New York Forest Owner
2
Vol. 21, No.4 THE NEW YORK FOREST OWNERS ASSOCIATION Editor
Evelyn Stock 5756 Ike Dixon Rd. Camillus, NY 13031
In This Issue P.
2 New Members; Directors
Photo of
P.
3 President's
P.
4 Minutes of May 14 Board Meeting; A Slant on Forestry in Niger
P.
5 On the Calendar;
P.
6 Henry Williams Speaks; Sugar Shack Named for R.R. Morrow
P.
7 Deadline Extended for New
Message
Woodsmen's Field Days; Yankee Woodlot: Forest Management on T.V.; Directors Meetings
England Tour; Powder Post Beetles P. 8-9 Street Tree Management Dr. Norman Richards
by
P. 10 Tests of Harvesting Equipment at Heiberg Forest; NYFOA Committee Assignments P. 11 Earth Almanac: Word
The First
NYFOA Board of Directors: Front row, from left to right, Linda Thorington, Bill Lynch, Mary McCarty, Vice President, Paul Steinfeld, President, Nancy Finegan. Back row: Dave Hanaburgh, Lewis DuMond, Secretary, Allan Knight, Al Roberts, 2nd Vice PreSident, Stuart McCarty, Treasurer, Bob Demeree, Ken Eberley, Bob Sand, present at this meeting.
P. 12 Property Boundary Line Trees; Tax & The Tree Farmer: It Pays to Keep Records P. 13 Multiple Use Tips: Tree Farm Hunting & Fishing Agreements; Veneer Log Market P. 14 Tax & The Tree Farmer: Protecting an Estate; Survey: Woodsmen's Field Days
Welcome Our New Members Rudy Buettner 64 Ramblewood
Dr.
North Chili, NY 14514
P. 15 Income Tax and the Timber Owner; Forest Bookshelf P. 16 Ask a Forester: More on Hardwood Planting by Al Roberts
John F. McMahon 3295 Fowlerville Caledonia, NY 14423
Front Cover: Woods at Cummings Nature Center, Naples, New York, scene of Fall Meeting.
Mrs. E.W. Middleton 36 Little Spring Run Fairport, NY 14450
Edwin J. Smith 5067 Salt Works Rd. Medina, NY 14103 Karl D. Warner 167 Hermitage Rd. Rochester, NY 14617
GEORGE MITCHELL Membership Secretary P.O. Box 69 Old Forge, New York 13420 Individual Memberships Family Memberships 1 Yr. Gift Memberships
$10.00 15.00 7.50
July-August
3
1983
The President's Message
On May 19, NYFOA was ably represented by former president Bob Sand at a meeting called by the N.Y. State Forest Practice Board. This meeting included representatives of Empire State Forest Products Association, New York Tree Farm System, New York Society of American Foresters, Forest Industry Resource Study Team, New York State Timber Producers Association, and New York State Institute of Consulting Foresters. Just listing these organizations eight altogether - illustrates an important feature of America's democratic society. Increasingly, as government grows bigger and more complex, individuals, private industries, and professionals organize voluntary groups such as the above to represent their interests and to educate their members. Increasingly, private self-interest, or private espousal of a cause is expressed through groups. Voluntary associations enable individuals not only to be heard, but also to hear and to learn from others. Our best voluntary associations are not deaf pressure groups to promote self-interest at everyone else's expense. Rather they develop a perspective of
enlightened self-interest, recoqmzmq that "no man is an island" - that ultimately what is good for the whole society is also good for the various sectors of that society. That meeting on May 19 in Schenectady illustrates enlightened self-interest at work. Its purpose was to represent a coalition of people practicing forestry and manufacturing forest products. DEC's newly-appointed commissioner, Henry Williams, receives messages and pressures from the public. He has to allocate the resources of his department according to his best understanding of the public welfare. It is important that the commissioner hear from that sector of our population concerned with the multiple use of forests, as distinct from the sector concerned with forest protection for the single purpose of recreation. Consequently, a letter was sent to Commissioner Williams over the name of Sarah R. Bogdanovitch, chairman of the New York State Forest Practice Board, requesting a meeting with him to discuss the programs and direction of the department. The letter stated: "Present budgetary constraints demand that we look care-
fully at all government programs and evaluate them in light of the economic realities. . . . . . We are convinced that the basic programs within the Bureau of Forest Management are valuable and should be retained; however, some important redirection of personnel and programs could result in a more productive use of these valuable resources. "Fundamental to the bureau is the field work performed by DEC foresters, both on public and private lands. An organizational streamlining to allow more field time to be devoted to the state forests, private forests, insect and disease control, and the nursery could greatly improve the effectiveness of these programs." It seems clearly in the best interests of the public, of DEC, and of the NYFOA that DEC foresters use their training and experience in forestry on both public and private lands. It is only too easy in a bureaucratic society to bury public foresters in paper, under the illusion that only new forms of protection serve the public interest. Gilead Tree Farm June, 1983
4
New York Forest Owner
Minutes of the 140th Board Meeting New York Forest Owners Association D.E.C. Building Cortland, New York May 14, 1983 President, Paul Steinfeld, presided. The following were present: Robert Demeree, Kenneth Eberley, David Hanaburgh, William Lynch, Stuart MeCarty, Robert Sand, Evelyn Stock, Lewis DuMond, Nancy Finegan, Alan Knight, Mary McCarty, Al Roberts, Paul Steinfeld and Linda Thorington. Lloyd Strombeck and George Mitchell were excused. The minutes of the 139th Director's meeting were read and were approved after deleting the name of Howard Ward from the directors present, correcting John Thorington to Linda Thorington, and correcting the date of the next meeting to May 14, rather than June 14. The minutes of the 21st annual meeting were read and upon motion approved. The Committees for 1983 were announced and they are as follows: Education and Publicity Mary McCarty *, Dr. John Kelley, Nancy Finegan, James Lassoie, William Lynch, Douglas Monteith, Norman Richards. 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, Mary McCarty, George Mitchell, Linda Thorington, Alan Knight. Editorial Al Roberts ", Alan Knight, George Mitchell, Kenneth Eberley, Evelyn Stock, Norman Richards, William Lynch. Trust Management David Hanaburgh Lloyd Strombeck.
*, Paul
Steinfeld,
Nominating and Awards David Hanaburgh', Robert Sand, Lloyd Strombeck, Norman Richards, Al Roberts. Legislation James Lassoie ", Nancy Finegan,
William Lynch, Claude LeCour.
