HARSCH & MILLER, Manufacturers

Eart Sidc Mill & Lumbcr Co., Dirtributorr PORTLAND, OREGON

Estimating 15/3 would, equal 1180 ft. @ g88.00, making the

Add

Add the total obtained The result will by be

Add for drayage on percentage basis.

Add for profit on selling price bv dividins 95-90-85-etc., according io profrt desireE. your selling price.

The method of obtaining the labor hours on the various machines will vary in different plants, In our own mill we use "n .ticiiic punch clock, with stations throughout the plant at convenient ooints. Each.machine in the plant is given a number which is placed in a conspicious position so the operator can plainly see it. On our time shee-ts the -operat-or is required to designate the shop number of the work that he is doing, the number of machine on wirich he is work- ing, the number of men working and the time when work was commenced and work was stopp,ed. With this information it is a very simple.matter to compute the number of hours consumed on ani particular job.

We do .not attempt to keep complete costs on every job, but on stock work make test cost runs at various intervals. However. on a special_job, no matter of what size, we often keep complete'costi. In such cases the bills as they are turned into the factorv ari stamped "KEEP TIME," so that the men know that we w-ant a complete cost record. We realize that it would be much better to have a costs system of a more elaborate nature where att of tnij in- formation could be obtained, but we do not feel justified in the ex- penditure that would be required in keeping up such a system.

In closing I urge upon every mill operator to stoD guessins and start to determine definite costs that can be applied io-the esiimat- sfs rnar can De applted to the esttmatice is followed out by every operator,- .l be on a firmer footins and this tre'ing department. If this regardless of size, we thrs practtce rs tollowed everv oDerator.we will all fobting ind tie- urge mendous v4riation in bidding will cease.

Mark Is Happy With An 84

-_1VIq.!._\1y'. T,illard, Los Angeles fepresentative for the Nicolai Door Company and the Whitmer Jackson, came in low man in a recent sweepstakes held at-the San Gabriel Co_untry Club,^winning a beautiful pair of Spaulding clubs. He shot an 84, in the match play, against par.

Defendant in Dixon Roofing Ordinance Caee Acquitted

A case of unusual interest to the lumber trade of the state was thc recent trial of Robert McKenzie, Manager of the Farm Bureau for re-covering his original shingled roof with Star A Star shingles. Mr. McKenzie, who was familiar with the roofing ordinance stated that the roofing concern would not guarantee their product, owing to the pitch of his roof, so proceeded to use red cedar shingles. At the completion of the job, Mr. McKenzie was placed under arrest and brought to trial on November 12. After an interesting trial, in which several tests were made as to the fire resistant qualities of red cedar shingles and Class C roofing materials, the jury brought in a verdict of not guilty. In explaining its verdict the jury stated that the ordinance provides that there shall be used on roofs in Dixon fire-resistant materials. but the ordinance does not state that wood shingles shall not be used, also that the ordinance does not determine or give any measure of fire resistahce.

J. M. DERR LUMBER COIT4PANY BUTLDING NEW LUMBER SHED

The J. M. Derr Lumber Co., Elk Grove, are building a large addition to their main lumber shed and making other improvements around their yard. With the completion of the new addition, they will be able to store most of their stock under cover.

DIMMICK LUMBER COMP^A,NY

MILL AGENTS

PACIFIC COAST LUMBER

CAR rnd CARGO

R'cDrcrcrtrtlvcr Port Orlord Whltc Ocd.r q/c.tcrD UthltG OGdrt OO. Doutlia F1-gprucc-Ecmtoc|. llaEhicld, Orcgo: n. n. JoUnron- f,un-tci Oo. R,cd Cedar Shhglcr Ooqulllc' Orctott Oedal Poler anil Plllns

2| Cqlifornir St. SAN FRANCISCO Tcl. Dousler t025

JOHN P. MULLER SERIOUSLY- INJURED IN KEY _ ROUTE WRECK

John P. Muller, manager of the rail department of the J. -R. Hanif y Co., San Fiancisco, rvas seriously injured in ihe Key Route wreck on Thursday morning,- Decembgl 4, when i Sacramento Short Line car crashed into a Key Route Train near the Oakland Mole. He received a broken jaw, a broken collar-bone, and a compound fracture of the iee. Immediately after the wreck he was removed to the Fibiota Hospital, Oakland. The latest report of his condition, as the paper goes to press, is that he is doing well with excellint chances of recovery. Fellow employees of the J. R. Hanify Co. state that it will probably b-oatqee to four months before he is able to be around again. At the time of the accident, Mr. Muller, who makes his home in Oakland, was on his rvay to work, and both the Key Route Train and Short Line car were crowded with East Bay commuters.

Mr. Muller is well known to the lumber trade of California, where he has been associated with the lumber business for many years. He is extremely popular, and his rnany friends in the lumber fraternity are exceedingly pleased to know that he will recover. He is the father of C. W. (Bud) Muller of the Western States Lumber Co.

Veneer Plant Burns

Sedro-Woolley, Wash.-An explosion caused by sparks falling into the mechanical drier started a fire which destroyed the Sedro-Woolley Veneer company's plant early this morning, resulting in a loss of $250,000 and throwing 200 employes out of work.

Fruit Growers Supply Company

Manirfacturcrr of Califomia White and Suglr Pine Lunber Milb at Surenville and Hilt' CaL 15O,O0O,0OO Fcct Annud Cuacity

B. W. ADAMS, Mgr. Salce Dopt. Firrt National Bank Bldg. - San Franoirco