336 JOURNAL OF FORESTRY 



conference with the Bureau officials. During the conference the pro- 

 posed questionnaire was studied thoroughly and discussed in all its 

 phases. Many suggestions of a constructive nature were made and 

 many were adopted by the Timber Section. A choice was made in 

 selecting questions for inclusion and the use of the material weighed 

 against the effort which it would take to get it. The result it is felt 

 because of this advice and help is in particularly good form to serve 

 the end for which it is intended. 



This spirit of co-operation has been retained throughout the entire 

 program of work so far. Representatives of the Bureau met the in- 

 dustry in an itinerary of eighteen formal meetings scattered over the 

 entire country. The purpose of these meetings was an explanation of 

 the questionnaire. The Bureau representatives were present at these 

 meetings at the invitation of the forest industries taxpayers of the 

 various regions. 



These more or less formal meetings were supplemented by the issu- 

 ance of a schedule which established conference stations over the coun- 

 try for the various regional valuation engineers. The engineers were 

 stationed for various stated periods in offices to be available for consul- 

 tation by the taxpayers on their particular problems. These regional 

 men have also attended various smaller informal meetings of the in- 

 dustry where any and all questions are freely discussed. Any attempt 

 at a description of the questionnaire itself would be a long and entirely 

 dififerent story. Briefly, it provides the data necessary for a substanti- 

 ation of the depletion claimed on account of timber removal. Depletion 

 is claimed on the basis of the value of timber as of March 1, 1913, if 

 owned on that date, or cost if acquired subsequently. Next, it is aimed 

 at a substantiation of the depreciation claimed on manufacturing plants 

 and other equipment. There are some other minor items which tem- 

 pered the questionnaire to some extent, for it is to be used not only for 

 value determination, but in connection with the audit of income tax 

 returns. 



A period of approximately three months was given each taxpayer 

 for a completion of his questionnaire. During practically this entire 

 time the whole personnel of the Timber Section has been available to 

 the taxpayers of the industry to assist them in its preparation. The 

 Bureau employees at the same time are materially benefited by this 

 intimate discussion of each taxpayer's circumstances. 



