14 



HARDWOOD RECORD 



Cabbage Palmetto 



THK II.LC.sTHATION OX THK l-MiONT COVKK of this iiuiii- 

 l)cr of llAKi)H(H)i) Rki'ORo tjives a characteristic view of a 

 t'orost of cabbage palmetto in Florida. The location is near 

 Atlantic Beach, about eighteen miles troiii .lacksoin ille. The 

 |ihotoj;ra|ih was furnished by the .1. ('. Turiici Lumlier <'i)ni|i.iny 

 of New York. This company is financially interested in tlii- 

 well-known winter resort at Atlantic Beach. 



The |ialniettoh receive much praise for their lieauty and many 

 imprecations on account of bail qualities. It is despised by sur- 

 veyors, hunters, lumbermen ,"ind others who travel on foot 

 through .jungles of palm-like growth with sharp-pointed leaves 

 which stand out like porcupine (|uills. Hut tlw J\ingU's which 

 torment most are not the cabbage palmetto but the smaller 

 species appropriately name<l "saw palmetto." This pest seblom 

 grows tall enough to lift its leaves above a footman's face, but 

 Just high eno\igh to jab him. The cabbage palmetto is quite 

 different. The trunks rise year by year until the massive erowns 

 are lifted high in air, and a grove becomes beautiful and park-like. 



The tree is confined ])rincii)ally to the southeastern coast region 

 of the I'nited States. The northej-n tourist who is taking his 

 first jouriu\v south, following in the vicinity of the .\tlantic 

 coast, will first make the acquaintance of the cabbage palmetto 

 in the ('nnilinas. The tall trunks are smooth and of a reddish 

 color which suggests sole leather; but the trunks of medium 

 height .-ire usually criss-crossed like basket-work. The latticed 

 appearance is ilue to fragments of leaf stems which adhere to 

 the bole long after the leaf has broken oflF and fallen. The lattice 

 disappears in time, and smooth trunks are a work of age. The 

 jiicture shows no young trunks. 



A cabbage jialmetto tree consists of three interesting parts, 

 two of which are seldom seen by the tourist or casual visitor 

 because they are completely hidden from sight. The three parts 

 are the root, the stem, and the bud. The bud is at the top of the 

 trunk anil is called the "cabbage"' — hence the tree's name. It 

 is cooked as a substitute for cabbage, and though many persons 

 sample it, through curiosity or otherwise, few acquire a real liking 

 for it. A novice has trouble in finding the bud, and after he 

 has succeeded in locating it, he is likely to be bafified in his 

 eflforts to extract it, because it is buried under fold after fold of 

 tough bark, and a sharp axe is the best jneans of cutting it out. 

 The bud is the origin of the leaves, not of the fruit. In fact, 

 the fruit of tlie palm is small and worthless, being black aud of 

 the size of a pea. About the only creature of animated nature 

 that will eat it is the bronze, razorback Florida hog, and he 

 seldom gets a chance, because the fruit hangs until it dries up 

 and blows away, and although the hog of that region is quite 

 an active varmint, he cannot jump high enough to pick the fruit. 



The long, graceful trunks of the \>a\m are admired by all who 

 see them — after they liave cast off the ragged basket-work which 

 covers them in youth. The stems usually rise perpendicularly 

 until they become so tall that the weight of the foliage at the 

 top causes them to careen. When once out of i>luml) they are 

 seldom able to recover their upright position, but benil more 

 and more until finally the crown nearly or quite touches the 

 ground, forming a curve dear to the eye of the mathematician. 



rnfortunately, the cover picture shows no careened bole, though 

 such are very plentiful in the old palmetto forests of Florida. 

 It does, however, show a very interesting leaning tree which 

 lodged against another. The reason why that tree leans at a 

 sharp angle instead of the characteristic curve is an interesting 

 ponsideration, and in order to understand it. the root must be 

 examined. 



