treasurer, as necessary to equalize excesses or deficiencies 

 due to yield tax system and its dependence upon quantity 

 cut locally. If, due to insufficient development of lumber 

 industry, total yield tax fails to permit satisfactory equal- 

 ization between counties, state issues bonds to meet defi- 

 ciency, payable after increased cutting, stimulation of forest 

 preservation, etc., permit placing burden on chief benefici- 

 aries. 



6. Penalties for bad faith. 



The navy department has asked the forest service to investi- 

 gate uuijo, a Philippine wood, for possible use in decking boats 

 and ships. Longleaf pine, sugar maple, and beech are the do- 

 mestic woods most used for decks. 



The state university lands in Arizona are to be lumbered under 

 a co-operative agreement between the government and the state 

 land commission. Arizona is the first state in the Southwest and 

 one of few in the country to cut its timbered lands on forestry 

 principles. 



The annual meeting of the American Forestry Association will 

 be held in Washington on January 14. A president, twenty-one 

 vice presidents, a treasurer, an auditor and five directors are to 

 be elected and plans made for an active campaign for forest con- 

 servation during 1914. The association has 8,000 members. 



German pencil manufacturers are looking to California in- 

 cense cedar for pencil wood. The establishment of a pencil fac- 

 tory in California is not improbable. 



More than 120 million board feet of timber was given away 

 free by the government last year to settlers and miners living in 

 or near the national forests, 



The forest service maintains nine experiment stations for 

 studies in reforestation and similar subjects. 



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