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HomeMy WebLinkAboutDAAtexasforestryMr- .fir T e G -P Announces Plywood Plant For Corrigan Construction of the state's lar- gest southern pine plywood plant has begun at Corrigan. The 169 million square foot annual capacity (3/8 inch basis) facility is a major phase in Geor- gia- Pacific Corporation's multi- million dollar forest products ex- pansion program. The plant, expected to cost$10 milUon, is slated to be in opera- tion by early 1972. Employment will exceed 350 with an annual payroll near $2 Million. Site of the plant is two miles north of Cor- rigan. The Corrigan plant is the sec- ond new East Texas construction project announc ed by G- P in 1970. Earlier last year the company re- vealed plans for a $9 Million southern pine plywood plant and a $2 Million high speed small log sawmill at New Waverly, ten miles south of Huntsville. Construction of the New Wav- erly plants is progressing on schedule with production to be gin in early May, 1971, according to Jack E. Meadows, G-P vice president and Crossett Division general manager. These three new plants repre- sent important phases in G -P's commitment to develop an ex- tensive wood products manufac- turing program throughout East Texas and SW Louisiana southern pine timber belt, Meadows said. G-P currently operates a large pine sawmill at Corrigan, form- erly the Reynolds - Wilson Lum- ber Co, and acquired by G-P in August of 1969. According to Meadows, GP's plans call for an orderly closure of the sawmill timed with trans- fer of the 180 employees to the new pine plywood plant, "We regret having to phase out our Corrigan sawmill, but economics and advanced plywood technology now dictate a better utilization of timber by convert- ing the large diameter pine saw logs into plywood," Meadows said. "Actually," he added, "the change will mean increased G-P employment in the Corrigan area, Further, greater saw timber re- quirements for the plywood plant will improve the related timber harvesting economy." In order to meet the increased demands for water -proof resin adhesives at the new G-P fa- cilities in East Texas, the Lufkin chemical plant is expected to be expanded. G-P's basic expansion pro- gram includes; — In addition to New Waverly and Corrigan, a third new south- ern pine plywood plant to utilize large diameter pine saw logs. (See PLANT, Page Two) RESEMBLES NEW PLANT — Aerial view of Georgia- Pacific's $9 Million Southern pine ply- wood plant under construction at New Waverly, Texas, provides preview of what new $10.6 Mil - lion plywood facility for G -P at Corrigan, Texas, will look like when completed in early 1972. Corrigan plant will be the state's larg- ARBOR DAY PROCLAIMED — On hand when and W. W. Raborn, president of the Texas For- Governor Preston Smith proclaimed January estry Association. Free Arbor Day Pro - 15 as Arbor Day in Texas were Paul Kramer gram Kits may be obtained by writing the (left), director of the Texas Forest Service, TFS. Small Timberland Owners Given Pointers On Taxes est Southern pine plywood operation with a rated annual capacity of 160 million square feet (3/8 -inch basis). Production will include the full range of construction grade plywoods. Projected employment will exceed 350 peo- ple with an annual payroll near $2 Mil- lion. (EDITOR'S NOTE; Reprinted here is the speech given by James Phillips, Forester with the Internal Revenue Service, Houston, at the Angelina County Forestry Clinic held in Lufkin. The subject of his speech being particularly timely for timber- land owners, we are using it in its entirety.) For the next few minutes, I will be giving you some informa- tion on timber taxes. As you might suspect, the taxes I am referring to are federal income and estate taxes. The subject is large and in some areas, quite complex. For that reason, I will -concentrate on some of the basic problems and areas of concern of small timberland owners. Tax problems generally come to mind as filing season draws near. For timberland owners though, tax consequence is usu- ally dictated at the time of trans- action. By that I mean, the way you sell your timber, compute your cost, or the nature of an expenditure will determine its tax treatment. I will spend a few minutes on each of the following areas which I have found create the most concern; (1) Allocation of cost, (2) cost of ownership and oper- ation, (3) timber sales, (4) Re- cord keeping requirements. Allocation of Cost Potential tax problems arise with or even before you become the owner of a timber property. The allocation of the purchase price of a property should ne- cessarily be done at the date of acquisition. This cost quite often includes attorney's fees, surveying costs or consulting forester's fees which may have been incurred before you became the owner of the property. Once you do own a property, you must allocate or spread the total cost or other basis of the property acquired, to thevarious assets on the basis of their rel- ative value. To further explain this, I have a simple example. (See chart.) I ssume a 100 acre tract is acquired. It has a stand of mer- chantable timber on it and a fence around it. The purchase price is $200 per acre or a total of $20,000. In this example, that is the total cost. Your inspection of the tract revealed that there was 1,000 feet of pine sawtimber and five cords of pine pulpwood per acre. There is also some young growth. How do you allocate cost? (See POINTERS, Page Six) VOL. 12, NO. 1 TEXAS FORESTRY ASSOCAATION, LUFKIN, TEXAS JANUARY, 1971 PAGE TWO TEXAS FORESTRY American Plywood Association Files Thicket Statement (Editor's note: Published be- low is the statement of the Ameri- can Plywood Association oppos- ing Senate Bill 4 which would establish a Big Thicket National Park of at least 100,000. The statement was filed with the Sen- ate Subcommittee on Parks and Recreation of the Committee on Interior and Insular Affairs.) The American Plywood Asso- ciation is a national trade as- sociation representing 177 soft- wood plywood mills that produce 80 percent of the nation's soft- wood plywood. These mills em- ploy approximately 71,300 people. The American Plywood Asso- ciation, after conferring with its member mills in the area, making a study of Senate Bill 4, and send- ing its forestry affairs manager for an on- the - ground inspection of the area known as the Big Thicket, is opposed to the pas- sage of Senate Bill 4 whichwould establish a national park. The Association takes this position for the following reasons: 1. Senate Bill 4 is unnecessary to preserve the unique ecological specimens within the Big Thicket; this can be accomplished by the establishment of a Big Thicket National Monument. 2. As the Big Thicket is not suited for high density recrea- tion, a large national park is un- warranted. 3. The continual withdrawal of land from timber production must be held to an absolute minimum if the nation's wood needs are to be met. 4. Removal of 100,000 acres of timberland from multiple -use management would seriously re- duce the wood supply to the ply- wood industry in the area. On May 20, 1969, The Board of Trustees of American Plywood Association passed the following resolution on the Big Thicket National Park proposal: WHEREAS, the National Park Service recommended in May, 1967, the establishment of a 35,- 500 acre "string -of- pearls" Big Thicket National Monument in Southeast Texas to preserve the unique ecology and historically interesting characteristics of the area, and WHEREAS, the "string-of- pearls" or dispersal concept would have the further advantage of distributing the economic bene- fits of tourism to all sections of the area involved; and making use of the already acquired federal lands surrounding lakes such as Rayburn and Toledo Bend for recreational purposes; and WHEREAS, use and develop- ment of land already owned by the federal government should be of primary consideration in planning for the Big Thicket Park or Monument, with the purchase of additional lands from private landowners secondary; and WHEREAS, the economic pro- gress of Texas is, to a large ex- tent, dependent upon the renew- able forest resources which sup- ply the materials to help build homes, schools, churches, towns, and cities, which would be sub- stantially reduced by creating a Big Thicket Park of more than 35,500 acres, and WHEREAS, countless forest products are required to improve the standard of living of this and future generations; NOW, THEREFORE, BE IT RESOLVED, that the American Plywood Association endorses the establishment of a Big Thicket National Park or Monument of not more than 35,500 acres as pro- posed by the National Park Ser- vice in May, 1967. The Association agrees with the intent of Senate Bill 4 but does not feel that it is necessary to establish a national park to protect the unique samples of flora and fauna in the Big Thicket area. We believe that these scien- tific and aesthetic qualities can be preserved with the establish- ment of a national monument through the "string -of- pearls" concept. The Association in doing this is following the lead of the National Park Service which in its study of 1967 recommended a Big Thicket National Monument. Al- though the area does not fit the criteria for a national park, it does so ideally for a national monument. The criteria for a Monument are: 1. National monuments are land and water area usually involving less acreage than nationalparks. 2. Generally, national monu- ments preserve resources having primary scientific significance. 3. They should embrace a suf- ficiently comprehensive unit to permit public use in enjoyment of the scientific object, feature or assembly of features consistent with the preservation of such features. 