The New York Forest Owner - Volume 22 Number 3

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New York Forest Owner

Vol. 22, No.3 THE NEW YORK FOREST OWNERS ASSOCIATION Editor

Evelyn Stock 5756lke Dixon Rd. Camillus, NY 13031

In This Issue P.2

Welcome Our New Members

The Front Cover; New Members; Board of Directors

Steve Dombert

P. 3

President's

RD #1 Hornell, NY 14843

P.4

More on Timber Taxes, by Al Roberts; New York Forest Owners to Tour Great Britain

R. Dean Frost

NYFOA BOARD ADOPTS NEW MISSION AND OBJECTIVES; Cable Logging System to be Tested in New York; Photos Preserve Your Trees, Plants

Roger Gates

P. 5

P.6-7

Message

STUMPAGE PRICE REPORT FOR JANUARY 1984 #24

P.8-9

Our Forest, by Bill Lynch

P. 10

Record Keeping; 1984 Summit Vacations

P.11

Cornell Offering Home Study Course; Forest Bookshelf; Heritage Land

P. 12

On the Calendar

RR #1, P.O. Box 80 Whitney Point, NY 13862

RD 2, Box 31 Arkport, NY 14807

Susan M. Hall Vesa Rd., RD #2, P.O. Box 226 Trumansburg, NY 14886

Virgin hemlock in open stand following death of American beech, on the Adirondack Mountain Reserve (Ausable Club) Lands at Keene Valley in Essex County, NY.

NYFOA Directors As of November 1, 1983 (By date their terms expire) 1984 * Robert L. Demeree 'David H. Hanaburgh * James P. Lassoie Harold Petrie Norman Richards 'Robert M. Sand Lloyd G. Strombeck 'Will complete 6 years as Director.

1985 Robert A. Jordan Thornton Rd. Sinclairville, NY 14782

John E. Parry (gift from Shelly Mitchell) 716 Lancaster Ave. Syracuse, NY 13210

William & Beverly Sorensen 129 Home Place Staten Island, NY 10314

William A. Wimsatt

FRONT COVER

Published by the NEW YORK FOREST OWNERS

121 Cayuga Park Rd. Ithaca, NY 14850

Winfield Worrall RD #1 P.O. Box 228A Peru, NY 12972

Ken Eberley Richard E. Garrett J. Claude LeCours Mary S. McCarty Douglas B. Monteith Earl Pfarner Paul Steinfeld

1986 Nancy Ferns Finegan John W. Kelley Alan R. Knight Bill Lynch George F. Mitchell Al Roberts Linda Thorington


May-June

3

1984

Our organization is at a crossroads. The agenda for our annual meeting on April 28 includes a discussion of whether to continue our existence as the NYFOA, or whether to merge with a new organization in formation, the Empire Forest Association (EFA), which is being created through the initiative of the Department of Environmental Conservation (DEC). DEC has made a decision to develop this new organization with goals similar to those of NYFOA, in preference to lending its support to the growth of NYFOA. DEC has chosen the Forest Practice Board (FPB) to become the nucleus for the new organization. DEC plans to funnel to the FPB $30,000 over a three-year interval to help pay the salary for an executive director of the EFA. Since October, 1983, two of our Board members, Dr. John Kelly and Alan Knight, have represented me in discussions with DEC personnel and representatives of the FPB about a new organization that would seek a larger membership than NYFOA has enrolled. This new organization would be called EFA, and its Board of Directors would consist of four members from the FPB, four from NYFOA, and one State forester. The executive director would be responsible to this Board. At a meeting of the NYFOA Board on March 10, Dan Weller, Chief of DEe's Bureau of Forest Resource Management, and Margaret Warren, from the FPB, were present to discuss these ideas. There were many sharp questions and comments from our Board, and an open exchange of views. Our Board decided to defer discussion of a possible merger until it received a written proposal from the FPB. One must wonder why DEC chose to budget $30,000 to create a new organization, when without spending a cent, it could have chosen to help NYFOA grow into a larger organization. Does DEC really want a strong organization of independent private forest owners who would actively communicate with it about the best ways to promote wise use of public and private lands? NYFOA has never received a written proposal to consider, although we have asked for this. There are many questions still unanswered. How will the salaried executive director be selected? Who will provide needed funds beyond those offered by DEC for the executive's salary, fringe benefits, office, secretarial help, and various other expenses? What ser-

The President's Message路

vices to members could EF A provide that would improve those now provided by NYFOA? Obviously it is difficult to develop an effective cooperative relationship with a large public department. This does not mean it should not be attempted. But it is also difficult to go it alone as a purely voluntary organization. To carryon its normal functions, NYFOA needs capable people willing to devote their time and energy. It is always difficult to find such people. There is much more work involved in maintaining our organization than appears on the surface. Developing a larger organization would take more work and probably more money from the membership. It would probably require professional help. Ultimately, our choice is between the effort required for NYFOA to be a vigorous independent organization, and the effort required to become a force in a new organization with limited government support.

We are eager to hear your views on this matter, particularly if you have been unable to voice them on April 28. -Paul Steinfeld Gilead Tree Farm Halcott Center, NY

"I remember salt smoke from a beach fire And shadows under the pinesSolid, clean. <fixedSeagulls perched at the tip of land, White upon green ... And a wind comes through the pines To sway the shadows; The seagulls spread their wings, Lift And fill the sky with screeches. And I hear the wind Blowing across our beach, And the surf, And I see that our fire Has scorched the seaweed."


