A universal code for the (positive) integers can be used to store or compress a sequence of integers. Every universal code implies a probability distribution on integers. This implied distribution may be a reasonable choice when the true distribution of a source of integers is unknown. Wallace Tree Code (WTC) is a universal code for integers based on binary trees. We give the encoding and decoding routines for WTC and analyse the properties of the code in comparison to two well-known codes, the Fibonacci and Elias omega codes. Some improvements on the Elias omega code are also described and examined.