4. National monuments for the most part are not sufficient size to support as broad a range of visitor use programs as national parks. When the American Plywood Association's forestry affairs manager walked and drove through parts of the area pro- posed for national park inclusion under Senate Bill 4, he noticed that these areas were in all different stages of forest growth b LVd L'TJ I =1 .0 1 14 E& J I I !!I h " ZA ] J ; L - I i GLENN ARMSTRONG AND ASSOCIATES COL OR aw BLACK & WHM Com merciol PHOTOGRAPHY A DVERTISING FOR s w AD VERTISING : ILLUSTRATIVE i a *CATALO .ARCH ITECTURAL - - AERIAL INDUSTRIAL # M �nONOi * LEGAL WEDDINGS b BANQUETS A SPECIALTY CALL 632 -3556 "ONLY GOD CAN MAKE • n / LIVING COLOR - WE WILL L MAKE 17 AS CLOSE AS N /` • HUMANLY VOSS ALE" NIGHTS CALL 8293717 111 E. Frank (,a,y,,y Osabr) L.M. — anywhere from recent harvest to mature timber stands. Agreat deal of the area was devoted to a southefn pine forest type which is not unique to this area but can be found in a wide - spread belt in the southern pine region. He also noted the unsuitability of the area for mass recreation because of the enormous number of mosquitoes and other biting in- sects. Many local residents have mentioned the prevalence of poi- sonous snakes as a good reason for not walking around in the thicket during particular times of the year. As our resolution states, four large recreation areas north of the Big Thicket area are all based on water oriented sports. These areas are suited for mass recreation and should be deve- loped for this. The segment of the plywood industry which would be great- ly affected by the passage of Senate 13ill 4 consists of five facilities at Lufkin, Diboll, Sils- bee, Nacogdoches in Texas and Florien, Louisiana. These mills QUALITY TOOLS FOR FORESTRY • TREE -JECT • HERBI- CIDES • MISTBLOWERS • PLANTING TOOLS • RAIN GAUGES • FIRE RAKES • FIRE PUMPS • FLAME GUNS • DRIP TORCHES • SPRAYERS • CHAIN SAWS • BUSH AXES • TREE MARKING SUPPLIES • BRUSH - CUTTERS • WINCHES TREE -JECT COMPANY Waycross, Georgia 31501 New Corrigan Plant (Continued From Page One) Products to be manufactured will include the full range of construc- tion grade plywoods to serve the housing and commercial con- struction markets. — Construction of a number of high speed efficient saw mills to utilize small diameter pine timber. Production will include ran- dom dimension lumber for con- struction markets, as well as pine chips for use by pulp and paper mills in the area. Meadows said successful com- pletion of the company's expan- employ 1,411 persons. In addi- tion there are new mills being built or planned for New Wav- erly, Carthage and Jasper, Tex- as that will create approximate- ly 530 new jobs. These figures do not include logging, hauling, and services which provide ad- ditional employment. If the American people are go- ing to benefit from the Hous- ing Act of 1968 which outlined a need for 26 million homes in ten years, and if the United States is to retain some of its rural economy, the plywood in- dustry in the area should be encouraged. We feel that Senate Bill 4 hinders these objectives and should be defeated. sion plan is dependent entirely on how quickly G-P can secure the necessary long -term timber harvesting contracts with East Texas land owners. "We now have the necessary timber commitments to proceed with the New Waverly and Cor- rigan projects and hope to dev- elop the other major phases of our broad expansion plan as soon as we have the required long- term timber harvesting con- tracts." "Happily, we are beginning to see some improvement in the key building markets utiliz- ing our wood products. Interest rates continue their downward swing and national housing con- struction figures are on the in- crease. These factors plus other reaffirm our belief that a major Georgia- Pacific forest products expansion program in East Texas is necessary to meet the near future demands we see for Geor- gia- Pacific building products." G-P's Crossett division op- erates in five East Texas com- munities. They include the Luf- kin Resin Chemical Plant, Cor- rigan's saw mill, additional saw mills at Jasper and Kountze, and the New Waverly plywood and saw mill complex. SUPPORT YOUR TFA MILL SUPPLIES DIVISION Of LUFKIN INDUSTRIES, INC. Lufkin, Texas Phones: 634 -4456 and 634 -4421 THE MOST COMPLETE STOCK OF MILL AND AUTOMOTIVE SUPPLIES, EQUIPMENT, PARTS IN THE SOUTH, AND POLE LINE HARDWARE MEMBER -A -MONTH CLUB — W. W. Rabom 1970 chairman of the Membership and Finance (left), TFA president, presented Claude Will- Committee, also presented certificates to Troy iams (center) of Newton and Charles L. Brown Hulet of Silsbee and E. A. Roach of Di- of Lufkin Member -A -Month Club certificates boll. Out - going TFA president 0. R. Crawford during the annual meeting. Raborn, who was is in the background. Write For Catalog TEXAS FORESTRY PAGE THREE 0 1 11k Arbor Day Is Slated COLLEGE STATION — Gov- ernor Preston Smith has desig- nated January 15, as Arbor Day in Texas. A resolution by the 51st Leg- islature, in recognition of the importance of trees to Texans designates the third Friday of each January as Arbor Day. In his proclamation the Gov- ernor urged all citizens, and especially the public schools of Texas, to appropriately observe the occasion in the interest of Texas and the Nation. "Trees have played a major role in the development and grow- th of Texas. As a economic crop they have provided Texans with vital raw materials, so impor- tant to our wood- using industries, helped stabilize the soil from erosion by wind and water, pro- vided food and cover for wild- life and have been refreshingob- jects of beauty around the home, in parks and along our public roads. "Trees are an integral part of our total natural environment. Their ability to purify the air and manufacture life- sustaining oxygen are of the utmost impor- tance to Texans. "Trees are a renewable re- source and as such should be protected from their natural en- emies — forest fires, disease and insects." Free ARBOR DAY PROGRAM KITS are being offered by the Texas Forest Service to assist schools and conservation- mind- ed organizations in developing appropriate Arbor Day pro- grams. Requests for the Kits should be addressed to the Tex- as Forest Service, College Sta- tion 77843. Forestry Topic At SFA Meet A "What's New in Forestry" program will be presented Jan. 26 at Stephen F. Austin State University. It is being co- sponsored by the SFA forestry department and the Texas Chapter, Society of Ameri- can Foresters. Seven speakers on as many top- ics have been scheduled for the all -day affair which begins at 9 :30 a.m, in the Caddo Room of the University Center, Welcome FIRE - FIGHTING TOOL — Paul Kramer (left), director of the Texas Forest Service, accepts a "Pulaski" fire- fighting tool from Douglass A. Craig, area director of the Southern region of the U.S. Forest Service. The tool was presented in recognition of the volunteers from Texas who helped fight the fires on the west coast last August. BOOK REVIEWS A Southerner's Forestry Guide FORESTS AND FORESTRY, By David A. Anderson and Wil- liam. A. Smith. Interstate Print- ers & Publishers, Inc. 1970. 357 p.p, illustrated tables. Offering current information about forestry in a simplified manner, "Forests and Forestry" can be used as either a text- book or guidebook. Vocational agricultural teach- ers as well as small forest land owners and tree farmers will find the book organized con- veniently into chapters for quick reference to forestry topics. Written especially about for- estry in the south, "Forests and Forestry" is authored by two of the most qualified men engaged in Southern forestry. Anderson is head of the In- formation and Education Depart- ment of the Texas Forest Ser- vice at Texas A &M University #Wn oclv LL lmfhin. Texas 7:901 Quavtty CPntnttng at Topufah Tomes DEPENDABLE PRINTING SINCE 1935 WE SALUTE the forestry industry and W's contribution to the growth of East Texas 2=51= 1Q i Z18 offering more services p to more people �d Sovd and has had 36 years of forestry experience in federal and state agencies. Smith is Extension Forester of the Texas Agricultural Ex- tension Service at A &M. He has worked in all segments of pub- lic and privateforestry activity. The comprehensive coverage of the book is exemplified by such chapter titles as: "Land Timber Management," "Silvi- cultural Practices," "Artificial Reforestation," "Wood Charac- teristics, Identication, and Uses," "Harvesting and Manu- facturing Forest Products," and "Wood Preservation," as well as four other pertinent chap- ters. There are also ten appendices which provide extremely useful information. Topics of these ap- pendices includes a listing of southern colleges and universi- ties offering forestry courses, forestry agencies and special services in the south, charac- teristics of major tree species and common range grasses of the south as well as miscel- laneous tables used infcrestry. The miscellaneous tables list- ed include approximate quantities of forest products represented by 1,000 feet of timber board measure, number of trees per acre by various methods of spac- ing, Scribner Decimal Clog rule, the international log rule and the gross volume of tree, Doyle log rule. A 21 -page glossary which de- fines important terms used in forestry is also include in the book. The owner of small forest acreage often does not realize the value of his timber. The small woodland owner can increase his income with little effort byprac- ticing farm forestry and his eco- nomic future will be more secure if he applies good forest prac- tices. The demand for wood and wood products continues to grow as new uses are constantly being developed. Furthermore, in ad- dition to being a money crop, woodlands are important in soil conservation, water conservation and control, serve as a shelter and a windbreak, and have many other values