4 Nearly everyone realizes that land taxes on timberland can be deducted as a business expense even though no timber was sold in that year. Likewise, most people realize that income received from the sale of timber qualifies as capital gains income. However, many people, I believe, are not aware of another significant tax allowance called depletion allowance; and if they are, they may not know how it works. And don't assume that the professional who may prepare your income tax form understands it, as a lot of them don't deal in timber accounts often enough for them to take the time to . .study the rules that govern timber sales. Therefore, anyone planning to sell timber should find the following information valuable. It is taken from .material that FORECON, INC. (a for'estry consulting firm) has written up for their clients' information. I found it the most understandable of the many writeups on the subject that I have read. Depletion Allowance Depletion allowance is essentially the original investment the landowner has in the timber on an area of forest property. When timber is sold he is allowed to recover through depletion his original investment in the timber. In effect, he is able to write off the capital investment in the timber as it is sold. 1 Annual expenses incurred on the woodlot, such as property taxes and interest charges on loans used to purchase property, can be deducted from the landowners regular income, whether or not he has derived any income from the property in that year. Timber sale expenses such as forester fees and road construction can be deducted fror;n the sale proceeds. The net profits of a timber sale, the gross proceeds minus sale costs and depletion allowance, is considered capital gains income and is taxed at a lower effective rate than ordinary income. Example: Assume the purchase of a tract of timber for $26,300.00. After the purchase, the tract of timber was muentoried and found to contain 1,235 MBF. of sawtimber with an average value of $17.00/MBF. The total value of the timber is $21,000.00. The land value is equal to the total purchase price minus the timber value, $26,300.00$21,000.00 = $5,300.00.2 The depletion allowance at the time of purchase equals the depletion basis ($21,000.00) divided by the timber volume (1,235 MBF).

New York Forest Owner by using appropriate growth rates and by using timber values as of that date.

More On Timber Taxes by Al Roberts

$21,000. -i- 1,235 MBF=$17.00/MBF The depletion allowance must be updated periodically to reflect growth and deductions made from the depletion basis as a result of timber sales. The depletion basis, or capital you have invested in the timber, does not increase and, in fact, will decrease with each timber sale. Consider the first timber sale. Volume at this time will have increased to 1,500 MBF for this example. Assuming a harvest of 500 MBF at a price of $100.00 per MBF, the taxable income would be calculated as follows: Depletion Allowance = Depletion Basis-+-Volume=$21,000.00 -i- 1,500 MBF = $14.00/MBF. Gross sale income $100.00/MBFx $50,000.00 500MBF Foresters fee (10%) 5,000.00 Depletion Allowance $14.00/MBF x 7,000.00 500MBF Net Sale Profits

$38,000.00

The Net Sale Profits are taxed as capital gains income. Capital gains income is subject to a 60 percent exclusion. That is, 60 percent of the gain is not taxed at all and the other 40 percent is added on to the individual's regular income and taxed as a part of his regular income. Example: Net Sale Profits 60% capital gains exclusion

$38,000.00 -22,800.00

Taxable timber sale income $15,200.00 The $15,200.00 would be added to the individual's regular income and the appropriate income tax would be paid on this total amount. I have a few comments to make on the above: 1. You must have a timber inventory and appraisal as of the time you acquired the property. If you acquired the property some years ago and didn't have an appraisal made, don't despair. A consulting forester can make an estimate of value as of a particular date

2. If you were real lucky and bought a timber lot which turned out to have timber on it worth more than the purchase price, you can't have it both ways. Your depletion allowance is limited to what you paid for the property minus a "reasonable" value for the land itself, of course backed up by a timber inventory. 3. If you inherit property, paying nothing for it, you are still allowed a depletion allowance based on a timber inventory and appraisal as of when you inherited the property . 4. Note that when a sale is made, considerable documentation of the facts concerning the sale are required. If you are not well versed in collecting such information you would be well advised to hire a forester to conduct the entire sale for you. 'The logic for this is that if you buy something for $100 and later sell it for $100, you have made no profit, thus no tax is due. 'In this example the appraised worked out to $5,300.00.

value of the land

NY Forest Owners To Tour Britain Forest landowners and Christmas tree growers will have a chance to visit their British counterparts this August. The New York Forest Owners Association is conducting another in its series of overseas tours. Scheduled for August 19 - September 2, 1984, the tour will visit woodlot owners and Christmas tree plantations from Ayrshire, Scotland, to England's famous Lake District, to the Yorkshire dales made famous by author-veterinarian James Herriot, and south towards London. Along the way, the tour will have a chance to sample the history, culture and shopping, too .. , it's not all work and no play! With the help of the British Christmas Tree Growers' Association, the Scottish Woodland Owners Association and others, this promises to be one of the best tours yet. For details about this first come, first served opportunity, contact The New York Forest Owners ASSOCiation, 257 Oswego Street, Candor, New York 13743, telephone (607) 659-5275.


May-June

5

1984

NYFOA Board Adopts New Mission and Objectives At its meeting in December, the Board of NYFOA adopted unanimously the Mission and Objectives recommended by the Lone Range Planning Committee. The committee, which had been reconstituted in September, worked through the fall reviewing the past history of the Association, the external factors influencing it and its future course. The new Mission is somewhat broader than the original Mission of the Association. MISSION STATEMENT for NYFOA: The Association is organized to encourage the wise management of private woodland resources in New York State by promoting, protecting, representing and serving the interests of woodland owners. The new Objectives are a restatement and simplification of many of the objectives previously developed by the Association, as well as representing some new directions. They are: GENERAL OBJECTIVES of NYFOA: 1. To assist owners in making decisions for the best use of their forests. 2. To work to increase profitability of woodlot investment. 3. To influence legislators at all levels of government to strengthen forestry as an industry. 4. To unite forest owners in a common cause of improving their forest resources and forest opportunities. 5. To inform the public on the value of a healthy tree growing industry. The committee, in developing the objectives, was particularly impressed with the facts that there are over 500,000 forest owners in New York State and that only about 700 of them are members of the Association. Therefore, the Objectives are ambitious, with the challenge being how to meet them in the years ahead. In the immediate future, the new Mission and Objectives will serve as useful guidelines for assessing the proposal to merge NYFOA into a new organization to be called the Empire Forest System. In effect, we know where we want to go. The question to ask is, will we get there sooner and more effectively with the Empire Forest System or can we do it alone?

