The New York Forest Owner - Volume 21 Number 4

2 New York Forest Owner

Vol. 21, No.4

THENEW YORK FOREST OWNERS

ASSOCIATIONEditor

Evelyn Stock5756 Ike Dixon Rd.Camillus, NY 13031

In This IssueP. 2 New Members; Photo of

DirectorsP. 3 President's MessageP. 4 Minutes of May 14 Board

Meeting; A Slant on Forestryin Niger

P. 5 On the Calendar; Woodsmen'sField Days; Yankee Woodlot:Forest Management on T.V.;Directors Meetings

P. 6 Henry Williams Speaks; SugarShack Named for R.R. Morrow

P. 7 Deadline Extended for NewEngland Tour; Powder PostBeetles

P. 8-9 Street Tree Management byDr. Norman Richards

P. 10 Tests of Harvesting Equipmentat Heiberg Forest; NYFOACommittee Assignments

P. 11 Earth Almanac: The FirstWord

P. 12 Property Boundary Line Trees;Tax & The Tree Farmer: ItPays to Keep Records

P. 13 Multiple Use Tips: Tree FarmHunting & Fishing Agreements;Veneer Log Market

P. 14 Tax & The Tree Farmer:Protecting an Estate; Survey:Woodsmen's Field Days

P. 15 Income Tax and the TimberOwner; Forest Bookshelf

P. 16 Ask a Forester: More on Hard-wood Planting by Al Roberts

Front Cover:

Woods at Cummings Nature Center,Naples, New York, scene of Fall Meet-ing.

NYFOA Board of Directors: Front row, from left to right, Linda Thorington, Bill Lynch, Mary Mc-Carty, Vice President, Paul Steinfeld, President, Nancy Finegan. Back row: Dave Hanaburgh,Lewis DuMond, Secretary, Allan Knight, Al Roberts, 2nd Vice PreSident, Stuart McCarty, Treas-urer, Bob Demeree, Ken Eberley, Bob Sand, present at this meeting.

WelcomeOur New Members

Individual MembershipsFamily Memberships1 Yr. Gift Memberships

$10.0015.007.50

Edwin J. Smith5067 Salt Works Rd.Medina, NY 14103

Rudy Buettner64 Ramblewood Dr.North Chili, NY 14514

Karl D. Warner167 Hermitage Rd.Rochester, NY 14617

John F. McMahon3295 FowlervilleCaledonia, NY 14423

GEORGE MITCHELLMembership Secretary

P.O. Box 69Old Forge, New York 13420

Mrs. E.W. Middleton36 Little Spring RunFairport, NY 14450

July-August 1983 3

ThePresident's Message

On May 19, NYFOA was ably repre-sented by former president Bob Sand ata meeting called by the N.Y. State For-est Practice Board. This meeting includ-ed representatives of Empire State For-est Products Association, New YorkTree Farm System, New York Societyof American Foresters, Forest IndustryResource Study Team, New York StateTimber Producers Association, andNew York State Institute of ConsultingForesters.

Just listing these organizations -eight altogether - illustrates an impor-tant feature of America's democraticsociety. Increasingly, as governmentgrows bigger and more complex, indi-viduals, private industries, and profes-sionals organize voluntary groups suchas the above to represent their interestsand to educate their members. Increas-ingly, private self-interest, or privateespousal of a cause is expressedthrough groups. Voluntary associationsenable individuals not only to be heard,but also to hear and to learn fromothers. Our best voluntary associationsare not deaf pressure groups to promoteself-interest at everyone else's expense.Rather they develop a perspective of

enlightened self-interest, recoqmzmqthat "no man is an island" - that ulti-mately what is good for the whole socie-ty is also good for the various sectors ofthat society.

That meeting on May 19 in Schenec-tady illustrates enlightened self-interestat work. Its purpose was to represent acoalition of people practicing forestryand manufacturing forest products.DEC's newly-appointed commissioner,Henry Williams, receives messages andpressures from the public. He has toallocate the resources of his departmentaccording to his best understanding ofthe public welfare. It is important thatthe commissioner hear from that sectorof our population concerned with themultiple use of forests, as distinct fromthe sector concerned with forest pro-tection for the single purpose of recre-ation. Consequently, a letter was sent toCommissioner Williams over the nameof Sarah R. Bogdanovitch, chairman ofthe New York State Forest PracticeBoard, requesting a meeting with him todiscuss the programs and direction ofthe department.The letter stated: "Present budgetary

constraints demand that we look care-

fully at all government programs andevaluate them in light of the economicrealities. . . . . . We are convinced thatthe basic programs within the Bureau ofForest Management are valuable andshould be retained; however, some im-portant redirection of personnel andprograms could result in a more produc-tive use of these valuable resources.

"Fundamental to the bureau is thefield work performed by DEC foresters,both on public and private lands. Anorganizational streamlining to allowmore field time to be devoted to thestate forests, private forests, insect anddisease control, and the nursery couldgreatly improve the effectiveness ofthese programs."

It seems clearly in the best interests ofthe public, of DEC, and of the NYFOAthat DEC foresters use their training andexperience in forestry on both publicand private lands. It is only too easy in abureaucratic society to bury public for-esters in paper, under the illusion thatonly new forms of protection serve thepublic interest.

Gilead Tree FarmJune, 1983

4 New York Forest Owner

Minutes of the140th Board Meeting

New YorkForest Owners Association

D.E.C. BuildingCortland, New York

May 14, 1983President, Paul Steinfeld, presided.The following were present: Robert

Demeree, Kenneth Eberley, DavidHanaburgh, William Lynch, Stuart Me-Carty, Robert Sand, Evelyn Stock,Lewis DuMond, Nancy Finegan, AlanKnight, Mary McCarty, Al Roberts, PaulSteinfeld and Linda Thorington.

Lloyd Strombeck and George Mitch-ell were excused.

The minutes of the 139th Director'smeeting were read and were approvedafter deleting the name of HowardWard from the directors present, cor-recting John Thorington to Linda Thor-ington, and correcting the date of thenext meeting to May 14, rather thanJune 14.

The minutes of the 21st annual meet-ing were read and upon motion approv-ed.

The Committees for 1983 were an-nounced and they are as follows:Education and Publicity

Mary McCarty *, Dr. John Kelley,Nancy Finegan, James Lassoie, WilliamLynch, Douglas Monteith, NormanRichards.Budget

Stuart McCarty *, Peter Levatich,Ass't. Ch., Alan Knight, Al Roberts,Linda Thorington.Woods Walks

Robert Sand', Lewis DuMond,Claude LeCour, Nancy Finegan.Membership

Robert Demeree', Kenneth Eberley,Richard Garrett, Dr. John Kelley, MaryMcCarty, George Mitchell, Linda Thor-ington, Alan Knight.Editorial

Al Roberts ", Alan Knight,Mitchell, Kenneth Eberley,Stock, Norman Richards,Lynch.

GeorgeEvelynWilliam

Trust ManagementDavid Hanaburgh *, Paul Steinfeld,

Lloyd Strombeck.Nominating and Awards

David Hanaburgh', Robert Sand,Lloyd Strombeck, Norman Richards, AlRoberts.Legislation

James Lassoie ", Nancy Finegan,

William Lynch, Robert Demeree,Claude LeCour.

By-LawsLewis DuMond *, Nancy Finegan,

James Lassoie, Evelyn Stock.

Long-Range PlanningPeter Levatich', Stuart McCarty,

Robert Demeree, Douglas Monteith,Dr. John Kelley.

* Indicates Chairperson.Tentative dates for Director's meet-

ings are as follows:Thursday, July 14 - 2 p.m. - Cort-

land; Friday, Sept. 30 - 9 a.m. - Naples- At Fall Meeting; Saturday, December10 - 11 a.m. - Binghamton; Saturday,March 10, 11 a.m. - Binghamton.

Robert Sand was appointed AssistantSecretary.

Upon motion by Demeree, secondedby Hanaburgh, it was voted to send themailing list of our members to Freyer,Taylor and Kuhn, and sponsor a ques-tionnaire to be sent to the membershipconcerning a quotation of the cost ofliability insurance for the members.

Mary McCarty presented a proposedagreement with Alan Knight concerningthe sponsorship of tours by theNYFOA. This proposed agreement isattached to these minutes.

Upon motion of Hanaburgh, sec-onded by Roberts, the motion that Item3 be eliminated was defeated by a 7-3vote. This item states "that only mem-bers of the party of the second part willbe permitted to go on said tours."

Upon motion of Mary McCarty, sec-onded by Sand, it was voted that theagreement be accepted as amended.Knight abstained from voting. It isunderstood that the NYFOA assumesno liability for the planning, originatingor safe conduct of the tours. This is to beassumed by the New Yorkshire Tours.

