HARDWOOD RECORD 



31 



I nil! leave t!ie day after for a little trip 

 around, visiting some of the told towns, like 

 Heidellierg. Weisbaden, etc. Have been to 

 Frankfort for one afternoon; it is a great 

 city and jnst twenty minutes ride from herc; 

 fare, 2i cents, third class. 



1 think I will go to grand o|H>ra iu\Kt Sat- 

 urday. Am getting quite "nuts" about it. 

 Do not like their singing, but the nuisic 

 (harmony) is great. Am working like a fool 

 here. All tlie school is. Doc keeps us busy, 

 from early morn until night, and the only 

 time we have to ourselves is after supper, and 

 then we must write our diaries. 



Dec. 19. 1909. 

 My dear Father: — 



This will be a short letter tonight, as I 

 am pretty tired and [ want to get a good 

 night's sleep. Things are going nicely. I 



have not heard from you for several days, 

 and mother's letters are always late, because 

 she puts only 2 cents on them, thus making 

 them come by slow boats. Please tell her to 

 spend 3 cents more after this. 



This is to be quite a busy week in Darm- 

 stadt, and in fact all Germany. The Germans 

 are preparing to celebrate in fine style 

 "Declmachten Abend." Our landlady has 

 been baking cakes and cookies for a week, 

 and she prepares for it so religiously that 

 it seems funny. She and her daughters are 

 the only ones in the famil_v, yet they make 

 as big a fuss over their own entertainment 

 then as mother does for thirty people. 



I will be ever so lonely on Christmas day. 

 I feel it coming, but am looking forward to 

 meeting you in Genoa on the 3rd of March 

 so mucli tliat it will not be so bad. 



Hardwood Record Mail *Bag 



[In this department it is proposed to reply 

 to such iBquiries from Hakdwoud Uecord read- 

 ers as will be of enougli general interest to 

 warrant publication. Every patron of the paper 

 Is invited to use this department freely, and 

 an attempt will be made to answer queries per- 

 taining to all matters of interest to the hard- 

 Bood trade in a succinct and intelligent man- 

 ner.] 



Wants an Iron Lathe 



BLOO.MSBURY, N. .7., Nnvrinl)i'r 1"J. — Editor 

 II.\RDWOOD Record : I am lo(>kin^ fur a second- 

 hand iron lathe with 16" swing and full equip- 

 ment. Can you put me in touch with anyone 

 who has a lathe of this sort for sale? 



Anyone who has a second-hand iron lathe 

 that answei-.s above description that they wish 

 to market, can secure the address of this cor- 

 respondent by addressing this oflSce. — Kditor. 



Mill Cost in Hickory Handle Manufacture 

 .Tackson, Tenn., Deceml)er 2S. — Editor Hard- 

 wood Record : For comparison, we would like 

 to hear from some of the hickory handle manu- 

 facturers and from you, as to the cost per 

 thousand feet of logs, also per cord when cut 

 in short lengths to saw- rough dimension hickory. 

 Would like to have the information include 

 flitching. ripping to proper sizes, equalizing 

 lengths, grading and piling in the warehouse for 

 seasoning. What we mean by dimension stock 

 is from 1 to 2^^* and 3" squares, and 14 to 48" 

 lengths. We are very much interested in the 

 average cost of handle production and would 

 thank you for such information as you can 

 furnish. Anchor Block Mills Co. 



With the information at hand, the editor of 

 the Record does not feel competent to give 

 this inquirer the cost schedule that he asks 

 for. Therefore he would be very much grati- 

 fied if readers who are handle manufacturers 

 would communicate to him for publication 

 their analysis of the co.st items referred to. 

 — Editor. 



Cost Accounting 

 G. 0. Worlaud of Thompson, Thayer & Mc- 

 Cowen, the well-known hardwood manufactur- 

 ers of Evansviile, Ind., has addressed the fol- 

 lowing interesting letter to all members of the 

 Indiana Hardwood Lumbermen 's Association. 

 Mr. Worland has been interested for a long 

 time in the subject of cost accounting in con- 

 nection with lumber manufacturing enter- 

 prises, and it is to be hoped that his commu- 

 nication to the members of the Indiana asso- 

 ciation will bring out a discussion involving 

 facts pertaining to cost accounting in the 

 lumber trade that will be of great value not 



only to the members of the associatimi, but 

 to the trade at large. — Kditor. 



EVANSVILLE, iND.. Dec. 30. 

 To Members Indiana Hardwood Lumbermen's 

 Association : 



AVe would be very much pleased to have 

 brought up for discussion before the next meet- 

 ing of the Indiana HardwootL Lumliermen's 

 Association, the cost of producing lumtjer, and 

 as we are all .iust closing our year's business, 

 will be prepared to get together figures. 



V,'e will be pleased to have you come to the 

 meeting prepared to enter into a discussion, as to 



What is your labor cost per M. feet, from log 

 yard to sorting slij)? 



What is your cost per M. feet for distributing 

 on yard? 



What is your cost of sticking, loading, re- 

 handling, covering and uncovering? 



