April 25, 1021 



HARDWOOD RECORD 



33 



Our specialty Is AMERICAN WALNUT 



Lumber and Veneers 



Our Band Mill at Cincinnati is in daily operation and we 



now carry a stock of over three million feet of walnut 



lumber. 



We have also ready for prompt shipment three million 



feet of walnut long wood veneers, half million feet of 



walnut stumpwood and one million feet of African and 



Central American mahogany veneers. 



We Also Handle 



AHOGAMY 



MEXICAN 



PHILIPPINE 



The Kosse, Shoe & Schleyer Co. 



EASTERN BRANCH: 

 8 E. Lexington Street, Baltimore, Md. 



Home Office: Cincinnati, Ohio 



I-orIi Box 18, .'*it. Bernard Brunrh 



Memphis Club Favors Tariff on Jap Oak 



The Lumbermon's CUib of Momphis uiuinimously adoptt'il resolutions 

 at its Romi-nionthly meeting at tin* Hotel Gayoso Saturday afternoon, 

 April 15, favoring imposition of a tariff on Japanese oak logs, lumber and 

 forest products on the ground that this is necessary to eqiniii/.e the tre- 

 mendous advantage enjoyed by Japanese interests in Pacific coast markets 

 of the United States over manufacturers in the southern hardwood pro- 

 ducing territory as a result of lower labor and transportation costs. 



This organization, by a like vote, also adopted resolutions favoring 

 reciprocal tariff regulations with Canada, because of the similarity of 

 labor and transportation costs and because it is both desirable and impera- 

 tive to have such arrangements to insure free interchange of lumber and 

 forest products between the two countries. 



Copies of the resolutions were ordered forwarded to the Memphis Cham- 

 ber of Commerce and to senators and representatives in Congress for 

 proper action. They were introduced by Col. S. B. Anderson, .president 

 of the Anderson-Tully Company. 



Resolutions were also adopte<l out of respect to the memory of the late 

 W. F. Ilolzgrafe, general manager of May Brothers and a former vice- 

 president of the club. 



J. H. Maassen, chairman of the sales code committee, reported the 

 endorsement of the code, recently submitted to members of the National 

 Hardwood Lumber Association, by the Evansville (Ind.) Lumbermen's 

 Club. He also said that meetings would be held by lumbermen at Chicago. 

 New Orleans and South Bend, Ind., in the immediate future to consider the 

 code. The committee has received IGo replies to letters sent to members 

 of the association and 142 of these are agreeable, 13 contain suggestions. 

 4 are not agreeable and C are still considering the subject. The com- 

 mittee announced that it is much encouraged over developments to date. 



E. n. Wright, Thompson DeFenlon I>umber Company, Memphis, was 

 elected an active member. 



Southwestern Manufacturers Meet 



An able defense of the present income and excess profits tax system 

 and vigorous opposition to proposals before Congress to substitute for 

 them and an appeal for immediate repeal of excessive freight taxes and 

 for a sound. conser\'ntive system of accounting were features of an 

 address by It. M. Rickey, acc<nintaut for the Southern Tine Association, 

 at the regular monthly meeting of the Southwestern Ilaniwuinl Manu- 

 fa-iturers' club in New Orleans. La.. Thursday, April 14. 



With President C. J. Coppock of the Cybur Lumber C(>m|)any. Cylmr. 



Miss., presiding, and Mr. Rickey as the principal speaker of the day, the 

 hardwood manufacturers held their meeting at New Orleans lumbermen's, 

 quarters, lOS University place, and it was one of the best attended monthly 

 conventions the club has held for several months. All three states — 

 Mississippi, Louisiana and Texas — comprising the Southwestern llardwoml 

 Manufacturers' Club, were well represented. 



The question of compiling and distriliuting certain cost information was 

 brought before the meeting, but it was referred to Secretary A. C. i'owen,., 

 who was instructed to refer it, in turn, to the club's counsel f<»r advice 

 regarding the legality of such a course. "Take absolutely no chances," 

 was the admonition of C. H. Sherrill of the Sherrill Hardwood Lumber 

 Company of Merryville. La., and the advice was promptly heeded. Thurs- 

 day's start to provide this iuformation was a sequel of a movement set on 

 foot by the manufacturers nearly a year ago. The project was postjioned 

 to await settlement of the "Open Competition Plan." Manufacturers 

 maintain that instead of increasing prices, such mutual exchange of cost 

 information, by making practicable a higher degree of economy, should 

 have a decided tendency to reduce them. 



C. H. Sherrill, chairman of the finance committee, made a re[inri .m Mh' 

 financial standing of the club, which shdwed that it was in a wlnilcsumf 

 financial status. 



Among the principal speakers were : 

 (iardiner Hardwood Cnmpany, Laurel, Mis 

 Ci... New Orleans: Phil A. Rwn of the 



W. Bailey nf the Kastman- 



.1. B. I'.ntwn of S. T. Aleus & 



A . Ryan Lumber Company. 



with plants in Memphis, 

 others. 



New members joining 

 Bowen, are as follows: 



Tenn.. and in Lufkin, Tex. ; Mr, Sherrill and 



the club recently, as announced by Secretary 

 The Bonita I-umber Company, Bonita, La. ; the 



Jackson, Miss. ; the Mardez Lumber 

 ;)eblieux. Inc., Opelousas, \a\., and the 



E. L. Hendrick Lumber C(uupany. 

 Company, Benford. Tex. ; Soniat & 

 II. H. Wiggin Lumber Company of PlaquemJne. I^a. 



Mr. Rickey in liis address, which was well received by the manufacturers, 

 asserted that the repeal of the income and excess profits taxes would 

 merely result in a shifting of the taxation burden, as the nation's debts 

 must be paid and its expenses must go on anyway; that the repeal of the 

 income tax would unjustly rellevi* the n^pii-property holder at the expense 

 of the property holder, and that the repeal of the excess profits tax would 

 reduce the burdens of the more prosperous at the expense of manufac- 

 turers less able to pay ami would, in short, "result in a too drastic applica- 

 tion of the Biblli-al admonition that 'to him that hath, shall be given ; 

 and t<i him that hath not. shall be taken away that which he hath.' " 