President Steinfeld is to send a letterof appreciation to David Gouldin for hiswork in reviewing our liability insurancecoverage and in preparing the agree-ments.

Mary McCarty announced that theFall meeting is to be October 1 at theCummings Nature Center, seven milessouth of Naples.

Treasurer Stuart McCarty gave theTreasurer's report stating that the duesare $300.00 short of last year with$5603.00 collected to date. Our networth is $8,800.00.

Upon motion of Mary McCarty, sec-onded by Demeree, it was voted thatPeter Levatich be authorized to signchecks as assistant treasurer in connec-

tion with the checking account in theOneida National Bank.

Upon motion duly made and sec-onded, it was voted to authorizeTreasurer Stuart McCarty to establish asecurity loan account with Shearson/American Express, Inc.

Meeting adjourned.

Respectfully submitted,

J. Lewis DuMondSecretary

A Slant on Forestryin Niger

At a recent family gathering a cousinof mine and Peace Corps volunteerEllen Fox, recently returned from Niger,West Africa, was enthusiastic in her re-sponse to a question concerning for-estry in that country, saying that theironly fuel is wood and the supply isabout exhausted. Much of the land hasreverted to sand dunes.

A great effort is now being made toreplant the forests. On ConstitutionDay, August 3, all students are requiredto plant trees. Tree nurseries makeavailable large supplies of the fast grow-ing (shade in five years) Eucalyptus andNeem trees. Peace Corps volunteers actas technical advisers. The UnitedStates, along with other internationalassistance as well as some non-profitorganizations and the Nigerian govern-ment, fund the program.

People may also get tree plantingdone along the streets, and aroundpublic buildings as well as their homesand businesses.

The sand dunes are planted grid fash-ion with reeds set close together inrows. Where the rows of reeds intersect,a tree seedling is placed. The reeds pro-tect the seedling from the wind and sunand fix its location.

Ellen, while her role in the communi-ty was as a teacher of child care andnutrition, was nevertheless impressedwith their tree planting program, andthe energy with which it was being car-ried out. The forestry consultant in herarea is Steve Nader, a graduate ofSUNY College of Environmental Sci-ence and Forestry in Syracuse.

It is hard to imagine New York Statelosing all of its trees but some of thethird world countries also were onceheavily forested. -Editor

July-August 1983 5

On The CalendarDirector's Meetings

Thursday, July 14, 2:00 p.m.Cortland, New York

,.. Friday, .5eptember30Naples, New York

(Fall Meeting)

Yankee WoodlotYankee Woodlot, a ten-part series of

weekly half hour programs designed togive small woodlot owners informationon how woodlands should be managedwill be aired for the first time August 13,at 9:30 a.m. on Channel 17 out ofAlbany, continuing on succeedingSaturdays through October 15. Thisprogram is being sponsored by FinchPruyn Co. of Glens Falls, New York.

WOODSMEN'SFIELD DAYS

- TENTATIVE SCHEDULE-36th New York State

Woodsmen's Field DaysFriday - Saturday - SundayAugust 19-20-21, 1983

BOONVILLE, NEW YORKBoonville Oneida County

FairgroundsTelephone (315) 942-4593

Friday - August 199:00 through the day

Tours of Forest Industry businesses inarea.12:00 Noon

Miss Forest Queen Program - Lun-cheon and Fashion Show - HulbertHouse. Program includes musical enter-tainment; tickets available at theWoodsmen's Office and at the door.7:45 P.M.

"Managed Forests Provide Forever"Seminar for landowners, timber har-vesters, consultant foresters and all in-terested in forestry conservation atAdirondack High School, Route 294,Boonville. No admission charge.

Saturday - August 206:00-11:00

Breakfast of steak, eggs, home fries,orange juice, coffee, hot chocolate,toast - all you can eat. Masonic Tem-ple, Schuyler St., Boonville.

8:00Gates open at Oneida County Fair-

grounds.Forest Industry Displays and Demon-

strations of crafts and skills throughoutthe day, Fairgrounds.10:00

Canoe Race, Forestport to Boonville.Black River Canal Feeder. (Pre-registra-tion or register in Forestport at 9:00A.M.)10:00-4:00

Open house at restored Victorianhome - Dodge-Pratt-Northam Art &Community Center, Schuyler St.,Boonville. Gift shop open and Farmers'Market.12:00 Noon

Chicken Barbeque served at fair-grounds in Exhibit Hall.12:00 Noon

N.Y.S. Woodsmen's Field Days Par-ade - largest forest industry parade innortheast, featuring equipment, bands,floats, queens, and wood nymphs.1:30

Opening ceremonies at fairgrounds.Coronation of Miss Forest Queen.2:00

N.Y.S. Champion Hydraulic Loaderand Skidding Contests. Sponsored byN.Y.S. Timber Producers Associationand Woodsmen's FieldDays Corp.5:00-7:00

Roast Beef Dinner, Boonville Metho-dist Church, Main St. Public use AnnSt. entrance to parking lot.9:00

Woodchoppers' BallBoonville. No admission charge, publicinvited.

Sunday - August 216:00-11:00

Breakfast of steak, eggs, home fries,orange juice, coffee, hot chocolate,toast - all you can eat. Masonic Tem-ple, Schuyler St., Boonville.8:00

Gates open at Oneida County Fair-grounds.

Forest Industry Displays and Demon-strations of crafts and skills throughoutthe day, fairgrounds.10:00-4:00

Open house at restored Victorianhome - Dodqe-Pratt-Northam Art &Community Center, Schuyler St.,Boonville. Gift shop open.12:00 Noon

Chicken Barbeque served at fair-grounds in Exhibit Hall.1:00

N.Y.S. Open Championship Woods-men's Contests - tree felling, chain-

sawing, cross cut, bow sawing, axethrowing, log chopping, log rolling -Naming of N.Y.S. Open ChampionWoodsman, 1983.

******

Department of Environmental .Conservation CommissionerHenry G. Williams is expected tobe at the Boonville Fair on Satur-day.

******

The details - i.e. - hours, time, etc.have not been confirmed, but anyonewishing more information should writeto the Woodsmen's Corporation, Box123, Boonville, New York 13309 andwe will personally answer any querieswe receive.

To date, I can tell you we do plandefinitely to hold a "Tour Day" in con-junction with the New York StateWoodsmen's Field Days on Friday,August 19, 1983. Included will be toursof the following:

1. Rev. Frank A. Reed MemorialBuilding (Woodsmen's bldg.) - Boon-ville.

2. N.M. Sargent's and Sons, Inc. -Boonville.

3. Pulaski Wood Company - Boon-ville.

4. Georgia Pacific CorporationLyons Falls.

5. Fey Manufacturing CompanyWest Leyden. .

It seems doubtful at this point that wecan include Ethan Allen Furniture inthat damage incurred during tornadowill keep them from production untilabout September 1.

Forest Owners Fall MeetingSaturday, October 1, 1983Cumming Nature Center

Naples, New YorkThe program will include an analysis

of property in the Finger Lake Region- soil - vegetation - slopes; a tour ofthe new building, which is heated with awood furnace; and a demonstration oflogging and wood uses the "old way,"including a demonstration by a team ofoxen.

A picnic lunch will be followed by apresentation by a staff member - theninto the woods to see the setup there.Also featured will be an excellent exhibitof photographs by Jeanette Clute.

6 New York Forest Owner

Henry Williams, the new commis-sioner for New York was the principalspeaker at the spring membership meet-ing of the Empire State Forest ProductsAssociation (ESFPA) held recently inAlbany.

Williams has been on a whirlwindtour of the state since taking office. TheESFPA was the 76th group that he hasvisited in an attempt to get a feel for theproblems that are facing his office.

He spoke specifically about threeissues; amendments to the forest taxlaw, management plans for the Alle-gany State Park and the Department ofEnvironmental Conservation's (DEC)management and inventory plans forstate lands outside the preserve.

Williams said that the Forest Tax Law(480a) amendments that were in thelegislature were designed to cure theproblems of the present 480a. He seesthe big holdup to passage in the provi-sion for the reimbursement of local tax-ing authorities. Local taxing agencieswant to be made whole when exemp-tions are given to forest land because ofthe severe financial constraints thatmost local governments are experi-encing. The state being in the samefinancial situation cannot reimburse thelocal taxing authorities, according to thecommissioner.

DEC has been consulted in the devel-opment of a management plan for theAllegany State Forest. The plan isultimately the responsibility of the ParkCommission but Williams did comedown solidly on the side of a manage-ment plan as opposed to "the Ad Hocapproach."