Robert
Demeree,
By-Laws Lewis DuMond *, Nancy Finegan, James Lassoie, Evelyn Stock. Long-Range Planning Peter Levatich', Stuart McCarty, Robert Demeree, Douglas Monteith, Dr. John Kelley. * Indicates Chairperson. Tentative dates for Director's meetings are as follows: Thursday, July 14 - 2 p.m. - Cortland; Friday, Sept. 30 - 9 a.m. - Naples - At Fall Meeting; Saturday, December 10 - 11 a.m. - Binghamton; Saturday, March 10, 11 a.m. - Binghamton. Robert Sand was appointed Assistant Secretary. Upon motion by Demeree, seconded by Hanaburgh, it was voted to send the mailing list of our members to Freyer, Taylor and Kuhn, and sponsor a questionnaire to be sent to the membership concerning a quotation of the cost of liability insurance for the members. Mary McCarty presented a proposed agreement with Alan Knight concerning the sponsorship of tours by the NYFOA. This proposed agreement is attached to these minutes. Upon motion of Hanaburgh, seconded by Roberts, the motion that Item 3 be eliminated was defeated by a 7-3 vote. This item states "that only members of the party of the second part will be permitted to go on said tours." Upon motion of Mary McCarty, seconded by Sand, it was voted that the agreement be accepted as amended. Knight abstained from voting. It is understood that the NYFOA assumes no liability for the planning, originating or safe conduct of the tours. This is to be assumed by the New Yorkshire Tours. President Steinfeld is to send a letter of appreciation to David Gouldin for his work in reviewing our liability insurance coverage and in preparing the agreements. Mary McCarty announced that the Fall meeting is to be October 1 at the Cummings Nature Center, seven miles south of Naples. Treasurer Stuart McCarty gave the Treasurer's report stating that the dues are $300.00 short of last year with $5603.00 collected to date. Our net worth is $8,800.00. Upon motion of Mary McCarty, seconded by Demeree, it was voted that Peter Levatich be authorized to sign checks as assistant treasurer in connec-
tion with the checking account in the Oneida National Bank. Upon motion duly made and seconded, it was voted to authorize Treasurer Stuart McCarty to establish a security loan account with Shearson/ American Express, Inc. Meeting adjourned. Respectfully submitted, J. Lewis DuMond Secretary
A Slant on Forestry in Niger At a recent family gathering a cousin of mine and Peace Corps volunteer Ellen Fox, recently returned from Niger, West Africa, was enthusiastic in her response to a question concerning forestry in that country, saying that their only fuel is wood and the supply is about exhausted. Much of the land has reverted to sand dunes. A great effort is now being made to replant the forests. On Constitution Day, August 3, all students are required to plant trees. Tree nurseries make available large supplies of the fast growing (shade in five years) Eucalyptus and Neem trees. Peace Corps volunteers act as technical advisers. The United States, along with other international assistance as well as some non-profit organizations and the Nigerian government, fund the program. People may also get tree planting done along the streets, and around public buildings as well as their homes and businesses. The sand dunes are planted grid fashion with reeds set close together in rows. Where the rows of reeds intersect, a tree seedling is placed. The reeds protect the seedling from the wind and sun and fix its location. Ellen, while her role in the community was as a teacher of child care and nutrition, was nevertheless impressed with their tree planting program, and the energy with which it was being carried out. The forestry consultant in her area is Steve Nader, a graduate of SUNY College of Environmental Science and Forestry in Syracuse. It is hard to imagine New York State losing all of its trees but some of the third world countries also were once heavily forested. -Editor
July-August
5
1983
8:00
On The Calendar Director's Meetings Thursday, July 14, 2:00 p.m. Cortland, New York
Gates grounds. Forest strations the day,
open at Oneida
County
Fair-
Industry Displays and Demonof crafts and skills throughout Fairgrounds.
10:00 ,..
Friday, .5eptember30 Naples, New York (Fall Meeting)
Canoe Race, Forestport to Boonville. Black River Canal Feeder. (Pre-registration or register in Forestport at 9:00 A.M.)
10:00-4:00
Yankee Woodlot Yankee Woodlot, a ten-part series of weekly half hour programs designed to give small woodlot owners information on how woodlands should be managed will be aired for the first time August 13, at 9:30 a.m. on Channel 17 out of Albany, continuing on succeeding Saturdays through October 15. This program is being sponsored by Finch Pruyn Co. of Glens Falls, New York.
WOODSMEN'S FIELD DAYS - TENTATIVE SCHEDULE36th New York State Woodsmen's Field Days Friday - Saturday - Sunday August 19-20-21, 1983 BOONVILLE, NEW YORK Boonville Oneida County Fairgrounds Telephone (315) 942-4593 - August 19 the day Tours of Forest Industry businesses in area. 12:00 Noon Miss Forest Queen Program - Luncheon and Fashion Show - Hulbert House. Program includes musical entertainment; tickets available at the Woodsmen's Office and at the door. 7:45 P.M. "Managed Forests Provide Forever" Seminar for landowners, timber harvesters, consultant foresters and all interested in forestry conservation at Adirondack High School, Route 294, Boonville. No admission charge. Saturday - August 20 Friday
9:00 through
6:00-11:00 Breakfast of steak, eggs, home fries, orange juice, coffee, hot chocolate, toast - all you can eat. Masonic Temple, Schuyler St., Boonville.
Open house at restored Victorian home - Dodge-Pratt-Northam Art & Community Center, Schuyler St., Boonville. Gift shop open and Farmers' Market. 12:00 Noon Chicken Barbeque served at fairgrounds in Exhibit Hall. 12:00 Noon N.Y.S. Woodsmen's Field Days Parade - largest forest industry parade in northeast, featuring equipment, bands, floats, queens, and wood nymphs.
1:30 Opening Coronation
ceremonies at fairgrounds. of Miss Forest Queen.
2:00 N.Y.S. Champion Hydraulic Loader and Skidding Contests. Sponsored by N.Y.S. Timber Producers Association and Woodsmen's FieldDays Corp.
5:00-7:00 Roast Beef Dinner, Boonville Methodist Church, Main St. Public use Ann St. entrance to parking lot.
9:00 Woodchoppers' Ball Boonville. No admission charge, public invited. Sunday - August 21
6:00-11:00 Breakfast of steak, eggs, home fries, orange juice, coffee, hot chocolate, toast - all you can eat. Masonic Temple, Schuyler St., Boonville.
8:00 Gates grounds. Forest strations the day,
open at Oneida
County
Fair-
Industry Displays and Demonof crafts and skills throughout fairgrounds.
10:00-4:00 Open house at restored Victorian home - Dodqe-Pratt-Northam Art & Community Center, Schuyler St., Boonville. Gift shop open. 12:00 Noon Chicken Barbeque served at fairgrounds in Exhibit Hall.
1:00 N.Y.S. Open Championship Woodsmen's Contests - tree felling, chain-
sawing, cross cut, bow sawing, axe throwing, log chopping, log rolling Naming of N.Y.S. Open Champion Woodsman, 1983. ******
Department of Environmental . Conservation Commissioner Henry G. Williams is expected to be at the Boonville Fair on Saturday. ******
The details - i.e. - hours, time, etc. have not been confirmed, but anyone wishing more information should write to the Woodsmen's Corporation, Box 123, Boonville, New York 13309 and we will personally answer any queries we receive. To date, I can tell you we do plan definitely to hold a "Tour Day" in conjunction with the New York State Woodsmen's Field Days on Friday, August 19, 1983. Included will be tours of the following: 1. Rev. Frank A. Reed Memorial Building (Woodsmen's bldg.) - Boonville. 2. N.M. Sargent's and Sons, Inc. Boonville. 3. Pulaski Wood Company - Boonville. 4. Georgia Pacific Corporation Lyons Falls. 5. Fey Manufacturing Company West Leyden. . It seems doubtful at this point that we can include Ethan Allen Furniture in that damage incurred during tornado will keep them from production until about September 1.
Forest Owners Fall Meeting Saturday, October 1, 1983 Cumming Nature Center Naples, New York The program will include an analysis of property in the Finger Lake Region - soil - vegetation - slopes; a tour of the new building, which is heated with a wood furnace; and a demonstration of logging and wood uses the "old way," including a demonstration by a team of oxen. A picnic lunch will be followed by a presentation by a staff member - then into the woods to see the setup there. Also featured will be an excellent exhibit of photographs by Jeanette Clute.
