The New York Forest Owner - Volume 20 Number 4

2 New York Forest Owner

Vol. 20, No.4

THENEW YORK FOREST OWNERS

ASSOCIATIONEditor

Evelyn Stock5756 Ike Dixon Rd.Camillus, NY 13031

In This Issue

P. 2 New members

P. 3 Loggers Win Recognition

P.4 In Memoriam; Spring Meeting;Awards; On the Calendar

P. 5 Woodsmen's Field Days; Amaz-ing Forest Management Game

P. 6-7 Stumpage Prices

P. 8 Incentives for New York's ForestResources Industry; Urban For-estry; Chestnut Tree Cloned

P.9 Incentives, Cont'd.

P. 10 A Hillside Farm; Murphy's Law

P. 11 Forest Bookshelf

P. 12 Will the Real Stumpage PricePlease Stand Up; Chain SawSafety

Front CoverThis managed forest is located in the

community of Verrieres in the Cantonof Neuchatel, Switzerland. We visitedhere while on the SAF tour in 1975.

Editor

WelcomeOur New Members

Harry W. BurryRD # 2Tully, NY 13159

Herbert BreghtBox # 129Dryden, NY 13053

James N. MartinGoesfeldweg 204400 MuensterWest Germany

Dale Quinn & Linda KarpovzesRD # 1, Murphy Rd.Corning, NY 14830

John G. Saeva65 Wildflower Dr.Rochester, NY 14623

Glenn L. Banfield416 Shelbourne St.Horseheads, NY 14845

David M. Dillon24 Willows Dr.Painted Post, NY 14870

Richard G. DowningRD #2, Pompey Hollow Rd.Cazenovia, NY 13035

Nelson R. Mikolin558 Roycroft Blvd.Cheektowaga, NY 14225

Helen FarrP.O. Box 245Wellsburg, NY 14894

Nancy Ferns Finezaki7538 Camic Rd.Central Square, NY 13036

Richard Garrett1261 Apulia Rd.Lafayette, NY 13084

A.R. Garza-Vale, M.D.920 Deerfield Rd.Elmira, NY 14905

C. GearwarAmerican Forest Prod. Corp.Box 30Riparius, NY 12862

Ms. Velma Green514 Quaker si., Box HWest Oneonta, NY 13861

Clifford D. KaplanoffRD #2Williamstown, NY 13493

Walter J. KaulfussRD #1, Box 459Gloversville, NY 12078

Arthur C. Kibbe20 Jamestown St.Sinclairville, NY 14782

Roger S. KirbyBurkhart Rd.RD #1, Box 113ACanajoharie, NY 13317

Continued on Page 3

July-August 1982 3

Jacob LappCassadaga Rd.Cassadaga, NY 14718

New Members, Continued

George W. LaubP.O. Box 6, Niagara Sq.Buffalo, NY 14201

Karl Lenberg-Holm811 W. 8th St.Wilmington, DE 19801

Mark A. PawlewiczStar Route 2, Box 66Owego, NY 13827

Richard E. Rasmussen4876 Onondaga Rd.Syracuse, NY 13215 NEW YORK LOGGING BUSINESS FAMILIES RECOGNIZED - Displaying award for outstand-

ing logging operator received during 28th Northeastern Loggers' Congress at Mount Snow, Ver-mont on May 14,1982 are Inlet, New York residents (in Hamilton County) Sidney Payne (2ndfromleft) and his wife, Dolores (left); and John S. Levi (second from right) and his wife, Lynda (right).

E.E. RyanRD #2Andover, NY 14806

NEW YORK LOGGERS WIN RECOGNITIONPhilip T. SiarkowskiBox 181Crown Point, NY 12928

Inlet Loggers Lauded at Mount Snow, Vermont - The Payne and LeviLumber Company of Inlet was selected as the winner of a Northeastern UnitedStates and Lakes States area competition sponsored by the Northeastern Loggers'Association of Old Forge, N.Y.

Along with a nicely inscribed wooden plaque, a citation which read as followswas presented to Sidney Payne and John Levi in front of some 300 persons attend-ing the Awards Banquet on May 14 at Mount Snow, Vermont.

"Sidney Payne and John Levi have been designated the outstanding loggingoperators. They have demonstrated excellent forest practices on the extensiveAdirondack land holdings of two very large companies. This same expertise isshown on small private holdings and these small landowners recommend Payne andLevi to others. Their sense of fair play and their reputation for care for the woods is acredit to the craft. Sid and John have been very innovative in the use of mechanizedoperations. They are among the few loggers who have feller bunchers, grapple skid-ders, harvesters and chippers operating simultaneously."

The Northeastern Loggers' Association is active throughout the Northeast andLake States in improving forest management, logging, and sawmilling. Included inits activities are Workers' Compensation Insurance premium reduction, increasedaccident prevention, an annual forest industry equipment exposition, and thepublishing of a monthly magazine, "The Northern Logger and Timber Processor"which is dedicated to providing information about today's forest industry in theNortheast and Lake States. In addition, the non-profit organization operates the"Forest Industry Exhibit Hall" in Old Forge, N. Y. which is open to the public free ofcharge from Memorial Day through Labor Day except on Tuesdays.

Additional information about membership in the Northeastern Loggers'Association, its activities, and subscriptions to 'The Northern Logger and TimberProcessor" magazine can be obtained by contacting George F. Mitchell, ExecutiveSecretary, Northeastern Loggers' Association, P.O. Box 69, Old Forge, New York13420 (Telephone 315/369-3078).

Wes & Carol SuhrRanger SchoolWanakena, NY 13695

Mr. & Mrs. Martin J. Vaccaro310 Allen Ave.Allenhurst, NJ 07711

Mitchell R. WilliamsBox 249Remsen, NY 13438

David W. TaberExtension SpecialistWood Utilization

4 New York Forest Owner

For his many services in the interestof forest land owners, the New YorkForest Owners Association is hon-ored to present its 1982 HeibergMemorial Award to Neil B. Gutchess.