Staff and money limitations are going

to dictate the extent of DEC inventoryand management outside the forest pre-serves. Williams emphatically statedthat the state was not in the "timberbusiness." DEC works on the steward-ship concept and any planned man-agement has to take into considerationthe goals of each specific site. State landcould be best used as demonstrationareas to encourage private land ownersto manage their lands, he stated.

On a variety of other issues he saidthat DEC supports the licensing of for-esters; he is against management in theforest preserves; he stated that there aretremendous ways to improve the ad-ministration of the Adirondack ParkAgency Act and that the DEC is tryingto bring some consistency among theharvesting and management techniquesand standards now being mandated byindividual townships around the state.The new commissioner also mentionedthat he is streamlining the managementof DEC by eliminating some top levelexecutive jobs.

Dan Walsh, assembly majorityleader, was next on the program andconfirmed the commissioner's predic-tion of passage of the 480a amend-ments. He thinks the passage of theamendments doesn't look goodbecause of the "anti-exemption" feelingin both the legislative and executivebranches.

The majority leader spoke out infavor of multi-use of Allegany StatePark. He said, "No doubt it is a multi-purpose park and it should stay thatway." He predicted that the decision onthe park would not come much beforethis fall.

Ivan Vamos, deputy commissioner,Office of Parks & Recreation (OPR)stated that the process was slow anddeliberate because OPR feels that legalaction after the decision is inevitable andthere is "no sense in lawyers doing thegroundwork that foresters and othersshould be doing."

Richard (Myron) Knight, Hancock,NY, was recognized as the New YorkState Tree Farmer of the Year. Knight,a retired farmer, has a 365 acre TreeFarm in the Southern Tier. In additionto the primary goal of timber harvestinghe also manages his land, which hasbeen in the family since 1814, for wild-life habitat, water and soil conservation.

A variety of association business wasalso conducted, including the expan-sion of the size of the board and a reportfrom the Dues Structure Committee.

Because of Reaching HighBecause of reaching high -

too high [or man -He missed the dose 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 anything too much -Even truth itself - is measured by a griefWhose quantum will besiege the mind

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

-Author Unknown

Sugar Shack NamedFor R.R. Morrow

NEWFIELD-R.R. Morrow was afamiliar byline on sports stories in theNewfield News for many years. Thoughhe has stopped writing since movingfrom Newfield last year, his name willstill be found on a Newfield landmark.This landmark is the sugar house at Ar-not Forest, the Cornell University for-estry research area off Van Kirk Road.

Morrow has been a professor at Cor-nell's Department of Natural Resourcesfor 34 years, retiring this May. Uponretirement he learned that the sugarhouse would bear his name.

"I didn't expect that," he said mod-estly.

Morrow also received a sculpturefrom his students and a chair from Cor-nell University for his years of service ata retirement party, May 9.

He and his wife Betty are relocatingto the south now that his professionalresponsibilities are over. Their new ad-dress will be Heritage Rd., Rt. 9, Box57, Easley, S.C. 29640.

Both Morrows will be missed by thecommunity. Betty was an active mem-ber of the Newfield Methodist Church,she chaired RAMP for a long time andwas involved in the local Heart Associ-ation. Both have been very good friendsto Odyssey Publications.

We wish them good luck in their newhome. Easley's lucky to have them.

- Roberta SperlingOdyssey Publications

July-August 1983 7

Do you have beetlesin your belfry?

Do you have beetles in your belfry?Maybe not - but how about checkingthe sticks of wood by your fireplace orstove. Dr. Allan from SUNY college ofESF says that this is the time of year forthem.

In cold or rainy weather, I keep woodenough in the kitchen to fuel a fire fortwo or three days. Imagine my surprisewhen one morning I discovered neat lit-tle piles of fine powder two inches aparton all the pieces of wood and the metalfloor protector underneath. The pileswere so evenly spaced that it looked likespurts from a machine. There were nobugs around - no other evidence.

Dr. Douglas Allan suggested that itmight be powder post beetles. I took astick of wood in to the college where Dr.Simeone examined it and said it wasash bark beetles which only attack greenash wood. However, upon looking intothe whole subject of beetles in thewood, termites, etc., I felt that I shouldpass on the information which I obtain-ed from Cooperative Extension in Syra-cuse. (They have a brochure on ter-mites. Following is information aboutPowder Post Beetles.) -Editor

Powder Post BeetlesImportance and Type of Injury

Second only to termites as destroyers ofseasoned wood, these species do notrequire that the wood be in contact withthe soil. The larvae eat the hard, drywood, tunneling through and throughtimbers in successive generations untilthe interior is completely reduced tofine, packed powder and the surfaceshell is perforated by many small "shotholes." Some of the species (Lyctusspp.) attack only the sapwood of thehardwoods, but others work throughpine and fir and the heartwood aswell. They may completely destroy thetimbers of buildings, log cabins, rusticwork, ship and airplane lumber, furni-ture, tool handles, wheel spokes, oars,casks, and other lumber. Their attack isan insidious one, because they may livebeneath the surface for months andbore out through the surface in greatnumbers after the lumber has beenmade into furniture, implements, floor-ing, girders, or interior finish.

Life History, Appearance, and Habits- The winter, in unheated places, isgenerally passed in the larval stage,pupation occurs in the spring, and theadults emerge in spring or early sum-mer. The adults of most of the speciesare small, ranging from 1/12 to 1/5inch in length, hard -shelled, brownish,elongate and cylindrical or short andstubby, and with varied sculpturing onbody and wings. They are not oftenseen in the adult stage. Eggs are laid inthe pores of the wood. The larvaeresemble small white grubs (1/8 to 1/3inch long) with an unusually large headend. They eat the wood and pack theirburrows with exceedingly fine flour-likefrass. The holes are from 1/16 to 1/4inch in diameter. Generation after gen-eration of the insects may develop in thedry wood with little external evidence ofdamage until structural timbers or vehi-cle stock collapse, or furniture and finishare completely ruined.

Control - The sapwood of greentrees can be impregnated with solutionsof copper sulphate or zinc chloride, 3f4

pound in 1/2 gallon of water for eachcubic foot of sapwood, in the spring asleaf buds begin to swell, by sawing thetree off and setting the butt in a con-tainer holding the solution while the topis lodged against an adjacent tree. Or byvarious methods of banding, capping,or collaring the trunk, as described inthe last reference below. Wood so im-pregnated resists insects and decay formany years. For the Lyctus species thecomplete removal of sapwood from theheartwood when lumbering, and elimi-nating it entirely from storage wherelumber and lumber products are kept, issaid to be completely effective in pre-venting attacks. Frequent inspectionand destruction of infested stock, avoid-ing long storage, kiln-drying, steamingunder pressure, treating with linseed oil,creosote, orthodichlorobenzene, kero-sene, or turpentine, or vacuum fumiga-tion of valuable furniture are availablecontrol measures. For the protection offurniture, finishing all surfaces with var-nish or paint prevents egg-laying thoughit will not destroy the insects if alreadypresent.

'Various species of the Order Coleoptera,Families Lyctidae, Ptinidae, Anobiidae, andBostrichidae. The best-known are species of theGenus Lyctus, and the furniture beetle, Anobiumpunctatum DeGeer.

References - Doane, et aI., "Forest Insects,"pp. 216-224, McGraw, 1936; U.5.D.A., Dept.Bul. 1490, 1927, and Farmers' Buls. 778, 1917,1477, 1926, and 1582, ·1929, and Bur. Ento.Plant Quar. Or. E-409, 1937.

Deadline Extendedfor New England TourThe deadline for registration for the

New England tour has been extendeduntil August first. .

With three successful international"People to People" tours under its belt,the New York Forest Owners Associa-tion is now offering one a little closer tohome, September 18-23 - for the re-markable price of $475 per person.

Every bit as beautiful as the Bavarian,Finnish, and Saskatchewan woodlotsthe group has toured, our own NewEngland forests and Christmas treeplantations will be visited this year, andin the spectacular fall foliage season,too, when the sugar maples and aspensput on their show.

We have arranged for forest ownersand lovers to have a personally guidedtour of the Von Trapp family forests, thesame Von Trapps of "Sound of Music"fame. They run an Austrian Inn, wherethe group will be staying the first twonights and savoring the Austrian cui-sine, as well as some free time for hikingor poking around the shops of Stowe,Vermont.

Also featured on the five night tourwill be a dinner meeting with the NewHampshire Timberland Owners Associ-ation . and the New England ForestryFoundation, a well endowed serviceorganization that could serve as a modelfor many associations aimed at servingthe landowner.

