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- 