IN MEMORIAMSenior Forester Henry E. Brodnicki

passed away October 23. 1981 whileworking for the Department of Environ-mental Conservation in Cayuga Coun-ty.

Henry was born November 23, 1923in Romulus, New York. He was aveteran of World War II. serving in Italyand Germany in the infantry with theThird Armored Division. Upon comple-tion of his military service, he enteredthe College of Forestry in Syracuse andgraduated in 1949. His career includedboth public and private forestry. Heworked for the Department of Environ-mental Conservation for fifteen years.He started in the Bath office and spentthe last thirteen years working in theCortland office.

A scholarship fund has been startedin the Weedsport School District whereHenry was a long-time resident. Theannual award from this fund will begiven to a deserving student in the fieldof natural resources to include agricul-ture. This fund will be administered bythe Weedsport School District who haveconsiderable experience in such mat-ters.

Any contribution that you may givewill be greatly appreciated. Your gift willbe kept confidential and the totalamount turned over to the WeedsportSchool at an appropriate time. Pleasesend your gift to Robert L. Demeree,Assistant Regional Forester, NYS DEC,Box 1169. Cortland, New York 13045.Make checks payable to "Henry Brod-nicki Memorial Scholarship Award."

Spring Meeting of the New YorkForest Owners Association in Albany.

April 17

NYFOA Director's MeetingDirectors Present:

Morrow. Stock. M. McCarty, S. Mc-Carty, Eberly, Sand. Ward, Roberts,Palmer, Lea, Hanaburgh, Strombeck,Demeree, Edmonds, Mitchell, SteinfeldNominating Committee:

It was suggested that a nominatingcommittee be formed with members ona four year rotation. The following wereelected to serve on that committee:Edmonds -

1 year term - expires 1983Palmer -

2 year term - expires 1984Hanaburgh -

3 year term - expires 1985Strombeck -

4 year term - expires 1986Report of theNominating Committee:

The following members of the Boardwere nominated to serve in the in-dicated offices:Paul Steinfeld PresidentMary McCarty First Vice PresidentAl Roberts Second Vice PresidentPeter Levatich Third Vice PresidentPresidential Appointments:

President Steinfeld reappointed J.Lewis DuMond as recording secretary;Stuart McCarty as Treasurer and EvelynStock as Editor, NY Forest Owner.Appreciation:

The Board passed a resolution of ap-preciation thanking the people whohave just completed a period of serviceto the association as directors (Morrow,Farnsworth, Shirley, Conklin andUmholtz).Printer Suit:

Attorney Kevin McCormick is hand-ling the NYFOA action against theprinter who promised but did notdeliver. The Board instructed him tosettle for at least $500.00 or higheramount if it is feasible in his judgement.

The Board also approved to pay anyexpenses connected with this legal ac-tion (filing fees, etc.) The organizationowes special thanks to Mr. McCormicksince he is handling this matter withoutfee.

The New York Forest Owners Asso-ciation is proud to present its 1982Outstanding Service Award to LloydG. Strombeck.

Because of Reaching HighBecause of reaching high -

Too high for man -He missed the close abundance

of the world;The full moon, round and blinding;fern tips curled

With April pregnancy; the caravanOf seasons, moving like a motley clanAcross the earth. He grasped for stars

and hurledHis wishing into space until it twirledAway and faded like a dreamer's plan.

The price for loving anythingtoo much -

Even truth itself - is measuredby a grief

Whose quantum will besiege the mindand clutch

At laughter like the north wind at a leaf.He lives in darkness, skeptical of day,Who asks for more than evengods convey.

-Author unknown

ON THE CALENDARJuly 6-8

Forestry Congress; in Syracuse. Thepurpose is to provide a forum fororganizations interested in forest landmanagement to jointly discuss priorityissues

September 17-18Fall Meeting at the Pack Forest at

Warrensbwrg

September 16-17-18Live Forestry Equipment Exhibition

and Demonstration at South Glens Falls

July-August 1982

WOODSMEN'S FIELD DAYSAugust 20, 21 & 22, 1982

Boonville, New York

N.Y.S. Loading & Skidding ChampionshipsN.Y.S. Open Championship Woodsmen's

Contests • Forest Industry ExhibitsWood Craft Demonstrations

Promote N.Y.S. Forest Industry

For Information Write:

Woodsmen's CorporationP.O. Box 123

Boonville, N.Y. 13309(315) 942-4593

Sponsored by:N.Y.S. Woodsmen's Field Days Corp. andN.Y.S. Timber Producers Association

Friday, August 20, 1982 at theAdirondack Central High School inBoonville will be a special seminar forloggers, woodland owners, and forest-ers.

The program will cover MarketingFirewood in New York City and LongIsland by Fred Dearstyne, UtilizationForester with the New York StateDepartment of Environmental Conser-vation in Stonybrook; Using a HomeComputer to Save Time and Moneyby Assisting in Logging and Wood-land Management by Donald F. Kotenand Lee P. Herrington of Forestry Soft-ware Associates in Syracuse, N. Y.; andSaving Tax Dollars by Curtis H.Bauer, President of Forecon, Inc.,Jamestown, N. Y.

..,

5

Sponsored by Cooperative Extensionand the Wood Utilization Service at theSUNY College of Environmental Sci-ence and Forestry in conjunction withthe New York State Woodsmen's FieldDays in Boonville, N.Y. on August 21and 22, 1982, David W. Taber, Coop-erative Extension Specialist says that theseminar is scheduled from 7:45 p.m.sharp to 10:00 p.m. with refreshmentsat the conclusion.