The group will also visit a couple ofsmall scale entrepreneurs dealing inChristmas trees. We will pay a call at thefarm and woodlots of 1982 farmer ofthe year, Frederic Winthrop who is alsothe Massachusetts commissioner of agri-culture, and the Jones Christmas treefarm, a well known cut-your-ownChristmas tree farm (full time) in Con-necticut.

With the exception of one night at avery fine Sheraton Inn, all overnight ac-commodations are at country inns,some quite historical.

If you like visiting other folks withyour interest in woodlots and growingChristmas trees, contact Allan Knight,257 Owego St., Candor, NY 13743,(607) 659-5275) and he will see thatyou get all the details.

8 New York Forest Owner

URBAN FORESTRY:Street Tree Management

by Dr. Norman Richards

Street trees are only a small part ofthe total trees in most communities, butusually they attract most attention in ur-ban forestry concerns. Their key loca-tion between public streets and othercommunity land uses makes theirvalues and liabilities particularly promi-nent; and often, their limited, highly-stressed spaces are difficult ones for thegrowth of trees. By definition, streettrees are trees growing in public streetrights-of-way, or more exactly, in thespaces within the R-O-W's not coveredby street and other paving. Streetsidestrips are an oddly linear space re-source. In Syracuse, for example, thesestrips are mostly 5 to 15 feet wide, totalnearly 700 miles in length, and supportabout 40,000 public street trees. Ob-viously trees cannot grow entirely inthese spaces, but depend also on adja-cent land for rooting space and crownspread. Alternatively, trees growing justoutside the R-O-W's often function asstreet trees in impacting the streetsidestrip and street.

The management of street trees iscomplicated by the involvement of threeparties: The government unit that islegally responsible for the trees (manydelegate some management to adjacentlandowners); the adjacent landowners,whose actions are critical to the growthand health of street trees; and the publicutilities that usually have competingrights and needs for use of the streetsidespace.

In 1979, we made a survey of com-munity tree management in New York,receiving responses from 142 cities, vil-lages, and suburban towns across thestate. Public responsibility for streettrees is usually centered in either of twocommunity agencies: In most villagesand towns, DPW or highway depart-ments have responsibility; logicallycombining management of street treeswith that of the streets. A disadvantageis that trees are largely a liability forstreet management, so often get lowpriority in a street-oriented department.Some larger communities have parksand recreation departments responsiblefor street tr.ees. This may give treesmore attention, but isolates them fromstreet management, and also places treefunding more in competition withrecreation programs of these depart-ments. Only a few larger communitieshave tree or forestry divisions that cangive 'street trees the specialized attention

they deserve.Satisfactory management of street

trees can cost communities over $10per tree per year; generally makingthese the most expensive trees in thelandscape. Competing uses for publicbudgets are therefore the major con-straint to street tree management inmost communities. Usually, theremoval of deteriorating, hazardoustrees is highest priority and the greatestexpense; followed by replacementplantings when the population becomesvisibly depleted. Emphasis tends to cy-cle between removals and replacement,and most communities have little left tospend on maintenance of trees to assuretheir good growth, function and lon-gevity.

Most commuaity residents want streettrees in general, although they may notrate them high among total communityneeds. However, landowners' attitudestoward adjacent street trees tend to bemore mixed, because they experiencemore of the liabilities as well as thebenefits of these trees. It is wise for com-munities to plant street trees only wherethey have the support of adjacent land-owners, and especially a commitmentto protect and care for the trees duringthe critical early years. Many street treesare planted by adjacent landowners.Permission from the responsible agencyis required in most communities, to en-

B-Pavement around the base of atree can prevent water from reachingthe roots.

courage appropriate selection of speciesand planting sites. Commonly, andideally, landowners "adopt" adjacentstreet trees by continuing minor mainte-nance and reporting major problems tothe agency.

Public utilities are a critical party instreet tree management, because treesare entirely a liability to utility mainte-nance. Usually, street trees on at leastone side of each street must contendwith multiple overhead wires. Wherestreetside strips are fairly wide and the

wires are offset toward the street, treescan be offset toward the sidewalk (butno closer than 3 feet), and trained togrow past and around the wires. Spe-cies with open branch structure are best,such as red oak, silver maple, andhoneylocust; species with densecrowns, such as Norway and sugarmaple, and littleleaf linden, are poor fortraining around wires. Also, some treesrespond better to pruning for wire clear-ance than do others; for example, silvermaple prunes well but mature Norwayand sugar maples tend to die back afterpruning.

Wires centered over narrow strips area serious problem. Dwarf trees that cangrow under wires usually are a poorsolution because few are small enoughto remain within the 20 feet or so clear-ance without severe top-pruning. Also,street trees should have clear stemspruned to at least 10 feet height, toreduce interference of branches withstreets and sidewalks. This leaves inade-quate crown for good growth of a dwarftree. Paradoxically, dwarf trees requirewide planting strips to avoid conflictsfrom their low crowns. Generally, it isbest not to plant trees in narrow stripsunder wires, but instead, encouragetree planting on adjacent land if spacethere is adequate. The disadvantage isthat these trees become landownerrather than public responsibility, butsome communities have found meansto help or partly compensate land-owners for this.

Underground utilities are a seriousproblem in their damage to roots.Although less obvious, it is probable thatstreet trees are damaged as much bydigging for underground utilities as theyare by pruning for wire clearance. Dam-age can be reduced by placing utilitiesnear the street, with trees as far back asfeasible; and also by community restric-tions on cutting of large roots in street-side digging.

It seems logical to base the manage-ment of trees on good knowledge of theresource, but few communities havegood information on their total streettree resources. Most street tree agenciesidentify their short-term managementneeds by periodic surveys' to locateproblems, and from requests by resi-dents, without the benefit of a good re-source inventory for longer-term plan-ning. A few U.S. cities, such as Wash-ington, D.C., have a computerized,constantly updated inventory thatserves both short-term managementand long-term planning needs, but Iknow of no New York community with

July-August 1983 9

such a sophisticated street tree manage-ment program.

In communities lacking good infor-mation on their street trees, conserva-tion advisory committies or other con-cerned citizen groups can make a con-tribution by promoting a street tree in-ventory. There is now a New York Ur-ban Forestry law permitting communi-ties to set up tree advisory committees,but few have been formed. Some in-ventories have been made by agencystaffs. Qualified consulting foresters orarborists can also be contracted to makeinventories at a very modest price com-pared with the costs of street tree man-agement. But in small communities,there is educational value in interestedcitizen groups doing the inventorythemselves with technical assistancefrom certain D.E.C. foresters, extensionagents, or others experienced in streettree inventory. Another forester and Ihelped eight residents inventory a smallvillage's street trees in one Saturday.Some mistakes were made, but the in-ventory was useful to the village, and atleast the participants gained a betterunderstanding of street tree manage-ment.

A good inventory is more than a treecount; it should evaluate both the street-side space conditions - width, wires,street curbing to protect the strip, andadjacent space and land use, - andalso the dynamics of the tree resources- size, distribution, and condition, aswell as species. Treeless spaces shouldbe rated as to suitabillty for trees; gen-erally, strips narrower than 6 feet shouldnot be planted unless the benefits oftrees outweigh the extra costs and prob-lems of growing them there.

Given the costs of street tree manage-ment, a practical planning goal for acommunity is to maintain the minimumnumber of good street trees, well distrib-uted, required to adequately serve com-munity values. A good general standardis one tree per lot front, or about 40 to50 foot spacing. Extra trees are an add-ed cost but little added public benefit.To evaluate street tree resources, it isuseful to view a block strip, one side of astreet, as the basic management unit or"stand." Regular forest stands normallystart with many trees and thin to fewtrees at maturity, but the cost and indi-vidual value of street trees requires thatmost trees planted persist for a reason-able lifespan. This causes streetsides tobe understocked when the trees areyoung, and if successful, heavily stock-ed when the trees mature.

Commonly, street trees on a block

are mostly even-aged. The ideal of anuneven-aged stand of both mature treesand young replacements is not very fea-

A-An urban tree must fightdrought, stress and other city stressesin its battle for survival.sible because young trees grow poorlyunder the influence of large trees.Stocking concepts used in regular foreststands are applicable to street treestands. A stand can be considered effec-tively stocked if over 60% of the avail-able spaces are filled with good trees;and conversely, when tree removalsdrop stocking below 40 %, there is roomfor replacement trees to be established.Regulation of age distribution for long-term community benefit is best done atthe neighborhood rather than blocklevel; that is, strip stands of mature treesand of predominantly younger replace-ments should be' well distributedthroughout the neighborhood. An idealage distribution for a neighborhood isabout 40% young replacement trees,over 40% trees in their functional prime- generally 8 to 24 inches diameter,and no more than 10% old, deterior-ating trees. A rather high proportion ofreplacements is needed because, inevi-tably, some are lost, before maturity. It iscritical that replacements be suitablespecies, properly located and cared-forto assure their growth to good streettrees; otherwise, the future street treepopulation is likely to be poorer than thepresent one.