New York Forest Owner
6
Henry Williams, the new commissioner for New York was the principal speaker at the spring membership meeting of the Empire State Forest Products Association (ESFPA) held recently in Albany. Williams has been on a whirlwind tour of the state since taking office. The ESFPA was the 76th group that he has visited in an attempt to get a feel for the problems that are facing his office. He spoke specifically about three issues; amendments to the forest tax law, management plans for the Allegany State Park and the Department of Environmental Conservation's (DEC) management and inventory plans for state lands outside the preserve. Williams said that the Forest Tax Law (480a) amendments that were in the legislature were designed to cure the problems of the present 480a. He sees the big holdup to passage in the provision for the reimbursement of local taxing authorities. Local taxing agencies want to be made whole when exemptions are given to forest land because of the severe financial constraints that most local governments are experiencing. The state being in the same financial situation cannot reimburse the local taxing authorities, according to the commissioner. DEC has been consulted in the development of a management plan for the Allegany State Forest. The plan is ultimately the responsibility of the Park Commission but Williams did come down solidly on the side of a management plan as opposed to "the Ad Hoc approach." Staff and money limitations are going
to dictate the extent of DEC inventory and management outside the forest preserves. Williams emphatically stated that the state was not in the "timber business." DEC works on the stewardship concept and any planned management has to take into consideration the goals of each specific site. State land could be best used as demonstration areas to encourage private land owners to manage their lands, he stated. On a variety of other issues he said that DEC supports the licensing of foresters; he is against management in the forest preserves; he stated that there are tremendous ways to improve the administration of the Adirondack Park Agency Act and that the DEC is trying to bring some consistency among the harvesting and management techniques and standards now being mandated by individual townships around the state. The new commissioner also mentioned that he is streamlining the management of DEC by eliminating some top level executive jobs. Dan Walsh, assembly majority leader, was next on the program and confirmed the commissioner's prediction of passage of the 480a amendments. He thinks the passage of the amendments doesn't look good because of the "anti-exemption" feeling in both the legislative and executive branches. The majority leader spoke out in favor of multi-use of Allegany State Park. He said, "No doubt it is a multipurpose park and it should stay that way." He predicted that the decision on the park would not come much before this fall. Ivan Vamos, deputy commissioner, Office of Parks & Recreation (OPR) stated that the process was slow and deliberate because OPR feels that legal action after the decision is inevitable and there is "no sense in lawyers doing the groundwork that foresters and others should be doing." Richard (Myron) Knight, Hancock, NY, was recognized as the New York State Tree Farmer of the Year. Knight, a retired farmer, has a 365 acre Tree Farm in the Southern Tier. In addition to the primary goal of timber harvesting he also manages his land, which has been in the family since 1814, for wildlife habitat, water and soil conservation. A variety of association business was also conducted, including the expansion of the size of the board and a report from the Dues Structure Committee.
Because of Reaching High Because 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 caravan Of seasons, moving like a motley clan Across the earth. He grasped for stars and hurled His wishing into space until it twirled Away and faded like a dreamer's plan. The price for loving anything too much Even truth itself - is measured by a grief Whose quantum will besiege the mind and clutch At laughter like the north wind at a leaf. He lives in darkness, skeptical of day, Who asks for more than even gods convey. -Author
Unknown
Sugar Shack Named For R.R. Morrow NEWFIELD-R.R. Morrow was a familiar byline on sports stories in the Newfield News for many years. Though he has stopped writing since moving from Newfield last year, his name will still be found on a Newfield landmark. This landmark is the sugar house at Arnot Forest, the Cornell University forestry research area off Van Kirk Road. Morrow has been a professor at Cornell's Department of Natural Resources for 34 years, retiring this May. Upon retirement he learned that the sugar house would bear his name. "I didn't expect that," he said modestly. Morrow also received a sculpture from his students and a chair from Cornell University for his years of service at a retirement party, May 9. He and his wife Betty are relocating to the south now that his professional responsibilities are over. Their new address will be Heritage Rd., Rt. 9, Box 57, Easley, S.C. 29640. Both Morrows will be missed by the community. Betty was an active member of the Newfield Methodist Church, she chaired RAMP for a long time and was involved in the local Heart Association. Both have been very good friends to Odyssey Publications. We wish them good luck in their new home. Easley's lucky to have them. - Roberta Sperling Odyssey Publications
July-August
1983
Do you have beetles in your belfry? Do you have beetles in your belfry? Maybe not - but how about checking the sticks of wood by your fireplace or stove. Dr. Allan from SUNY college of ESF says that this is the time of year for them. In cold or rainy weather, I keep wood enough in the kitchen to fuel a fire for two or three days. Imagine my surprise when one morning I discovered neat little piles of fine powder two inches apart on all the pieces of wood and the metal floor protector underneath. The piles were so evenly spaced that it looked like spurts from a machine. There were no bugs around - no other evidence. Dr. Douglas Allan suggested that it might be powder post beetles. I took a stick of wood in to the college where Dr. Simeone examined it and said it was ash bark beetles which only attack green ash wood. However, upon looking into the whole subject of beetles in the wood, termites, etc., I felt that I should pass on the information which I obtained from Cooperative Extension in Syracuse. (They have a brochure on termites. Following is information about Powder Post Beetles.) -Editor
Powder Post Beetles Importance and Type of Injury Second only to termites as destroyers of seasoned wood, these species do not require that the wood be in contact with the soil. The larvae eat the hard, dry wood, tunneling through and through timbers in successive generations until the interior is completely reduced to fine, packed powder and the surface shell is perforated by many small "shot holes." Some of the species (Lyctus spp.) attack only the sapwood of the hardwoods, but others work through pine and fir and the heartwood as well. They may completely destroy the timbers of buildings, log cabins, rustic work, ship and airplane lumber, furniture, tool handles, wheel spokes, oars, casks, and other lumber. Their attack is an insidious one, because they may live beneath the surface for months and bore out through the surface in great numbers after the lumber has been made into furniture, implements, flooring, girders, or interior finish.
7 Life History, Appearance, and Habits - The winter, in unheated places, is generally passed in the larval stage, pupation occurs in the spring, and the adults emerge in spring or early summer. The adults of most of the species are small, ranging from 1/12 to 1/5 inch in length, hard -shelled, brownish, elongate and cylindrical or short and stubby, and with varied sculpturing on body and wings. They are not often seen in the adult stage. Eggs are laid in the pores of the wood. The larvae resemble small white grubs (1/8 to 1/3 inch long) with an unusually large head end. They eat the wood and pack their burrows with exceedingly fine flour-like frass. The holes are from 1/16 to 1/4 inch in diameter. Generation after generation of the insects may develop in the dry wood with little external evidence of damage until structural timbers or vehicle stock collapse, or furniture and finish are completely ruined. Control - The sapwood of green trees can be impregnated with solutions of copper sulphate or zinc chloride, 3f4 pound in 1/2 gallon of water for each cubic foot of sapwood, in the spring as leaf buds begin to swell, by sawing the tree off and setting the butt in a container holding the solution while the top is lodged against an adjacent tree. Or by various methods of banding, capping, or collaring the trunk, as described in the last reference below. Wood so impregnated resists insects and decay for many years. For the Lyctus species the complete removal of sapwood from the heartwood when lumbering, and eliminating it entirely from storage where lumber and lumber products are kept, is said to be completely effective in preventing attacks. Frequent inspection and destruction of infested stock, avoiding long storage, kiln-drying, steaming under pressure, treating with linseed oil, creosote, orthodichlorobenzene, kerosene, or turpentine, or vacuum fumigation of valuable furniture are available control measures. For the protection of furniture, finishing all surfaces with varnish or paint prevents egg-laying though it will not destroy the insects if already present. 'Various species of the Order Coleoptera, Families Lyctidae, Ptinidae, Anobiidae, and Bostrichidae. The best-known are species of the Genus Lyctus, and the furniture beetle, Anobium punctatum 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, 路1929, and Bur. Ento. Plant Quar. Or. E-409, 1937.
