42 



HARDWOOD RECORD 



for funds to buy uniforms for the players and 

 to defray other expenses incident to getting 

 everything in readiness for the season. He 

 slated that he had succeeded in arranging for 

 grounds upon which to practice and that other 

 plans were being worlied out as rapidly as pos- 

 sible. 



.Tas. E. Stark announced that the annual meet- 

 ing of the National Hardwood Lumber Associa- 

 tion would be held at Louisville June and 10. 

 In a short time a committee will be appointed 

 by the Lumbermen's Club to make all arrange- 

 ments for the delegation which will go from 

 this club to that annual. 



H. H. Gibson, editor of Hardwood Record^ 

 made a special plea for specific advertising, 

 believing that this would bring much better 

 returns than the more general kind which is 

 used b.v members of the club here. He also 

 spoke of the establishment of a better credit 

 system and believed that it would be money 

 well spent for the club to secure the services of 

 a man at even a high salary to gather and 

 compile the proper kind of information regarding 

 members of the trade with whom club members 

 here deal. 



There were a number of other visitors present 

 at this meeting, including Otto Meyer, Edw. W. 

 Wiese and Chas. E. Thomas of St. Louis, .T. E. 

 Wells and W. A. Bennett of Cincinnati. 



Study of Forest Taxation in Wisconsin 



A communication from the office of R. S. Kel- 

 logg, secretary of the Northern Hemlock and 

 Hardwood Manufacturers" Association, states 

 that the United States Forest Service is co- 

 operating with the Wisconsin State Board of 

 Forestry In a comprehensive and thorough study 

 of forest taxation in that state. 



In an outline descriptive of the work to be 

 accomplished the Service states that the purpose 

 of the investigation is to obtain information 

 which will indicate whether or not the present 

 system of taxation is satisfacory, and if not, 

 wherein lies the evil, and remedies for the same. 

 In order to arrive at these conclusions, it will 

 be necessary to ascertain the following facts: 



First, the actual amount of taxation on for- 

 ests, both at the present time and in the past, 

 must be obtained. It must also be learned 

 whether this burden is increasing or decreasing, 

 and a comparison made with taxes on agricul- 

 tural and other lands. For this purpose it is 

 necessary to ascertain the total property value, 

 and the assessed valuation and true valuation 

 of forests, waste lands and agricultural lands. 

 Detailed facts about as many individual cases as 

 possible will be necessary, as will also accurate 

 knowledge as to the tax rate in every town and 

 county. 



Second, the method of forestal assessment and 

 the manner of enforcing tax laws, must be 

 observed. 



Third, the importance of revenue derived from 

 taxes on forests, to towns and counties, forms 

 an important item in the investigation. It is 

 necessary to know, in this connection, the as- 

 sessed value of forests in each town and county, 

 as well as the assessed value of waste lands, 

 where it is possible to obtain that Information. 



Fourth, invsetigation will be made as to the 

 effects of taxation on forest management, in 

 cuttings and utilization of waste lands. It will 

 be attempted to Indicate whether or not taxa- 

 tion has hastened cutting, and has led to 

 "skinning." 



Fifth, the popular sentiment in regard to for- 

 est matters in general has an important bearing 

 on the question. It will be ascertained whether 

 or not discontent and complaint of excessive tax- 

 ation exists. If there are any new plans now 

 being formulated by the people the Service will 

 endeavor to lind out what arguments they arc 

 using both for and against forest taxation. A 

 special effort will be made to secure information 

 as to how the plan for a single tax on yield 

 when cut would be received by the people, and 



also how they would regard a plan to tax trees 

 and lands separately, basing the former figure 

 on the yield and the latter on its value as waste 

 land, which would be assessed yearly. 



Sixth, other general information as to the 

 amount and character of forests and waste lands 

 in different parts of the state, and the owner- 

 ship and uses of same is being collected in this 

 investigation. In this connection, the officer 

 above referred to will be very glad to receive 

 any information or suggestions pertinent to the 

 work in hand. 



The Introduction of Red Gum into Italy 



The unreasonable discrimination against Amer- 

 ican red gum, which formerly prevailed in Italy, 

 has been modified by that government to such 

 an extent that the export of this timber can 

 now be carried on at a profit. Recently red gum 

 was classed by the Italian authorities as a cab- 

 inet wood, and was subject to a duty of $13 per 

 thousand feet, which practically prohibited ex- 

 port to Italian markets. The new ruling will 

 admit gum lumber free of duty, and Italian mar- 

 kets, heretofore denied American exporters, will 

 be thrown open. This will be welcome news to 

 southern gum producers. 



WM. N. LAWTON, ENTERPRISING SALES- 

 MAX WITH THOMAS B. HAMMER, 

 PHILADELPHIA. 



Thomas B. Hammer Gets Energetic Salesman 



William N. Lawton. formerly with the Tomb 

 I-umber Company, has returned to his first love, 

 having just been engaged as salesman by Thomas 

 B. Hammer, in whose employ he obtained his 

 first lessons in the lumber business, starting 

 I here as boy in the office. Thomas B. Hammer, 

 the selling agent of the various manufacturing 

 corporations of which he is the head, is adding 

 hardwoods to his line. Mr. Lawton returned to 

 old quarters with an accumulated experience 

 and will cover eastern Pennsylvania, the anthra- 

 cite I'egion and northern New Jersey. 



