LOGGING IN THE DOUGLAS FIR REGION. 251 



rapher, with possibly an office boy, should be ample help of this 

 character for the largest independent logging operations. 



Taxes on standing timber are frequently considered as an operat- 

 ing cost. Many operators, however, consider the tax on their timber 

 as one of the costs of carrying stumpage. In connection with national 

 forest timber appraisals this factor does not enter. Equipment and 

 improvements are subject to taxation, regardless of where they are 

 used or made, and so appraisals should always provide for taxes of 

 this character. The system of taxation, also the rates, are discussed 

 briefly in the section headed " Logging in General." 



MISCELLANEOUS COSTS. 



There are certain costs which may be grouped with or apart from 

 general expenses; others should properly be so classed. The cost of 

 workmen's compensation acts falls into the former class; the cost 

 of fire protection, into the latter. Except as fire protection is main- 

 tained to protect woods equipment and improvements, it seems to be 

 a charge for carrying stumpage rather than a logging cost. A con- 

 siderable proportion of the fire fighting done by operators is, how- 

 ever, for the purpose of protecting equipment, improvements, and the 

 like. Forest service timber sale contracts require each purchaser to 

 use his employees in fighting fires on certain defined areas. The cost 

 of this work may be properly included in the appraisal as a logging 

 cost. 



EXTRA COST OF LOGGING UNDER FOREST SERVICE REGULATIONS. 



The preceding discussion of logging methods and costs, unless 

 otherwise noted, is based on what is happening on private timbered 

 areas. However, since the utilization of Douglas-fir stands within 

 the National Forests is practically the same as that of similar stands 

 on private lands, it applies for the most part to operations upon 

 National Forests. There is this difference: Logging upon the Na- 

 tional Forests is conducted under contracts with the Government, 

 which provide certain regulations relative to cutting, utilization, 

 logging, and fire protection. Compliance with these contracts 

 ordinarily involves a little extra labor and thus adds to the cost 

 of logging. For example. Forest Service timber-sale contracts deal- 

 ing with Douglas- fir stands provide for the leaving of seed trees, 

 from the base of which brush and other inflammable material is re- 

 moved ; the building of fire lines around certain areas, the felling of 

 snags, the burning of slashings, the cutting of lower stumps, the 

 utilization of more of the tops of the trees, and the logging of a 

 higher percentage of the defective material than is ordinarily prac- 