Deadline Extended for New England Tour The deadline for registration for the New England tour has been extended until August first. . With three successful international "People to People" tours under its belt, the New York Forest Owners Association is now offering one a little closer to home, September 18-23 - for the remarkable price of $475 per person. Every bit as beautiful as the Bavarian, Finnish, and Saskatchewan woodlots the group has toured, our own New England forests and Christmas tree plantations will be visited this year, and in the spectacular fall foliage season, too, when the sugar maples and aspens put on their show. We have arranged for forest owners and lovers to have a personally guided tour of the Von Trapp family forests, the same Von Trapps of "Sound of Music" fame. They run an Austrian Inn, where the group will be staying the first two nights and savoring the Austrian cuisine, as well as some free time for hiking or poking around the shops of Stowe, Vermont. Also featured on the five night tour will be a dinner meeting with the New Hampshire Timberland Owners Association . and the New England Forestry Foundation, a well endowed service organization that could serve as a model for many associations aimed at serving the landowner. The group will also visit a couple of small scale entrepreneurs dealing in Christmas trees. We will pay a call at the farm and woodlots of 1982 farmer of the year, Frederic Winthrop who is also the Massachusetts commissioner of agriculture, and the Jones Christmas tree farm, a well known cut-your-own Christmas tree farm (full time) in Connecticut. With the exception of one night at a very fine Sheraton Inn, all overnight accommodations are at country inns, some quite historical. If you like visiting other folks with your interest in woodlots and growing Christmas trees, contact Allan Knight, 257 Owego St., Candor, NY 13743, (607) 659-5275) and he will see that you get all the details.
New York Forest Owner
8
URBAN FORESTRY: Street Tree Management by Dr. Norman Richards Street trees are only a small part of the total trees in most communities, but usually they attract most attention in urban forestry concerns. Their key location between public streets and other community land uses makes their values and liabilities particularly prominent; and often, their limited, highlystressed spaces are difficult ones for the growth of trees. By definition, street trees are trees growing in public street rights-of-way, or more exactly, in the spaces within the R-O-W's not covered by street and other paving. Streetside strips are an oddly linear space resource. In Syracuse, for example, these strips are mostly 5 to 15 feet wide, total nearly 700 miles in length, and support about 40,000 public street trees. Obviously trees cannot grow entirely in these spaces, but depend also on adjacent land for rooting space and crown spread. Alternatively, trees growing just outside the R-O-W's often function as street trees in impacting the streetside strip and street. The management of street trees is complicated by the involvement of three parties: The government unit that is legally responsible for the trees (many delegate some management to adjacent landowners); the adjacent landowners, whose actions are critical to the growth and health of street trees; and the public utilities that usually have competing rights and needs for use of the streetside space. In 1979, we made a survey of community tree management in New York, receiving responses from 142 cities, villages, and suburban towns across the state. Public responsibility for street trees is usually centered in either of two community agencies: In most villages and towns, DPW or highway departments have responsibility; logically combining management of street trees with that of the streets. A disadvantage is that trees are largely a liability for street management, so often get low priority in a street-oriented department. Some larger communities have parks and recreation departments responsible for street tr.ees. This may give trees more attention, but isolates them from street management, and also places tree funding more in competition with recreation programs of these departments. Only a few larger communities have tree or forestry divisions that can give 'street trees the specialized attention
they deserve. Satisfactory management of street trees can cost communities over $10 per tree per year; generally making these the most expensive trees in the landscape. Competing uses for public budgets are therefore the major constraint to street tree management in most communities. Usually, the removal of deteriorating, hazardous trees is highest priority and the greatest expense; followed by replacement plantings when the population becomes visibly depleted. Emphasis tends to cycle between removals and replacement, and most communities have little left to spend on maintenance of trees to assure their good growth, function and longevity. Most commuaity residents want street trees in general, although they may not rate them high among total community needs. However, landowners' attitudes toward adjacent street trees tend to be more mixed, because they experience more of the liabilities as well as the benefits of these trees. It is wise for communities to plant street trees only where they have the support of adjacent landowners, and especially a commitment to protect and care for the trees during the critical early years. Many street trees are planted by adjacent landowners. Permission from the responsible agency is required in most communities, to en-
B-Pavement around the base of a tree can prevent water from reaching the roots. courage appropriate selection of species and planting sites. Commonly, and ideally, landowners "adopt" adjacent street trees by continuing minor maintenance and reporting major problems to the agency. Public utilities are a critical party in street tree management, because trees are entirely a liability to utility maintenance. Usually, street trees on at least one side of each street must contend with multiple overhead wires. Where streetside strips are fairly wide and the
wires are offset toward the street, trees can be offset toward the sidewalk (but no closer than 3 feet), and trained to grow past and around the wires. Species with open branch structure are best, such as red oak, silver maple, and honeylocust; species with dense crowns, such as Norway and sugar maple, and littleleaf linden, are poor for training around wires. Also, some trees respond better to pruning for wire clearance than do others; for example, silver maple prunes well but mature Norway and sugar maples tend to die back after pruning. Wires centered over narrow strips are a serious problem. Dwarf trees that can grow under wires usually are a poor solution because few are small enough to remain within the 20 feet or so clearance without severe top-pruning. Also, street trees should have clear stems pruned to at least 10 feet height, to reduce interference of branches with streets and sidewalks. This leaves inadequate crown for good growth of a dwarf tree. Paradoxically, dwarf trees require wide planting strips to avoid conflicts from their low crowns. Generally, it is best not to plant trees in narrow strips under wires, but instead, encourage tree planting on adjacent land if space there is adequate. The disadvantage is that these trees become landowner rather than public responsibility, but some communities have found means to help or partly compensate landowners for this. Underground utilities are a serious problem in their damage to roots. Although less obvious, it is probable that street trees are damaged as much by digging for underground utilities as they are by pruning for wire clearance. Damage can be reduced by placing utilities near the street, with trees as far back as feasible; and also by community restrictions on cutting of large roots in streetside digging. It seems logical to base the management of trees on good knowledge of the resource, but few communities have good information on their total street tree resources. Most street tree agencies identify their short-term management needs by periodic surveys' to locate problems, and from requests by residents, without the benefit of a good resource inventory for longer-term planning. A few U.S. cities, such as Washington, D.C., have a computerized, constantly updated inventory that serves both short-term management and long-term planning needs, but I know of no New York community with
July-August
1983