Parade -Noon, August 21, 1982

Log loading and Skidding Contests -Afternoon, August 21, 1982

N.Y.S. Open ChampionshipWoodsmen's Contests -

Afternoon, August 22, 1982

1982 N.Y.S. Woodsmen'sField Days Theme:

Wise Planning and Wise Use ofForests Provide Forever

"The Amazing ForestManagement Game"

The State University of New YorkCollege of Environmental Science andForestry has developed "The AmazingForest Management Game" as an edu-cational tool for owners of small wood-lots. The game was developed in an at-tempt to reach woodlot owners whomight not be responsive to traditionaleducation methods.

The game objectives are two-fold: tointroduce landowners to basic facts andprinciples of forest management as wellas to show them the benefits, such aswood, wildlife, and recreation, that canbe realized from a program of forestmanagement. It is also intended for useby others who are interested in forestry.Playing the game is a fun way to testyour knowledge of forestry and practiceyour skills as a forest manager. Thegame is designed to take about one toone and one half hours to play, and canbe used by groups of about three totwenty-four people. It can be used byhigh school and older aged groups. Thegame will be available for loan and pur-chase.

For more information, contact JoyceCasey Ulbrich, 214 Thurber Street,Apt. 6, Syracuse, N.Y. 13210, (315)428-1375.

6 New York Forest Owner

0.... C)o.20 Squares to~c Inch ~

~ 0-- -.~

~- y e ~ Y'S

Roundwood Stumpage Prices-Sawlogs ~~~;:9~u~;i~~cReap~g:sa~~t~~ostCommon Price)/MBF:.-------------y--------------------------------- -------- ----~~---- ------~--

PRICE REPORTING AREASSpecies A 1 B" I c 1 0 I E" l F'" I G l H I I'" j J'" 1 K'" I l'" 1 M '" I N •• ,

Ash, White '90·100 (100) 70·125(85) 50·200(130) 80·150(120) 50·90(75) 60·180(120) 140·230(180) I 65·300(120) 90·150(120) 100·200(125) 35·150(90) 20·180(115) 70·105(90) 80·160(110)

Aspen 25·30(25) 20·30(25) 20·30(25) 25·30(25) 20·30(25) 20·30(25) 15·30(25) 15·60(40) 15·30(20) 10·20(15) 10·35(25) 10·40(25) 20·40(30) ....

Basswood 50·60(60) 45·60(50) 40·100(65) 40·60(50) 30·80(65) 25·90(55) 70·120(86) 60·275(100) 70·150(100) 60·90(70) 20·65(45) 10·100(40) .... 40·80(70)

Beech 25·30(30) 20·40(30) 25·50(30) 20·45(25) 25·50(35) 20·50(30) I 25·50(36) 20·70(50) 15·40(25) 20·50(25) 10·30(20) 10·100(35) 40·60(50) 20·40(30)

Birch, White .... 40·75(50) .... .... 30·70(50) 20·100(65) .... .... .... 15·40(25) 10·85(30) .... ....

Birch, Yellow 90·120(100) 60·120(85) 60·100(75) 60·120(80) 50·125(80) 50·180(100) 25·65(48) 50·100(75) 40·80(50) 25·70(50) 20·175(85) 45·65(56) 60·100(70)

Butternut .... .... 40·60(50) 40·50(50) 30·60(40) 40·40(40) 40·85(65) 80·150(100) 40·100(70) .... 25·50(40) 20·100(50) .... . .

Cherry, Black 150·220(150) 60·130(95) 80·225(160) 100·200(130) 60·140(90) 60·260(130) 215·370(295) 80·300(175) 00·225(150) 125·250(150) 45·165(95) 25·180(130) 110·175(147) .

Elm, American .... 30·60(40) 25·60(35) 20·60(45) 25·50(35) 20·80(40) 30·65(47) 100·150(100) 30·75(50) .... 20·50(30) 20·100(35) .... . .

Hemlock '25·35 (30) 30·55(45) 25·60(35) 25·45(30) 25·45(30) 20·50(30) 40·75(55) 40·100(80) 30·60(40) 30·50(40) 10·35(25) 10·50(33) 26·40(32) 25·40(30)

Hickory .... .... 25·45(30) 25·45(30) 30·50(35) 20·85(40) 35·60(48) 40·120(50) 30·70(45) 30·70(40) 15·40(25) 20·65(40) 40·60(50) 40·60(40)r-------~---------r--------------.--~-_+--------~--------+_-------Maple, Hard 90·120(120) 65·100(80) 75·125(90) 50·120(90) 50·115(80) 40·175(100) 90·150(117) 80·240(150) 85·165(125) 70·125(90) 30·90(60) 20·120(100) 45·80(65) 60·120(100)

Maple, Soft 50·60(60) 45·75(60) 30·90(65) 30·80(60) 30·80(55) 30·80(55) 65·110(88) 20·100(60) 55·125(70) 50·90(60) 20·55(45) 20·80(45) 45·70(60) 50·80(60)

Oak, Chestnut .... .... .... .... .... 20·200(70) 80·100(90) 60·100(60) 30·125(80) 20·50(30) 20·75(65) 20·150(60) 60·110(85) 70·145(110)

Oak, Red 90·100(100) 40·125(100) 100·160(130) 60·175(135) 60·135(80) 80·240(175) 160·255(207) 50·270(125) 00·200(150) 100·200(125) 40·135(90) 40·250(170) 70·145(100) 75·200(135)

Oak, White 90·110(110) .... 100·125(110) 60·100(80) 50·100(70) 45·210(110) 100·175(146) 50·270(150) 70·175(125) 30·100(60) 30·125(75) 35·250(90) 55·125(85) 75·155(120)

Pine, Red '25·40 (40) 40·80(60) 20·30(25) 20·35(35) 30·50(40) 20·50(30) 25·50(38) 50·100(60) 25·40(30) 20·40(30) 10·35(25) 15·40(30) .... ....

