302 INDEX 



ARTICLE PAGE 



Mixed stands, stumpage value for different species in 180 188 



Money, definition of 2 i 



fluctuating values of, as affecting rate of interest 46 27 



Monopoly, effect of, upon prices and values 7 4 



Moral risks, fire 207 212 



trespass 206 212 



National forest policy, in land classification 250 238 



forests, cost of replacement as basis of damages, on 137 126 



Natural resources, value of 9 5 



Nature of risks in forestry 198 208 



Non-agricultural soils, definition of 232 228 



Normal forest, cost of producing a 109 84 



definition of 109 84 



profit in forestry 107 82 



Operating costs, future, effect on stumpage values 190 201 



Opportunity, economic 27 16 



limitation of 50 29 



Outlay 6 3 



classification of, in accounts 21 13 



permanent, in forestry 93 71 



past, independence of capital value 68 44 



purpose of 20 1 1 



temporary, in forestry 94 71 



and income accounts 21 12 



account, general, in forestry 131 118 



relation in time between 23 14 



Overhead charges 25 16 



distribution of, in lumbering mixed stands 180 188 



Overturn methods of appraising profits in lumbering 177 181 



Overrun 179 187 



Ownership 7 3 



Paper pulp, use of wood for 189 200 



Parcels, cost accounts by, versus entire operation 181 193 



Partial loss, immature timber, damages 141 132 



Past outlay or cost, independence of capital value 68 44 



Penalty, taxes paid on cancellation of classification 166 164 



Pennsylvania, taxation of forests in 166 161 



Per cent, current annual forest 129 114 



economic, on forest investments 129 112 



of slope for agricultural soil 227 226 



values taken by taxation, Table II 158 149 



mean annual forest 129 114 



Period of installation 23 14 



Permanent improvements and equipment, investment in 97 73 



outlay in forestry 93 71 



