2Q2 INDEX 



ARTICLE PAGE 



Appraisals, field 213 216 



of stumpage, price basis in 172 170 



value 171 169 



stumpage, reports 224 222 



stumpage, increasing future values as basis of 195 206 



principle underlying 18 10 



Appraised value 17 10 



effect of capital value upon 70 45 



Assets, appreciation of 73 50 



in balance sheet 73 46 



re- valuation of 73 48 



valuation accounts for 19 n 



Average logging costs, the basis of stumpage appraisals 175 179 



Balance sheet 73 48 



economic, in forestry 132 119 



in forestry 131 117 



problem of the 73 46 



specific, in forestry 120 100 



Bark -boring beetles 202 211 



Basis for profits in lumbering, investment 178 184 



of comparison of agricultural with forest values of land 236 2 29 



damages, expectation or capital value 139 1 29 



sale value 138* 128 



stumpage appraisals, increasing future values as 195 206 



value of forests, income as Ill 85 



Bonds, timber, interest on, as a carrying charge 181 192 



on standing timber 96 72 



Boxes and crates, use of wood for 189 199 



Brown-tail moth 202 211 



Brush burning, cost of 100 74 



Building, use of wood for 189 199 



Business investments, rate of interest for 47 28 



of forest production, the 90 68 



venture 28 17 



Cancellation of classification of lands for forest taxation 166 164 



of cost of land from sale of timber 107 83 



Capital 12 6 



additions to 73 49 



deductions from 73 49 



definition of 12 7 



working 24 15 



account, nature of 20 12 



accounts 20 n 



in forestry 131 1 18 



and income, distinction in timber property. . . . : 156 145 



expenditures, in forestry 93 71 