Until the merger proposal has been decided on, the Long Range Planning Committee has suspended its deliberations as to what specific near term objectives and activities should be undertaken by the Association to achieve its new general Objectives. The committee consists of Alan Knight, Vice Chairman; Bob Demeree, John Kelley, George Mitchell, Doug Monteith, Howard Ward and the writer with Paul Steinfeld and Mary McCarty serving as ex-officio members. -Stuart McCarty Chairman Long Range Planning Committee

Photos Preserve Your Trees, Plants Next time you have film in the camera, take it outside and get some pictures of your trees and other landscape plants. The photos could save you money later on. If the trees or plants are damaged or destroyed, you may be able to collect a casualty loss from your insurance company or, in some cases, deduct a portion of the loss from your federal income tax. If the loss resulted from action by an outside party, compensation may be available from the responsible individual, company, or government agency. In any case, it will be important for you to demonstrate the "before and after" condition of the tree or plant and, according to the American Assn. of Nurserymen, photographs provide the best evidence.

Cable Logging System to be Tested in New York Much of the wood in the Northeast that could be used for furniture, housing, firewood, and other wood products is out of reach. Several factors have contributed to the situation, but a new cooperative study initiated by the USDA Forest Service may help pinpoint a method that would bring these needed resources back within our reach. The problem stems mainly from three conditions. First, most of the commercial forest land is on small, privately owned lots, which are seldom managed for timber. A third factor is the logging equipment, which is costly and geared for flatter terrain. These conditions will be addressed in an unusual five-party cooperative study

formed in January of this year. The investigators will be testing and evaluating a cable logging system called the Clearwater Yarder. Participating in the experiment will be the USDA Forest Service, Northeastern Forest Experiment Station; the State University of New York (SUNY) College of Environmental Science and Forestry; the International Paper Company; the New York State Energy Research and Development Authority (NYSERDA); and the New York State Department of Environmental Conservation (NYSDEC). Cable systems, which are popular in Europe, have long been known to be efficient and to cause less damage to the environment than the skidder-tractor systems popular here. Cable systems were once common in the East, but now they are used more often in the West for handling large timber on steep slopes. The Clearwater Yarder may offer another chance for cable yarding, the environment, and wasted timber resources in the East. This light-weight system was developed by the USDA Forest Service in Montana. The yarder will be tested and evaluated in a variety of conditions on New York's steeper forest slopes. Researchers will look at the production costs under various conditions. They will compare the energy consumed to the . biomass harvested. They will also identify adverse effects on the environment, and prepare gUidelines for the yarder's use. SUNY will be responsible for the overall administration of the project. Aside from providing the yarder and a portion of the funding, the Forest Service will help design a study plan and assist in the operation and analysis of the study. International Paper Company and NYSDEC will help locate study areas and assist in forming an operating plan. NYSERDA will coordinate a three-day demonstration program and publish a final technical report as well as a guide to general use. Laing Logging Inc. has been selected to operate the yarder. The Clearwater Yarder is scheduled for operation in New York between May 1 and July 7, 1984. The study is expected to run until April of 1985. For information on the project, call Penn Peters, Northeastern Forest Experiment Station, 180 Canfield Street, Morgantown, W. Va. 26505; tel. (304) 2914483.


New York Forest Owner

6

Stumpage Price Report January 1984 / Number 24 The prices contained in this publication are collected from harvesters and wood processors in 14 price-reporting areas throughout New York State, and are intended to serve only as a guide in the marketing of standing timber. The actual value of a specific stand of timber may be influenced by the following factors: 1. Timber quality 2. Volume to be cut per acre 3. Logging terrain 4. Market demand 5. 6. 7. 8. 9.

Distance to market Season of year Distance to public roads Woods labor costs

Price Reporting

Areas

Size of the average tree to be cut 10. Type of logging equipment 11. Percentage of timber species in the area 12. End product of manufacture 13. Landowner needs 14. Landowner knowledge of market value 15. Property taxes 16. Capital gains aspect of Internal Revenue Code Anyone of the above factors can have a highly significant effect on stumpage prices for a species in one given area, while it may have a less significant effect in another area.

List of DEe Regional Forestry Headquarters, Region 1 Building 40, SUNY, Stony Brook, NY 11790 Nassau, Suffolk

(516) 751·7900

Region 2 2 World Trade Center, 61st Floor New York, NY 10047 (212) 488·2755 New York City Region 3 RD Box C, Millbrook, NY 12545 (914) 677·8268 Dutchess, Westchester, Putnam 21 South Putt Corners Road New Paltz, NY 12561 (914) 255·5453 Orange, Rockland, Sullivan, Ulster Region 4 Jefferson Road, Stamford, NY 12167 (607) 652·7364 Delaware, Montgomery, Otsego, Schoharie 439 Main Street, Box 430 Catskill, NY 12414 (518) 943·4030 Albany, Columbia, Greene, Rensselaer, Schenectady

Addresses and Telephone Numbers

Region 5 Northville, NY 12134 (518) 863-4545 Fulton, Hamilton

Region 7 Box 594, Sherburne, NY 134670 (607) 674·2611 Broome, Chenango, Madison

Ray Brook, NY 12977 (518) 891·1370 Franklin, Clinton, Essex

Box 1169, Cortland. NY 13045 (607) 753·3095 Cayuga, Cortland, Onondaga, Oswego, Tioga, Tompkins

