FOREST MANAGEMENT—CONTINUED. 



FOREST MANAGEMENT—CONTINUED. 



Income Taxes 



2018. BRIGGS, C. W. New U. S. timber tax amend- 

 ments and their application (Section 117(k) Federal 

 Revenue Code). Brit. Columbia Lumberman 28(7):50, 92, 

 94-95. July 1944. 99.81 B77 



2019. FOREST INDUSTRIES COMMITTEE ON TIM- 

 BER VALUATION AND TAXATION. A more equitable 

 Federal taxation of forest income, n. p., 1943. 7 p. 

 99.72 F762 



Also discussed, under title Forest Industries Bring 

 Case before Ways and Means Committee, in South. Lum- 

 ber J. 47(11):20-21. Nov. 1943. 99.81 So8; and by C. W. 

 Briggs, A Timber Tax Reform Program, in South. Lum- 

 berman 166(2092):32. June 1, 1943. 99.81 So82 



2020. ISAAC, G. J., and MALONE, P. E. Tax treat- 

 ment of income from farm woodland under the Revenue 

 Act of 1943. Washington, U. S. Bur. Agr. Econ., 1944. 

 9 p. 1.941 F5T192 



U. S. Forest Service cooperating. 

 Similar title by P. E. Malone in Ark. Tree Farmer 

 1(7):3. July 1944. 99.8 Ar4 



2021. LEE, F. E. Revenue Act of 1942 gives relief. 

 Timberman 44(4): 56, 58. Feb. 1943. 99.81 T484 



2022. LEE, N. F. Effects of Dominion taxation on the 

 forest industries. Brit. Columbia Lumberman 29(3): 

 33-34. Mar. 1945. 99.81 B77 



Advocates depletion allowances. 



2023. LEE, N. F. Special tax allowance on sawlogs 

 designed to stimulate production. Brit. Columbia Lum- 

 berman 27(1):15, 19. Jan. 1943. 99.81 B77 



Income tax deduction. 



2024. MCCLELLAN, J. C. The capital gains tax and 

 its application to forest practices. Forest Farmer 6(4): 

 4-5. Jan. 1947. 99.8 F7692 



Also in Conn. Woodlands 11:44-47. Oct. 1946. 

 99.8 C76; Forest Leaves 36(3):3, 10-12. July/Oct. 1946. 

 99.8 F763 



2025. PARKER, L. H. Timber taxation. South. 

 Lumberman 167(2105):264, 267-268, 270. Dec. 15, 1943. 

 99.81 So82 



2026. SHEPARD, H. B. Capital gains treatment of 

 forest income begins with fiscal year 1943. J. Forestry 

 42:834-835. Nov. 1944. 99.8 F768 



2027. SHEPARD, H. B. Internal Revenue Code amend- 

 ed to permit capital gains treatment of income from 

 forest properties. J. Forestry 42:375-376. May 1944. 

 99.8 F768 



2028. WOHLENBERG, E. T. F. Effect of tax laws on 

 sustained yield forestry in the United States. [Sum.] 

 Brit. Columbia Lumberman 30(3):47-48. Mar. 1946. 

 99.81 B77 



Address before Canadian Society of Forest Engineers. 



2029. WOHLENBERG, E. T. F. Forest depletion: 

 Federal tax allowance for selective logging. J. Forestry 

 38:113-118. Feb. 1940. 99.8 F768 



Discussion, p. 116-118. 



INSURANCE 



2030. COWLES, F. H. Dangers in forest fire insur- 

 ance. J. Forestry 42:212-213. Mar. 1944. 99.8 F768 



2031. JOHNSON, C. A. Forest insurance. J. Forestry 

 40:149-154. Feb. 1942. 99.8 F768 



Discussion, p. 151-154. 



2032. MASON, E. G. Felled timber insurance. Yale 

 Forest School News 35:49. July 1947. 99.8 Yl 



2033. PINGREE, A. V. Forest fire insurance in New 

 England. New Haven, Conn., 1947. 200 p., illus. Ref . 



Thesis (M.F.) - Yale University. 



2034. SHEPARD, H. B. Forest fire insurance— pro- 

 tection's ally. J. Forestry 39:768-770. Sept. 1941. 

 99.8 F768 



2035. SHEPARD, H. B. Forest insurance and im- 

 proved forest practices. Idaho Forester 22:9, 71-72. 