Much has been written on selection ofstreet tree species. Historically, the ma-jor street trees in New York were sugarmaple and American elm, silver maplein several communities, and also oaks insoutheastern New York. Over the past50 years, planting of native maples hasdeclined, and the introduced Norwaymaple has become a major street tree,especially in larger communities.

Loss of our elms from Dutch Elm Dis-ease has increased concern for .speciesdiversity among street trees. Some spe-ciesdiversity is desirable to fit the diver-

sity of streetside conditions and needs inmost communities. However, given thecomplex stresses on street trees, it isnormal for only a few species to provewidely adapted to a community's streetsand therefore dominate its older popu-lation. Reaction to this by planting' adiversity of other, new species for re-placements - as many communitiesare doing - is a misuse of ecologicalconcepts. Adaptation is more critical tofuture population success than is diver-sity per se, and most of the new speciesare unlikely to prove as Widely adaptedas are the older proven species.

The best information on species toplant in a community comes from itsown existing tree population. Provenspecies should logically be continued inreplacements wherever they are suit-able; the best prospects for increasingdiversity are less-common species thathave already proven adapted on com-munity streets. New species should betested in small numbers and in non-critical locations until proven suitable.Communities differ in conditions forstreet tree growth, so species informa-tion from other areas should be usedcautiously. In Syracuse, for example,some species widely criticized as streettrees have proven generally successful,whereas several species rated highly in arecent Ohio test are unsatisfactory here.

The high costs of removal and otherliabilities of large shade trees haveprompted many communities to replacethese with more small tree species, suchas flowering crabs and cherries. Smalltrees do not serve the same function asdo large shade trees, and also tend to beshorter-lived so must be replaced morefrequently. My observation is that mostNew York communities have manystreets where relatively large, long-livedshade trees remain most functional; andfewer streets where small trees are moresuitable. This is the kind of decision acommunity can make from good infor-mation on its streetside space and treeresources.

For those actively concerned withstreet tree management, the followingpublications or reprints can be obtainedfrom the author, S.U.N.Y. College ofEnvironmental Science and Forestry,Syracuse 13210: Community TreeManagement in New York - 1979,ESF Pub!. 80-002; Modeling survivaland replacement needs in a street treepopulation, Journal of Arboriculture,1979; Diversity and stability in astreet tree population, Urban Ecology,1983.

Farmi trailer and knuckleboom loader attached to a Belarus tractor.

Tests of HarvestingEquipment at

Heiberg Memorial ForestDuring the next two weeks, the Hei-

berg Memorial Forest near Tully will bethe test site for a harvesting systemwhich uses a farm tractor and trailer tomove fuelwood to roadside. This studyis part of a larger research project underthe direction of Donald E. Koten andDouglas Monteith of the School of For-estry, College of Environmental Scienceand Forestry. The research is fundedthrough the forest engineering researchgroup of the U.S. Forest Service North-east Forest Experiment Station in Mor-gantown, WV.

The project will evaluate selectedsmall-scale harvesting systems suitablefor use on small non-industrial privatewoodlands. The present fuelwood de-mand provides markets and financial in-centives for forest owners to improvetheir timber stands by removing lowquality timber. The reduced potentialfor environmental damage of thesmaller harvesting equipment could fur-ther encourage more owners to im-prove their woodlots by appropriatetimber harvesting. The lower capitalcosts and increased mobility of some ofthe smaller equipment could also en-courage owners to harvest their timberby increasing financial incentives.Results of this larger project will beavailable in the summer of 1984.

The system being tested at the Hei-berg Forest is a four-wheel-driveBelarus 420A farm tractor with a Farrniwinch and knuckleboom loader and

trailer. The machine transports 8 footlengths of fuelwood cut from selectivelymarked trees. The timber stand is typi-cal of many in New York State resultingfrom early farm use. Production andcosts are being recorded for all phasesof the operation.

Graduate students Steve Hubner, BillBragg, Bruce Radicello and DouglasFox are conducting the field study. Theresults of the Heiberg study will beavailable next year.

Donald KatenJune 14, 1983

New York Forest Owner

NYFOATentative CommitteeAssignments - 1983

Education and PublicityMary McCarty'Dr. John KelleyNancy FinneganJames LassoieBill LynchDoug MonteithNorm Richards

MembershipBob Derneree 'Ken EberlyRichard GarrettDr. John KelleyMary McCartyGeorge MitchellLinda Thorington

BudgetStuart McCarty'Assistant Chairman

Peter LevatichAlan KnightAl RobertsLinda Thorington

EditorialAl Roberts'Alan KnightGeorge MitchellKen EberlyEvelyn StockNorm RichardsBill Lynch

Nominating and AwardsDave Hanaburgh'Bob SandLloyd StrombeckNorm RichardsAl Roberts

Woods WalkBob Sand"Lewis DuMondClaude Le CoursNancy Finnegan

Trust ManagementDave Hanaburgh'Paul SteinfeldLloyd Strombeck

By-LawsLewis DuMond'Nancy FinneganJames LassoieEvelyn Stock

LegislationJames Lassoie'Nancy FinneganBill LynchBob DemereeClaude Le Cours

Lang-Range PlanningPeter Levatich •Mary McCartyStuart McCartyBob DemereeDoug MonteithDr. John Kelley

• Indicates Chairperson

July-August 1983 11

Dr. Richard V. Lea

SYRACUSE, N.Y. - A former di-rector of the New York Forest Owners'Association, Dr. Richard V. Lea, hasassumed the position of chief technicaladvisor to the Forest Research Institutein Yezin, Burma.

Lea, a professor of Forestry at theState University of New York College ofEnvironmental Science and Forestry(ESF), will serve as chief technical ad-visor to the Burmese Institute for twoyears.

ESF received a contract from theUnited Nations Food and AgricultureOrganization four years ago to providetechnical assistance for the develop-ment of a forest research institute in thesoutheast Asian nation. The contract,which has recently been extended forthree years, received I funding supportfrom the FAO for $446,OOQ.

Lea and his wife, Helen, left Syracusein mid-May and travelled to FAO head-quarters in Rome, Italy, for an indoctri-nation program before travelling on toBurma.

A specialist in silviculture, forestmeasurements and timber harvesting,Lea has been a member of the ESFfaculty for 26 years. He has had exten-sive industrial forestry experience, andwas director of ESF's summer programin field forestry for seven years. Hisresearch interests include northernhardwoods reproduction and timberstand improvement.

Lea received his Ph.D. from ESF in1953.

Earth AlmanacThe First Word

I have been this way before, a pilgrimon a northbound trail, an ordinary trailworn in the fashion of farm lanes, bornof the need for shortcuts. The trail is theprogeny of a two-cylinder John Deereand the logging chain, bearing yet theresistant image of a tractor dodgingtrees.

Farther north, the trail is flanked onthe morning side by a potato field andon the sundown side by a sugaringwoods. Cinquefoil, pasture rose, andsand cherries claim the middlings. Aplain trail of a sand township.

Many times I have been on this trailbetween the wild maple wood and thetame, trued field. Sent by chores most-ly. Only on occasion have I sought itsshadows.

Surprising then to discover in thisplace a monument to creation, a sign ofsuch pervasive fertility that the scalp-tugging sensation must occur in likefashion to those who suddenly findthemselves born again. The instant oc-casion of meaning and the sudden ban-ishment of the word "ordinary."

I found the sign in the mud of morn-ing, the print of a doe and fawn pre-cisely set in a tattle-tale earth and heldthere like a new and intimate gossip.

As a farmer once given over to thelovely muscled shape of a thirty-aught-six, I have seen deer tracks before. Ihave known the hack marks of heavy-bellied bucks, the sign of a deer runningand, yes, of a deer hurt. But this signa-ture is altogether different. The preciseshape of it, drew down my hand totouch, pulled in an almost involuntaryresponse. The track is like a printer'sblock cut from end-grain wood. Theprint would have pleased Gutenberg,who might have acknowledged theearth as parchment, and, sliding on thatthread, caught hold of his invention andour literacy. It is pure conjecture to sup-pose the printing press was born of theprint of a deer's track in the mud, butthen morning is the believing edge ofday.

