REDWOOD

Dried Upperc

San Francisco

R. 0. lYilson Lumhr Company

Wholcrdc Lunbcr Productr

90S-900 Fifc Buitdin3

Sea Frrncirco

Tclcphonc Douglu 630!-J8f

Fir Sprucc Redwood Port fford Cedar RGd Cedu Shingler Our Redwood Specialties bill, and immediately thereafter is expccted to be taken steps looking to the early rencw- al of the cfrort to secure through firrther legislation an "economic" as distinguished from thc prcscnt "political" scttlemcnt of a Federal incomc tax problcm.

The revenue bill of 1924 gives additional protection to taxpayers who owned corpora- tion stocks on March I, 1913, and who hereafter sell thern. It will Ukewise permit, except in extraordinary cases, to shareholders who acquired their stocks on or before March 1, 1913, the return tax excmpt of the full amount of the corDoration's not assets as of that date, With iespect to tax-payers acquiring stocks in such corporations after March l, 1913, and retaining their stocks. un- til final "liquidation," it permits thc tax bxempt return of the full arnount of the corporation surplus accumulated before March I, 1913. Also in the case of liquidation of corporations the tax upon taxable distributions is at the rate of twelve and one:half (L2l) per cent.

Corporations, and shareholders, making or receiving distributions out of surplus accumulated or capital paid in prior to March I, 1913, should examine carefully these provisions.of the law and the regulations which will be applied to them. : future store a considerable quantity of lath, shingles and car-lots of other fir products for quick shipment.

The dockage is a strip of eight hundred feet of the Outer Harbor Dock & Wharf Company, and includes about one and one-half acres of ground, with three spur tracks.

This new department is under the management of Mr. Joe Silva, San Pedro superintendent.

Oak Flooring

Manufactured from St. Francis Valley Oak

has long been known for the beautiful finished floors it makes.

Color and texture are exceptionally uniform and when manufactured with proper care it makes the very finest Oak Flooring it is possible to produce.

is most carefully manufactured from this Oak and mar--. a finished floor which cannot be excelled. All flooring lumber is cut to size while green and great care is taken in drying, selecting and grading.

Moisture content is carefully gauged and every precau- tion taken to redice cupping and buckling to a minimum. We will be glad to send-samples to inter6stid dealers.

Pacific Coast Representatives

R. A. BROWN, W. M. BEEBE ll55 Mc€eddcn Place, 2t Fir3t Nedonrl Buk Bt&.. Lo An3clcr San Fremir-c6

SIIPIRIOR- OAf, FT()()RNrc C()MPAI{Y

TELENA, ARKANSAS

Natural Regeneration of Douglas Fir in the Northwest

'Douglas fir, which is grown only in the-West, a-nd very largely in the Northlvest, has come to be one o,f America's mdst important timber species, advancing from fifth rank among our species cut from lumber in 1899 to seco,nd rank in 192O. The vital problem of its perpetuation has been studied for 10 years by the Wind River Forest Experiment Station maintained by the Forest Service in the -State of Washington, and Departmeht of Agricultu,re Bulletin 1200, "The Natural Regeneration of Douglas Fir in the North- so well. Hence one slash fire may really be considered an ally of Douglas fir in helping it to maintain itself.

Copies of this publication may be obtained f,ree of charge from the Forest Service, Washington, D. C., as long as the supply lasts.

"MTJRPH" JOrNS GLASBY & CO. SALES FORCE

Mr.J. S. (Murph) Murphy, well k4own wholesale sash and do-or salisman, has joined the sales force of Glasby & Company, Los Angeles wholesalers of these products.. Mi. Murphy wiI cover the Kite territory, succeeding Mr. Fred W. Davies who has been transferred to the Greater Los Angeles field.

Mr. Murphy was formerly connected with F. J. Theriot, Los Angeles. west," embodying the results of those studies has just been published.

The investigations are discussed in detail ancl give ;n- formation on the distribution, seedi.ng characteristcs, hab- its of grorvth, and methodS of managment of this interesting and valuable giant of the Northrvestern forests. To maintain this species as the dominant type of the forest some practical rules are gi'r'en for the guidance of logging companies. Some of these are : Cut the area clean; if seed trees are needed for reproduction, leave about two per acre; broadcast burn the slash next spring or fall, but exercise caution in so doing; protect the new growth from fire.

It was found that the seed of Douglas fi'r stored in the forest floor is not seriously damaged by one' slash burning and abundant reproduction from those seeds immediately follows: Under those conditio'ns competing species, particularly lvestern hemlock and western red cedar, which withstand shade better than Douglas fir, do not succeed

Announcement has been made that the Diamond Match Company have purchased the Anderson I,umber Cgmplny yards. The Anderson Lumber Company is located at Anderson, Shasta County.

BOB GEHRING SPENDING VACATION IN HUMBOLDT COUNTY

Bob Gehring, San Francisco representative of the HartWood Lumbei Co. retail yard, is on a week's vacation at Longvale, Humboldt County. Bob expects to do a lot of fishing on the trip but will also spend a few days lookin-g oler the large redwood lumbering operations in Humboldt County.

CAN YOU THINK OF A GREATER ASSET TO BUSINESS?

AFTER T^A,KING ALL THINGS INTO CONSIDERATION; RESPONSTBILITY, EXPERIENCE PROMPTNESS, PRICES, ETC., WE SINCERELY BELIEVE THAT YOU CAN DO NO . BETTER THAN WITH THE