94 BULLETIN 440, TJ. 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 yellow pine tim- 
ber, sawmill included, it is about 4J 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. 