Pine, White '45·50 (50) 40·80(60) 25·60(40) 25·50(35) 30·60(45) 30·100(50) 40·85(58) 40·100(70) 25·65(40) 30·50(40) 10·40(30) 20·70(40) 30,,45·35 25·40(30)

Poplar, Yellow .... .... .... 40·70(60)) .... .... 60·115(93) 60·120(100) 50·90(65) 10·25(20) 20·100(50) 30060.40 55·110(90)

Spruce, Red '30·40 (40) 40·90(65) 30·40(35) 20·45(35) 20·45(30) 20·50(30) .... .... .... 10·35(20) 20·50(25) ....

'Thousand Board Feet "Scribner Rule "'International 'I,' Rule Pulpwood Average Price Range and (Most Common Price) per Standard Cord

:~~~~ Gray .. ~:~(~!- 3'5~:.~4'1q-4'.~_~4) 3.~(5) 4._6.(5) 4'.6.(5) I 2'.~.(2) I :::: 1..5.(3) ~~~ 3~1~(~~) ::;:~ 1 IBirch, White _... 3·7(5) .... .... ._.. 5·10(7) .... ...- .... .... 3·6(·) 4·12(7) No

N. Hardwoods 4-7(5) 3·7(5) 5·8(6) 3·8(5) 5·7(6) 5-12(7) 2·5(4) 4·10(8) 2·8(6) 3·14(12) 4.10(6) Report--

Pine 2·2(2) 3·6(5) 3·5(4) 3·6(3) 3·6(4) 5·8(6) 2·4(2) .... 3·10(6) 2·8(5) I ISpruce & Fir 6·8(7) 6·10(8) 4·12(8) 4·9(6) 4·8(6) 6·10(7) 2·4(2) 2·4(3) 3·15(8) 2·5(4) ~ ,J,

Fuelwood Average Price Range and (Most Common Price) per Standard Cord

-H-a-rd-w~o~Od--M-ix-ed-TI-6-.1-0-(7-)-'1-3-.1-0-(6~) -',-4-'1-0-(7-) -',-5-'1-5-(8-) -'1-5-.1-0-(7-) --"1-5-.1-4(-10-)--[ 4·15(10) I 2-15(10) I 4·16(10) 1 6·12(10) 1 5·14(10) 1 3·12(8) 1 5·15(10) I 10·20(12)

Poles Average Price Range and (Most Common Price)/MBF, International 1J." RulePine, Red I.... 1125'160(145)1 .m 1 40·80(55) I 35.65i§ij -50-.1-50-(-10-0)-'-1.... -[ ..(70) I .... 1 15·60(45) I 60.100(.)! .m 1 .... I ..(35)

c.....c-<::i>c(.Q

c~•....•\000t'-'l

--..J

8

URBAN FORESTRY

New York Forest Owner

*Managing for Species DiversityIn City-Owned Trees'

Ralph A. SandersUSDA Forest Service

Northeastern Forest Experiment StationSyracuse, New York 13210

Developing sound ideas for man-aging a city's trees is a central feature ofthe urban forester's task. The urban for-ester knows the value of ample,healthy, and attractive trees, and heknows the liabilities of urban trees whenmaintenance activities are decreasedbecause of inadequate and fluctuatingbudgets, or a lack of trained personnelor equipment. What may be less clear isthe role of the complex physical andhuman environments in causing harm-ful and ever changing impacts on the.tree population.

In this discussion, I review a numberof factors from human and physical en-vironments that affect city-owned trees(usually parks and street trees), andnote how these factors together ulti-mately tend to reduce the diversity ofspecies in city trees. This process of"biological simplification" of city treesincreases the vulnerability of the treepopulation to a variety of species-specif-ic effects which could devastate thestock, and decrease its value to city resi-dents. A method for maintaining a high-ly diverse tree population is outlined.

The Environment ofCity-Owned Trees

Areas along city streets and in mostcity parks are a stressful environment totrees. Crowns are damaged by unwisepruning, especially those methods usedto free overhead utility lines. Lowbranches, leaves, and bark are stripped'by children and vandals; and rootdamage can result from sidewalk orcurbing repair and from subsurfacemaintenance or replacement of gas,water, and sewer lines. Urban soils areoften compacted and impermeable,retarding root development and waterand nutrient uptake. The soil itself canbe infused with salt or snow controlchemicals, and combinations of thesechemicals alone or with vehicle and in-dustrial airborne emissions can producelethal dosages. Taken together, theseeffects tend to produce less attractiveand less vigorous trees, increasedemands on the urban forester to im-prove maintenance and removals, andresult in unsuccessful plantings.

Example from Syracuse, New YorkSpecies diversity measurements were

applied to data obtained from "Street-side Space and Street Trees in Syra-cuse, New York - 1978." This reportcontains a 100 percent count of streettrees in the City of Syracuse. The countorganizes the data into 17 predefinedplanning neighborhoods in the city. Inaddition to providing a count of streettrees by species, the report documentsinformation on tree site characteristics,nearby land uses, densities of tree dis-tribution, and tree condition and size.

This inventory counted a total of32,517 street trees among the 13 majorspecies in Syracuse, which is an un-known proportion of all trees in the city,but 83.3 percent of the street trees; theremaining 16.7 percent include speciesfound in few locations and in smallnumbers.

Applying the diversity measures inthe five ways listed. I found that thespecies diversity irrespective of neigh-borhood location for the city was 0.79(Computation 1). This moderate value(recalling that we are working only withsignificantly represented species) in-dicates that, while all species havesignificant numbers of trees, the threemost frequently occurring species con-stitute almost two-thirds of all streettrees in the population: Norway maple(Acer platanoides), silver maple (A. sac-charinum), and sugar maples (A. sac-charum).