 1940. 99.9 Idl 



2036. SHEPARD, H. B. Is forest fire insurance dan- 

 gerous or beneficial? J. Forestry 42:445-446. June 

 1944. 99.8 F768 



CREDIT 



2037. *BECK, C. W. Forestry credit: a study of 

 existing conditions and needs, with special reference to 

 the Piedmont Region of North Carolina. Durham, N. C, 

 1940. 



Thesis (M.F.) - Duke University. 



2038. BLACK, J. D. Agricultural credit policy in the 

 United States, 1945. J. Farm Econ. 27:591-614. Aug. 

 1945. 280.8 J822 



Includes farm woodlands. 



2039. BOTTS, R. R. Summary of experience with 

 small turpentine loans in 1942. Washington, U. S. Bur. 

 Agr. Econ., 1943. 77 p. 1.941 F4Su6 



2040. GAINES, E. M. The forest credit program in 

 the South. J. Forestry 43:580-584. Aug. 1945 



99.8 F768 



Forest loan program of the Federal Land Banks of 

 Columbia, S. C, and New Orleans, La. The banks operate 

 under the supervision of the U. S. Farm Credit Admini - 

 stration but are financed through private capital. 



2041. HAMMAR, C. H., and MUSSMAN, A. H. Interest 

 and credit costs in forest restoration. J. Forestry 38: 

 37-43. Jan. 1940. 99.8 F768 



Propose establishment of independent Government 

 agency to provide loans to forest owners. 



2042. KISSIN, I. Forestry credit. Imp. Forestry Bur. 

 Tech. Commun. 3, 27 p. Ref. 1944. 99.9 Im7 



Forestry Credit in the U. S. A., p. 16-19. 



2043. PELLICER, X. L. A banker looks at forestry. 

 Amer. Forests 53:344-346, 377-378, illus, Aug. 1947. 

 99.8 F762 



Similar information in Amer. Forest Cong. Proc. 

 (1946)3:257-258. 1947. 99.9 Am3 



2044. POWERS, A. L. Comments on sustained yield 

 management. West. Forestry & Conserv. Assoc. Proc. 

 1943:12. 99.9 W522 



Banker's viewpoint. 



2045. SCARBOROUGH, J. H. Forest and farm wood- 

 lands eligible as Federal loan security. South. Lumber 

 J. 48(8):40. Aug. 1944. 99.81 S08 



Federal Land Bank of Columbia, S. C. 



2046. SCHOEN, P. W. [Credit for reforestation]. 

 Amer. Forest Cong. Proc. (1946)3:252. 1947. 99.9 Am3 



2047. SMITH, W. A., and BROWN, H. L. Financing 

 the forest property. Forest Farmer 6(11):3, 6. Aug. 

 1947. 99.8 F7692 



2048. SMITH, W. A. Loans on tree farms. Forest 

 Farmer 6(12): 1-2. Sept. 1947. 99.8 F7692 



Presents conditions under which Federal Land Bank of 

 Columbia, S. C, will grant loans. 



2049. U. S. CONGRESS. SENATE. A bill to provide 

 for a Forest Credit Commissioner and for a Forest 

 Credit Bank within the Farm Credit Administration. 

 77th Cong. 1st sess., S. 1136, 28 p. Mar. 17, 1941. 

 Leg. Rpts. Div. 



Also includes credit to forest cooperatives. 



2050. U. S. DEPT. OF AGRICULTURE. INTERBUR. 

 COORDINATING COMMITTEE ON FOREST CREDIT. 

 Forest credit to facilitate sustained-yield management 

 of privately owned forests. Washington, 1940. 33 p. 

 1.90 C2In8Fo 



Summarized in U. S. Bur. Agr. Econ. Rpt. 1940:88-90. 

 1 Ec7A 



MANAGEMENT OF FOREST-PRODUCT HARVESTING 

 AND PROCESSING 



2051. MATTHEWS, D. M. Principles of forest indus- 

 try economy. Ann Arbor? U. Mich., 1940? 146 p. 

 99.76 M43Pf 



REGIONAL CONDITIONS 



United States 



2052. ARIES, R. S. Wood products— a key to the 

 future. Vt. Wood Prod. Conf. Rpt. 4:71-85. 1-944. 

 99.9 V594 



Also in Natl. Farm Chemurg. Council Chemurg. Papers 

 421, 13 p. 1946. 381 N213P 



K Not examined. 