Box 220, Warrensburg, NY 12885 (518) 623·3671 Saratoga, Warren, Washington Region 6 Route 812, Box 31 Lowville, NY 13367 (315) 376·3521 Jefferson, Lewis 30 Court Street, Canton, NY 13617 (315) 386·4546 St. Lawrence 225 North Main Street Herkimer, NY 13350 (315) 866·6330 Herkimer, Oneida

Region 8 115 liberty Street, Bath, NY 14810 (607) 776·2165 Chemung, Genesee, livingston, Monroe, Ontario, Orleans, Schuyler, Seneca, Steuben, Wayne, Yates Region 9 128 South Street, Olean, NY 14760 (716) 372-0645 Allegany, Cattaraugus, Chautauqua, Erie, Niagara, Wyoming

LF·P20 (2/84)


r-,

The Stumpage Price Report is published

semi-annually

(January and July) by:

Policy and Economic Development Section Division of Lands and Forests New York State Department of Environmental Conservation 50 Wolf Road, Albany, New York 12233-0001 • (518) 457-7431

Roundwood Stumpage Prices-Sawlogs

Average Price Range and (Most Common Price)/MBF,* Doyle Rule Except As Noted

PRICE REPORTING AREAS

II

Species

E"

Ash, White

~T--

I

7·20 (20)

Basswood

I

32·70 (60)

I

G

H

.

1 15·30 (25)

1

20·35 (20)

1

20·30 (25)

1 30·50 (35)

1

10·20 (20)

1 10·40 (21)

40·60 (50)

1

40·75 (50)

1

25·80 (60)

1 45·65 (55)

i

30·60 (40)

!

.

I'"

L •••

K'"

J'"

I

Birch, White Birch, Yellow

67·105 (70)

I

70·100 (85)

Butternut

25·32 (32)

I

....

105·150 (130) i 90·125 (100)

Elm, American

I

40·65 (50)

45·90 (65) 140.150 (125)

1 20·30 (25)

I

....

I

10·25 (20)

I

20·50 (30)

1 20·40 (25)

1 30-50 (30)

I

I

55·95 (75)

I

30·80 (50)

1 20·125 (40)

1 35·60 (40)

1 30·100 (SO)

55·130 (80)

I

Hick:>ry

I

I !

50·100 (75)

....

45·75 (60)

!

80·200 (150)

125·225 (200)

....

25·50 (40)

!

I

....

60·90 (80)

I

30·130 (80)

!

25·60 (37)

30·50 (40)

: 20·110 (60)

!

30·75 (44) 160·150 (100)

I

65·130 (100) 1 60·235 (140) 1200.475 (335)1100·425(200) 25·55 (41)

I

14·30 (25)

1 30·55 (30)

!

40·80 (55)

130.110(80)

25·60 (44)

I 50·150 (60)

25·40 (35)

30·85 (55)

I

25·80 (45)

20·125 (65)

I

55·120 (80)

55·75 (70)

I

45·155 (85)

25·100 (45)

1

150·300 (225) I,75·240 (120)

60·300 (190)

130·300 (200)

50·100 (75)

.... 20·45 (30)

.... :

i

25·45 (35)

40·90 (6(l) 25·50 (30)

!

I

20·30 (30) 50·120 (100)

I

20·100 (45)

40·85 (60)

40·70 (40)

20·150 (75)

40·120 (100)

75·100 (90)

75·375 (250)

60·250 (130)

120·300 (2SO)

30·400 (110)

60·190 (100)

90·150 (110)

1 20·80 (45)

30·60 (50)

20·50 (40)

....

20·60 (30)

30·70 (50)

30·100 (75)

30·60 (40)

20·50 (30)

,50·110

(80)

I

45·125 (60)

30·50 (40)

70·170 (110) ,

35·95 (60)

I

30·85 (60)

i

20·75 (45)

Oak, Red Oak, White

~0.190

Pine, Red

i

Poplar, Yellow

I

ISpruce, Red

....

....

30·30 (30)

I....

35·60 (50)!.m

'Thousand Board Feet

"Scribner

25·40 (40)

20·40 (35)

1 30·50 (40)

I

(100)

20·60 (40) 30·80 (50)

m

-·-International

Rule

25·75 (35)

I

40·90 (62)

145·100 (80)

I

i3-5(4;!

7·10 (9)

6·10 (8)

··(3)

N. Hardwoods

I

5·6 (5)

4·10 (7)

3·10 (7)

3·10 (5)

5·6 (5)

5·10 (6)

5·7% (5)

Pine

I

2·2 (2)

1 3·4'h (6)

3·5 (4)

4·8 (4)

5·7 (6)

4·6 (5)

2·4 (2)

Spruce & Fir

I

6·8 (8)

6·10 (8)

I

6·18 (12)

6·12 (6)

7·9 (8)

6·10 (8)

2·4 (2)

Hardwood Mixed

I

10·15 (10)

5·10 (7)

I

2·10 (7)

Hemlock

5·12 (9)

I

4·14 (6) m.

4·6 (4) '6·12

5·6 (5)

(10)

T

....

6·18 (10)

2·4 (3)

Fuelwood

rl

c

!

5·10 (6)

<:t 00 0\

I

25·55 (40)

20·60 (35)

20·50 (30)

-,--------,---------.------~

I

3·8 (5) -----,-

I

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

2·15 (10)

IBirch, White

Q)

1 20·50 (35)

I

3·15 (5)

I

6·7 (6)

I

5·15 (10)

I

6·20 (13)

··(4)

··(4)

4·6 (4)

4·12 (8)

5.10(5)

5·15 (10)

"4.8(6) 5·7% (6)

5·12 (8)

3·13 (7)

5·12 (8)

4·9V, (4)

5·15 (8)

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

8·15 (12)

5·18 (10)

5·15 (10)

5·15 (10)

5·15 (10)

4·20 (10)

;j

'"::" cO

::E

Poles Pine, Red

100·140 (125) 1

I

1/4" Rule

Pu·lpwood Aspen

20·50 (35)

40·70 (55)

30·80 (50)

40·50 (45)

30·50 (40)

20·40 (30)

40:100 (80)

28·45 (40)

25·60 (35)

....