and uses to the farm- er. Whether as an introduction to forestry as a career, or as pre- Pesticides Banned Insects Ravage Forest Regions Ecology groups may actually be working against themselves, the public and the environment they seek to protect. This fear has been voiced by an executive of the American Forest Institute. Insects and disease, uncheck- ed in the name of ecology, are becoming a serious threat to parks and wilderness areas, ac- cording to George C. Cheek, ex- ecutive vice president of AFL Unless corrective measures are taken, the nation's future timber supply also could be re- duced, Cheek said. American Forest Institute is non - profit association of forest products companies and other with an interest inconservingth nation's timber - producing fore land. It is best known for it sponsorship of thetreefarmpr gram, and has members inever state. Cheek said some of the nation' largest insect infestations ar within the boundaries of recrea tion areas, including Yellowstone National Park, and that two other potentially large areas are being considered for inclusion in ne reserves. Control measures applied o commercial timberlands ar banned in park areas, he said on the grounds that interference with natural processes would destroy the character of the for est. "The result is the destructio of the forest itself," Cheek said "This Is a natural phenomenon but the natural process of regen eration takes hundreds of years "Minor intervention by pr fessional foresters can presery the character of a forest ind finitely." Pests Invade Parks Cheek said presently affect areas include over 100,000 acre in Yellowstone park about 100,00 acres in the Boundary Water Canoe area in Minnesota, an "miles of insect killed lodgepol pine" in the Chamberlain bas of the Idaho Primitive area In the Minam river area, under consideration for addition to the Eagle Cap wilderness in Oregon, current losses of trees to insects Is 9- 10,000 per year, he said, "Even more serious are re- ports from foresters that a 15; 000 acre insect infestation exists within the proposed Voyageurs National Park in Minnesota," Cheek said. A spruce budworm infestation of the Kabetogama peninsula will defoliate the white spruce and balsam fir that give the area its heavy forest cover, Cheek said, unless checked. a A similar outbreak in 1958 and 1959 was successfully controlled s on nearby land by a cooperative e government- industry spraying forest program. As a national park, s there would be no attempt at con - o- trol. y Cheeks said insects currently account for the loss of 8.8 billion s board feet of timber per year e just in the federally owned na- tional forests of the West, ac- cording to government figures. This is roughly equivalent to the total timber harvest from these w lands. Cheek said it was inconsistent n to permit insects to ravage forest e unchecked, when fires are sup- , pressed, "The disaster is the same, whether produced by insects or fire," he said. "Insects just do their work more quietly and Blow- In Washington state, where 192,000 acres of forest were lost in fires during 1970's hot summer, rivers will be drasti- c- cally affected by loss of water - e shed, communities are in danger e- of flooding and even a portion of the apple crop is threatened by changes in water flow patterns. ed "This is in addition to the di- s rect losses in terms of wild- s life, recreation land, timber and s the jobs that depend on the for- d ests," Cheek said. e "People seem to understand in that protection is needed for the trees in their own yards, or on - their own blocks. They remove caterpillar tents, cut off dead limbs and spray dangerous in- paration for the intelligent man- agement of their own woodlands students invocational agriculture should study the protection, man- agement, and proper utilization of their timberland, "Forest and Forestry" is the book which gives them the know- ledge that they need. sects. "In a forest far away, they seem to feel the principles are different. The result is hundreds of square miles of dead, ugly forest that breeds insects and disease and then, when the trees fall, an impassable tenderbox that explodes into fires that use the diseased areas as a springboard to the healthy forest." LUMBER MANUFACTURERS LOGGING CONTRACTORS PULPWOOD CONTRACTORS If Workmen's Compensation Insurance is too expensive and you want real protection at much less cost, try Excess Employers Liability Insurance. Now accepted by paper companies the same as Workmen's Compensation $1,000,000 protection cost about half of Workmen's Compensation Consult us any insurance problem. WRITE OR TELEPHONE COLLECT INDEMNITY UNDERWRITERS Jay E. Minton Stan Bossart 214/368 -5833 214/597 -8131 P.O. Box 12007 or 3613 S. Broadway Dallas, Tex. 75225 Tyler, Tex. 75701 PAGE FOUR TEXAS FORESTRY GUEST EDITORIAL Pesticide Issue Needs Mo re re Localized Study Tree Farmers across America are facing major challenges to the way they have traditionally util- ized chemical pesticides andher- bicides in their scientific forest management programs. The federal government re- cently prohibited the use of 16 pesticides on land owned by the Interior Department after tests showed certain uses of the pesti- cides could, under certain con- ditions, be considered harmful to animal and human life. Included among pesticides banned from use on the government land were DDT, 245 -T, BHC, L i n d a m e, Chlordane and other chemical compounds which have been used for years by tree farmers as part of their overall forest man- agement program. . a great deal of highly emo- tional public pressure against the continued use of these pesticides goes on. And it is making a rational, unbiased, common -sen- se appraisal of the value of these chemical compounds difficult, if not impossible. No one, least of all tree farm- ers, would foster the continued use of agricultural pesticides which are found to be a threat to animal or human life. But neither should those who practice scientific forest man- agement be deprived of worth- while pesticides and herbicides which have a valuable and proven record of eliminating und erg row- th, eradicating insects, controll- ing disease and helping grow bountiful harvests of wood for the needs of us all. What is important for tree farmers is that they become in- formed on where the debate over pesticides and their use stands in relation to their localities and their forest land. Wherever you are, your county agent, extension forester, state forestry commis- sion agency and other informed industry and government sources can tell you what's what in the battle over pesticides. Chemical compounds like DDT and 245 -T have traditionally been a valuable tool over the years in helping man produce more food and fibre from the soil. But if continued use of pes- ticides will be banned, let's make sure that it is required for the benefit of all Americans, not just a vocal handful who are demand- ing that all pesticides be dis- carded without offering any sub- stitute agricultural aid to be used in their place! - Donald W. Smith, Chief Forester, Southern Forest Institute (Reprinted from the American Forest Insti- tute Southern Tree Farm News) GUEST EDITORIAL Third Forest Success Requires Joint Effort As though the country didn't have enough problems already, the United States may face the non -so- distant threat of a tree shortage. According to the Sou- thern Forest Resource Council, the country 15 years from now must be growing a whole new forest - which already is being called the "third forest" - if the nation is to meet its project- ed timber needs of the year 2000. The first forest, the council explains, was that which the col- onists found when they settled America in the 1600 -Much of that virgin timberlandwas clear- ed with little thought • of future needs. The second forest was that which was cultivated or managed by man to replenish the virgin timber stands and supply speci- fic needs of defense, home- build- ing and industry, including the prodigious requirements of the pulp and paper industry. The third forest, says the coun- cil, may prove the biggest chal- lenge of all, requiring maximum productivity of shrinking forest lands and the development of more "super trees" that grow bigger and faster. In the council's view the South has the best opportunity of all regions to cash in on these chal- lenges - for no other region, the council declares, can match the South's potential for growing trees. All in all, say the experts, to meet the demands 30 years from now the country is going to need another 30 million acres of improved forests, or a land area equal to all the forests now standing in Florida and South Carolina. And for the South to grow this third forest, they say, will require unprecedented co- ordination of government, indus- try and private landowners. Economically these escalating demands for lumber could work in the enormous favor of the South if this region can rise to the challenge. Blessed alreadywitha good head start - a long grow- ing season, relatively large ex- panses of undeveloped areas, and 48 million acres of forest land presently enrolled in thenational Tree Farm Program - the Sou- thern region would be remiss not to bend every resource to the task of producing the third forest. - Reprinted from the Memphis Commercial - Appeal, Memphis, Tennessee Paul Framer Is Honored At Meeting Paul R. Kramer, director of the Texas Forest Service was honored at the recent meeting of the Southern Group of State For- esters in Atlanta fc :- the part his men played in fighting disaster - ous forest fires in the Pacific Northwest in August, 1970. Douglass A. Craig, area direc- tor, presented Kramer and six other state foresters a "Pulas- ki" fire - fighting tool as a token of U. S. Forest Service apprecia- tion for the Southern crews' re- sponse in this emergency. The call for help on several spectacular fires was answered by some 1325 men from the southeastern states. Of these, 336 men were from state forestry agencies. Texas sent 21 volun- teers. The inscription on the fire- fighting tool reads: "In recognition of your co- operative spirit in responding to the call for fire fighters during the critical forest fire situation in National Forests in the Wes- tern United States." Support Your TFA ..:fN LNG R? FOOD. �` ► PN IMPA - CAT'CLE / PAD emlc*1114 1�1YDP h, �FTOVERS• l A TEXAS FORESTRY ASSOCIATION Book Reviews By L. C. WALKER Dean, School of Forestry Stephen F. Austin University Nacogdoches, Texas SINCE SIL ENT SPRING, by Frank Graham, Jr. Houghton Mif- flin Company. 