such a sophisticated street tree management program. In communities lacking good information on their street trees, conservation advisory committies or other concerned citizen groups can make a contribution by promoting a street tree inventory. There is now a New York Urban Forestry law permitting communities to set up tree advisory committees, but few have been formed. Some inventories have been made by agency staffs. Qualified consulting foresters or arborists can also be contracted to make inventories at a very modest price compared with the costs of street tree management. But in small communities, there is educational value in interested citizen groups doing the inventory themselves with technical assistance from certain D.E.C. foresters, extension agents, or others experienced in street tree inventory. Another forester and I helped eight residents inventory a small village's street trees in one Saturday. Some mistakes were made, but the inventory was useful to the village, and at least the participants gained a better understanding of street tree management. A good inventory is more than a tree count; it should evaluate both the streetside space conditions - width, wires, street curbing to protect the strip, and adjacent space and land use, - and also the dynamics of the tree resources - size, distribution, and condition, as well as species. Treeless spaces should be rated as to suitabillty for trees; generally, strips narrower than 6 feet should not be planted unless the benefits of trees outweigh the extra costs and problems of growing them there. Given the costs of street tree management, a practical planning goal for a community is to maintain the minimum number of good street trees, well distributed, required to adequately serve community values. A good general standard is one tree per lot front, or about 40 to 50 foot spacing. Extra trees are an added cost but little added public benefit. To evaluate street tree resources, it is useful to view a block strip, one side of a street, as the basic management unit or "stand." Regular forest stands normally start with many trees and thin to few trees at maturity, but the cost and individual value of street trees requires that most trees planted persist for a reasonable lifespan. This causes streetsides to be understocked when the trees are young, and if successful, heavily stocked when the trees mature. Commonly, street trees on a block
9 are mostly even-aged. The ideal of an uneven-aged stand of both mature trees and young replacements is not very fea-
A-An urban tree must fight drought, stress and other city stresses in its battle for survival. sible because young trees grow poorly under the influence of large trees. Stocking concepts used in regular forest stands are applicable to street tree stands. A stand can be considered effectively stocked if over 60% of the available spaces are filled with good trees; and conversely, when tree removals drop stocking below 40 %, there is room for replacement trees to be established. Regulation of age distribution for longterm community benefit is best done at the neighborhood rather than block level; that is, strip stands of mature trees and of predominantly younger replacements should be' well distributed throughout the neighborhood. An ideal age distribution for a neighborhood is about 40% young replacement trees, over 40% trees in their functional prime - generally 8 to 24 inches diameter, and no more than 10% old, deteriorating trees. A rather high proportion of replacements is needed because, inevitably, some are lost, before maturity. It is critical that replacements be suitable species, properly located and cared-for to assure their growth to good street trees; otherwise, the future street tree population is likely to be poorer than the present one. Much has been written on selection of street tree species. Historically, the major street trees in New York were sugar maple and American elm, silver maple in several communities, and also oaks in southeastern New York. Over the past 50 years, planting of native maples has declined, and the introduced Norway maple has become a major street tree, especially in larger communities. Loss of our elms from Dutch Elm Disease has increased concern for .species diversity among street trees. Some speciesdiversity is desirable to fit the diver-
sity of streetside conditions and needs in most communities. However, given the complex stresses on street trees, it is normal for only a few species to prove widely adapted to a community's streets and therefore dominate its older population. Reaction to this by planting' a diversity of other, new species for replacements - as many communities are doing - is a misuse of ecological concepts. Adaptation is more critical to future population success than is diversity per se, and most of the new species are unlikely to prove as Widely adapted as are the older proven species. The best information on species to plant in a community comes from its own existing tree population. Proven species should logically be continued in replacements wherever they are suitable; the best prospects for increasing diversity are less-common species that have already proven adapted on community streets. New species should be tested in small numbers and in noncritical locations until proven suitable. Communities differ in conditions for street tree growth, so species information from other areas should be used cautiously. In Syracuse, for example, some species widely criticized as street trees have proven generally successful, whereas several species rated highly in a recent Ohio test are unsatisfactory here. The high costs of removal and other liabilities of large shade trees have prompted many communities to replace these with more small tree species, such as flowering crabs and cherries. Small trees do not serve the same function as do large shade trees, and also tend to be shorter-lived so must be replaced more frequently. My observation is that most New York communities have many streets where relatively large, long-lived shade trees remain most functional; and fewer streets where small trees are more suitable. This is the kind of decision a community can make from good information on its streetside space and tree resources. For those actively concerned with street tree management, the following publications or reprints can be obtained from the author, S.U.N.Y. College of Environmental Science and Forestry, Syracuse 13210: Community Tree
Management in New York - 1979, ESF Pub!. 80-002; Modeling survival and replacement needs in a street tree population, Journal of Arboriculture, 1979; Diversity and stability in a street tree population, Urban Ecology, 1983.
New York Forest Owner
NYFOA Tentative Committee Assignments - 1983 Education and Publicity Mary McCarty' Dr. John Kelley Nancy Finnegan James Lassoie Bill Lynch Doug Monteith Norm Richards
Farmi trailer and knuckleboom loader attached to a Belarus tractor.
Tests of Harvesting Equipment at Heiberg Memorial Forest During the next two weeks, the Heiberg Memorial Forest near Tully will be the test site for a harvesting system which uses a farm tractor and trailer to move fuelwood to roadside. This study is part of a larger research project under the direction of Donald E. Koten and Douglas Monteith of the School of Forestry, College of Environmental Science and Forestry. The research is funded through the forest engineering research group of the U.S. Forest Service Northeast Forest Experiment Station in Morgantown, WV. The project will evaluate selected small-scale harvesting systems suitable for use on small non-industrial private woodlands. The present fuelwood demand provides markets and financial incentives for forest owners to improve their timber stands by removing low quality timber. The reduced potential for environmental damage of the smaller harvesting equipment could further encourage more owners to improve their woodlots by appropriate timber harvesting. The lower capital costs and increased mobility of some of the smaller equipment could also encourage owners to harvest their timber by increasing financial incentives. Results of this larger project will be available in the summer of 1984. The system being tested at the Heiberg Forest is a four-wheel-drive Belarus 420A farm tractor with a Farrni winch and knuckleboom loader and
trailer. The machine transports 8 foot lengths of fuelwood cut from selectively marked trees. The timber stand is typical of many in New York State resulting from early farm use. Production and costs are being recorded for all phases of the operation. Graduate students Steve Hubner, Bill Bragg, Bruce Radicello and Douglas Fox are conducting the field study. The results of the Heiberg study will be available next year. Donald Katen June 14, 1983
Membership Bob Derneree ' Ken Eberly Richard Garrett Dr. John Kelley Mary McCarty George Mitchell Linda Thorington Budget Stuart McCarty' Assistant Chairman Peter Levatich Alan Knight Al Roberts Linda Thorington Editorial Woods Walk Al Roberts' Bob Sand" Alan Knight Lewis DuMond George Mitchell Claude Le Cours Ken Eberly Nancy Finnegan Evelyn Stock Norm Richards Bill Lynch Nominating and Awards Dave Hanaburgh' Bob Sand Lloyd Strombeck Norm Richards Al Roberts Trust Management Dave Hanaburgh' Paul Steinfeld Lloyd Strombeck By-Laws Lewis DuMond' Nancy Finnegan James Lassoie Evelyn Stock
Legislation James Lassoie' Nancy Finnegan Bill Lynch Bob Demeree Claude Le Cours
Lang-Range Planning Peter Levatich • Mary McCarty Stuart McCarty Bob Demeree Doug Monteith Dr. John Kelley • Indicates Chairperson
July-August
11
1983
Earth Almanac The First Word
Dr. Richard V. Lea SYRACUSE, N.Y. - A former director of the New York Forest Owners' Association, Dr. Richard V. Lea, has assumed the position of chief technical advisor to the Forest Research Institute in Yezin, Burma. Lea, a professor of Forestry at the State University of New York College of Environmental Science and Forestry (ESF), will serve as chief technical advisor to the Burmese Institute for two years. ESF received a contract from the United Nations Food and Agriculture Organization four years ago to provide technical assistance for the development of a forest research institute in the southeast Asian nation. The contract, which has recently been extended for three years, received I funding support from the FAO for $446,OOQ. Lea and his wife, Helen, left Syracuse in mid-May and travelled to FAO headquarters in Rome, Italy, for an indoctrination program before travelling on to Burma. A specialist in silviculture, forest measurements and timber harvesting, Lea has been a member of the ESF faculty for 26 years. He has had extensive industrial forestry experience, and was director of ESF's summer program in field forestry for seven years. His research interests include northern hardwoods reproduction and timber stand improvement. Lea received his Ph.D. from ESF in 1953.
