300 INDEX 



ARTICLE PAGE 



Influences determining the rate of interest 43 26 



Injurious fumes, as a physical risk 205 212 



Insects, as a physical risk 202 211 



Installation, period of, in business 23 14 



Insurance on timber 209 213 



Intention to grow timber, influence in appraising damages to young 



timber 138 129 



Interest 14 7 



as a cost 36 20 



as distinguishing income from enterprisers' profits 42 25 



as income 37 22 



cannot be deducted from income; federal income tax 162 153 



charges, as an expense 103 76 



compound 16 8 



definition of 14 8 



earned, formulae for 246 



not a cost in determining legitimate profit in lumbering 178 185 



on bonds, as a carrying charge 181 192 



problem of, the 36 20 



in forest taxation 157 146 



rate of, the 38 22 



rate of, for business investments 47 28 



rates in forestry, comparison with other investments 53 33 



rates paid by savings banks 53 33 



simple 16 9 



versus dividends 32 18 



versus value 57 35 



Inventory, definition of 55 35 



Investments, business, rate of interest in 47 28 



forest, rate of interest in 52 32 



in lumbering, status of, resembling forest production 120 103 



or permanent outlay in forestry 93 71 



other than forestry, comparison of interest rates with forestry 53 33 



versus expenses 22 13 



Investment basis for profits in lumbering 178 184 



in standing timber, total cost of ' 106 79 



seed trees. 107 82 



total 24 14 



Irregular income, value of many-aged forests producing 118 97 



Labor, cost of, in lumbering 190 201 



Land, agricultural versus forest values of 236 229 



classification 236 229 



national forest policy in 260 238 



investment in 95 71 



prices for 9 5 



purchasers, exploitation of 234 229 



tax, forest 160 150 



