STUMPAGE VALUES 179 



dependence of the operator. The overhead cable to supple- 

 ment the railroad may prove cheapest, as hi cypress swamps or 

 over broken gorges, while elsewhere, skidding by ground cables 

 or with animals is most efficient. 



In appraisals, average logging costs for the specific body of 

 timber, based on the methods accepted by experience in that 

 region as best and cheapest, will be the basis of costs. Excessive 

 costs due to deliberate use of methods shown to be antiquated 

 or expensive, when the operator is in position to use better 

 methods, or when others can be found who will do so, cannot 

 be permitted to influence or increase the factor of logging costs. 

 An additional cost is incurred in logging under forestry prin- 

 ciples ( 107 and 176). 



The profits in logging are less easily gauged than in milling. 

 The great variation in conditions, which makes each logging job 

 or "chance" a separate venture, prevents the standardization 

 of methods and increases the uncertainty of the total estimated 

 cost, and consequently of the risk of loss. Added to this is 

 the risk from natural agencies, as floods, fire, drought, lack of 

 cold weather, too much snow or any other variation from normal 

 which either directly damages the timber or the means of trans- 

 portation, or unduly increases the labor and cost of logging. 



Logging work is less closely supervised from the main office 

 than is milling. Hence woods bosses are more largely thrown 

 on their own resources. The main attributes of woods foremen 

 even now is brute force and practical experience. This type 

 of boss lacks ability to apply methods of scientific efficiency. 

 The average risk in logging is probably double that incurred 

 in manufacture. 



Depreciation as an item of expense in logging chiefly concerns 

 the means of transportation. The entire initial cost for tempo- 

 rary railroads, flumes or roads, which will be abandoned on com- 

 pletion of the operation, is depreciated or charged off as a cost 

 of logging. The costs for railroads, or roads which will after- 

 wards be used for permanent traffic, will be maintenance and 

 the difference in value of the road at the beginning and end 

 of the operation. A logging company which subsequently sells 