20·50 (35) 20·60 (35)

Maple, Soft

20·50 (50)

60·220 (120) 1100.150 (125)

20·100 (50)

40·175 (85)

30·55 (45)

175.150 (112) 160.200 (100)

Oak, Chestnut

: 40·70 (55)

60·100 (80)

I

(90)

28·60 (45)

I

.... 1 30·80 (50)

i

(30)

~55

I

40·70 (50)

25·60 (45)

1~0.60

56·120 (100) !

1

40·100 (55)

75·130 (100) ! 25·100 (60)

21·21 (21)

Maple, Hard

I

30·50 (40)

!

25·50 (35)

I

45·110 (75)

30·40 (30)

35·70 (45)

....

Hemlock

Pine, White

N···

M***

20·50 (30) I 20·60 (36) --j--30·55 (40) i····

Beech

Cherry, Black

I

75·115 (100) I 100·250 (150) 1150·300 (257)150·200 (125) I 125·300 (195) 1115·260 (190) 1 80·200 (125) 1 75·300 (175) 1 60·120 (90) 1100·175 (1SO)

Aspen

I

F'"

--+---:-:-:---+---

....

1 35·65 (50)

1

Average Price Range and (Most Common Price) MBF, International

%" Rule

10·20 (15)


New York Forest Owner

8

OUR FOREST by Bill Lynch My father began looking for land in northern New York State suitable for deer hunting in 1951. A year later he was able to purchase approximately 400 acres along the Racquette River in St. Lawrence County. At that time, Niagara Mohawk Power Corporation was engaged in constructing a series of large hydro-electric plants on the river. Our newly acquired land bordered the largest reservoir in the series. In the 1800s, the Racquette had been a major highway for floating logs from the Adirondacks to mills outside. One of these mills was built in So. Colton in 1837. In the 1850s, a large tannery was built which used great quantities of hemlock bark to produce the tannic acid used in processing leather. The land my father purchased was described by one who had lived there at the turn of the century as a " ... highly elevated tract of land in the foothills of the Adirondack Mountains, sandwiched between Bog and Catamount Mountains. Behind Bog Mountain the Raequette River cascaded over rock beds on its journey to the St. Lawrence River." The woman who wrote that, Lillian Felton Krom, lived in a house that once stood over one of the cellar holes we found during our years of "discovery." Her family had occupied and farmed this land for three generations. Before my father took possession of the land he noticed that most of it was forested but that there was a rather large open field near the road which ran through the property. It was his intention to plant the field with a rapidly growing tree in order to give the deer roadside protection from "deer jackers." He realized he should develop an overall plan for the forest as well. To that end, he contacted the old State Conservation Department for information. Mr. Henry Bradford drew up a management plan for my father in 1954 which was to run from then to 1959. In the plan, the property was described as being a tract which was partly old farm land and partly woodland. The southern part had been burned over in the late 20s or early 30s. The area is well drained, hilly, with some very rocky sites. At the time Dad bought it, the saw timber stands consisted of northern hardwoods formerly logged for birch and maple with an over-story then of poor beech and some good birch and

maple. The stands were all aged with a considerable number of maple seedlings and saplings and some birch. The hardwood pole stands were well stocked and generally of good quality trees. The hardwood sapling stands ranged from good to poor quality and were thought to be the results of the burn, or of old pastures seeding in. The hardwoodsoftwood stand contained various hardwoods plus some spruce, balsam and a little tamarack and cedar. The recommendation was made to reforest the old fields. The soil was noted as being sandy loam, well drained, and sod conditions run from light to medium. In 1952 Dad began to plant the fields with about 4,000 white spruce. The following year clay was taken from the field to be used in the construction of the dams. My father and his friends replanted the following year with Scotch pine. Because of the clay and gravel conditions which existed in this barren "borrow pit," the recommendation was to plant Scotch pine using 3'x3' spacing rather than the usual 6'x6' spacing. To everyone's surprise, almost all the trees grew. Now, 30 years later, they are about 20 feet tall and extremely thick. I have thinned some of the plantation, on my knees, and found it to be quite a project. I took out every other row, then went back and removed every other tree. They refuse to even fall down on their own. I have decided to go on to more worthy and rewarding thinning in the hardwood stands - what a difference!! Dad and his friends have planted probably 70-80,000 seedlings over the years. They planted white spruce, white pine, Scotch pine, and red pine in many different spots. Dad says they planted wherever they saw an empty patch of ground. Whenever I am roaming the woods, I can see the fruits of those early labors. He and his friends used only a shovel and their backs. Catamount Mountain has had, until about 5 years ago, a state operated fire tower on its summit built around 1920. The observers who stayed on top all summer were always the first to get a visit from my sister and I when we arrived, usually with friends, while our parents set up camp. From these men and others who frequented the tower, we began to learn some of the history of the "land down under the mountain." One of the startling discoveries was that there was a boulder nearby that had a written message chiseled on it. This rock is locally known as "Am's Rock." It was