A question has long haunted a certainkind of philosopher and late-pubescentteenager, who for the sake of argumentpractice divine doubt. The question issimple: Are we real? We want proof thatwe and this creation are not forgeries.Some verification that we are not somedreaming puff of another's magicalpipe. In personal fortune or tragedy weask ourselves, "Is this happening to

me?" So we pinch ourselves to see if weare awake. We twist our necks to detectthe brush strokes or find the welds thathold this place together. Always wewish to touch the wounds and feel thepulse. Creation is wont to ask suchquestions and respects if not humors thedoubter.

The doe was headed south. Southtoward the pond, the child in the big leeof her. (And like all children, unsteadyand all knees.) The tracks described heradequately as the pencil-guided sen-tence. She had stopped at the puddle todrink, unhurried, unafraid. Wanderedas farmers have at 5 o'clock in themorning. She turned to look at thehighway, mystified at what drove thosehard-shelled creatures.

She went as I had gone, not exactlyaimless and not exactly home. Did shewonder? Her sign is on the hill west ofthe pond. Did she go there to see thesunset, to see again how the fields fit thehorizon? Do I show my wonder as plain-ly, or am I by my own tracks thought tobe of a herd constantly feeding?

What was the first word? I have comeby my own methods to think that it wasthe deer who wrote the first word. Thesimple sentence of a hoofprint in themud. That word made hunters of us,and in turn readers. The reading beganas a hunger for supper; the hunger re-mains. It was the word that lifted thespecies upright to better follow thesentence. Pencils and newspapers owea solemn allegiance to the hoof-print.And all the poems, all the love letters,all the declarations, owe a nod in thedirection of that first sentence. Thoughit said little more than "I am."

-Justin IsherwoodThe Conservationist

Two babies - 1 year old Erin McCormack andfriend.

12 New York Forest Owner

Property BoundaryLine Trees

Trees often grow on or near propertyboundaries in woodlands as well as incity and suburban housing lots. Some-times disputes arise as to who owns theproperty boundary line trees. The ques-tion may involve who has the rights tocut a tree or remove branches from atree growing on a property boundaryline.

When legal questions are asked, itmay take negotiations between lawyersto develop a satisfactory solution. Ofcourse, the ultimate authority for resolv-ing disagreements over interpretation oflaws rests with the State and Federalcourts.

Even if one is innocent, it is unpleas-ant, nerve-racking, time-consumingand costly to be accused of a law viola-tion. Therefore, in many cases it may beadvantageous to remain in the enviableposition of not being involved in anyway in a legal controversy.

What is the New York State law con-cerning ownership of trees that grow onproperty boundaries? We do not knowthe exact citation in the law books, butwe do have a legal opinion from the At-torney General of New York State. Thefollowing article entitled "Trespass, LineTrees" was dated September 23, 1930and has been verified as being currentby Daniel W. Weller, Chief Forester,New York State Department of Envi-ronmental Conservation.'

Trespass, Line Trees"On the line. - If the trunk of a tree

is on the boundary line, the tree is com-mon property of both owners whethermarked as a boundary or not. A shadetree standing on a boundary betweenadjoining owners is common propertyof both, and the mere fact that it standson border of sidewalk affording shadefor pedestrian does not interfere withright of either to protect it or recoverdamages for its destruction. 'Each of theowners upon whose land any part of atrunk of a tree stands, has an interest inthat tree, a property in it, equal in thefirst instance, to, or perhaps rather iden-tical with, the part which is upon hisland; and, in the next place, embracingthe right to demand that the owner ofthe other portion shall so use his part asnot unreasonably to injure' or destroythe whole.' As such trees are the com-mon property of both, neither maydestroy without the consent of the

other, and where a row of trees is on theline neither is entitled to make his ownpartition by cutting alternate trees, andfurthermore an injunction may begranted to prevent the destruction of aline tree. However, the mere fact that atree stands upon a boundary does notpreclude either owner from cuttingaway the branches overhanging hisland.

"Line trees belong to the adjoiningproprietors as tenants in common.Where such trees are destroyed by oneof the adjoining proprietors a trespassaction may be maintained by the otheradjoining proprietor. "2

The following opinions may help youto understand the property boundaryline tree situation.

1. The "old tale" is that every othermerchantable tree growing on a prop-erty boundary line belongs to each ad-joining owner. This is not legally cor-rect unless both owners agree.

2. Trees which stand on the boun-dary line belong to adjoining ownerstogether as tenants in common. Wheresuch trees are destroyed by one of theadjoining owners, proprietors or agents,a trespass action may be maintained bythe other adjoining owner.

3. To prevent errors or trespass itwould seem that most owners wouldprefer to keep a tree standing whenmarked as a boundary line tree as evi-dence of the boundary. Keeping aboundary line plainly marked wouldassist the owners as well as the logger toavoid trespass. Of course, this is a deci-sion of both owners collectively as amatter of their common interest.

'4. Trees standing close to the boun-dary that are face blazed or painted arenot jointly owned. They belong to theowner on whose land they stand. Faceblazed trees also serve a useful purposeas witness to the boundary. The N. Y.State Department of EnvironmentalConservation does not want face blazedtrees adjacent to the property line cut ifthey are located on the state-ownedside of the boundary.

'In a letter of March 3, 1980, Mr. Weller states,"I checked with our Bureau of Real Property andthey verified that the Attorney General's opiniongiven in 1930 still stands; that line trees belong toadjoining owners as tenants in common."'The case of Dubois v. Beaver, reported in Vol.

25 of the New York Court of Appeals Reports atpage 123, is an authority for the views abovestated.

Tax and the Tree FarmerIt Pays to Keep RecordsThe way you keep your Tree Farm

books can save many tax dollars. Goodrecords are the key to two important taxareas - expense deduction and equip-ment depreciation.

Deductible expenses include all "or-dinary and necessary" costs of timbermanagement for production of income.The following are deductible expenses:wages or fees for services by others,travel for tree management activities,maintenance costs for normal equip-ment, expendable tools like axes andwedges, most state and local taxes, in-terest payments on timberland indebt-edness, and insurance premiums forsuch protection as fire and public liabili-ty.

Recordkeeping is important relativeto equipment depreciation also. Equip-ment used on the Tree Farm is depreci-able if it is used up by wear and tear,decay or obsolescence. The EconomicRecovery Tax Act of 1981 put in place amechanism to recover costs for equip-ment put in service after the 1980 taxyear on a more rapid schedule thanbefore. This is the Accelerated CostRecovery System (ACRS), and general-ly costs of eligible equipment can berecovered by using ACRS over threeyear, five year, ten year or fifteen yearperiods. Typical three-year recoveryproperty includes cars, light trucks andother items with an expected life of fiveyears or less (chain saws and most handtools fall under this category).

A helpful hint: expenses from a tim-ber sale may be required to be offset bygross sale revenue rather than taken asa deduction. Cruising, marking andconsulting fees necessary for selling tim-ber are examples of expenses that relateto a sale.

These are some of the reasons thataccurate recordkeeping is important. Itcan help you and your bookkeeper puta big dent in what you owe Uncle Sam.

......Appearances

Two girls at the beach were admiringthe passing scene, which included anathletic chap, who was strutting his best.

"That's my kind," said one."Well, I don't know," the other

replied. "I had a friend who married aman who owned a two-car garage, buthe just keeps a bicycle in it."

July-August 1983 13

Multiple Use TipsTree Farm Hunting andFishing Agreements

Our country has always valued out-doorsmanship, yet every passing sea-son finds public lands more crowdedand private land more posted. Onopening day many sportsmen findthemselves literally all dressed up withno place to go.

Even if your Tree Farm is only tenacres, chances are very good that indi-viduals or groups would like to use it forhunting and fishing. Here are somethoughts on how to go about it for yourmutual benefit.

A sporting use agreement gives aTree Farmer control. With a signedlease between a Tree Farmer andsportsmen, many of the problems asso-ciated with allowing people to hunt orfish on your property disappear. TheTree Farmer controls who is on hisproperty, what they can shoot at or fishfor, how they must behave and whenthey will be present.

A signed piece of paper and an eye-to-eye meeting between the Tree Farm-er "host" and his "guests" and suchproblems as trash and shot-up signsvanish. Sportsmen should be madeaware of seedlings and other delicateareas. A lease spells this out for all in-volved.

Fees - This is an area that goes allover the ballpark. Zero dollars is the ob-vious bottom rung; the sportsman gets aplace to hunt or fish, the Tree Farmergets the elements of control discussedabove. "Payment" to the Tree Farmer isusually a promise that the sportsmanwill post the Tree Farmer's property andpatrol to keep out trespassers. A fee ofone or two dollars per acre is the nextset up, either on a per season, per dayor per year basis. A rule of thumb manylandowners use is to try to balancesporting revenues with tax expenses.