'This discussion is based on: Sanders, RalphA., Diversity in the street trees of Syracuse,New York. Urban Ecology 5: 33-43. 1981.•An excerpt

CHESTNUT TREE CLONEDMorgantown, W.Va. (AP) - Re-

searchers say they have cloned anAmerican chestnut tree, a first whichshould make it easier to grow blight-resistant strains of the threatenedspecies.

"It's a big accomplishment becausethe chestnut is a hard-to-root species,"said William MacDonald, a West Vir-ginia University plant scientist.

The American chestnut once madeup about one-fourth of the nation'shardwood forests, but the stately treewas nearly eliminated earlier this cen-tury by fungus blight.

Incentives For New York'sForest Resources Industry

Spring 1982

by

Raymond J. RichardsonAss't, Deputy Commissioner

New York State Department of Commerce

and

Francis J. O'ConnorDistrict AdministratorSyracuse District Office

New York State Department of Commerce

IntroductionIn January, 1982, a Symposium on

the State's Forest Resources Inventorywas conducted at the Marriott Inn inSyracuse. The purpose of the Sym-posium was to examine the State'sforest resources and to determine thefuture of the forest related industries inNew York State.

Basically, the forest resources are inplace and the future of this resource in-dustry looks good. And to improve thefuture of this industry, the State has inplace various incentives to encouragenew employment and new investmentin equipment.

The purpose of this article is to ac-quaint those in the forest resources in-dustry with the incentives available inNew York State.

There are a variety of incentives avail-able to industry in New York State.These include corporate franchise taxrelief, low cost financing, and generalassistance through the State's Depart-ment of Commerce.

Corporate Franchise Tax ReliefThere are two programs that can be

used for corporate franchise tax relief.The first is the Investment Tax Credit.The second is the Job Incentive Pro-gram. Normally, it will be one or theother of these programs.Investment Tax Credit

Under this program, a tax credit of six(6) percent is available to businessesthat make new capital investment inbuildings and/or depreciable tangiblepersonal property used primarily formanufacturing, processing, assembling,and certain other types of production.This credit applies to the tax payable forthe year the investment is made, butany excess credit may be carried for-ward until exhausted.

This credit could be used for new in-vestments in various harvesting equip-ment, saw mills, paper mills, manufac-turers of furniture, toys or other woodproducts.

July-August 1982 9

Note: The six (6) percent rate is ef-fective July 1, 1982. Between May 1,1981 and June 30, 1982, the rate isonly five (5) percent. And prior to May1981 it was only four (4) percent. Thisincrease in the tax credit is indicativeof the State's pro-business attitude.

Assume that the new eligible invest-ment is $200,000. Then this six (6) per-cent credit would be $12,000. This$12,000 would apply against the fran-chise tax on business corporations orpersonal income tax. Any excess creditcan be carried forward until exhausted.And for corporations only, there is anadditional credit, an employment incen-tive credit. This credit would be one halfof the credit for the first year, and wouldapply to years 2,3 and 4. To be eligible,the firm's average number of employeesin New York State (exclusive of generalexecutive offices) in each such taxableyear must be at 101 percent of the com-parable average year immediately pre-ceding the year of investment. Again,excess credit can be carried forward un-ti~exhausted.

In the example of a. $200,000 invest-ment this would mean one half of$12,000 or $6,000 in taxable years 2,3and 4. Then the total tax credit wouldbe $30,000.Year1234

I

~

Tax Credit$12,000

6,0006,0006,000

$30,000Note: The minimum $250.00 corpor-

ate franchise tax must be paid each taxyear, even if there is an excess credit.Job Incentive Program

For firms that are locating or expand-ing in New York State, there is corpor-ate franchise tax relief available throughthe Job Incentive Program. A firm canbe eligible for this program if it creates orsaves at least five jobs and provides anapproved Job Training Program for em-ployees. A firm is eligible if it is a manu-facturer, wholesaler, or certain others.Mills and wood related manufacturerswould be included in this eligibility list.

The tax credit is based upon the ratioof the firm's eligible property and payrollin the "eligible" facility to the firm's totalproperty and payroll in the State of NewYork after completion of the project.Basically, the credit is based upon theinvestment factor and the employmentfactor. The investment factor is basedon depreciable tangible property exclu-sive of inventories. The payroll (em-ployment) factor is based on cornpensa-

tion paid to all employees except gen-eral executive officers.

To explain what this means, assumethat a mill is currently operating in NewYork State. Total investment before thenew investment is made is $300,000.Assume also that the mill employs 15people, the payroll is $200,000, andhas a corporate franchise tax liability of$20,000 per year. The new mill willemploy 5 more persons and have a newpayroll of $50,000.

The investment factor in the examplewould be as follows:New InvestmentExisting Investment

$200,000300,000

Total investmentafter the project $500,000The investment factor would then be

computed as New Investment($200,000) divided by Total Investmentafter the project ($500,000) times 100or 40 percent.

The employment factor in the exam-ple would be as follows:New payrollExisting PayrollTotal payroll

after the project

$ 50,000200,000

$250,000

The employment factor would thenbe computed as New Payroll ($50,000)divided by Total Payroll after the proj-ect ($250,000) times 100 or 20 per-cent.

The net percentage for credit pur-poses is the sum of the investment fac-tor (40 percent), and the employmentfactor (20 percent) divided by two. Thenet is 30 percent. These factors arecalculated each year for the duration ofthe program.

This 30 percent credit applies againstcorporate franchise tax in New YorkState for TEN years. In the above exam-pIe, the corporate franchise tax liabilitywas $20,000. The 30 percent factorwould mean a $6,000 credit. The netcorporate franchise tax would be$14,000. This would represent a$60,000 incentive over the TEN yearperiod.

