24 



HARDWOOD RECORD 



lumber shipped out a charge should also 'be made against this 

 trading account of the average selling expense. This should 

 include: Salaries, traveling expenses, telegraph and telephone, 

 postage, advertising, association dues, discounts and allowances, 

 commissions, and all other charges. 



If these entries have all been correctly made, you will then 

 have an accurate cost of the lumber shipped, and by applying 

 your selling price can readily ascertain whether or not you have 

 made any money. 



In conclusion I would like to suggest to the members of the 



association the advisability of taking up the question of cost 

 accounting, with a view of standardizing our forms and accounts. 

 A system can no doubt be devised that will be so flexible that 

 it ■will meet the requirements of all southern hardwood manu- 

 facturers. 



All signs point to prosperity in the near future and you naturally 

 want to make the most of it when it arrives. The best way of 

 doing so is to consider now such matters as this and while we 

 can give the matter proper time and attention make permanent 

 plans for the future. 



' Kms<jmi;^»~:/jMm:jii^MkJiii/J.:^^ 



Gum Veneer Association Started 



The Commercial Rotary Gum Association was formally organized 

 at the Chisca Hotel, Memphis, Tenn., January 12, by the election 

 of the following officers: President, E. L. Jurden, Penrod Walnut 

 and Veneer Company, Kansas City and Helena, Ark.; secretary- 

 treasurer, B. C. Stimson, Stimson Veneer and Lumber Company, 

 Memphis; vice-president, H. M. MeCracken, Kentucky Veneer "Works, 

 Louisville. Tliese gentlemen, together with the following directors, 

 compose the governing board of this association: T. J. Morris, 

 Anderson-TuUy Company, Memphis; E. J. Hoke, Parma Manufac- 

 turing Company, Parma, Mo.; G. W. Sparks, Des Arc Veneer and 

 Lumber Company, Des Are, Ark., and W. F. Morris, Paducah Bos and 

 Basket Company, Paducah, Ky. 



In addition to the election of the foregoing officers, the association 

 appointed the following standing committees, the names of the chair- 

 man of each being given herewith: Membership, C. T. Jarrel, B. C. 

 Jarrel & Co.; inspection rules, R. L. Jurden; constitution and by-laws, 

 H. M. MeCracken. 



There were representatives of fifteen firms present at this first 

 meeting, and all of tliese became charter members of the new organ- 

 ization. It is planned to increase the membership materially through- 

 out Kentucky, Missouri, Arkansas, Louisiana, Mississippi, Alabama 

 and Tennessee. The membership committee is expected to prove an 

 exceptionally active one but the question of eligibility wiU play an 

 important part in this matter as it is the purpose of the association 

 to admit to the organization only those who are engaged in the manu- 

 facture of built-up stock used in the manufacture of doors, panels, 

 furniture, cabinets and other products, as distinguished from those 

 who are engaged in tlie manufacture of veneers used in the making 

 of box shocks. 



As a matter of fact, the term ' ' commercial, ' ' as applied to veneers, 

 is an entirely new one but it has been used advisedly by the backers 

 of this organization. It would seem from statements of the newly 

 elected officers that the manufacturers of built-up stock have had 

 very little voice in the control of the veneer organizations with which 

 they have been identified. They have therefore decided that it would 

 be best for them to launch one of their own, separate and distinct 

 from any of those already in existence. The officers were very posi- 

 tive in their statement that there would be no affiliation with any 

 other organization and that the purpose of the association would be 

 the furthering of the interests of manufacturers of built-up stock in 

 every way possible. 



Further details of organization will be completed at the next 

 meeting which will be held at the Hotel Chisca, Memphis, the second 

 Tuesday in February. It is the plan of this new organization to hold 

 meetings at Memphis the second Tuesday in every month. Memphis 

 has been chosen because of its central location. At the next meeting 

 the committee on constitution and by-laws will submit its report and 

 the question of inspection rules and other matters of equal importance 

 wUl come up at that time. 



Those present at the initial meeting were: 



W. Brown Morgan, Morgan Veneer Company, Pine Bluff. 



R. C. Stimson, Stimson Veneer and Lumber Company, Memphis. 



T. J. Morris, Anderson-Tully Company, Memphis. 



D. E. Kline, Louisville Veneer Mills, Louisville. 



C. T. Jarrell, B. C. Jarrell & Co., Humboldt, Tenn. 



F. M. Koell, Jackson Veneer and Bo.x Company, Jackson, Miss. 

 S. M. Busch, Southwestern Veneer Comp.iny, Cotton Plant, Ark. 

 M. J. Hoeck, Forrest City Veneer Company, Forrest City, Ark, 

 .\. H. Wilkinson, Helena Veneer Company, Helena, Ark. 



J. Strand, Stewart Veneer Company, Stewart, Ala. 



R. L. Jurden, Penrod Walnut and Veneer Company, Kansas City and 

 Helena. 



II, M. MeCracken, Kentucky Veneer Works, Louisville. 

 E, J. Hoke, Parma Manufacturing Company, Parma, Mo. 



G, W. Sparks, Des Arc A'eneer and Lumber Company, Des Are, Ark. 

 W. 1". Morris, Paducah Box and Basket Company, Paducah, Ky. 



November Wood Exports 



The e.xports of forest jiroducts from the United States during 

 November, 1914, and their comparison with the corresponding month 

 of lOl.T are shown in the following figures from the government's 

 monthly report: 



Hewed and Sawed Timber 191:{ 1914 



France .$ 36,8iJS 



Germany 2,090 



Italy G:i,869 



Holland 25,805 



United Kingdom 158,191 $ 20,513 



Otber Europe 16.920 



Canada 45,604 4,183 



Central .America 4,570 



Mexico 2,530 6,243: 



Argentina 23,.300 



Otlicr countries 5,221 



Total ". 



Lumber, Joists, and Scantlings 



Belgium 



France 



Germany 



Italy 



Holland 



I'nitf'd Kingdom 



Other Europe 



Canada 



Central America 



Mexico 



Cuba 



Other West Indies 



.Vrgentina 



Brazil 



Other South America 



China 



British Oceania 



Philippines 



.\f rica 



Other countries 



$385,624 



$30,93» 



85, 

 114, 

 129, 



7(1, 

 102, 

 802, 



67, 

 .834, 

 148, 

 10.-1, 

 209 



69 

 421 



59 

 219 



837 

 114 

 ,282 

 901 

 ,271 

 ,141 

 ,960 

 ,906 

 ,423 

 ,190 

 .877 

 ,592 

 ,038 

 .959 

 .7.35 



11 



397, 



4, 



64, 



30, 



934 

 4.30 

 550 

 082 



6,652 



469,636 

 25,842 



322,844 

 60,840 

 46,.327 



118,203 



24,364 



43,411 



5,907 



65.736 



7,154 



13,983 



6,197 



19,190 



27,477 



Total lumber $3,944,822 $1,558,337 



Furniture (total) $ 067,978 $ 198,442 



There were 400 fires this year on the national forests of Utah, 

 southern Idaho, western Wyoming, and Nevada, or fifteen more 

 than in the most disastrous season of 1910. Yet the cost of 

 extinguishing them was only one-third and the damage only one- 

 thirtieth of that of the earlier year. The difference is due to 

 better organization now, and to more roads, trails, and telephones. 