1970. 333 pp. $6.95. Although Many of us as pro- fessional resource managers and in the business of using chemi- cals, as pesticides and growth stimulators, were offended by Rachel Carson's "Silent Spring" of 1962, none will argue the im- pact of the book on the balance of the decade. "Ecology," "environment," and "pollution," as words, attest to this. Miss Carson died ofcan- cer soon after publication. Now Frank Graham, an "Audubon" editor, takes up her cause and, with some "She told us so," wounds ou:' pride and then salts those wounds. , Foresters are spared indict- ment. Rather the account of the U. S. Forest Service's reduction of DDT spraying since "Silent Spring" from 4.9 million acres in 1957 to 100,000 acres in 1967 to none in 1969 is applauded. Such statistics, showing reduc- tions in pesticide usage of t e r Miss Carson's text appeared, is an important component of Graham's Anessage. The coritroversy sparked by her charges, the evidence (some real and some imagined) of the accuracy of her prophecy, and the aggressiveness or hesitancy(de- pending upon one's viewpoint) of making changes in chemical us- age are documented with a good reference appendix. Any writing of this kind maybe expected to be a bit emotional. Graham holds it to a minimum. Any writing of this kind, too, may be expected to be a bit ex- aggerated to make a point. Gra- ham holds it to a minimum. And any writing of this kind may be expected to be contro- versial. C=raham will likely be when the specialists of the many sciences about which he writes dissect his reporting of the evi- dence. What bothers me is what some 1980 writer will record in "Sin- ce Since Silent Spring". Gra- ham's text, by title, made pre- diction no necessity, as it was for Miss Carson. But we might ask if, because we've so abruptly altered our chemical usage - and hence the environment of the 1960 - there will be food and fiber, health and happiness then? Sentence Reviews GIFFOr PINCHOT, by Har- old Pinkett. Univ. ni. Press. 1970. 167 pp, illus. $6.95. Another account of the life and times of the father of A- merican forestry, with a fewnew anecdotes and a few small er- rors, by a federal archivist as knowledgable as anyone could be of his subject. Recommend- ed for community and reference libraries. — TERRACIDE, by Ron M. Lin- ton. Little, Brown and Co. 1970, 376 pp. $7.95. The Chairman of HEW's task force on Environmental Health wrote "the ruin of the earth "for Americans (without an attack on foresters and forestry) concern- ed about breathing, smelling, hearing, eating, drinking, the dis- position of things, and awakening to the challenge to choose bet- ween the "confused society and the clean one." Recommended for school and community libraries. Leaders Honored NACOGDOCHES - Two long- time leaders in the forestry in- dustry in Texas have been honor- ed by the school of forestry at Stephen F. Austin State Univer- sity. Dr. Laurence C. Walker, dean of the SFA school of forestry said the library and seminar room in the new forestry class- room building have been named in memory of the late W. Good- rich Jones of Temple and Lacy H. Hunt of Nacogdoches. Jones, prior to his death, earn- ed recognition as the "father of forestry" in Texas. He was the leader in the establishment of the Texas Forest Service in 1915 and the creation of the Texas Forestry Association in 1914. His son, Luther Jones of Col- lege Station and his daughter, Miss Doris Goodrich Jones of Temple, have been active sup- porters of the professional for- estry program at SFA University for many years. Hunt, Nacogdoches lumber- man, also was a longtime sup- porter of the SFA forestry pro- gram until his death. For many years, he annually awarded scho- larships to forestry students at SFA school of forestry student council as a memorial to Hunt. The new two -story forestry classroom building was opened this fall at SFAUniversity. From the Mailbag Dear Ed: I have your recent letter - I wanted to write to you and tell you what an outstanding job I think you did during the election for Constitutional Amendment Number 3 in Texas. I hope you will continue your efforts. Thank you for keeping us in- formed. William K. Condrell Washington, D. C. Dear Mr. Wagoner: I am sure you have heard from several of our marketing division personnel regarding your con- tribution to the State Fair but I want to add my personal thanks. The assistance which you and your organization gave was sing - ely the most important in terms of making it possible for us to ren- ovate the old agricultural build- ing into the "Texas Food & Fiber Pavilion." I hope that we can continue to work very closely together in marketing your products and in creating the best image for your industry. Certainly, it is not dif- ficult to promote the fine pro- ducts such as the ones you pre- sented to us for the State Fair. We are proud to boast the rela- tively new plywood industry along with many other new forestry products and the continued pro- duction of quality pine lumber. We intend to do this. Thanks again for your support and be assured I am ready to assist you whenever possible. John C. White Commissioner of Agriculture texas forestry The Voice of Forestry in Texas 1914 - Observing 57 Years of Continuous Service to Texas and Texans - 1971 Printed in Texas on paper made in Texas from pine trees grown in Tex Published monthly by the Texas Forestry Association P. O. Box 1032 Lufkin, Texas 75901 Entered as second class matter at the Post Office at Lufkin, Texas, under authority of per- mit granted Novemb 10, 19 PRESIDENT W. W. RABORN Orange PRESIDENT -ELECT NOLAN ATCHLEY Livingston VICE PRESIDENT J. B. WEBSTER Houston PAST PRESIDENT O. R. CRAWFORD Jasper PRESIDENT EMERITUS E. O. SIECKE Galveston EXECUTIVE VICE PRESIDENT AND EDITOR E. R. WAGONER P. O. Box 1032 Lufkin ASSOCIATE EDITOR BARBARA BURKE SMITH Lufkin Newspapers and other publica- tions are invited to publish with or without credit, any material appearing in the publicati Membership in the Texas For- estry Association is open to all who wish to support its forest conservation objectives. Indivi- dual memberships range from $5 to $50; corporate memberships are adjustable to the industry's direct or indirect dependence up on our forest resources. S rate: $1.00 per year ADVERTISING Advertising accepted at $1.75 net per column inch. Copy should be mailed to P.O. Box 1032, Lufkin, Texas 75901, by the 15th of the month preceding the issue in which the ad is to appear. TEXAS FORESTRY PAGE FIVE PAGE SIX TEXAS FORESTRY Small Timberland Owners Given Pointers (Continued From Page One) First, list the assets; (1) Land, (2) Fence, (3) Timber. Next, de- termine the fair market value of each item. In this example, the land is worth $100 per acre or$100,000. The fence is worth a total of $1,000. The merchantable tim- ber is worth $50 per thousand and $5.00 per cord or a total of $7,500. The young growth is worth $15.00 per acre or $1500. The value then would be listed to correspond with the assets. In this case, the value equals the purchase price and the allo- cation would be the same. The timber account would show each item with its allocated value. Normally, the cost does not exactly equal the cumulative val- ue of the various assets as shown in the example. Under those cir- cumstances, the total cost is di- vided by the total value and a percentage derived. This percen- tage is then multiplied by the value figure for each asset to determine its cost. The cost thus determined be- comes your basis for gain or loss on disposition of any of the assets. There are a multitude of pos- sible variations on allocation of cost and for a particular prob- lem perhaps we will have time later to cover some. Ownership Costs The tax treatment of costs in- curred during the ownership of a property is a concern to all of us. They can generally be classi- fied into three types: (1) Addi- tion to capital, such as the pur- chase of land and timber, (2) Deductions from gross income, such as operating expenses, and (3) Deductions from timber sale proceeds, such as expense of sale. Certain expenditures which are ordinarily deductible, such as taxes, interest on indebted- ness, and other carrying charg- es may, at the • election of the taxpayer, be capitalized, Capital Expenditures Just what is a capital expen- diture? You may incur capital expendi- tures for either the acquisition of property or property rights, or permanent improvements that increase the value of property you already own. Examples of property acqui- sition are purchases of timber and of equipment having a life of more than one year. Examples of permanent im- provements are expenditures for bridges, roads and firebreaks, for tree planting and seeding and for major repairs to equipment that prolongs its useful life. Capital expenditures may not be deducted from gross income on the tax return year by year as the costs are incurred, but must be capitalized. That is to say, they must be set up on the taxpayer's books through charges to one or more capital accounts. Whether for acquisition orim- provement, capital expenditures, are of three broad