first chiseled in 1848 by Amaranth Felton, one of the first white settlers of Colton. He must have thought Colton was becoming too populated because his message says that he set out from Colton on foot over an old Indian trail south to Catamount Mountain. He tells of setting up camp by the huge boulder, clearing land and building a log cabin nearby. He moved his family, who came by horse and wagon, into the cabin and established a farm on the side of the mountain. Some years later, after a proper road was built to Hollywood, a resort of the times, Mr. Felton built and operated a hotel known as the "Mountain House" until the 1920s. The road that runs through our place was once the only way to get from Potsdam to Tupper Lake and was in fact known as the Tupper Lake Road. It deadends before it disappears beneath the now flooded reservoir. In those days horses and wagons frequented the one lane track. Three houses and one "tavern" lined the road up from the dam. Now all that is left are the cellar holes and an occasional strand of barbed wire. Oh yes, the stone walls are still ever-present. I am still finding more just when I think I have them all located. How anyone ever farmed, or even scratched a living, is almost beyond comprehension. We wonder about what it must have been like in those days. However, Route 56 was opened in 1931 and the Tupper Lake Road became history. 1951 saw the clearing of 3300 acres to form the Carry Falls Reservoir. In 1953 the dam was completed and the flooding began. My father brought my mother up to show her the new hunting ground in 1952. Little did she realize that she would fall in love with the place and demand to make frequent visits. My sister and I more or less grew up there in the summers. I never could get enough of it and always looked forward to returning as did my sister. The "shack" as Mom called it, became very important to our whole family. When Dad enrolled in the Forest Practice Act in 1953, it was suggested that he find a market for the mature and over-mature hardwoods in the saw timber stands. Somehow this was not done at that time. It was not until 1973 . that we seriously explored the market. At that time, we again contacted the State Foresters in Canton. I arranged to meet Frank Basset, senior forester for St. Lawrence County, at camp to inspect the property with me. We walked


May-June

1984

the entire forest and Frank gave me a pretty good indication of what we should do. He pointed out the overmature timber and suggested we have a sale as soon as possible so as to release the young trees. At that time, we divided the entire area up into basically three areas to be treated separately as far as harvesting went. Frank then arranged to mark, for sale, the harvestable timber in the first section of approximately 130 acres. He marked beech, hard and soft maple, yellow birch, black cherry. white ash, white pine, poplar, red spruce, and a few hemlock and larch, all with a DBH of at least 12". We had approximately 300,000 BF to offer for sale. Again on Frank's recommendation, we set up two different days to meet the prospective buyers and show them around. This proved to be a valuable idea as I am sure we got a better price for our timber. I enjoyed meeting the people who might work in our woods. One of the lessons I learned from the first sale was the value of sending out information to persons who might value that timber we had for sale. Again the DEC came to our aid with a list of possible buyers. We sent notices of the sale to these people and received a good response. After showing the timber, I set a closing date for the bids to be mailed. We awarded the contract to a mill not 5 miles from us. They hired a jobber to cut and haul the timber. Certainly the close proximity of the mill enabled them to offer a good price. We gave the buyer two years to cut the timber as we wanted it done when the ground was frozen. The next sale took place six years later in 1979. This time Frank again marked the sale and as previously, I accompanied him while two foresters scaled each tree and called out the tally to me as I wrote it down. Each time I was involved in an aspect of working in the woods with somebody knowledgeable I tried to learn all I could. Frank and others were, and still are, very patient with me - trees grow slowly, too. Almost the same species were in the stand as before; there was a total of about 130,000 BF. This sale was to go to the same mill as the last, again with a showing. There is nothing like being involved in your own woods in every way as long as you do it with the proper advice. Our next experience with our woods began last year with the realization that we had not touched the third area of

The Old Hollywood Road at Carry Falls Reservoir lined with sugar maples. The background is the site of the Old Mountain House Hotel and Tavern. merchandizable timber. At that time, we asked the DEC to help my marking the timber that should be removed to both improve the stand and make a good sale. Frank Basset made another appointment with me to discuss the possibilities of meeting at camp to let me help in the same capacity as before. This was done and we met in the spring with about a foot of snow on the ground. One of the points I learned this trip was the value of marking trees when there are no leaves on them. It is much easier to see all four sides of the tree and place an accurate value on it. I learned that no two trees are identical, that there may be all sorts of defects in an otherwise good looking stem and that you shouldn't place a value on a tree without taking into consideration the other trees around it. No tree stands alone. After all 75 acres were marked, the DEC sent us the Volume Report to FPA Cooperators with a list of people and

firms who might be interested in our sale. We were prepared to wait for a while to advertise the sale. We were told that the paint would last about four years. This would give us plenty of time to decide when the best time for the sale would be. As it turned out we decided to advertise for a sale this spring. I have sent to all people on the DEC list, a full description of the timber and an invitation of inspection for either of two days in the near future. We are hoping that with the increase in the market, we will get some good bids again. Our family's feeling has always been that like those who occupied the land before us, we are only tenants and therefore are responsible for the longterm betterment of the forest and the land in general. Our mother and father have never let us forget that end. We expect our children to acquire that same feeling and will work toward that goal. ******


New York Forest Owner

10

1984 Summit Vacations In the majestic Blue Ridge Mountains, you can choose from sessions such as: Mountain Ecology • Folk Music • Herb Gardening • Backpacking/Hiking • Applachian Crafts • Birdwatching • and much more!

RECORD KEEPING Your records do not need to plicated. A list of original costs penditures as they are made receipts to back them up are need.

be comand exand the all you

A week on sparkling Lake George in Upstate New York offers exciting programs like: Nature Photography • Fishing • Wildflower Walks • Bog Ecology • Black Bear Natural History • Nature Hikes • Nature Art • and lots more!

What Records

Summits combine the relaxation you need with an almost endless variety of funfilled activities - many of them are not available on any other vacation. All this for a remarkably reasonable cost! For more information and your special free Summit Vacation Kit, just fill out the coupon below.

