INDEX 299 



ARTICLE PAGE 



Gauging of risks 199 209 



General outlay and income account in forestry 131 118 



price changes as affecting stumpage values 187 196 



property tax, the 164 144 



effect of, upon forest production 165 158 



on forest property 164 155 



Geometric series, formulae for '. 248 



formulae for, discussion of 80 57 



Grades of lumber, prices for, as basis of stumpage appraisals 172 171 



Grading logs 223 222 



Grass, inflammability 200 210 



Growing stock, even-aged, value of 119 98 



many-aged, value of 119 99 



Growth in volume of stand 183 195 



Gypsy moth 202 211 



Hardwood litter, inflammability 200 210 



Hazard, in risks, definition of 199 209 



Humus or duff, inflammability 200 210 



Hunter's formula for depreciation and interest 173 176 



Immature timber, partial loss, damages 141 132 



total loss, damages 142 133 



Improvement in quality of products 184 196 



Improvements, permanent investment in 96 73 



Income 26 16 



accounts, outlay and 21 12 



as the basis of value of forests Ill 85 



disposition of 30 17 



future, as a basis of value 61 38 



interest as 37 22 



or products tax 162 152 



potential 73 48 



secondary, from forests Ill 86 



tax, combined with capital tax 163 154 



law, federal, with relation to cost accounts by parcels 181 193 



on 16 HI 



timber lands 162 152 



value, capitalized, definition of 62 40 



definition of 62 40 



versus profits 42 24 



Increase in stumpage value, rate of 194 2 4 



Increased future prices not a basis of damages 139 130 



Increasing future values as basis of stumpage appraisals 195 206 



Independence of capital value and past outlay or cost 44 



Industries and markets, local, effect on stumpage appraisals 192 203 



Inflation of capital values 71 45 



Influence of personality on the rate of interest 44 26 