types; those relating to the land account, to the timber account, and to the equipment account. The recovery of cost from these accounts is called return of capital. Operating Expenses You may deduct from gross income the ordinary and neces- sary expenses paid or incurred during the year in carrying on a trade or business. Also, an in- dividual taxpayer may deduct or- dinary and necessary expenses for the management, conserva- tion or maintenance of property held for the production of income. Operating expenses include ex- penditures for tools of short life (usually less than one year) or of small cost, such as axes, hand- saws, sledges and wedges. You may also deduct expenses for op- eration and maintenance, includ- ing incidental repairs to trucks, tractors and other mechanical equipment used in your forest operations. Deductible also are amounts paid for hired labor, fees for consulting foresters, lawyers and accountants: Travel expenses while away from home on busi- ness, rentals or other payments for land, equipment, or other property in which you have no equity are also deductible. If any of these expenses I have just mentioned are directly Free your money trees for proft! rAvomodos y t you can sell at a profit And your y of young money trees, suppressed and retarded byy worthless vegetation, earning you nothing. Use the,ree Infector to safely kill the worthless stems and release your money trees for profit growing The.nulNtTree Inject" dispenses metered doses of low cost undiluted amine 2,4-D herbicide, harmless to you, to wildlife or soil. It's good business to free your money trees for - profit with the .rte Tree Injector. Are you ready for business? STOCK NO. Forestry Suppliers, Iao. 3.9 Injectors - 539.95 M. on one *Npnwna. P. O. Box 8397 /Jm*son, Missf ssfppi 39204 10 plus Injectors- =36.45 ea. pn one ,hipnenp Push cJThroe olect A haMN ghs w ehe. to n►.�to. hwbicnto areRernwtrot ` 40W ' \ ` 7 to oprethno brt� The J M�G6M Tree Injector is any to use ... try it! related to a timberland pur- chase, reforestation project or timber sale however, they would be capital expenditures. Payments under a lease for land held to grow timber are considered as capital expendi- tures against the present orfu- ture timber clop and may not be expensed. All costs associated with re- forestation, be they bulldozing to clear the land, controlled burn- ing to prepare the site, spraying with chemicals to kill brush, or girdling and poisoning several years after planting orseedingto kill overtopping hardwoods, are capital expenditures. Carrying Charges A type of expense with which we are all familiar, taxes, also interest and certain other ex- penses fall into a category we call carrying charges. These generally recur annually. Normally these expenses are deducted annually, but they may be capitalized at your election, Not all taxes fall into this cate- gory. Annual property taxes do. Ones that do not are federal income, estate and gift and sev- erance or yield taxes. Interest expense on a property mortgage or note falls into this carrying charge category. Other carrying charges in- clude premiums for insuring standing timber against loss by fire or other hazard, contribu- tions to fire - protection organi- zations, and expenditures for la- bor, materials and tools to be used in the maintenance of fire lanes, or in actual fire suppres- sion. Protection costs incurred for controlling outbreaks of forest insects or disease may be treat- ed similarly. FORESTERS AGREE All overt he nation, foresters agree —you can Depend On Ben! I've got more than 6,000 useful items listed in the more than 400 pages of my catalog. Write for your caPy today — you'll be glad you did! Everything guafanteed to your satisfaction ... rapid delivery ... prices to please you! THE , "N MEADOWS COMPANY SEE AMffleOAM AVE. N.E. AnANTA, 0E0e61A 30" Under ordinary circumstanc- es, the small timber owner not engaged in current timber oper- ations would not take advantage of the election to capitalize car- rying charges, but would deduct these items each year in com- puting his tax liability. However, an individual who ac- quires a stand of growing tim- ber with the thought of cutting it in some future year, and who uses the standard deduction or the tax tables in computing his taxes instead of itemizing his deductions, would want to capi- talize these expenses because otherwise they would be wasted. Expense of Sale The third type of expense which I mentioned earlier is that which is directly related to a sale of timber. Advertising, and other costs such as timber cruising, mark- ing and scaling, which are re- lated to a specific sale of tim- ber, are treated as expense of sale. Such items would also include fees of consulting foresters, ap- praisers, selling agents, lawy- ers or other advisers for work directly related to a sale of timber. If the transaction is reported as ordinary income on a busi- ness schedule, such as Schedule C or F. the expense of sale would also be deducted on that schedule. In a transaction reported on Schedule D, either as a sale or exchange of a capital asset, or a disposal with an economic in- terest retained, selling expens- es are treated as an offset to the selling price and are deduct- ed on Schedule D. Timber Sales The difference between the amount received and your cost is the gain or loss on a sale of timber. For most small timber- land owners, the gain or loss is capital gain or loss. To compute the correct amount, some basic information is necessary. We covered a por- tion of this in the earlier dis- cussion on allocation of cost. That data shown in the detailed timber account may require adjust- ments. If the timber has been held long, a growth adjustment is pro- bably in order. Also, capital ex- penditures may have changed your cost. By dividing your adjusted cost by an adjusted timber estimate, a new unit cost is determined. This unit cost times the number of units sold will give you your cost of the timber sold. Detailed examples of timber accounts and adjustments to them are shown in the booklet, "The Timber Owner and His Federal Income Tax," which is avail- able to you. Timber sale samples are also shown in the booklet. Timber sales are normally on Schedule D of your tax return as the sale of a capital asset. To get the desired capital gain treatment, you must have held the property more than six months. Record Keeping Requirements You are required by law to keep records that will enable you to prepare a complete and accurate income tax return. The law does not require any special form of records. However, all receipts, can- celled checks, and other evidence to prove amounts claimed as de- ductions must be retained as part of your records. You must keep records for as long as their content may be material in administering any in- ternal revenue law. Records that support an item of income or a deduction appear- ing on a return must be kept until the statute of limitations for the return expires. Uusually this is three years from the date the return was due or filed. Records of transactions relat- ing to the basis of property should be kept for as long as they are material in determining the basis of the original or re- placement property. Copies of tax returns that you have filed can help you in pre- paring future income tax re- turns. The income tax regulations do not call for any specific type of timber account, but they do re- quire that you keep accurate and complete records in order that depletion allowances and other amounts shown on your return in the computation of gain or loss on timber transactions may be supported. Taxpayers claiming a deple- tion allowance or operating, buy- ing, leasing or selling timber- lands may be required to file a Form T (timber), a forest in- dustries schedule. Part F of this schedule illustrates the timber depletion calculation in detail and it may help you determine what accounts you set up to record your timber transactions. As a matter of practice, Form T is not required of owners of relatively small non - industrial forests. Their timber transac- tions normally are not frequent and do not ordinarily involve large amounts. Therefore, these taxpayers do not have to keep as complex or detailed records as does an in- dustrial forest owner or one who actively buys and sells timber. In summary then, I would say that you must be able to support all current deductions for oper- ation expenses until the statute of limitations expires, and that you must keep permanent rec- ords on all your capital accounts. SMALL BUT BIG Small ownerships prevail in the forest land ownership pat- tern in East Texas. There are approximately 150,000 owners of commercial forest land in East Texas. WE SPECIALIZE IN HEAVY EQUIPMENT LOANS! For complete banking take the time to visit with "THE BANKERS" FBT FIRST MANN & TRVST Member F.D.I.C. Lufkin, Texas ALLOCATION OF COST One hundred acre tract of timber land witha stand of merchant- able timber and a fence around the property. Consideration of $200 per acre or $20,000. ITEM VALUE FACTOR ALLOCATION Example #1 Land $10,000 1 $10,000 Fence 1,000 1 1,000 Timber 9,000 1 9,000 TOTAL $20,000 $20,000 Example #2 Land $ 6,000 1.25 $ 7,500 Fence 1,000 1.25 1,250 Timber 9,000 1.25 11,250 TOTAL $16,000 $20,000 Example #3 Land $15,000 .80 $12,000 Fence 1,000 .80 800 Timber 9,000 .80 7,200 TOTAL $25,000 $20,000 TIMBER ACCOUNT UNITS RATE VALUE Pine Sawtimber 100,000' $50 $5,000 Pine Pulpwood 500 eds $ 5 2,500 Young Growth 100 acs $15 1,500 TOTAL $9,000 Capital expenditures may not be deducted from gross income on the tax return year by year as the costs are incurred, but must be capitalized. That is to say, they must be set up on the taxpayer's books through charges to one or more capital accounts. Whether for acquisition orim- provement, capital expenditures, are of three