L.L. Bean, Inc., Leon Gorman, Tax Matters Person - Page 9

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          buck from side to side or from front to back, forcing the                   
          operator to run the transtacker at much lower speeds.7                      
               Along the west wall of the Reserve Facility, there are two             
          30-foot-high masonry walls constructed of 12-inch-thick concrete            
          blocks.  This double masonry firewall separates the Reserve                 
          Facility from the distribution center along the northernmost 400            
          feet of the western side of the Reserve Facility.  These walls              
          are separated by a 7-inch air space, which would provide fire               
          protection if either the Reserve Facility or the distribution               
          center were to be consumed by fire.   The remaining 100 feet of             
          the west wall of the Reserve Facility, as well as the north,                
          east, and south walls, are enclosed in a system of insulated                
          metal wall panels.  The wall panels are factory fabricated by a             
          wall panel manufacturer and have a layer of sheet metal on either           
          side of a foam insulation core.  On the east and west sides of              
          the Reserve Facility, the exterior wall panels are supported by             
          horizontal I-beams, or girts, mounted on brackets that are                  
          attached directly to the racks.  At the north and south end areas           
          of the Reserve Facility, the wall panels and girts are partially            
          supported by columns, varying from about 30 feet to 45 feet in              
          height.  Roof header beams at the top of these columns support              
          part of the framing over the north and south end areas.  The tops           


          7The transtacker manufacturer has modified its floor                        
          requirements for transtackers since petitioner completed the                
          Reserve Facility.                                                           




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