I have been this way before, a pilgrim on a northbound trail, an ordinary trail worn in the fashion of farm lanes, born of the need for shortcuts. The trail is the progeny of a two-cylinder John Deere and the logging chain, bearing yet the resistant image of a tractor dodging trees. Farther north, the trail is flanked on the morning side by a potato field and on the sundown side by a sugaring woods. Cinquefoil, pasture rose, and sand cherries claim the middlings. A plain trail of a sand township. Many times I have been on this trail between the wild maple wood and the tame, trued field. Sent by chores mostly. Only on occasion have I sought its shadows. Surprising then to discover in this place a monument to creation, a sign of such pervasive fertility that the scalptugging sensation must occur in like fashion to those who suddenly find themselves born again. The instant occasion of meaning and the sudden banishment of the word "ordinary." I found the sign in the mud of morning, the print of a doe and fawn precisely set in a tattle-tale earth and held there like a new and intimate gossip. As a farmer once given over to the lovely muscled shape of a thirty-aughtsix, I have seen deer tracks before. I have known the hack marks of heavybellied bucks, the sign of a deer running and, yes, of a deer hurt. But this signature is altogether different. The precise shape of it, drew down my hand to touch, pulled in an almost involuntary response. The track is like a printer's block cut from end-grain wood. The print would have pleased Gutenberg, who might have acknowledged the earth as parchment, and, sliding on that thread, caught hold of his invention and our literacy. It is pure conjecture to suppose the printing press was born of the print of a deer's track in the mud, but then morning is the believing edge of day. A question has long haunted a certain kind of philosopher and late-pubescent teenager, who for the sake of argument practice divine doubt. The question is simple: Are we real? We want proof that we and this creation are not forgeries. Some verification that we are not some dreaming puff of another's magical pipe. In personal fortune or tragedy we ask ourselves, "Is this happening to
me?" So we pinch ourselves to see if we are awake. We twist our necks to detect the brush strokes or find the welds that hold this place together. Always we wish to touch the wounds and feel the pulse. Creation is wont to ask such questions and respects if not humors the doubter. The doe was headed south. South toward the pond, the child in the big lee of her. (And like all children, unsteady and all knees.) The tracks described her adequately as the pencil-guided sentence. She had stopped at the puddle to drink, unhurried, unafraid. Wandered as farmers have at 5 o'clock in the morning. She turned to look at the highway, mystified at what drove those hard-shelled creatures. She went as I had gone, not exactly aimless and not exactly home. Did she wonder? Her sign is on the hill west of the pond. Did she go there to see the sunset, to see again how the fields fit the horizon? Do I show my wonder as plainly, or am I by my own tracks thought to be of a herd constantly feeding? What was the first word? I have come by my own methods to think that it was the deer who wrote the first word. The simple sentence of a hoofprint in the mud. That word made hunters of us, and in turn readers. The reading began as a hunger for supper; the hunger remains. It was the word that lifted the species upright to better follow the sentence. Pencils and newspapers owe a solemn allegiance to the hoof-print. And all the poems, all the love letters, all the declarations, owe a nod in the direction of that first sentence. Though it said little more than "I am." -Justin Isherwood The Conservationist
Two babies - 1 year old Erin McCormack and friend.
New York Forest Owner
12
Property Boundary Line Trees Trees often grow on or near property boundaries in woodlands as well as in city and suburban housing lots. Sometimes disputes arise as to who owns the property boundary line trees. The question may involve who has the rights to cut a tree or remove branches from a tree growing on a property boundary line. When legal questions are asked, it may take negotiations between lawyers to develop a satisfactory solution. Of course, the ultimate authority for resolving disagreements over interpretation of laws rests with the State and Federal courts. Even if one is innocent, it is unpleasant, nerve-racking, time-consuming and costly to be accused of a law violation. Therefore, in many cases it may be advantageous to remain in the enviable position of not being involved in any way in a legal controversy. What is the New York State law concerning ownership of trees that grow on property boundaries? We do not know the exact citation in the law books, but we do have a legal opinion from the Attorney General of New York State. The following article entitled "Trespass, Line Trees" was dated September 23, 1930 and has been verified as being current by Daniel W. Weller, Chief Forester, New York State Department of Environmental Conservation.'
Trespass, Line Trees "On the line. - If the trunk of a tree is on the boundary line, the tree is common property of both owners whether marked as a boundary or not. A shade tree standing on a boundary between adjoining owners is common property of both, and the mere fact that it stands on border of sidewalk affording shade for pedestrian does not interfere with right of either to protect it or recover damages for its destruction. 'Each of the owners upon whose land any part of a trunk of a tree stands, has an interest in that tree, a property in it, equal in the first instance, to, or perhaps rather identical with, the part which is upon his land; and, in the next place, embracing the right to demand that the owner of the other portion shall so use his part as not unreasonably to injure' or destroy the whole.' As such trees are the common property of both, neither may destroy without the consent of the
other, and where a row of trees is on the line neither is entitled to make his own partition by cutting alternate trees, and furthermore an injunction may be granted to prevent the destruction of a line tree. However, the mere fact that a tree stands upon a boundary does not preclude either owner from cutting away the branches overhanging his land. "Line trees belong to the adjoining proprietors as tenants in common. Where such trees are destroyed by one of the adjoining proprietors a trespass action may be maintained by the other adjoining proprietor. "2 The following opinions may help you to understand the property boundary line tree situation. 1. The "old tale" is that every other merchantable tree growing on a property boundary line belongs to each adjoining owner. This is not legally correct unless both owners agree. 2. Trees which stand on the boundary line belong to adjoining owners together as tenants in common. Where such trees are destroyed by one of the adjoining owners, proprietors or agents, a trespass action may be maintained by the other adjoining owner. 3. To prevent errors or trespass it would seem that most owners would prefer to keep a tree standing when marked as a boundary line tree as evidence of the boundary. Keeping a boundary line plainly marked would assist the owners as well as the logger to avoid trespass. Of course, this is a decision of both owners collectively as a matter of their common interest. '4. Trees standing close to the boundary that are face blazed or painted are not jointly owned. They belong to the owner on whose land they stand. Face blazed trees also serve a useful purpose as witness to the boundary. The N. Y. State Department of Environmental Conservation does not want face blazed trees adjacent to the property line cut if they are located on the state-owned side of the boundary. 'In a letter of March 3, 1980, Mr. Weller states, "I checked with our Bureau of Real Property and they verified that the Attorney General's opinion given in 1930 still stands; that line trees belong to adjoining owners as tenants in common." 'The case of Dubois v. Beaver, reported in Vol. 25 of the New York Court of Appeals Reports at page 123, is an authority for the views above stated.
Tax and the Tree Farmer It Pays to Keep Records The way you keep your Tree Farm books can save many tax dollars. Good records are the key to two important tax areas - expense deduction and equipment depreciation. Deductible expenses include all "ordinary and necessary" costs of timber management 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 equipment, expendable tools like axes and wedges, most state and local taxes, interest payments on timberland indebtedness, and insurance premiums for such protection as fire and public liability. Recordkeeping is important relative to equipment depreciation also. Equipment used on the Tree Farm is depreciable if it is used up by wear and tear, decay or obsolescence. The Economic Recovery Tax Act of 1981 put in place a mechanism to recover costs for equipment put in service after the 1980 tax year on a more rapid schedule than before. This is the Accelerated Cost Recovery System (ACRS), and generally costs of eligible equipment can be recovered by using ACRS over three year, five year, ten year or fifteen year periods. Typical three-year recovery property includes cars, light trucks and other items with an expected life of five years or less (chain saws and most hand tools fall under this category). A helpful hint: expenses from a timber sale may be required to be offset by gross sale revenue rather than taken as a deduction. Cruising, marking and consulting fees necessary for selling timber are examples of expenses that relate to a sale. These are some of the reasons that accurate recordkeeping is important. It can help you and your bookkeeper put a big dent in what you owe Uncle Sam.
...... Appearances Two girls at the beach were admiring the passing scene, which included an athletic 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 a man who owned a two-car garage, but he just keeps a bicycle in it."
July-August
13
1983
Multiple Use Tips Tree Farm Hunting and Fishing Agreements Our country has always valued outdoorsmanship, yet every passing season finds public lands more crowded and private land more posted. On opening day many sportsmen find themselves literally all dressed up with no place to go. Even if your Tree Farm is only ten acres, chances are very good that individuals or groups would like to use it for hunting and fishing. Here are some thoughts on how to go about it for your mutual benefit. A sporting use agreement gives a Tree Farmer control. With a signed lease between a Tree Farmer and sportsmen, many of the problems associated with allowing people to hunt or fish on your property disappear. The Tree Farmer controls who is on his property, what they can shoot at or fish for, how they must behave and when they will be present. A signed piece of paper and an eyeto-eye meeting between the Tree Farmer "host" and his "guests" and such problems as trash and shot-up signs vanish. Sportsmen should be made aware of seedlings and other delicate areas. A lease spells this out for all involved. Fees - This is an area that goes all over the ballpark. Zero dollars is the obvious bottom rung; the sportsman gets a place to hunt or fish, the Tree Farmer gets the elements of control discussed above. "Payment" to the Tree Farmer is usually a promise that the sportsman will post the Tree Farmer's property and patrol to keep out trespassers. A fee of one or two dollars per acre is the next set up, either on a per season, per day or per year basis. A rule of thumb many landowners use is to try to balance sporting revenues with tax expenses. Another factor affecting fees is what game is available on your Tree Farm. Property located on a prime trout stream, wildfowl migration route or deer area is obviously more valuable to sportsmen. Fees may be generally higher for deer and lower for dove. At the top of the scale are lands leased for goose hunting on Maryland's Eastern Shore. Shooting rights for these tracts can go as high as $50,000 per year, generally to groups of guides who package shooting tours for hunters. Texas is another area where shooting leases can
be expensive - $1500 season "per gun."