broad types; those relating to the land account, to the timber account, and to the equipment account. The recovery of cost from these accounts is called return of capital. Operating Expenses You may deduct from gross income the ordinary and neces- sary expenses paid or incurred during the year in carrying on a trade or business. Also, an in- dividual taxpayer may deduct or- dinary and necessary expenses for the management, conserva- tion or maintenance of property held for the production of income. Operating expenses include ex- penditures for tools of short life (usually less than one year) or of small cost, such as axes, hand- saws, sledges and wedges. You may also deduct expenses for op- eration and maintenance, includ- ing incidental repairs to trucks, tractors and other mechanical equipment used in your forest operations. Deductible also are amounts paid for hired labor, fees for consulting foresters, lawyers and accountants: Travel expenses while away from home on busi- ness, rentals or other payments for land, equipment, or other property in which you have no equity are also deductible. If any of these expenses I have just mentioned are directly Free your money trees for proft! rAvomodos y t you can sell at a profit And your y of young money trees, suppressed and retarded byy worthless vegetation, earning you nothing. Use the,ree Infector to safely kill the worthless stems and release your money trees for profit growing The.nulNtTree Inject" dispenses metered doses of low cost undiluted amine 2,4-D herbicide, harmless to you, to wildlife or soil. It's good business to free your money trees for - profit with the .rte Tree Injector. Are you ready for business? STOCK NO. Forestry Suppliers, Iao. 3.9 Injectors - 539.95 M. on one *Npnwna. P. O. Box 8397 /Jm*son, Missf ssfppi 39204 10 plus Injectors- =36.45 ea. pn one ,hipnenp Push cJThroe olect A haMN ghs w ehe. to n►.�to. hwbicnto areRernwtrot ` 40W ' \ ` 7 to oprethno brt� The J M�G6M Tree Injector is any to use ... try it! related to a timberland pur- chase, reforestation project or timber sale however, they would be capital expenditures. Payments under a lease for land held to grow timber are considered as capital expendi- tures against the present orfu- ture timber clop and may not be expensed. All costs associated with re- forestation, be they bulldozing to clear the land, controlled burn- ing to prepare the site, spraying with chemicals to kill brush, or girdling and poisoning several years after planting orseedingto kill overtopping hardwoods, are capital expenditures. Carrying Charges A type of expense with which we are all familiar, taxes, also interest and certain other ex- penses fall into a category we call carrying charges. These generally recur annually. Normally these expenses are deducted annually, but they may be capitalized at your election, Not all taxes fall into this cate- gory. Annual property taxes do. Ones that do not are federal income, estate and gift and sev- erance or yield taxes. Interest expense on a property mortgage or note falls into this carrying charge category. Other carrying charges in- clude premiums for insuring standing timber against loss by fire or other hazard, contribu- tions to fire - protection organi- zations, and expenditures for la- bor, materials and tools to be used in the maintenance of fire lanes, or in actual fire suppres- sion. Protection costs incurred for controlling outbreaks of forest insects or disease may be treat- ed similarly. FORESTERS AGREE All overt he nation, foresters agree —you can Depend On Ben! I've got more than 6,000 useful items listed in the more than 400 pages of my catalog. Write for your caPy today — you'll be glad you did! Everything guafanteed to your satisfaction ... rapid delivery ... prices to please you! THE , "N MEADOWS COMPANY SEE AMffleOAM AVE. N.E. AnANTA, 0E0e61A 30" Under ordinary circumstanc- es, the small timber owner not engaged in current timber oper- ations would not take advantage of the election to capitalize car- rying charges, but would deduct these items each year in com- puting his tax liability. However, an individual who ac- quires a stand of growing tim- ber with the thought of cutting it in some future year, and who uses the standard deduction or the tax tables in computing his taxes instead of itemizing his deductions, would want to capi- talize these expenses because otherwise they would be wasted. Expense of Sale The third type of expense which I mentioned earlier is that which is directly related to a sale of timber. Advertising, and other costs such as timber cruising, mark- ing and scaling, which are re- lated to a specific sale of tim- ber, are treated as expense of sale. Such items would also include fees of consulting foresters, ap- praisers, selling agents, lawy- ers or other advisers for work directly related to a sale of timber. If the transaction is reported as ordinary income on a busi- ness schedule, such as Schedule C or F. the expense of sale would also be deducted on that schedule. In a transaction reported on Schedule D, either as a sale or exchange of a capital asset, or a disposal with an economic in- terest retained, selling expens- es are treated as an offset to the selling price and are deduct- ed on Schedule D. Timber Sales The difference between the amount received and your cost is the gain or loss on a sale of timber. For most small timber- land owners, the gain or loss is capital gain or loss. To compute the correct amount, some basic information is necessary. We covered a por- tion of this in the earlier dis- cussion on allocation of cost. That data shown in the detailed timber account may require adjust- ments. If the timber has been held long, a growth adjustment is pro- bably in order. Also, capital ex- penditures may have changed your cost. By dividing your adjusted cost by an adjusted timber estimate, a new unit cost is determined. This unit cost times the number of units sold will give you your cost of the timber sold. Detailed examples of timber accounts and adjustments to them are shown in the booklet, "The Timber Owner and His Federal Income Tax," which is avail- able to you. Timber sale samples are also shown in the booklet. Timber sales are normally on Schedule D of your tax return as the sale of a capital asset. To get the desired capital gain treatment, you must have held the property more than six months. Record Keeping Requirements You are required by law to keep records that will enable you to prepare a complete and accurate income tax return. The law does not require any special form of records. However, all receipts, can- celled checks, and other evidence to prove amounts claimed as de- ductions must be retained as part of your records. You must keep records for as long as their content may be material in administering any in- ternal revenue law. Records that support an item of income or a deduction appear- ing on a return must be kept until the statute of limitations for the return expires. Uusually this is three years from the date the return was due or filed. Records of transactions relat- ing to the basis of property should be kept for as long as they are material in determining the basis of the original or re- placement property. Copies of tax returns that you have filed can help you in pre- paring future income tax re- turns. The income tax regulations do not call for any specific type of timber account, but they do re- quire that you keep accurate and complete records in order that depletion allowances and other amounts shown on your return in the computation of gain or loss on timber transactions may be supported. Taxpayers claiming a deple- tion allowance or operating, buy- ing, leasing or selling timber- lands may be required to file a Form T (timber), a forest in- dustries schedule. Part F of this schedule illustrates the timber depletion calculation in detail and it may help you determine what accounts you set up to record your timber transactions. As a matter of practice, Form T is not required of owners of relatively small non - industrial forests. Their timber transac- tions normally are not frequent and do not ordinarily involve large amounts. Therefore, these taxpayers do not have to keep as complex or detailed records as does an in- dustrial forest owner or one who actively buys and sells timber. In summary then, I would say that you must be able to support all current deductions for oper- ation expenses until the statute of limitations expires, and that you must keep permanent rec- ords on all your capital accounts. SMALL BUT BIG Small ownerships prevail in the forest land ownership pat- tern in East Texas. There are approximately 150,000 owners of commercial forest land in East Texas. WE SPECIALIZE IN HEAVY EQUIPMENT LOANS! For complete banking take the time to visit with "THE BANKERS" FBT FIRST MANN & TRVST Member F.D.I.C. Lufkin, Texas TEXAS FORESTRY SHORELINE EROSION CONTROL — These East Texas Boy Scouts are participating in a conservation program as part of their scouting activities. In addition to fortifying shorelines against eroding, scouts will be planting tree seedlings, col- lecting litter, beautifying public and private areas and other projects related to the scouts' 1971 conservation program — SOAR (Save Our American Resources). Industry Ready To Supply Wood Needs WASHINGTON, D. C. — The American forest products indus- try has the ability to supply soft- wood lumber and plywood for ex- panded home building and other construction at reasonable price levels indefinitely, a forest eco- nomist has reported. Dr. John Muench Jr., forest eco- nomist for the National Forest Products Association, expressed the assurance to a meeting of the Building Research Institute. The Institute is an arm of the Build- ing Research Advisory Board of the National Academy of Sciences — National Academy