4 BLTLLETIlSr 118, U. S. DEPARTMEN-T OF AGRICULTUEE. 



equipment, and the losses incidental to his business. Over against 

 this should appear the value of the lumber sold by grade and the 

 value of the yard stock by grade. Keeping a record of this kind is 

 something that the average mill man is thoroughly competent to do 

 himself, or he can get some member of his family to do it for him. A 

 salaried bookkeeper is neither necessary nor desirable ; he would cost 

 too much. Once started on a simple system of cost keeping, the op- 

 erator will, it is safe to saj, be so much interested in the knowledge 

 and insight which it gives him of his business that he will need no 

 urging to keep it up. 



While on the subject, it is pertinent to' remind operators that hay, 

 grain, vegetables, meat, etc., which are produced on their ranches 

 and consumed on their logging operations should be charged against 

 the sawmill acpount at the same price they would have cost if or- 

 dered from a storekeeper. The operator's OAvn time, as well as that of 

 his team while employed on the logging job, should also be charged to 

 operating expenses. Very few sawmill men do this, the general 

 idea seeming to be that if the business paj^s for the hired help and 

 merchandise actually purchased from the store it is doing all that can 

 be expected of it. Many operators seem to think that because they 

 have made na money in the past, there is no possibility of making a 

 bettor showing in the future. As long as operators have this feel- 

 ing, it is morally certain that their condition will remain unchanged. 

 Only when the men in the industry realize that they are engaged in 

 a pursuit which calls for the best that is in them, and that increasing 

 profits will reward their efforts, will the portable mill business take 

 and hold its proper place among the staple industries of the country. 



ORGANIZATION. 



There are two ways in which an operator can organize his logging 

 and milling work to obtain satisfactory results and at the same time 

 know approximately how much each operation costs. One way is to 

 keep the logging distinct from the milling, preferably carrying on 

 the former during fall or winter, provided snow is not too deep. By 

 this plan sufficient logs can be piled u]3 in the mill yard or skidded up 

 along the main road to keep the mill running during the season. 

 TL'e other and less desirable way is to take the entire crew into the 

 timber and cut logs ahead for the season's run, afterwards working 

 enough skidding and hauling teams to keep the mill supplied with 

 logs. 



The usual plan, however, is to log for a few days and mill for a 

 couple more. This plan is neither economical nor efficient, for mill 

 workers are very rarely good loggers and loggers are very rarely good 

 millmen. Moreover, the axes, saws, and logging equipment get mis- 

 laid or are thrown aside after a few days' use. No one set of men is 



I 