The root of a cabbage ]ialmetto tree is a wonderful piece of 

 mechanism. Architects call such a device a ' ' floating founda- 

 tion." This Jialmetto usually occupies soft, swampy ground 

 which affords poor anchorage for roots, and nature took extra 

 precaution to make things secure. The large roots form a round 

 mass, like a ball of three to five feet in diameter, deep down in 

 the mud. The trunk stands nicely balanced on this sphere whose 



|irincipal function seems to be to sustain the tree and prevent 

 its sinking by its own weight deep into the plastic mu'l. 



However, there must be additional support. The ball i;in kci p 

 the tree from sinking endwise into the mud, but cannot ]ire\ent 

 it toppling over. To remedy this defect, a multitude of long, 

 slender roots radiate from all sides of the ball, penetrating for 

 ten to twenty feet into the soil and serving as that many guy 

 ropes to hold the tree erect. So strong are these stay roots that 

 the tall trunk may careen until its top touches the ground with- 

 out breaking them. The bole bends but the roots will not snap. 

 An occasional exception, however, should be noted, and it happens 

 that such an exception appears in the picture. The leaning 

 trunk referred to above has pitched over and would have fallen 

 flat had it not lodged against another tree. The anchor roots 

 broke, else the tree would have assumed a curve in.stead of keeling 

 over, in almost every instance where the tree falls it is because 

 of decay of the roots which permits them to break. The tree 

 that falls IS generally dead or nearly so Ijefore it goes down. 



A Timber Tax Precedent 



THE PROPKK Al'l'LlCATTOX OF THE INCOME TAX to 

 lumbering operations has caused more or less uncertainty on 

 the part of manufacturers, and a recent opinion secured from the 

 treasury department not only clarifies this subject, but also estab- 

 lishes a precedent seemingly indicating that in the opinion of the 

 treasury department the only logical and fair way of taxing 

 timberlands is when they are converted into the salable product. 



The treasury department says that the gain from euttiug and 

 disposing of stumpage is realized in the year during which the 

 timber is cut and disposed of, and the amount received in excess 

 of such cost of such timber is profit and should be so counted 

 as income for that year. It is further understood that no timber- 

 lands will be subject to tax until the timber is cut and marketed, 

 and then only the profit, after the cost which will include pro- 

 tection of the growing timber is deducted, will be subject to an 

 income tax assessment. The latter feature in the treasury 's 

 opinion is the one that has a broad bearing on the determining 

 of timber taxes. 



Tt would seem that this really establishes a precedent that 

 would make it imperative that all tax systems pertaining to 

 timberland assessments should be based on the value of product 

 when cut. It would seem that this opinion opens a loophole 

 through which timberland interests can successfully wage a 

 countrywide battle against present unfair taxing methods. 



Regarding the Uniform Bill of Lading 



\ /AKIOUS TRADE ORGANIZATIONS of late have entered 

 '' emphatic protests against the time limit of filing claims 

 under the proposed uniform bill of lading now being considered 

 by the Interstate Commerce (Commission. A prominent associa- 

 tion directly connected with the lumber business has made a very 

 fair and sensible plea that the interstate Commerce Commission 

 extend the time limit from four mouths to twelve months. The 

 plea is based on the fact that the short period of four months 

 would absolutely operate as a burden to manufacturers in that 

 it is too short a time to secure evidence in the majority of com- 

 plaint cases, and that even a year is none too long a period. It 

 is pointed out that manufacturers as a rule are not desirous of 

 rushing to the railroads with claims, and do so only after exhausting 

 all other efforts to adjust matters with the consignee. Too fre- 

 quently manufacturers know nothing of any damage to goods for 

 months after shipment and are made aware of it only after attempts 

 are made to collect bills. After that consignees are slow in sending 

 evidence, and to limit the time to four months would absolutely 

 debar most of the clamis. 



Talks with railroad freight representatives bring to light num- 

 erous eases in which this very condition is decidedly apparent. 

 Such stories are very common and considering the circumstances 

 with which they are surrounded, and the fact that they describe 

 actual occurrences, they offer ample proof of the fairness of the 



