94 BULLETIN 440, U. S. DEPARTMENT OF AGRICULTURE. 



for State and private insurance are the same and are fixed in certain 

 amounts per each $100 paid out in wages. The schedule of rates 

 for State insurance in 1914 was as follows: 



Box manufacturers $2. 96 



Lath manufacturers 4. 81 



Lumber yards (commercial) 2. 40 



Lumber yards (at sawmills) 4. 81 



Planing and molding mills 3. 42 



Sawmills 4. 81 



Logging 4. 16 



Logging railroads (operation) 11. 20 



Logging railroads (maintenance and construction) 4. 16 



Clerical force 21 



The average rate varies in different operations on account of the 

 difference in the number of men employed in the various activities, 

 but for a normal lumbering operation in sugar and yello'w pine tim- 

 ber, sawmill included, it is about 4:^ per cent of the pay roll. Elimi- 

 nating labor hired on contract in the lumber yard, the normal wages 

 involved in the production of a thousand feet of lumber amount to 

 about $7. At a rate of 4^ per cent the cost for liability insurance 

 amounts to' 32 cents per 1,000. The State Compensation Insurance 

 Fund returned 15 per cent of the premiums to policy holders in 1914. 



SELLING. 



The cost of selling includes all direct costs of disposing of lumber 

 which have not been deducted from the net price of lumber f. o. b. 

 the mill. The cost of lumber selling agencies and commissions are 

 generally so deducted. However, most large firms have a salesman 

 who travels for the purpose of selling lumber. For the smaller 

 mills this selling may be done by some member of the office force 

 who devotes but part of his time to it. At large double-band mills 

 a sales manager is maintained the year round. 



OFFICE AND GENERAL EXPENSES- 



Office and general expenses include all clerical help, stationery, 

 upkeep of office buildings, dues, and any other miscellaneous expen- 

 ditures necessary in the conduct of the business. 



SUPERINTENDENCE. 



A lumber company with an annual output of, say, 36 million may 

 require a manager and an assistant manager. The manager is 

 usually an official of the company. The combined salaries and 

 expenses are approximately $12,000, but about 20 per cent of this 

 superintendence may be assumed as chargeable to box factories and 

 finishing plants. Thus, in such a case the cost of superintendence 

 is $9,600 per annum, or 27 cents per 1,000 feet. The cost of super- 

 intendence is in about the same ratio in the case of smaller operations. 