• Cost of timber to you: purchase price of property less cost of land and improvements. Record the timber volume at the time of purchase

Special features: • Top-flight Leaders • Family Events • University Credit Option • Wholesome and Delicious Meals • Hikes and Field Trips • Ranger Rick Youth Program (ages 5-12) • Teen Adventure Program (ages 13-17) • Small Child Care Service • Low Cost - Program Fees: Adult $145 Teen $75 Youth $75

• Operating costs • Establishment costs: site preparation and tree planting

Accommodation

• Cost of management sources such as consulting fees (forester, accountant, lawyer) • Cultural practices that improve quality of your timber stand

fees ar~_additional and vary with room selection. Excellent roads and fabulous scenery provide refreshing trips to the Summits. We hope you'll discover the secrets that we think are worth sharing.

See you at the Summit! ~

,

TO CHARLOTTE.

NC

Your technicai questions are best answered by your accountant and/or qualified tax consultant. For specific clarification you may even want to contact your local or district Internal Revenue Service Office.

YES I would like more information on Summit Vacations for 1984 Please rush it to the address given below.

Name

Knowing what to look out for on tax matters and good record keeping can turn the nightmare of tax time into a sweet dream - Almost!

_ Apt.

City State

• Up-to-date volume of timber (remember to periodically adjust for growth - your CFM® Forester can help you here).

Superintendent of Documents U.S. 'GovemmentPrlntinq Office Washington, D.C. 20402

r--------------------------~-----------, Address

• Timber sales receipts and expenses of sale

A good start is the Agriculture Handbook No. 596, "A Guide to Federal Income Tax for Timber Owners." This handbook contains details on capitalized costs and expenditures mentioned above. A variety of examples are shown which may reflect your needs. You can obtain a copy for $4.25 by writing:

Remember, this great vacation value can be yours. But hurry! o

the

Where to Find Out More?

BLUE RIDGE ASSEMBLY "TENN

do You Keep?

Below are a few examples:

_

by Lillian Millman,

CFM® Forester

_ Zip

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Please send to: Summit Vacations, Dept. ADK84, National Wildlife Federation, 1412 16th Street, N.W., Washington, D.C. 20036

Her idea of housework the room with a glance. JI

is to sweep


May-June

11

1984

Cornell Offering Home Study Course for Woodland Owners ITHACA, NY - If you own woodlands but are too busy to take regular college courses to help you manage them, it may pay to look into a new correspondence course being offered by Cornell Cooperative Extension. Designed so that enrollees can pursue the course at their own pace at home, the Woodland Management course is open to all individuals interested in developing the skills needed for successful woodland management and in increasing the economic benefits derived from woodlands. The course will be available starting January 15, 1984. In announcing the course offering, Daniel J. Decker, a research associate and wildlife specialist for Cornell Cooperative Extension in the department of natural resources of the New York State College of Agriculture and Life Sciences at Cornell University, said: "Raising the effectiveness of private woodland management is a

Market Effects of Timber Value. Most landowners sell their timber infrequently, some only once during a lifetime and, because of that limited experience, few of the landowners feel confident when selling timber. One of their major concerns is not knowing if they have received a fair price for their timber. Many factors affect the value of standing timber, but it is not realistic to place a dollar value on those factors unless it is a particular tract of timber at a certain time. Some general comments concerning how each factor raises or lowers the stumpage value in the eyes of a prospective buyer are discussed in an information sheet published by the Alabama Cooperative Extension Service. Several points in the sheet that a buyer must consider includes timber quality, uniformity of tree size, and the type of harvesting to be done. For more points and additional information on factors that determine timber value, send for Factors Affecting Market Value of Timber, available from Extension Natural Resources, Alabama Cooperative Extension Service, Auburn University, Auburn, Ala. 36849.

positive force in improving the nation's economy, quality of life, and the maintenance of healthy and productive woodland environments." Decker headed the committee that developed this unique course. The course was prepared by woodland management experts at Cornell, the SUNY College of Environmental Science and Forestry, and the New York State Department of Environmental Conservation, with funding from the Renewable Resource Extension Program of the USDA. The course is divided into six easy-tofollow lessons: - woodland ecology: The focus is on a basic understanding of woodland ecology, with emphasis on an awareness and understanding of how woodlands function. - managing woodland for timber: This lesson focuses on the importance of timber to the economy and on managing woodlands for production of commercially marketable timber. - managing woodlands for firewood: Topics covered include wood as

fuel, site and stand assessment, woodworking, silvicultural practices for firewood production, and selling firewood. - managing woodlands for wildlife: Emphasis is on the importance of wildlife in woodlands and economic and personal benefits that can be gained from the wildlife in woodlands. - managing woodlands for multiple uses: This lesson provides gUidelines for planning and accommodating multiple uses of woodlands, especially recreational uses. - practical considerations in planning and conducting woodland management: This lesson gives the woodland manager valuable insights on an array of practical considerations that go into successful woodland management. A Cornell staff member will grade completed lessons and will also be available to answer questions raised by those who take the course. For more information about the home-study course and an application form, write to Woodlot Management, 247 Warren Hall, Cornell University, Ithaca, NY 14853.

Heritage Land by

Peter Martin

Through the knowledge' and resources available to you, the landowner will know more about the capabilities of your land and understand the reasons for the answers. New Slide-Tape Programs. Three new slide-tape programs have been produced by the Northeastern Forest Experiment Station based on research in decay, discoloration, and proper tree care. Three of a four-part series, the programs range in subject from a general view of how a tree builds up and breaks down, to advice on keeping city trees healthy, to a detailed examination of a tree's structure. "Wood Defects from Tree to Product," the fourth in the series, will be available soon. Here's how to order copies: Life, Death & Rebirth of a Tree and TLC for City Trees are available for $25 plus $1 postage and handling for each set from Audio Visual Communications, 435 Crooked Lane, King of Prussia, PA 19046 or telephone (215) 272-8500.

