4 BULLETIN/ 718, U. S. DEPABTAIENT OF AGBICrLTUBE, 
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 svstem of cost keeping, the op- 
erator will, it is safe to say. 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 account at the same price they would have cost if or- 
dered from a storekeeper. The operator's own 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 pays 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 thev 
have made no money in the past, there is no possibility of making a 
better 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 ^vork 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 up in the mill yard or skidded up 
along the main road to keep the mill running during the season. 
The other and less desirable way is to take the entire crew into the 
timber and cut log- 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. Xo one set of men is 