Another factor affecting fees is whatgame is available on your Tree Farm.Property located on a prime troutstream, wildfowl migration route or deerarea is obviously more valuable tosportsmen. Fees may be generallyhigher for deer and lower for dove. Atthe top of the scale are lands leased forgoose hunting on Maryland's EasternShore. Shooting rights for these tractscan go as high as $50,000 per year,generally to groups of guides who pack-age shooting tours for hunters. Texas isanother area where shooting leases can

be expensive - $1500 - $2000 perseason "per gun."

Fees between $25 and $50 per day(per gun) are probably more reasonablefor the average Tree Farm, and even atthis a Tree Farmer's revenue may be thehunter's or fisherman's lowest expenseafter transportation and equipment. If astream has been stocked with trout or ifa deer stand or duck blind is provided,fees should reflect this.

Marketing - A box ad placed in thepaper of the nearest city well in advanceof opening day may be enough to gen-erate all the business you want. Bulletinboard notices on the gun or tackle shopwall are another way to let prospectsknow your property may be available,as is "word of mouth." Be sure you giveyourself time to meet with and chooseamong your customers, picking thosewho seem most responsible. This alsogives sportsmen the benefit of knowingwhere and when they will be huntingwell before the season starts.

A growing number of states require ahunter to carry written permission of alandowner along with his license. Acopy of your lease can serve this pur-pose. With a little careful planning,hunting, fishing and Tree Farming canflourish with benefits to all parties in-volved.

Veneer Log MarketDue to loggers' inquiries, I called 4

veneer log buyers in different parts ofthe state and they provided the follow-ing prices for logs loaded on trucks. Topdemand has been for red oak, andprices quoted ranged from $300 to$700 per MBF Doyle. The demand forthe more expensive white oak is"softer" with prices normally rangingfrom $300 to $1600 MBF Doyle with$1200-$1500 being common for 14"-16" dib (diameter inside bark) logs.

One veneer log buyer said that thehard maple market was closed. Hereported that prices were low with thebest being about $275/MBF. The whiteash veneer log market was closed toone buyer, but another would pay be-tween $700 and $900 per MBF Doylefor white heart 14" dib and larger.

Quoted for bitternut hickory veneerlogs was a price of $300/MBF Doyle.

Veneer log buyers agreed that com-pared to 2 or 3 years ago the market has

"medium" demand, and they thought itwould increase after the normally slowsummer season. It was reported thatCanadian buyers and other out-of-statebuyers were picky, selecting only thebest logs for high priced veneer.

In contrast to 2 years ago when allof100 logs might have been purchased bya Canadian veneer log buyer, reportsare that only ten of them would be ac-ceptable this year due to weak demand.Only the best logs would be purchased.However, it is hoped that in Septemberthe demand for veneer logs will in-crease.

Strategy based on complexity. Itshould be noted that quality of veneerlogs is especially important in determin-ing price; and quality is part of the rea-son for price ranges being quoted. Ashwith white wood and only a pencil heartof brown in the center is more valuablethan ask with 1/3 of its diameter in brownwood. Black Cherry with no gum spotsis more valuable than that with gum.Normally as diameters increase, valuesare greater. The actual color of blackwalnut heartwood affects its value. Thenumber of growth rings per inch caninfluence price of oak and ash veneerlogs. In addition to species-factors, in-dividual markets (produce manufac-turing facilities) vary in their require-ments and prices for veneer logs. Con-sequently, prices offered to sellers ofveneer logs can vary considerably dueto a combination of all the factors men-tioned. And therefore, it behooves youto market veneer logs at highest pricesconsistent with maintaining over aperiod of time a favorable working rela-tionship with veneer log buyers you cantrust.

A comprehensive list of all veneer logbuyers does not exist. Some individualsand some sawmills purchase veneerlogs. Partial lists of veneer log buyerscan be obtained from my office or yourlocal forester.

Stumpage price to woodlandowners. Obviously the stumpage priceto woodland owners must be much lessthan what the harvester receives forveneer logs because the logger mustgamble on what the veneer log marketwill pay; and logs can be spoiled due todamage from splits, insects and stain.

-David W. TaberExtension Specialist

Renewable Resources

••• * ••

14 New York Forest Owner

They Who Must ChooseThat wisdom has its priceIs nothing new. That wise men stumbleThrough valleys of thorns for the

ultimate breath of rosesIs sure as the grave.

Cry out at the moon that compels the tidesIf this point distresses you. Watch the

loneliness and the pain around youOf men who have chosen - the thinker,

the painter,The musician, the poet with his dream.

Observe their payingWith infinitely more than silver shekels,With ridicule and laughter,Open derision and contempt,With pride torn asunder.Exhorbitant, you say?

You are not God, you know,To change the ways of the universe.

You are not evenGalileo, dropping his stones from

Pisa's tower,Nor Jesus at Gethsemane.

Let philosophers seek the truth, artistsHunger for beauty, conquerors for a crown,And martyrs die for a creed.Their woes are not yours ...

unless you should choose.

-Author Unknown

Survey:Woodsmen's Field DaysBOONVILLE, N.Y. - Officials of

the New York State Woodsmen's FieldDays every two years conduct a surveyof attendees. Recently the followingfacts were made public regarding the1982 Woodsmen's Field Days held inBoonville last August.

1. 55% of attendees list occupationsconnected with forests or forest in-dustry.

2. 85% of attendees list having hob-by or recreational activity that takesplace in forest environment.

3. 79% of attendees had purchasedchain saw during last three years and68 % planned on purchasing a chainsaw in the next three years.

4. 82% of attendees used firewoodto heat home.

5. 61% of attendees traveled 50 to200 miles to attend field days with 8%traveling more than 200 miles.

6. 51% of those attending live onfarms or in non-farm rural residencesand 42% resided in small towns.

7. Primary reason given for attendingthe Woodsmen's Field Days was "to seeequipment. "

8. 65% of attendees were interestedin learning more about forests, forestmanagement, or growing and harvest-ing timber.

Tax and the Tree FarmerProtecting an Estate

by Bob Slocum & Charles M. TarverMr. Tarver is a trust officer of theFirst National Bank of Atlanta

Time and time again we hear the un-fortunate story of family timberland be-ing sold in order to raise cash to payestate taxes - or the government get-ting more than the heirs. The pressuresplaced upon family members who havethe responsibility for administering anestate are often overwhelming. There isfrequent disagreement among legalheirs because of differing opinions andobjectives. The end result is often anestate which is heavily taxed and bur-dened by excessive administrative costs,or timberland and other assets sold atless than top price because of urgency.Finally, there can be serious frictionamong the heirs. The tale is all toofamiliar.

Too often, forest management stopswhen the land goes into an estate, notbecause the owner intended for it tohappen, but because he failed to pro-vide for continuing management. Sucha lapse can severely cut the value ofboth land and timber.

These circumstances can be avoidedthrough professional estate planning.First, organize your estate planning"team." The following professionalsshould be members of the team: attor-ney, accountant, bank trust officer, lifeinsurance representative and profes-sional forester.

Professional estate planning by youand your team can ease the burden ofestate taxes and administrative ex-penses, reduce losses as a result of dis-tress sales, prepare for a loss of businessleadership and provide for continuedmanagement of timberland holdings.

A properly drawn will as a part of pro-fessional estate planning:

1. assures an orderly distribution ofthe assets in the estate;

2. avoids the problems associatedwith "unexpected" heirs;

3. prevents unanticipated values inthe estate in the form of overlooked orundervalued assets; and4. makes provisions for loss of in-

come.Since the will serves both to guide

and limit the trustees efforts, it is vitalthat the landowner make his wishesknown and make provisions for havingthem carried out. Landowners mighteven do well to place their timberlandsunder the management of their trusteesat an earlier date to insure that thetrustees have the capability and latitudeto obtain best results in the absence ofthe landowner.

Trustees should be provided enoughlatitude to make contracts beyond theperiod of the trust (i.e. , to borrowmoney pledging trust assets, to holdnon-income producing property, tomake allocations - between the bene-ficiaries - if and when the property issold, and to employ such experts asmay be necessary for the best manage-ment of the property).Common Estate Planning ProblemsProbably the most common problem

associated with the typical timberlandowner's estate is illiqUidity - havingassets that cannot be easily converted tocash. Usually very few assets in theestate are income-producing; most aretied up in the land. Many landownersare "land poor." Income from timber-land comes at irregular intervals and at-tempts to regulate this incerne increasessusceptibility to fluctuating market pricesand creates additional income tax con-sideration - particularly capital gainsbenefits. Landowners should make surethat sufficient funds are provided in thetrust to permit the trustees to continuethe management program begun by theowner. Insurance policies or other fundsmight meet this need.