Land is a heritage, that in the space of history each one of us holds for a moment. How you use it, care for it, and prepare it for its next owner shows what respect there has been for the natural resource that it is. Call it "love for nature," "common sense," "it's what I've always done," "Grandpa did it that way," "crazy," "governmental do-gooders," or an "interest in ecological environmental control." Unless all landowners have concern, the tax burden increases with each generation as they attempt to heal the wounds from the unconcern of the preceding generation. So think about what you own, you may be doing more than you realize, could be that nature is doing its own preserving or maybe there is a problem to be solved by a conservation practice or just an orderly plan of procedure.


Non profit org. bulk rate U.S. POSTAGE PAID Camillus, N.Y.

13031 Permit No. 57

Evelyn A. Stock Editor 5756lke Dixon Rd. Camillus, NY 13031

May 23,1984 The Northeast Petroleum-Forest Resources Cooperative. This Cooperative was started in 1983 to promote cooperation between the forestry and petroleum industries in the northeast. It is founded on two basic premises: (1) Rational development of the forest and petroleum and gas resources of the northeast region is in the public interest, and (2) the industries can reduce or eliminate internal conflict through clear communication, self-training, and education. The Cooperative consists of members of the petroleum and forest products industries as well as public agencies which support Cooperative goals. The Cooperative at first will emphasize education and training opportunities relevant to the two industries. In January of 1984 the first symposium was held at Allegany State Park near Salamanca, NY. Presently two workshops are being planned for May 1984, one on the subject of the safe operation of chain saws in felling and bucking along with instruction on how to buck logs for maximum dollar return. This is scheduled for May 15-17. The other workshop will be on the subject of oil spills - their prevention and clean-up procedures. It is scheduled for May 23. Both events will be held at Allegany State Park. For more information about these workshops, contact: School of Continuing Education, SUNY College of Environmental Science & Forestry, Syracuse, NY 13210, (315) 470-6891. June 5-7 "Managing Conflict in Forestry" will be the theme of the second biennial New York State Forestry Congress, scheduled for the State University College of Environmental Science and Forestry (ESF) campus June 5-7, 1984. Approximately 200 people from forestry agencies, forest industries, and from professional and non-profit special

ON THE CALENDAR interest organizations covering all forest resource management are expected to attend the three-day event, which seeks to promote an active exchange of ideas among all groups and individuals in New York interested in issues affecting forest land management. An afternoon session June 5 will present a variety of viewpoints on the topic of Conflict Resolution Related to Forestry Issues. The session will feature presentations by representatives from the state Division of Equalization and Assessment, state Forest Practice Board, The Wildlife Society, Sierra Club, state Institute of Consulting Foresters, state Department of Environmental Conservation, Cornell University, and the Empire State Forest Products Association. Day-long activities June 6 will feature talks on several topics in Issues, Conflict and Resolution. Individual presentations will be heW~'On."Leadership Styles and Organizations," "The' Town, The Tourists and. The Timberowner ," "Influencing the Community and Its Leaders," "Team Skills and Conflict Management," and "Development of Messages to Influence the Community, Opinion Leaders, and Decision Makers." The Congress will conclude June 7 with two morning panel discussions on the theme of Conflict and Conflict Resolution: Case Studies to Learn From. Session A will feature a discussion on "Adirondack Park Agency Clearcutting Regulations," and Session B ':)'ill explore "Forest Ranger Position Cuts in New York State." Directly following the Forestry Congress, ESF will cosponsor the New York Land Institute, Inc.'s forum "New York's Forested Lands: Past, Present and Future Prospects." The two-day

program on June 8 will present a set of "alternative futures" and forwardlooking addresses by experts from a variety of fields. Participants in the Forestry Congress may earn up to 13 credit hours of Society of American Foresters (SAF) continuing education credits. Seven-andone-half SAF continuing education credits will also be given to participants in the New York Forest Lands forum. There is a registration fee of $60 for . the Forestry Congress, which includes : all Congress events, and some meals. The registratiorj, ..fie, fer the Forested Lands Forum is $5d-;:inch;icling all forum events and a banquet Jurie 7.;: . The reqtstratioji deadline for both tbe .....Congress and theF.pf'u~ is~May 25. fi'or ':;, further informaptciri'\h:to r~gister, con.~; tact ESFs Sch6'61 of Contlritling Educati~n";at 32(B~ker LaboraiorY'~,SUNY Colleqe ;of Environmental.S~ie~ce and , Forestry; 'syracuse, New York :13210; or by phoning :(315) 4 70-6891.." ~. August 17-1Sl19 .•... ·.,,5 37th Ne~Yotk State ~9~iben's. $~' Field Da~t:Boonvii.f~;· N:~~i;Yates of,~E' '~ the 37th N.k~.:YorkSt?t~1}NQ,qdsmen's '?~ f I :ield Day.~J~If.~e A~gust 17;.~and 1:_ ,::~~i'''' In BOQnVllte1;g.ccordll'lg to Woo~s.men s ~ .. Corporation . President 1 Frank:* Stysh, ...u Held annujrlly;, this weekend dedi.i cated to thepromotion of the forest industry of New York State and has become thi'largest attended forest industry shbw in the northeast. According' to Stysh, the theme selected for this year's field days is "Managed Forests - The Result of Ability to Understand and the Need to Look Beyond That Which Meets the Eye." Entries in the Woodsmen's parade on August 18 will depict this theme and judging will be based on each 'unit's adaption of theme. September 17 Fall Meeting, at the Sagamore Lodge on Racquette Lake. More details in future issues.

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