Also, what is your cost for selling your 

 product ? 



In oraer to bring the discussion along parallel 

 lines, we would suggest that you prepare your 

 data as to the cost of manufacture, as follows : 



Labor, (mill employees only). 



Interest on investment. 



Insurance on mill. 



Taxes on mill. 



Maintenance and repairs, (oil, waste, belts, 

 supplies, repairs, etc. "1. 



Overhead expense, (proportion of office, and 

 general expense). 



Depreciation, (what percentage of mill costK 



Take these items for a stated period, and the 

 amount of lumber sawn would give the average 

 cost of the manufacture of lumber, from xmload- 

 ing the logs off (he wagon or car. into mill, 

 sawing and distrihuting on yard. 



We would also he pleased to have your idea 

 of cost of yardage : 



Inspection and handling. 



Ite-handling outs. 



i.^'overing and uncovering. 



Carrying expenses, (interest, insurance, and 

 taxes). 



Shrinkage and depreciation. 



Will say. that we have figured this matter all 

 out in our own way, and from our own experi- 

 ence, but we would like very much to have the 

 experience of others in the same line of business 

 and we believe that there are a great many 

 others who would be glad to have this informa- 

 tion, and that we will be able to mutually 

 • benefit each other. 



Another matter that we would be plea.scd to 

 have discussed, is the cost of producing Quar- 

 tered Red OnJ:. In order to facilitate discussion, 

 would thank you to prepare figures on this 

 product, as follows : 



What percent. 1st and 2ds. @ $ 



What percent, Xo. 1 Com., &, $ 



What percent. No. 2 com., @ ii> 



What percent. Strips @ $ 



Cost of logs delivered at mill. 



Co.st of manufacture. 



Cost of yardage. 



Cost of selling, (including selling expenses, 

 commissions, percentage of general expense, and 

 discounts). 



It is within our knowledge that the manufac- 

 ture of quartered red oak is not profitable, at 

 present prices, and it is our opinion that with 

 concerted action which can follow an intelligent 

 discussion as to costs of production, that better 

 values for this product can be obtained. 



In our own experience we find that quartered 

 red oak is the scarcest article on the cabinet 

 wood list, and the demand constantly increasing 

 out of proportion to its possible production. 



We are not asking that you send in any In- 

 formation, but simply that we all be prepared 

 with figures along the same lines, that a profit- 

 able discussion may follow at the Indianapolis 

 meeting on January 3 3th. 



Hoping that you will see your way clear to 

 assist in (his matter, we are, 

 Yours truly, 

 Thompson, Thayer & McCowex. 



G. O. Worland. 



Thanks from the Philadelphia Bourse 



I'niLADELPHiA, December 30. — Editor Hard- 

 wood Record : We take this occasion to tender 

 you the thanks of the Bourse for sending Hard- 

 wood Record to the News Department of the 

 Bourse, where it is kept on file. 



We take pleasure in handing you herewith a 

 complimentary ticket entitling any representa- 

 tive of yoiu- paper to the privilege of the Bourse 

 for the year 1910. 



Wishing you happiness and prosperity for the 

 New Year. 



Emil P. Albrecht. Secretary. 



Likes the Story 

 CixcixNATi, December 27. — Editor Hardwood 

 Record : The forestry student's letters to his 

 father in last issue of Record is certainly good 

 reading. Its story value far eclipses anything 

 a jaded old globe trotter could possibly write. 

 Give us some more. E. D. Galloway. 



Wants to Know About Catalpa 



Ci.vcinnati, January 1. — Editor Hardwood 

 Record: What can you tell us alx)ut catalpa? 

 A customer of one of the members of our asso- 

 ciation is desirous of information as to whether 

 sufficient quantities can be obtained to justify 

 him in making a line of furniture from such 

 wood. Would very much like to know in what 

 section of the country catalpa grows, and 

 whether it can be obtained in commercial quan- 

 tities. 



Hardwood Manueacturers' Association, 

 Lewis Doster, Secretary. 



This correspondent has been advised that 

 the variety of catalpa- having good commercial 

 qualities ia Catalpa speoiosa, which has been 

 planted quite extensively by the railroads and 

 also by individuals in supplementing their 

 timber growth in various parts of Ohio, In- 

 diana, Illinois and the middle west. The cor- 

 respondent has been referred to John P. 

 Brown, of Bay Minette, Ala., who is an au- 

 thority on catalpa growth and its value as a 

 lumber material. — Editor. 



Look Out For Him 



Saginaw, Mich.. Jan. 4, 1(110. — Editor Hard- 

 wood Record : There is a young fellow calling 

 upon lumbermen, generally acquaintances of 

 mine, representing at times that he is W. B. 

 Mershon. Jr.. and other times C. IC. Eddy. Jr., 

 of Saginaw. His usual procedure is to show by 

 his conversation great familiarity with Saginaw 

 aCfairs and especially those relating to the Eddys 

 and Mershons. Quite often he succeeds in either 

 getting a bogus check cashed or getting a loan. 



