306 INDEX 



ARTICLE PAGE 



Risks, public measures for control of 210 213 



versus rate of interest in forestry 197 208 



Roads and transportation systems, investment in 98 73 



Salaries versus profits 34 19 



Sale value 17 9 



as a basis of damages 138 128 



value 69 37 



effect of capital value upon 69 44 



of agricultural land 238 230 



forest property 245 235 



forests Ill 86 



stump lands 242 232 



stumpage 167 166 



Sales, forced 17 10 



Savings banks, interest rates paid by 53 33 



Scenery, value of 147 139 



Scientific taxation, combined capital tax and income tax 154 163 



forest land tax 160 150 



property tax 159 149 



income or products tax 162 152 



Scope of field appraisals of timber stumpage 213 216 



Sedgwick on damages 133 121 



Sentimental value in damages 133 121 



Separation of timber from soil, physical 135 122 



value of timber from value of soil 136 123 



Services or labor versus investments 22 13 



Shingles, use of 189 199 



Silvicultural operations, cost qf 99 74 



Simple interest 16 9 



comparison of results with compound interest 49 28 



Single trees, damage to 144 136 



Slash disposal, cost of 100 74 



Slope, per cent, for agricultural soil 227 226 



Soils, agricultural, definition of 225 226 



Soil, damage to 143 135 



expectation value of 116 92 



quality of 226 226 



rent 116 95 



as a cost of growing timber 136 124 



deduction from damages 136 125 



theory of 156 145 



versus forest rent, comparison of taxes on 161 151 



values, profits expressed in 127 108 



Sources of revenue from which to meet taxes 149 141 



Specific accounts 19 n 



in forestry, forms for 131 117 



balance sheet in forestry 120 100 