of Engineer- ing. In his address, Dr. Muench emphasized that wood is a re- newable resource, not subject to depletion or exhaustion if forests are properly managed, "Asking the lumber industry if it can produce more lumber is like asking the agricultural in- dustry if it can produce more corn. Given the necessary land and opportunity, it can," he told the building researchers. Expanding population require- ments for wood products easily can be met, he said, provided the federal government, owner of some 60 per cent of the nation's present softwood sawtimber in- ventory is able to bring its forest management levels up to those of well operated private indus- trial forests and make timber available for harvest. Muench pointed out that state and local governments c o n t r o l five per cent of the present stand- ing softwood sawtimber inven- tory; private industry has 17 per cent, and 18 per cent is scat- tered in other private holdings. He expressed optimism aboutthe ability of the industry to supply wood products for construction; However, he added, "I must admit that my optimism is some- what tempered by concern that the public, the government and those who specify wood products will not appreciate the potential bounty contained in our nation's forest lands to a degree where they will insist that this national, NAMEPLATES Decals, Signs & Employee Badges. Plaques& Trophies Engraved To Order. FREE LITERATURE & QUOTATIONS. Seton Name Plate Corp. DEPT. TFA NEW HAVEN, CONN. 06505 (Area Code 203) 772 -2520 resource be developed to meet the public needs." Muench pointed out that based on Forst Service figures, "if all softwood sawtimber were to stop growing, it would take 45 years to deplete the present in- ventory at recent rates of remov- al" He stressed that "a man- aged forest does not stop grow- ing, and .his is what sets forest products apart from other con- struction materials when we dis- cuss future availability." "Growth and harvest would be in better balance if it were not for the massive areas of old growth timber in Federal own- ership in the West. This old growth timber is in large part stagnant, putting on little if any annual growth. It needs to be con- verted to younger, more vigorous stands if the growth- removal bal- ance is to be improved," he de- clared, "I am a lot more confident of the ability of the forest pro- ducts industry to supply indus- trial raw materials than I am about the ability of other ma- terials industries to do so for as long a period — perpetuity," Muench reminded Institute members that President Nixon's Task Force on Softwood Lumber and Plywood recommended a yield increase from the National Forests of seven billion board feet annually by 1978. "This is about a 60 per cent increase over current levels on the National Forests," he said, adding: «The ability of the forest pro- ducts industry to supply an ex- pected increased demand for building materials is largely in the hands of the federal govern- ment." He said there has been afail- ure to appreciate the renewabil- ity of forest resources compared with the depletability of other materials used in construction. I 'We have failed to take account of the almost negligible energy requirements for the production of wood products compared to those of other materials, with all that implies about fossil fuel de- pletion and pollution, , , we have failed to consider the energy re- quirements for the various con- Scouts Do `Good Turn' For Nation's Resources The East Texas Area Council of the Boy Scouts of America, with headquarters in Tyler, is kicking high its activities for the coming year's renewable na- tural resources programs. Ever since the BSA was chartered by an Act of Congress in 1910, the movement has been conser- vation oriented. Its leaders have long recog- nized that woodsmanship pre- cedes an understanding of con- servation of the environment. Consequently, manoftoday'sfor- esters first obtained their inter- est in natural science as scout- ing youngsters. Now, in 1971, a year of chal- lenge for the Scouts is called the SOAR program. Standing for Save Our American Resources, it is the national conservation good turn. In East Texas, already, it has resulted in commitment pledges of unit leaders for Cub packs, Scout troups, and Explorer posts to participate wholeheartedly and with specific objectives in the national program. Each district within the Coun- cil has a volunteer chairman, Many of these in the East Texas area are foresters. Others are soil specialists. The district chairman is to work with unit leaders through the monthly roundtables in the organ- ization of the program. By Jan- uary, 1911, each district and each unit will be in a position to an- nounce to the public what it will do as its part in improving the environment in which we all live. The SOAR emblem is descrip- tive of tlhe effort. It is a circle, as the earth is round. Within the circle a °e forests of trees, the sky and air, the mountains and struction materials in use — an insulated wood frame structure requires about 20 per cent less energy for year -round heating and cooling than does a similar masonry structure... we have not accounted sufficiently for the dis- posal or recycling of materials, with all that implies for energy consumption. Wood isbiodegrad- able, When it has fulfilled its use nature recycles it," PLEASE BE CAREFUL! Only you can prevent ; o61W forest fires! their ranges, and water. Arrows connect the units of the environ- ment indicating the continuous inter - relationships of these com- ponents. Other efforts not specifically recognized in the emblem include the litter problem, game pro- duction, wildlife preservation and recreation. Following the January announ- cement, kickoff activities to get the job done will begin in Feb- ruary, now designated "Scout Month," The principal conserva- tion project and others a unit plans to do should be well un- derway by April. Units are also expectedtopar- ticipate in National Anti- Litter Day on June 5, camp conserva- tion projects during the summer, and beautification of home sites throughout the year. For those units which do all expected, a flag streamer will be provided. Individual Scouts will be awarded patches to in- dicate their contribution. Some 16,000 young men and their leaders will be participat- ing in East Texas. A 30 -page manual is available forguidance, For Cubs, those lads from 8 to 10, building and setting out bird boxes, planting trees in yards and parks, visiting farms, going fishing to learn the kinds of fish, and making litter bags for cars will be appropriate. Scouts, those boys between 11 and 14, will be planting shrubs for food and cover for wildlife. They will also visit industrial plants that use water and learn the problems of those plants — problems involving water supply and economic and effluent dis- charge. PAGE SEVEN They will also visit wood -us- ing industries to learn the kinds of wood used, where it comes from, how it is processed, and the relationship of the industry to the economics of thecommun- ity. Some lads will make store win- dow exhibits, emphasizing soil as a source of all food and most clothing. Others will study a com- munity watershed or refuse dis- posal system and ascertain its problems. The older young men, Explor- er Scouts, above the age of 14, will be giving talks to adult clubs on environmental ecology and conservation as well as providing leadership for Scouts and Cubs in their assignments. A lot of organizations arepro- viding assistance for the Scouts. Eastman Kodak has developed a slide talk, The Soil Conserva- tion Service has a filmstrip and the U. S. Forest Service has a cooperative effort underway. The glass container industry is pro- viding information on re- cycling, and the aluminum can people have geared up to re -cycle cans, which the Scouts and others will be pick- ing up along the highways and turning in for 1/2 cent each. There is also a photo contest, and the archeologists are busy encouraging conservation of an- cient edifaces. The Department of Interior's Johnny Horizon, too, is an important component in the cleanup campaign for America. Individuals within and without the Scouting movement can obtain additional information by writing F. M. Arnold, Assistant Council Executive for the SOAR program, at its headquarters in Tyler, Tex- as. STOCKING BIRD FEEDER — Boy Scouts nationwide will par- ticipate in a conservation program this year aimed at improving the enviornment. The program — SOAR (Save Our American Re- sources) will be kicked -off in February. Scouts such as these will be building and stocking wildlife feeders, studying wild- life and conducting many conservation projects. Serving `Bea THOUSANDAIRE Since Ora MULTI- THOUSANDAIRE 1934 c Saw 'Regularly at... Angelina Truck and Tractor, Inc. 1613 S. first Lufkin Truck & Tractor Dealer i mAuthorized International Harvester PAGE EIGHT TEXAS FORESTRY Future Now Brighter For `Doomed' Forests Fifty years ago, the Southern pine forests were generallybe- lieved to be on the verge of extinction. But today, it is projectedthat they will ultimately provide the majority of the nation's wood products in volume more than twice as great as they are sup- plying now. There's quite a story to this complete turnabout — including a miracle of forestry which, under current plans, will be duplicated on a far largerscale during the years ahead. The gloomy outlook of a half century ago was based on the fact that, by 1920, the Southern pine forests had been continu- ously yielding huge amounts of lumber and wood products for more than three centuries. In various parts of the South, cutover lands were increasingly evident. Many Southern lum- bermen of that day heeded Hor- ace Greeley's advice and went West. But then came the miracle. Lumbermen who remained in the South came to the