-
$2000 per
Fees between $25 and $50 per day (per gun) are probably more reasonable for the average Tree Farm, and even at this a Tree Farmer's revenue may be the hunter's or fisherman's lowest expense after transportation and equipment. If a stream has been stocked with trout or if a deer stand or duck blind is provided, fees should reflect this. Marketing - A box ad placed in the paper of the nearest city well in advance of opening day may be enough to generate all the business you want. Bulletin board notices on the gun or tackle shop wall are another way to let prospects know your property may be available, as is "word of mouth." Be sure you give yourself time to meet with and choose among your customers, picking those who seem most responsible. This also gives sportsmen the benefit of knowing where and when they will be hunting well before the season starts. A growing number of states require a hunter to carry written permission of a landowner along with his license. A copy of your lease can serve this purpose. With a little careful planning, hunting, fishing and Tree Farming can flourish with benefits to all parties involved.
Veneer Log Market Due to loggers' inquiries, I called 4 veneer log buyers in different parts of the state and they provided the following prices for logs loaded on trucks. Top demand has been for red oak, and prices quoted ranged from $300 to $700 per MBF Doyle. The demand for the more expensive white oak is "softer" with prices normally ranging from $300 to $1600 MBF Doyle with $1200-$1500 being common for 14"16" dib (diameter inside bark) logs. One veneer log buyer said that the hard maple market was closed. He reported that prices were low with the best being about $275/MBF. The white ash veneer log market was closed to one buyer, but another would pay between $700 and $900 per MBF Doyle for white heart 14" dib and larger. Quoted for bitternut hickory veneer logs was a price of $300/MBF Doyle. Veneer log buyers agreed that compared to 2 or 3 years ago the market has
"medium" demand, and they thought it would increase after the normally slow summer season. It was reported that Canadian buyers and other out-of-state buyers were picky, selecting only the best logs for high priced veneer. In contrast to 2 years ago when allof 100 logs might have been purchased by a Canadian veneer log buyer, reports are that only ten of them would be acceptable this year due to weak demand. Only the best logs would be purchased. However, it is hoped that in September the demand for veneer logs will increase. Strategy based on complexity. It should be noted that quality of veneer logs is especially important in determining price; and quality is part of the reason for price ranges being quoted. Ash with white wood and only a pencil heart of brown in the center is more valuable than ask with 1/3 of its diameter in brown wood. Black Cherry with no gum spots is more valuable than that with gum. Normally as diameters increase, values are greater. The actual color of black walnut heartwood affects its value. The number of growth rings per inch can influence price of oak and ash veneer logs. In addition to species-factors, individual markets (produce manufacturing facilities) vary in their requirements and prices for veneer logs. Consequently, prices offered to sellers of veneer logs can vary considerably due to a combination of all the factors mentioned. And therefore, it behooves you to market veneer logs at highest prices consistent with maintaining over a period of time a favorable working relationship with veneer log buyers you can trust. A comprehensive list of all veneer log buyers does not exist. Some individuals and some sawmills purchase veneer logs. Partial lists of veneer log buyers can be obtained from my office or your local forester. Stumpage price to woodland owners. Obviously the stumpage price to woodland owners must be much less than what the harvester receives for veneer logs because the logger must gamble on what the veneer log market will pay; and logs can be spoiled due to damage from splits, insects and stain. -David W. Taber Extension Specialist Renewable Resources •••
* ••
New York Forest Owner
14
They Who Must Choose That wisdom has its price Is nothing new. That wise men stumble Through valleys of thorns for the ultimate breath of roses Is sure as the grave. Cry out at the moon that compels the tides If this point distresses you. Watch the loneliness and the pain around you Of men who have chosen - the thinker, the painter, The musician, the poet with his dream. Observe their paying With 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 even Galileo, dropping his stones from Pisa's tower, Nor Jesus at Gethsemane. Let philosophers seek the truth, artists Hunger 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 Days BOONVILLE, N.Y. - Officials of the New York State Woodsmen's Field Days every two years conduct a survey of attendees. Recently the following facts were made public regarding the 1982 Woodsmen's Field Days held in Boonville last August. 1. 55 % of attendees list occupations connected with forests or forest industry. 2. 85% of attendees list having hobby or recreational activity that takes place in forest environment. 3. 79% of attendees had purchased chain saw during last three years and 68 % planned on purchasing a chain saw in the next three years. 4. 82% of attendees to heat home.
used firewood
5. 61 % of attendees traveled 50 to 200 miles to attend field days with 8 % traveling more than 200 miles. 6. 51 % of those attending
live on farms or in non-farm rural residences and 42% resided in small towns.
7. Primary reason given for attending the Woodsmen's Field Days was "to see equipment. " 8. 65% of attendees were interested in learning more about forests, forest management, or growing and harvesting timber.
Tax and the Tree Farmer Protecting an Estate by Bob Slocum & Charles M. Tarver Mr. Tarver is a trust officer of the First National Bank of Atlanta
Time and time again we hear the unfortunate story of family timberland being sold in order to raise cash to pay estate taxes - or the government getting more than the heirs. The pressures placed upon family members who have the responsibility for administering an estate are often overwhelming. There is frequent disagreement among legal heirs because of differing opinions and objectives. The end result is often an estate which is heavily taxed and burdened by excessive administrative costs, or timberland and other assets sold at less than top price because of urgency. Finally, there can be serious friction among the heirs. The tale is all too familiar. Too often, forest management stops when the land goes into an estate, not because the owner intended for it to happen, but because he failed to provide for continuing management. Such a lapse can severely cut the value of both land and timber. These circumstances can be avoided through professional estate planning. First, organize your estate planning "team." The following professionals should be members of the team: attorney, accountant, bank trust officer, life insurance representative and professional forester. Professional estate planning by you and your team can ease the burden of estate taxes and administrative expenses, reduce losses as a result of distress sales, prepare for a loss of business leadership and provide for continued management of timberland holdings. A properly drawn will as a part of professional estate planning:
1. assures an orderly distribution the assets in the estate; 2. avoids the problems with "unexpected" heirs;
of
associated
3. prevents unanticipated values in the estate in the form of overlooked or undervalued assets; and 4. makes provisions for loss of income. Since the will serves both to guide and limit the trustees efforts, it is vital that the landowner make his wishes known and make provisions for having them carried out. Landowners might even do well to place their timberlands under the management of their trustees at an earlier date to insure that the trustees have the capability and latitude to obtain best results in the absence of the landowner. Trustees should be provided enough latitude to make contracts beyond the period of the trust (i.e. , to borrow money pledging trust assets, to hold non-income producing property, to make allocations - between the beneficiaries - if and when the property is sold, and to employ such experts as may be necessary for the best management of the property). Common Estate Planning Problems Probably the most common problem associated with the typical timberland owner's estate is illiqUidity - having assets that cannot be easily converted to cash. Usually very few assets in the estate are income-producing; most are tied up in the land. Many landowners are "land poor." Income from timberland comes at irregular intervals and attempts to regulate this incerne increases susceptibility to fluctuating market prices and creates additional income tax consideration - particularly capital gains benefits. Landowners should make sure that sufficient funds are provided in the trust to permit the trustees to continue the management program begun by the owner. Insurance policies or other funds might meet this need. Division of timberland among several heirs is difficult to plan for and "chopping up" the land is usually undesirable anyway. Without control of this problem through a well planned estate, family members often find themselves at odds in deciding how to fairly divide the timberland. Another consideration is the increased cost and difficulty of managing several small tracts as opposed to managing one large one. liquidation of timberland which is jointly owned is often very difficult and can actually decrease the value of the asset considerably. Estate planning can solve these problems. - The American Tree Farmer May/June, 1982
July-August
1983
Income Tax and the Timber Owner For income tax purposes your expenditures as a forest owner are classified as (a) additions to capital, such as the acquisition of land and timber; (b) deductions from gross income, such as operating expenses; or (c) deductions from timber sale proceeds, such as timber sale expenses. Certain expenditures that are deductible otherwise may be treated as additions to capital if you choose (or "elect") to do so. Capital Expenditures Money you spend to acquire real estate or equipment, or to make improvements that increase the value of real estate or equipment already owned, is classified as a capital expenditure. Examples of capital expenditures are purchases of land, timber, buildings, equipment having a useful life of more than 1 year, and the acquisition of rights-of-way or other easements extending more than 1 year. Examples of other capital expenditures are money spent for the construction of bridges, roads, and firebreaks; money spent for tree planting and seeding; and money spent for major repairs that prolong the life of equipment. You cannot deduct capital expenditures from gross income in the year they are incurred. Instead such expenditures are recorded, that is, used to establish or add to a capital account. The process of recording an expenditure in an account, instead of deducting it from in. come in the year made, is referred to as capitalization. At any given time the dollar value recorded in each account represents how much you have invested in that property. This amount is the basis of the property. (See Publication 551, "Basis of Assets.") When you acquire assets such as land, timber, buildings, and equipment, the amount paid for' the asset is recorded in the account reflecting the asset. This amount is the original cost basis of the asset. The original basis may change as capital improvements are made to the asset or as allowances for depletion or depreciation are claimed. As noted earlier, capital improvements increase the basis, while allowances for depletion and depreciation decrease it. The balance in an account after the account is established is referred to as the adjusted basis. You use the adjusted basis to determine the allowance for depletion for timber that is cut, the basis for gain or loss for timber
15
that is sold, or depreciation for equipment, buildings, and depreciable land improvements. The basic land, timber, and equipment accounts may each have one or more subaccounts. Buildings are usually carried in separate accounts.