Committees for National Wholesale Lumber 

 Dealers' Association 



I'resideut Robert W. lllgbie of the National 

 M'holesale Lumber Dealers' Association has 

 appointed the following committees to serve the 

 organization during 19101i)ll. These appoint- 

 ments show wise selection on the part of Presi- 

 dent Iligbie. and the large wholesale association 

 will uBdoubledly have a most prosperous year 

 r.nder the guidance of so strone a body of men 

 in cooperation with its ofHcers : 



ExECDTivE Committee 

 R. W. Higble, chairman, New York, N. T. ; 

 F. R. Babcock, Pittsburg, Pa. ; F. E. Parker, 



Saginaw, Mich. ; A. L. Stone, Cleveland, Ohio, 

 and N. H. Walcott, Providenjce, R. I. 



Board of Managers of the BtjEEAn of 

 Information 



W. G. Frost, chairman. New Vork. N. Y. ; 

 W. A. Bennett, Cincinnati. Ohio : G. H. Daven- 

 port, Boston, Mass. ; F. S. Morse, Springfield, 

 Mass. ; Alex Willson, Pittsburg, Pa., and W. B. 

 Roper, Norfolk, Va. 



Arbitration Committee 



W. C. Laidlaw, chairman, Toronto, Ont. : C. 

 H. Prescott, Jr., Cleveland, Ohio ; H. S. Lee, 

 Buffalo. N. T. ; O. O. Agler, Chicago, 111. ; E. K. 

 Harroun, Watertown, N. Y. ; F. C. Rice, Spring- 

 field, Mass., and W. A. Crombie, New i'ork, 

 N. Y. 



Legislation Committee 



C. H. Barnaby, chairman, Greencastle, Ind. ; 

 Frederick Cleveland, Albany, N. Y. ; H. W. 

 Blanchard, Boston, Mass. : M. C. Burton, Charles- 

 ton, S. C. : W. A. Holt, Oconto, Wis. ; J. C. 

 Righter, Williamsport, Pa., and A. B. Hammond, 

 San Francisco, Cal. 



Railroad and Transportation Committee 



Emil Guenther, chairman. Philadelphia, Pa. ; 

 W. W. Dempsey, Johnstown, Pa. ; J. E. Stark, 

 Memphis, Tenn. ; F. K. Paxton, Bristol, Va.- 

 Tenn. ; Louis Wuichet, Chicago, III. ; W. J. 

 Oathout, Newark, N. J., and C. W. Brownson, 

 New Y'ork, N. Y. 



Committee on Coastwise Insurance 



Charles Hill, chairman. New York, N. Y. ; F. 

 S. Lafond. New York, N. Y. ; B. L. Tim, New 

 York, N. Y. ; J. L. Alcock, Baltimore, Md. ; 

 Harvey Granger, Savannah, Ga. ; Guy Buell, 

 Spring Hope, N. C, and J. H. Burton, New 

 York, N. Y. 



Committee on Lake Insurance 



M. E. Preisch, chairman, Buffalo, N. Y. : W. 



H. Prescott. Cleveland. Ohio ; E. B. Foss. Bay 



City, Mich. : Guy White. North Tonawanda, N. 



Y., and C. M. Smith, North Tonawanda, N. Y. 



Fire Insurance Committee 



G. H. Holt, chairman, Chicago, 111. ; R. H. 

 .Tenks, Cleveland, Ohio ; G. M. Stevens, Jr., New 

 York, N. Y'. ; W. P. Jackson. Salisbury, Md. ; 

 I!. G. Kay, Philadelphia, Pa. : G. B. Montgomery, 

 r.uffalo, N. Y,. and J. A. McKenney, North Tona- 

 wanda, N. Y. 



Audit and Finance Comsiittee 



Henry Cape, chairman. New York. N. Y. ; W. 

 A. Eaton. New Y'ork. N. Y'., and J. L. Christy, 

 Now York, N. Y'. 



Hardwood Inspection Committee 



E. V. Babcock. chairman, Pittsburg. Pa. : Hugh 

 McLean. Buffalo, N. Y. ; W. E. DeLaney, Cin- 

 cinnati, Ohio ; C. O. Shepherd, New York, N. Y. ; 

 Theodore Fathauer, Chicago. III. ; G. F. Craig, 

 Philadelphia, Pa., and R. P. Baer, Baltimore, 

 .Md. 



Trade Relations 



G. E. Smilh, chairman. New Y'ork. N. Y. ; 

 .\. C. Dutton. Springfield. Mass. ; F. E. Stone. 

 .\owark. N. J. : R. L. Palmer. Boston, Mass. ; 

 .\. J. Cadwallader, Philadelphia, Pa. ; M. M. 

 Wall, Buffalo. N. Y.. and H. C. Bemis, Pitts- 

 burg. Pa. 



Forestry Co.mmittee 



W. L. S.vkes, chairman, Keating Summit, Pa. ; 

 D. J. Turner. Toronto, Ont. ; C. F. Treadway. 

 New Haven. Conn. ; II. H. Day, Xupper Lake, 

 N. Y. ; F. F. Sayre, San Francisco, Cal. ; W. T. 

 Hart. New York, N. Y"., and R. G. Brownell. 

 Williamsport. Pa. 



Trade Ethics Committee 



B. B. Burns, chairman. Bristol. Tenn. ; F. B. 

 Robertson. Memphis, Tenn. : M. B. Nelson. Kan- 

 sas City, Mo. : G. B. Hedden. New York. N. Y. ; 

 W. D. Young, Bay City. Mich. ; F. S. Underbill, 

 I'hilaOilpliia, Pa., and IL H. Miller, Toronto, 

 Ont. 