conclu- sion that the survival of their industry required strong con- servation measures. In cooper- ation with state foresters and conservationists, they develop- ed programs of forest man- agement, reforestation and fire control destined to have far reaching effect. By the 1930s, a new man - managed forest was well on its way. But the 1960s, it reached maturity. In all parts of the South, once cutover lands had been again restored to abun- dance. This great revival of the Southern pine forests improved the visual quality of the land- scape while contributing to ma- jor increases in the wildlife population. It also stimulated a wave of industrial growth. From far arid wide, new for- est industries came South dur- ing the 19605 — a massive influx involving the return of some of those same companies which had left the region 50 years before for fear of a tim- ber famine. In addition to those new enter- prises, existing forest industry expanded. By the end of the 1 60s Southern forest industry had nearly 50o,00D employees and was producing a large share of the nation's lumber, plywood and pulpwood. Most encouraging of all was the discovery that wise forest management could maintain the rate of tree growth at a level exceeding rising harvest re- quirements — a "have your cake and eat it, too" situation in which both tree supply and product output could increase simultaneously. ATTENTION CAT D4D TRACTOR, 78A3600 SERIES.Equipped with 143 hydraulic control unit, 4A dozer, D4E Hyster Winch, cab, 24 volt start. A new addition to Mustang's yard. We rebuilt the hydraulic cylinders, brakes and dozer blade. We also did minor sheet metal work to make this machine look like new. An excellent D4 that will produce big results. Houston, Certified Buy, Price ......................... ............................... .....................$ CAT D69UZ7000 SERIES. With No. 25 cable control unit, 6 straight blade, 12 volt gas starting, 6 roller, 20" shoes, oil clutch. Recently rebuilt final drives and starting engine. A low investment machine backed by Mustang's Certified Buy Guarantee. Price .................................................................... ..........:.................... $7,500.00 CAT 933 TRACK LOADER, 11A400 SERIES. Equipped with 1 cu. yd. bucket, dozer attach- ment, 24 .volt start, direct drive. This loader has a new master clutch and is ready to go to work. A low budget loader that offers high production. Ideal for farmers or ranchers. Houston, Buy and Try, Price ............... ............................... ......................$3,350.00 CAT #12 MOTOR GRADER, 70D700 SERIES. Equipped with 13:00 x 24 tires, scarifier, 12 volt gas start, power steering. The tandem and lean wheel we recently reconditioned to put this motor grader in top shape. A Certified Buy machine that is ready for work. Houston, Certified Buy, Price ............. ............................... .....................$11,950.00 CAT 941 TRACK LOADER, 80HSO0 SERIES. Equipped with 24 volt start, 13" shoes, power shift, pedal steer, 5 roller frame and lumber forks. Another top quality Mustang Bonded Buy. This loader has new pins and bushings and rebuilt final drives. Approxi- mately 2, 100 hours. A proven profit maker for the East Texas lumberman. Come by to see this one. Houston, Bonded Buy, Price .. ............................... .....................$15,250.00 CALL YOUR NEAREST SALES REPRESENTATIVE Jim Lindsay — 853 -2180 — Lufkin Charles Hale — 295 -8791 — Huntsville T. C. Morton — 756 -9208 -- Conroe Vance McNeil — 892 -8412 — Beaumont Harold Rabolais, Used Equipment Manager 7777 Washington Avenue Houston, Texas 864 -4471 '2aterpillar, Cat and Traxcavator are Registered Trademarks of Caterpillar Tractor Co. Despite sharp hikes in lum- ber and plywood production, the volume of Southern pine trees In larger (sawtimber) diamet- ers has improved by nearly one -third during the last 20 years which, of course, is a wholesome condition from both environmental a n d economic standpoints. A recent two -year survey of the South's timber resourc- es, sponsored by several indus- try and landowner associations, disclosed that with 198 million acres of forestland, the South has potential tree growth not en- joyed by other regions of the United States. The miracles of forestry of the past 50 years have been recorded almost exclusively on 40 million acres owned by in- dustry and 17 million in public ownership. If the experience can be duplicated on 141 million acres of forestland belonging to a million non - industrial pri- vate owners, timber growth in the South can be at least doubled In the years ahead to meet the nation's growing environmental and economic needs. To do so is the objective of the most far reaching program of timber resource development in history now in progress under joint sponsorship of Southern Forest Products, Forest Farm- ers, Southern Hardwood Lum- ber Manufacturers and Ameri- can Plywood Associations and Southern Forest Insitute. The idea is to help the non- industrial private owners im- prove the quantity and quality of their trees to the same ex- tent already achieved on indus- trial holdings. Among other things, this pro- gram — being advanced by the Southern Forest Products As- sociation under the title "Trees Forever" — can be a useful asset in helping the nation rea- lize its goal of adequate housing for all Americans by the end of the 1970s. Most homes and apartments in the United States require lumber for structural support, and President Nixon has called for substantial increase in soft- wood timber supply to meet im- pending housing needs. The Na- tional Association of Home Builders predicts that 60 per- cent more housing units will have to be built during the 9 70s than in the 1 60s. President Nixon wants tim- ber and lumber supply increas- ed in a way that will preserve and enhance environmental val- ues. This requires further in- tensification of forestry prac- tices so that tree growth will continue to exceed all f o r e - s e e a b l e harvesting require- ments. Having the benefit of past experience with forestry mir- acles along with virtually un- limited room for timber growth, the South is an excellent posi- tion to do that simply by dup- licating the example of indus- try on non - industrial private holdings. Major increases inopportun- ity for outdoor recreation, fur- ther improvement inavailabili- ty and suitability of forests for wildlife habitat, air purifica- tion, soil and water conserva- tion are targets of the "Trees Forever" program as well as the assurance of adequate tim- ber supply for future material needs. Why Not Grow A Noise Barricade? U city sounds are getting you down, perhaps you need to plant some trees. Men have used trees as sound barriers to cut down on noise pol- lution since ancient times. Now forestry researchers are finding some scientific validity in this common sense practice. Experi- mental work on sound propaga- tion by Forest Service research- er Raymond E. Leonard at Syra- cuse, N. Y., has shown that shrubs and trees — if used correctly — can play a major part in reduc- ing noise. Plant a tree, or plant two or three, and you will have produc- ed a natural sound barrier. On the horizon may be an end to your migraines and frustrations, and the beginning of a more pleasant life. . Each 100 -foot width of trees can absorb about 6 to 8 decibels of sound intensity. This may seem like a small amount in light of the fact that normal speech gen- erates about 48 decibels; a busy intercity highway, 72 to 78; a barking dog, 92; a beeping horn, 110; a screaming jet, more than 140. But a reduction, no matter how slight, is welcome since it can make the difference between a livable environment and one that is extremely unpleasant. We should also bear in mind that this 100 -foot screen has a multiplier effect. One hundred and fifty will decrease the noise level to 9 to 12 decibels, 200 feet of trees will lower the noise level by 12 to 16 decibels, and so on. According to researchers, sound levels above 50 decibels may be irritable to human beings; sound levels in excess of 130 decibels may become harmful. How can trees be used "cor- rectly" to give their maximum benefit as sound barriers? Many factors contribute to sound control by trees. These factors include size, position, and density of trees, as well as cer- tain meteorological conditions — like wind, moisture, temperature and terrain. Along highways, dense plant- ings of large trees will effective- ly lower the level of noise, par- ticularly if the sound source is lower than the receiver. This means that trees planted uphill of a highway will give maximum sound control. Trees will also effectively mo- derate wind and temperature and in so doing, reduce any influence that these two factors might have on the transmission of sound. Often the human senses of sight and sound can reinforce one another, so that seeing what causes a noisy discomfort will tend to aggravate it. On the con- trary, if the source of sound is made invisible, the sound will not seem so harsh to the ear. As another approach to noise abatement, therefore, trees can be planted to screen or camou- flage noisy neighbors. And this will have a marked effect on low- ering unwanted sound. Consideration should be given to the location of the source of sound. In the case of aircraft, a belt of trees around the airport will reduce sound levels when the aircraft are on the ground. How- ever, once they are airborne the sound has only to penetrate through the thin forest canopy. Still, if it's city noises that are getting you down, perhaps you should remove your ear- muffs, take away the blinders, and plant yourself some trees. Trees are one of nature's way to make your environment more pleasant. — From Northeastern Forest Experimental Station. accident or arson; any wildfire is illegal.