apply to you are gift, nontaxable or partly taxable exchange, or replacement of involuntarily converted property. In these cases, consult Publication 55l. You must establish a separate basis for the timber to determine the gain or loss if you sell the timber or the allowance for depletion if you cut it. The difference between the basis for gain or loss and an allowance for depletion is explained on page 12. Forest property may also include roads, fences, buildings, and other assets. In most cases you will want to establish capital accounts for each class of asset in order to claim depreciation deductions. This is the only way you will be able to recover your basis in some of these assets before you have completely disposed of the property. Sales contracts and other instruments of transfer usually do not list separate prices or values for the land, timber, and other assets acquired in a single transaction. So you must allocate the total cost or other basis of the property among the land, timber, and depreciable assets acquired with the property. The portion of the basis you attribute to the land apart from the timber and improvements must be separated out because you can only recover this portion when you sell the land or dispose of it some other way. Determine the basis of the various assets acquired by allocating the total basis according to the separate fair market value of each. Here is an example to help explain this procedure.
Original Cost or Other Basis. The dollar amount entered in an account when you first acquire an asset depends on how you acquire it. If you buy the asset, the first entry is the actual cost. However, there are several other ways to acquire timberland and associated property. The most common is by inheritance. Inherited assets take as their basis the fair market value of the asset on the date the deceased died or on the alternative valuation date. This market value is usually greater than the deceased's basis. Passing title by inheritance, therefore, usually results in a "stepped-up" basis in the property. If the deceased's estate was required to file an estate tax return, use the fair market value recorded on the Federal estate tax return. If the estate was not required to file a Federal estate tax return, use the appraised value used for the State inheritance or transmission tax. Other types' of acquisition that may
Example I-You bought a 100-acre tract of timberland in 1975. The contract price was $41,000, but you also paid $800 to have the boundaries surveyed, $200 for a title search and filing, and $1,600 to have the timber cruised and evaluated. Therefore, your total acquisition cost was $43,600. The timber cruise conducted at the time you bought the tract determined that the tract contained 1,000 cords of merchantable pine pulpwood on 90 acres. There were also 10 acres of young growth (trees of premerchantable size) which contributed to the value of the property. The fair market value of the timber on the date of purchase was $18 per cord. The young growth had a fair market value of $25 per acre. The fair market value of the land itself, not considering the timber, was $200 per acre. Therefore, the sum of the separate fair market values of all of the assets purchased was $38,250.
FOREST
Bookshelf 1. A Guide to Federal Income Tax for Timber Owners. Agricultural Handbook #596. Available for sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402. 2. Your Federal lication 17.
Income
Tax, Pub-
3. Tax Guide for Small Businesses, Publication #334. 4. Depreciation, Publication #534. (2-3-4) are available from many Internal Revenue offices or call toll free number listed in your phone book under United States Internal Revenue Service. Federal
Income
Tax Forms
Sec. 631 (page 42, 541) - Cutting of Timber Sale 42,547; Election to Consider Cutting of Timber as Sale or Exchange. Schedule D (form 1040) Capital Gains and Losses. Form (T) (timber) Forest Industries Schedules ..
Non profit org. bulk rate u.s. POSTAGE PAID Camillus, N.Y.
13031 Permit No. 57
Evelyn A. Stock Editor 5756 Ike Dixon Rd. Camillus, NY 13031
Homer (left) and Hoyt Ackles at the edge of their hardwood plantation.
ASK A FORESTER
spacing of 6 x 8 feet. They had good survival so the trees grew tall and straight. In fact they have thinned it twice, and the basal area is still about 100 sq. ft. I measured several of the dominant trees and their average diameter at breast height is as follows: red oak 13.5, white oak 12.8, tulip poplar 14, ash 11.7, and basswood 8.8. I don't know if they planned it that way, but just as interesting as the plantation, is another part of the same old pasture, that they did nothing with. We looked that over too. It joins right on the plantation. It too is fully occupied by hardwood trees - which seeded in naturally. There are some different species, the stand is not uniform, and the trees are a little smaller. I measured some of the dominants and here are their average diameters: basswood 9.5, hard maple 9.4, hickory 8.2, and ash 6.5. As they say, nature abhors a vacuum.
by AL ROBERTS
MORE ON HARDWOOD PLANTING In the March-April issue of "Forest Owner" I made the statement in the Ask a Forester column that "past trials at planting hardwoods in New York have not proven successful." Quite quickly our editor got a letter (printed in the May-June issue) which proved me wrong - to a degree. Subsequently, she and I made a date to look at the Ackles Bros. hardwood plantation, and the following is what we found out. The Ackles have a 250 acre farm near Marietta, in Central New York. They raise apples and until recently had a dairy. Now they grow grain, raise a few heifers along with their apples. They have fifty acres of woods. They have been Forest Practice Act Cooperators since the beginning of the program and have had three timber harvests
since the 1940's. They are charter members of the N.Y. Forest Owners Assn. So much for background. In the late 1930's they set out to prove that you can make a successful hardwood plantation. Since they were conservation oriented they knew Josh Cope who was the now almost legend- . ary Extension Forester at Cornell. And this is why I say I was wrong only to a degree. You can grow hardwoods if you do it correctly. The Ackles had a few acres of pasture which was nonproductive so with Josh Cope's help and advice they went to work on it. They plowed, disced and fertilized about five acres of it, and that is the key to success. Treat the trees like a corn crop and they will survive and prosper as the Ackles plantation has proved. Cope supplied them with red and white oak, basswood, ash, cherry and tulip poplar which were planted at a
A row of red oak.