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Location: Nebraska City
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Joined: Aug 2003
Location: Wapakoneta, OH
Like KC, no finish. I can't imagine why you would want to.
I started with absolutely nothing. Now, thanks to years of hard work, careful planning, and perseverance, I find I still have most of it left.
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Location: Lawrence, KS
I would pick whichever is ultimately less effort. If stub T & G and spraying, install and don't worry about it.
If pre finishing before assembly, probably go with rabbets.
Don't sweat the petty things and don't pet the sweaty things. -- G. Carlin
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I used 1/4" thick hardboard for vertical dividers for my mat board storage. I cut multiple slots top and bottom so I could vary the width of the compartments. But after one year in the damp basement the hardboard swelled enough that removal is impossible. But other than that, it worked fine. (And cheap too.)
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My focus would be that I rarely apply any finish to the interior of an enclosed space that will hold clothing or linens except shellac. Other finishes that quickly lose their odor would also work. For the hardboard I would be fine with no finish. Depending on span and thickness of the HB you may find a center support is required.
When I was young I sought the wisdom of the ages. Now it seems I've found the wiz-dumb of the age-ed.