Division of timberland among severalheirs is difficult to plan for and "chop-ping up" the land is usually undesirableanyway. Without control of this prob-lem through a well planned estate, fami-ly members often find themselves atodds in deciding how to fairly divide thetimberland. Another consideration isthe increased cost and difficulty ofmanaging several small tracts as oppos-ed to managing one large one. liquida-tion of timberland which is jointly own-ed is often very difficult and can actuallydecrease the value of the asset consider-ably. Estate planning can solve theseproblems.

- The American Tree FarmerMay/June, 1982

July-August 1983 15

Income Tax and theTimber Owner

For income tax purposes your expen-ditures as a forest owner are classified as(a) additions to capital, such as the ac-quisition of land and timber; (b) deduc-tions from gross income, such as oper-ating expenses; or (c) deductions fromtimber sale proceeds, such as timbersale expenses. Certain expendituresthat are deductible otherwise may betreated as additions to capital if youchoose (or "elect") to do so.

Capital ExpendituresMoney you spend to acquire real

estate or equipment, or to make im-provements that increase the value ofreal estate or equipment already own-ed, is classified as a capital expenditure.Examples of capital expenditures arepurchases of land, timber, buildings,equipment having a useful life of morethan 1 year, and the acquisition ofrights-of-way or other easements ex-tending more than 1 year. Examples ofother capital expenditures are moneyspent for the construction of bridges,roads, and firebreaks; money spent fortree planting and seeding; and moneyspent for major repairs that prolong thelife of equipment.

You cannot deduct capital expendi-tures from gross income in the year theyare incurred. Instead such expendituresare recorded, that is, used to establishor add to a capital account. The processof recording an expenditure in an ac-count, instead of deducting it from in-. come in the year made, is referred to ascapitalization. At any given time thedollar value recorded in each accountrepresents how much you have in-vested in that property. This amount isthe basis of the property. (See Publica-tion 551, "Basis of Assets.") When youacquire assets such as land, timber,buildings, and equipment, the amountpaid for' the asset is recorded in the ac-count reflecting the asset. This amountis the original cost basis of the asset. Theoriginal basis may change as capital im-provements are made to the asset or asallowances for depletion or depreciationare claimed. As noted earlier, capitalimprovements increase the basis, whileallowances for depletion and deprecia-tion decrease it. The balance in an ac-count after the account is established isreferred to as the adjusted basis. Youuse the adjusted basis to determine theallowance for depletion for timber that iscut, the basis for gain or loss for timber

FORESTBookshelf1. A Guide to Federal Income Tax

for Timber Owners. Agricultural Hand-book #596. Available for sale by theSuperintendent of Documents, U.S.Government Printing Office, Washing-ton, D.C. 20402.

2. Your Federal Income Tax, Pub-lication 17.

3. Tax Guide for Small Businesses,Publication #334.

4. Depreciation, Publication #534.(2-3-4) are available from many Inter-

nal Revenue offices or call toll freenumber listed in your phone bookunder United States Internal RevenueService.

Federal Income Tax FormsSec. 631 (page 42, 541) - Cutting

of Timber Sale 42,547; Election toConsider Cutting of Timber as Sale orExchange. Schedule D (form 1040)Capital Gains and Losses. Form (T)(timber) Forest Industries Schedules ..

that is sold, or depreciation for equip-ment, buildings, and depreciable landimprovements. The basic land, timber,and equipment accounts may eachhave one or more subaccounts. Build-ings are usually carried in separate ac-counts.

Original Cost or Other Basis. Thedollar amount entered in an accountwhen you first acquire an asset dependson how you acquire it. If you buy theasset, the first entry is the actual cost.However, there are several other waysto acquire timberland and associatedproperty. The most common is by in-heritance.

Inherited assets take as their basis thefair market value of the asset on thedate the deceased died or on the alter-native valuation date. This market valueis usually greater than the deceased'sbasis. Passing title by inheritance, there-fore, usually results in a "stepped-up"basis in the property. If the deceased'sestate was required to file an estate taxreturn, use the fair market value record-ed on the Federal estate tax return. Ifthe estate was not required to file aFederal estate tax return, use the ap-praised value used for the State inheri-tance or transmission tax.

Other types' of acquisition that may

apply to you are gift, nontaxable orpartly taxable exchange, or replacementof involuntarily converted property. Inthese cases, consult Publication 55l.

You must establish a separate basisfor the timber to determine the gain orloss if you sell the timber or the allow-ance for depletion if you cut it. The dif-ference between the basis for gain orloss and an allowance for depletion isexplained on page 12.

Forest property may also includeroads, fences, buildings, and otherassets. In most cases you will want toestablish capital accounts for each classof asset in order to claim depreciationdeductions. This is the only way you willbe able to recover your basis in some ofthese assets before you have completelydisposed of the property.

Sales contracts and other instrumentsof transfer usually do not list separateprices or values for the land, timber,and other assets acquired in a singletransaction. So you must allocate thetotal cost or other basis of the propertyamong the land, timber, and depre-ciable assets acquired with the property.The portion of the basis you attribute tothe land apart from the timber and im-provements must be separated outbecause you can only recover this por-tion when you sell the land or dispose ofit some other way.

Determine the basis of the variousassets acquired by allocating the totalbasis according to the separate fair mar-ket value of each. Here is an example tohelp explain this procedure.

Example I-You bought a 100-acretract of timberland in 1975. The con-tract price was $41,000, but you alsopaid $800 to have the boundaries sur-veyed, $200 for a title search and filing,and $1,600 to have the timber cruisedand evaluated. Therefore, your total ac-quisition cost was $43,600.

The timber cruise conducted at thetime you bought the tract determinedthat the tract contained 1,000 cords ofmerchantable pine pulpwood on 90acres. There were also 10 acres ofyoung growth (trees of premerchantablesize) which contributed to the value ofthe property. The fair market value ofthe timber on the date of purchase was$18 per cord. The young growth had afair market value of $25 per acre. Thefair market value of the land itself, notconsidering the timber, was $200 peracre. Therefore, the sum of the separatefair market values of all of the assetspurchased was $38,250.

Evelyn A. StockEditor

5756 Ike Dixon Rd.Camillus, NY 13031

Non profit org.bulk rate

u.s. POSTAGEPAID

Camillus, N.Y.13031

Permit No. 57

Homer (left) and Hoyt Ackles at the edge of their hardwood plantation.

ASK A FORESTERby AL ROBERTS

MORE ONHARDWOOD PLANTINGIn the March-April issue of "Forest

Owner" I made the statement in the Aska Forester column that "past trials atplanting hardwoods in New York havenot proven successful." Quite quicklyour editor got a letter (printed in theMay-June issue) which proved mewrong - to a degree. Subsequently,she and I made a date to look at theAckles Bros. hardwood plantation, andthe following is what we found out.

The Ackles have a 250 acre farmnear Marietta, in Central New York.They raise apples and until recently hada dairy. Now they grow grain, raise afew heifers along with their apples.They have fifty acres of woods. Theyhave been Forest Practice Act Cooper-ators since the beginning of the programand have had three timber harvests

since the 1940's. They are chartermembers of the N.Y. Forest OwnersAssn. So much for background.

In the late 1930's they set out toprove that you can make a successfulhardwood plantation. Since they wereconservation oriented they knew JoshCope who was the now almost legend- .ary Extension Forester at Cornell. Andthis is why I say I was wrong only to adegree. You can grow hardwoods ifyou do it correctly. The Ackles had afew acres of pasture which was non-productive so with Josh Cope's helpand advice they went to work on it.They plowed, disced and fertilizedabout five acres of it, and that is the keyto success. Treat the trees like a corncrop and they will survive and prosperas the Ackles plantation has proved.

Cope supplied them with red andwhite oak, basswood, ash, cherry andtulip poplar which were planted at a

spacing of 6 x 8 feet. They had goodsurvival so the trees grew tall andstraight. In fact they have thinned ittwice, and the basal area is still about100 sq. ft. I measured several of thedominant trees and their average diam-eter at breast height is as follows: redoak 13.5, white oak 12.8, tulip poplar14, ash 11.7, and basswood 8.8.I don't know if they planned it that

way, but just as interesting as the plan-tation, is another part of the same oldpasture, that they did nothing with. Welooked that over too. It joins right on theplantation. It too is fully occupied byhardwood trees - which seeded innaturally. There are some differentspecies, the stand is not uniform, andthe trees are a little smaller. I measuredsome of the dominants and here aretheir average diameters: basswood 9.5,hard maple 9.4, hickory 8.2, and ash6.5. As they say, nature abhors avacuum.

A row of red oak.