In order to be eligible for the Job In-centive Program, you have to completea Job Incentive Board (JIB) application.This application probably can be com-pleted within thirty minutes, and can befiled directly with the Board in Albany. Itis recommended that it be filed as soonas possible. Time and again, firmsdelay filing and may jeopardize their ad-vantages under the program. There isno filing fee. Copies of the applicationare available through the Board in

Albany or through the Commerce De-partment's District Offices.

In terms of the mechanics of the pro-gram, upon receipt of the JIB applica-tion, the JIB staff notifies the StateDepartment of Labor. They then con-tact the firm to certify that the firm hasan approvable job training program.

Again, the firm has to pay the mini-mum of $250.00 per year. The maxi-mum possible credit under this programis the amount of the new investment.Real Property Tax Relief

Depending on where you invest inNew York State, there may be realproperty tax relief available to a firm.The range of relief varies across theState by taxing jurisdictions.

Most areas of the State, outside ofNew York City, provide a partial ex-emption on commercial or industrialfacilities constructed or reconstructed ata cost of more than $10,000. The max-imum exemption amounts to 50 per-cent of any increase in assessed value inthe first year following completion, anddeclines by 5 percentage points in eachof the succeeding nine years.

In an example of a $400,000 in-crease in real property assessment, thereal property tax relief would be in theform of lower assessments. This isshown below:

Percent AssessedYear Taxed Value AV Relief

1 50 $200.000 $200.0002 55 220.000 180.0003 60 240.000 160.0004 65 260.000 140.0005 70 280.000 120.0006 75 300.000 100.0007 80 320.000 80.0008 85 340.000 60.0009 90 360.000 40.00010 95 380.000 20.000

Note how the greatest relief is en-joyed in the earlier years.

The above applies statewide, exceptfor New York City, unless the local tax-ing jurisdiction has passed a resolutioneliminating the program from its juris-diction. This program comes under Sec-tion 485-b of the New York State RealProperty Tax Law. Under the NewYork Job Incentive Program, local tax-ing authorities may, by local law, ex-empt from assessment up to 100 per-cent of any increase in the value of realproperty tax resulting from improve-ments made by an eligible firm for up toten years.

Low Cost FinancingAs a preface to the financing, invest-

ors should involve their banker as earlyas possible in a project. Any financing ispredicated on the merits of the project.

10 New York Forest Owner

This is what permits the repayments ofthe financing.

There are various "financing pack-ages" that can be developed, but thefirst test as to which is best is normallythe size of issue.

CAVEAT: To enjoy the benefits ofthe various financing packages describ-ed below, the investor should determinewhich financing is to be used. Thenmake application and follow the partic-ular qutdelines for that financing pack-age. This must be decided BEFORE ...repeat ... BEFORE any project expen-ditures or binding obligations are madeto insure the full benefits of low costfinancing.

If the total issue is less than$500,000, then you should considerusing the New York Job DevelopmentAuthority.

JDA can provide up to 40 percent of,project financing for up to $1,000,000.JDA will take a second position on amortgage on real estate and a co-equalposition on equipment. The terms onthe real estate will be the same as thebanks, and will be up to seven years orthe same as the banks (whichever isless) on equipment.

Because JDA borrows with the faithand credit of the State behind it, it canprovide the investor funds at a rate thatis generally sixty percent of prime. Thenet effect of the program whereby abank has a 50 percent mortgage, JDAhas a 40 percent mortgage and the firmhas a 10 percent equity position is toprovide the firm a lower composite in-terest rate.

In investments between $500,000and $10,000,000, a firm should look toits local industrial development agency(IDA). An IDA is established by a Coun-ty, Town, Village or City and can pro-vide tax-exempt bonds to a firm. Thefirm actually places the bonds and theIDA serves as a "pass through" bywhich the interest rate would be about60 percent of prime.

The IDA offers the advantage of pro-viding 100 percent financing at this in-terest rate. However, as mentionedearlier, to enjoy this lower rate, a firmmust follow the gUidelines of the pro-gram.

The State's Commerce DepartmentThe New York State Commerce

Department can accommodate firmslooking to invest in new plants andequipment in New York State. The De-partment's Division of Industrial andCorporate Development maintains Dis-trict Offices across the State. The

upstate offices are located in Albany,Binghamton, Buffalo, Elmira, Kingston,Ogdensburg, Rochester, Syracuse andUtica. There are also offices in NewYork City and in Jericho, Long Island.

These offices are staffed with peoplethoroughly acquainted with the pro-grams described above and can help ac-quaint those in the forest products in-dustry with these programs.

The Department also includes an In-ternational Division. This Division mayalso be of help to those in the forestproducts industry with exporting. Con-tact with the International Division canbe made through the District Officesalso.Summary

The forest products industry is impor-tant to the economy of New York State.To help strengthen this industry, theState has various incentives in forms ofcorporate franchise tax relief, real prop-erty tax relief and low cost financing.

The State can also provide assistanceto those in the forest products industrythrough its Department of Commercewhich has a network of District Officesacross the State.

IT'S THE LAWMurphy's First Law

Nothing is as easy as it looks.Murphy's Second Law

Everything takes longer than youthink.Murphy's Third Law

In any field of scientific endeavor,anything that can go wrong, will gowrong.Murphy's Fourth Law

If there is a possibility of several thingsgoing wrong, the one that will cause themost damage will be the one to gowrong.Murphy's Fifth Law

If anything just cannot go wrong, itwill anyway.Murphy's Sixth Law

If you can perceive that there are fourpossible ways in which a procedure cango wrong, and circumvent these, then afifth way, unprepared for, will promptlydevelop.Murphy's Seventh Law

Left to themselves, things tend to gofrom bad to worse.Murphy's Eighth Law

If everything seems to be going well,you have obviously overlooked some-thing.Murphy's Ninth Law

Nature always sides with the hiddenflaw.

O'Toole's Commentary onMurphy's Laws -

Murphy was an optimist.

