30 BULLETIN 1494, U. S. DEPT. OF AGRICULTURE 
be somewhat less owing to openings and partially stocked areas in 
the natural stands. However, yields nearly comparable to those 
given in the table have been obtained on considerable areas on 
national forest cuttings where the logs have been actually scaled. 
For example, the entire drainage of Scott Creek on the Coeur d’Alene 
National Forest yielded practically 40,000 feet to the acre at the age 
of 100 years. An area of 150 a¢res in the Little North Fork of the 
Coeur d’Alene at 140 years cut 51,000 feet to the acre, with a stump- 
age return of $340 an acre. ‘his is representative of a considerable 
area in that vicinity. 
It is believed that on the general run of privately owned timber- 
lands in the white pine type yields amounting to three-quarters or 
more of those given for Site II in the yield table may be expected 
from the large areas of young growth which have followed forest 
fires or logging. 
The final money yield of existing young white pine stands when 
they reach maturity is a matter for speculation only. The present 
stumpage value of white pine as indicated by sales in the past few 
years ranges from $6 to $12 a thousand. Cedar poles over 30 feet 
long are worth 2 to 3 cents a linear foot. White fir, hemlock, larch, 
and Douglas fir vary much, according to locality, from no value up 
to $2 a thousand. A general upward trend of stumpage prices may 
reasonably be expected in the future. : 
COSTS OF GROWING TIMBER 
TAXES 
The present tax laws of Idaho and Montana are not adapted to 
the growing of timber crops. According to figures compiled in 
1923 for the Senate Committee on Reforestation by the Western 
Forestry and Conservation Association, cut-over lands in Idaho are 
more or less arbitrarily assessed at $1 to $5 an acre, and taxes range 
from 3 to 8 cents per acre. In Montana assessed values are $3 to $15, 
and taxes average 10 cents per acre. : 
The rate of taxation in Idaho on cut-over land would not be pro- 
hibitive to timber growing were there any assurance of a continuing 
rate. Under the present laws, however, as a young crop approached 
maturity it might be taxed each year at its full value, and the tax 
burden would become prohibitive. Hope rests in the general move- 
ment in the country for amendment of taxation methods to conform 
to the requirements of timber growing, and it seems a reasonable 
prediction that Idaho and Montana will fall in line with needed tax 
reform. 
FIRE PROTECTION 
The cost of fire protection was discussed in a previous section. 
For large forest tracts the annual cost of reasonably adequate pro- 
tection may be assumed to be about 10 cents per acre, of which up to 
one-fourth may be borne by the Federal Government under the 
Clarke-McNary law. The cost will vary considerably according to 
circumstances. On wood-lot areas where a rancher resident on the 
jane can give his tract incidental protection the cost may be very 
ittle. 