A Hillside Farmby Mrs. David Vaughan

RFD Box 253Erin, NY 14838

As I gaze out the window at the hill-side above our house, a blue jay sitsperched in a pear tree and seems to beas happy with his surroundings as wehumans are. He visits the well stockedbird feeder and takes turns amiably withthe chickadees, evening grosbeaks, car-dinals, sparrows, juncos and other oc-casional visitors to the feeder. The birds,deer, squirrels, chipmunks, possum,porcupine, woodchuck, fox and rabbitsshare our land. We hear there is an oc-casional bear or coyote around but wehaven't seen them. There are probablyother animals of which we are notaware. This was their land before wecame here. We have tried to rememberthat we hold this land in trust during ourcomparatively short residence and hopeto leave it better than we found it.

We purchased our worn out hillsidefarm in 1965 and moved to the prop-erty a year later. It is located off NYSRoute 223 in the Town of Erin, abouthalf way between Elmira and Ithaca.Our daughter had gone off to collegeand our son had just one year left ofhigh school. He would not have tochange schools so we thought we couldcope with the added travel for one year.The bread winner of the family wouldhave to commute about twelve miles tohis engineering job in Elmira. Our ap-proximate hundred acres cost the stu-pendous sum of $6500. Of course, agreat deal of time, effort, and moneyhas been spent on the old four roomhouse to make it into a comfortablehome.The original land grant to J.D. liv-

ingston in 1833 was broken up intohundred acre lots and sold in our areaby a land grant agent by the name of J.Pumpelly. The first deed was made outto Peter McKey. We are fortunate inthat all the deeds have been kept andpassed on to each successive ownerover the years.A bit of a history lesson is needed to

show how the land has been used. Gen-eral John Sullivan was sent by GeorgeWashington during the RevolutionaryWar to clear the area of Indians. His

July-August 1982

march along the Susquehanna Riverand then through the Chemung RiverValley acquainted his soldiers with theChemung Valley and caused some tocome back and settle the area after thewar. The settlers found their way up thevalleys of the tributaries to the hills tobuild their cabins as they preferred thathealthier environment. The hills werecovered with dense evergreen andhardwood stands. The rationale wasthat it must be good soil and climate ifthe trees did so well. Not so, of course.The first hamlet in the area was calledScotchtown by the settlers, predomi-nantly Scots.

Tree cutting was the first order sothat crops could be planted. Hemlockbark was later taken to tanneries by thewagon load. The hemlock trees wereleft to rot in the woods. Sawmillssprouted on every creek. Timber wassent down the rivers to the cities. Hunt-ing provided much of the settlers food.In 1899 Fred Kellogg bought our

farm and the family owned it for somefifty years. They developed a fruit farm,planting apple, plum, and pear trees(the blue jay thanks them), a couple ofacres of strawberries, raspberries, andblackberries. Their son, who lives inFlorida, visits occasionally and last sum-mer told me of being aroused at 4 a.m.as a youngster to drive the some fifteenmiles into Elmira to mind the horse andwagon while his father peddled pota-toes or fruit house to house. The fruithas gone wild and provides food for thewildlife.Most of the property's owners have

kept a few cows, raised potatoes, buck-wheat, and a few other subsistencecrops. The hamlet of Erin grew uparound a sawmill and was a "mill town."Making chairs from native wood devel-oped into a cottage industry. Chairsmade by the Moulter family are soughtafter though they are a rather crude kit-chen chair.

The fact that the fields were plowedand crops raised led to the erosion ofwhat topsoil there was on our steeperslopes. Grazing must have been involv-ed, too, as some slopes must have beentoo steep to plow. Areas of hillside inback of our house were nude of anyplant life so our first priority after buyingthe property was to plant trees. Theconservation men in Horseheads were agreat help to us, making a plan, pro-viding information and help in securinglow cost State nursery trees.

The first Spring we hired the plant-ing of nine thousand white and Norway

spruce and one thousand black locust.We were reimbursed for having themplanted through Soil Conservation sothe project cost just a few dollars. Thetrees are now some thirty feet tall andabout ready for serious thinning. Thefirst years after planting we mowed be-tween the rows of trees and attemptedto prune many of the trees to makethem suitable for Christmas trees. Thiscontinued for about eight or nine yearsand then things got out of hand. Sincewe did not want to put the necessarytime and money into producing firstgrade Christmas trees that could besold, we turned to giving the trees to thelocal fire department or the UnitedMethodist Church in Erin as fundraisers. I encourage others to considerthis. lt was a way to get help in thinningthe stand. It was a fair and good taxwrite off for us, and a financial help tothe community organizations whichmade our town a better place to live. Italso added fun and happiness to ourholiday season.

While I am on the subject of fundraising, I would strongly urge land-owners to look on their property withthe intent of sharing its natural resourceswith non-profit groups. Over the yearswe have used pieces of old tree stumpsto make "driftwood" sculpture, greensfor wreaths, plants for terrariums, conesfor cone wreaths, and even goldenrodgalls for little bird creations. Using thesenatural materials costs next to nothingand can be a worthwhile experience. Ifyou aren't into crafts yourself, there isno doubt others in your communitywho could be creative with materialsthat are abundant. Even evergreenboughs sell well at Christmas time.Banks, funeral homes and other busi-nesses are usually happy to do business

11

with a community group. It helps at in-come tax time as well as giving one agood feeling of helping.

Over the years we have planted athousand balsam fir, a thousand larch,ten thousand red and Austrian pine andlots of wildlife shrubs. Two ponds havebeen put in. The locust are already largeenough to be used as fence posts.

This past summer Cotton Hanlonlogged our woods. Bob Sands workedwith us. Unluckily, we had the wettestAugust imaginable and getting the logsout was a muddy mess. They did theirbest to repair the damage to the fieldthey crossed. The woods roads nowallow access to our woods that we didn'thave before. The mature trees and lotsof beech were removed. The woodshad been selectively cut about 1940leaving the less desirable species. It wasmuch too thickly populated. The beechwere rapidly acquiring the beech dis-ease. The gypsy moth is moving intoour area and was quite noticeable lastsummer.

Thinning the stand should increasethe water and nutrients for the remain-ing trees. Lots of tops were left in thewoods making available a good supplyof firewood which we are sharing withfriends. Getting some money from thetimber sale and having a source offirewood helps with the tax burden thatcontinues to climb.

So much of the forested land in ourarea (Erin Township is half forested)needs thinning and selective timbering.It would be great to have regional, smallgroup meetings to discuss subjects perti-nent to our woods. Equipment forwoods work, taxation problems, safetyprecautions, sale of timber, tree identi-. fication and wildlife habitat are a few ofthe topics that could be explored. Thewoods walks are great and the fellow-ship that evolves proves such peoplewould be compatible. Perhaps theForest Owners can sponsor such groupsin the future, though they are needednow, especially in the Southern Tier.

FORESTBookshelfChain Saw Manual by R.P. Sarna.

$4.95 each from Interstate Printers andPublishers, Jackson at Van BurenStreets, Danville, Illinois 61832. 118pages.

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D(~j< HILI... F~:O PTE :i.N Y :L:3 :!. :i. ()

Non profit org.bulk rate

US POSTAGEPAID

Camillus, N.Y.13031

Permit No. 57

Evelyn A. StockEditor

5756 Ike Dixon Rd.Camillus, NY 13031

SEE CHARTS ON PAGES 6-7

Will the Real StumpagePrice Please Stand Up?With all the current talk about a fall in

hardwood stumpage prices I decided togo to the record to see what has beenactually reported over the past twenty-five years. The record I went to was .the"Stumpage Price Report" put out twicea year by the N. Y. State Department ofEnvironmental Conservation. It reportsstumpage prices of all the major speciesby fourteen forest districts in the State. Itreports a range of prices as well as themost common price. For the purpose ofthis article I used the most commonprice. Also, the object of this article is toshow how prices have varied over theyears, between 1957 and 1982, ratherthan to enable the reader to figure ex-actly what his stumpage is worth. Inorder to make this article comprehensi-ble, I am quoting prices for only threespecies and one forest district, the Cort-land district.

You might ask how the D.E.C. ar-rives at the figures they quote, and arethey accurate. Well, in June andDecember the service foresters in eachdistrict get together to discuss stumpagesales they have marked or observed or

ASK A FORESTERBy Al Roberts

heard about, including sales the D.E.C.has made in the past months whichhave been sold on a bid basis. They areall pretty well aware of what has beengoing on in their County or area, andthey come up with a con census for theDistrict or Region as a whole.

The picture that emerges fromtwenty-five years of reports is pretty in-teresting. Of course, as everything elsehas gone up in the past twenty-fiveyears, so have stumpage prices, keep-ing pace with inflation. However, be-tween 1977 and 1980 they did muchbetter than the general inflation rate, ac-tually doubling in the three years forcherry and oak, to $220 per thousandboard feet (Doyle rule). Also interestingto me is that up until about 1975, hard(sugar) maple was the premier species,and oak was running about half of whathard maple was, with cherry runningalong in between the two. Then in 1978cherry and oak took off like a rocket,leaving maple behind by as much as

one hundred dollars per thousandboard feet.

The thing that spurred me to look atthe record in the first place, the suppos-ed dip in prices, didn't really show upvery dramatically. Maple did dip down,but is back up again. Oak and cherryhave dropped from a peak of $220 perMBF to $190. But compared to the$100 in 1977, the $190 still looks prettygood. I'm not sure the raw figures tellthe entire story for 1982, however. Themarket is weak. Poorer and smaller lotsare not selling well. The best timber isholding up the reported average price.For example, one district reported aprice range of from $40 to $250 perthousand board feet for red oak. Too,the price being paid for red oak andcherry would be much lower were it notfor the European export market.

Undoubtedly, as the housing industrypulls out of the depression it is in, thetimber market in general will improveand stumpage prices will climb. So Iwould say that if you have it in mind tosell some timber, go ahead, but getsome knowledgeable advice, and re-serve the right to refuse all bids and waitout the slump.

Here are some tips to keep in mindwhen you're using a chain saw:

First, your clothing. Wear a hard hat,eye and ear protection, safety shoes,gloves and protective pants.

Keep up the maintenance on yoursaw. If it's in good condition, it will workbetter - and be safer to work with.Check for a loose chain. Check the fuel,oil, the sharpness of the teeth, thefilters. Keep extra spark plugs handy.

Folks can get killed just cutting fire-wood. If you want to avoid being one ofthe 60,000 or so who may be injuredcutting wood this year, please considerfollowing these tips:

Chain Saw Safety1. Never cut alone.2. Never cut in high wind.3. Never cut when tired or in a

hurry.4. Never stand directly behind a

falling or a hung tree.5. Never point the saw where you

are not looking. (Someone may havewalked up behind you.)

6. Never fell a tree without plan-ning an escape route.7. Never attempt to cut the tree

holding up a hung tree.8. Never cut near power lines when

ground or trees are damp (wet treescarry current.)

9. Never start the saw withoutreading the instructions.

Meanwhile, there are some otherthings about Tree Farming that we allhave to keep in mind for safety's sake.

Snakes, for example - and otherwoods critters like ticks, chiggers, fireants. Know how to avoid them - andwhat to do if you don't.

Be careful not to overheat in the sum-mer. In winter, wear proper clothing toprevent frostbite or hypothermia.

Mostly, safety in the woods is likesafety anywhere else. If you use com-mon sense, you'll be okay. But you dohave to think about it, and if you thinksafety, you'll 'preciate all it does for yOU.