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2 New York Forest Owner

Vol. 22, No.3

THE

NEW YORK FOREST OWNERS

ASSOCIATION

EditorEvelyn Stock

5756lke Dixon Rd.Camillus, NY 13031

In This Issue

P.2 The Front Cover; NewMembers; Board of Directors

P. 3 President's Message

P.4 More on Timber Taxes, byAl Roberts; New York ForestOwners to Tour Great Britain

P. 5 NYFOA BOARD ADOPTSNEW MISSION ANDOBJECTIVES; Cable LoggingSystem to be Tested in NewYork; Photos Preserve YourTrees, Plants

P.6-7 STUMPAGE PRICE REPORTFOR JANUARY 1984 #24

P.8-9 Our Forest, by Bill Lynch

P. 10 Record Keeping; 1984Summit Vacations

P.11 Cornell Offering Home StudyCourse; Forest Bookshelf;Heritage Land

P. 12 On the Calendar

FRONT COVERVirgin hemlock in open stand follow-

ing death of American beech, on theAdirondack Mountain Reserve (AusableClub) Lands at Keene Valley in EssexCounty, NY.

WelcomeOur New Members

Steve DombertRD #1Hornell, NY 14843

R. Dean FrostRR #1, P.O. Box 80Whitney Point, NY 13862

Roger GatesRD 2, Box 31Arkport, NY 14807

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

Robert A. JordanThornton Rd.Sinclairville, NY 14782

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

William & Beverly Sorensen129 Home PlaceStaten Island, NY 10314

William A. Wimsatt121 Cayuga Park Rd.Ithaca, NY 14850

Winfield WorrallRD #1P.O. Box 228APeru, NY 12972

Published by theNEW YORK FOREST OWNERS

NYFOA DirectorsAs of November 1, 1983

(By date their terms expire)

1984*Robert L. Demeree'David H. Hanaburgh* James P. LassoieHarold PetrieNorman Richards'Robert M. SandLloyd G. Strombeck

'Will complete 6 years as Director.

1985Ken EberleyRichard E. GarrettJ. Claude LeCoursMary S. McCartyDouglas B. MonteithEarl PfarnerPaul Steinfeld

1986Nancy Ferns FineganJohn W. KelleyAlan R. KnightBill LynchGeorge F. MitchellAl RobertsLinda Thorington

May-June 1984 3

Our organization is at a crossroads.The agenda for our annual meeting onApril 28 includes a discussion ofwhether to continue our existence asthe NYFOA, or whether to merge witha new organization in formation, theEmpire Forest Association (EFA), whichis being created through the initiative ofthe Department of Environmental Con-servation (DEC). DEC has made a deci-sion to develop this new organizationwith goals similar to those of NYFOA, inpreference to lending its support to thegrowth of NYFOA. DEC has chosen theForest Practice Board (FPB) to becomethe nucleus for the new organization.DEC plans to funnel to the FPB$30,000 over a three-year interval tohelp pay the salary for an executivedirector of the EFA.

Since October, 1983, two of ourBoard members, Dr. John Kelly andAlan Knight, have represented me indiscussions with DEC personnel andrepresentatives of the FPB about a neworganization that would seek a largermembership than NYFOA has enrolled.This new organization would be calledEFA, and its Board of Directors wouldconsist of four members from the FPB,four from NYFOA, and one State for-ester. The executive director would beresponsible to this Board. At a meetingof the NYFOA Board on March 10,Dan Weller, Chief of DEe's Bureau ofForest Resource Management, andMargaret Warren, from the FPB, werepresent to discuss these ideas. Therewere many sharp questions and com-ments from our Board, and an open ex-change of views. Our Board decided todefer discussion of a possible mergeruntil it received a written proposal fromthe FPB.

One must wonder why DEC chose tobudget $30,000 to create a new organ-ization, when without spending a cent,it could have chosen to help NYFOAgrow into a larger organization. DoesDEC really want a strong organizationof independent private forest ownerswho would actively communicate with itabout the best ways to promote wise useof public and private lands? NYFOA hasnever received a written proposal toconsider, although we have asked forthis. There are many questions stillunanswered. How will the salaried ex-ecutive director be selected? Who willprovide needed funds beyond those of-fered by DEC for the executive's salary,fringe benefits, office, secretarial help,and various other expenses? What ser-

ThePresident's Message·

vices to members could EFA providethat would improve those now providedby NYFOA?

Obviously it is difficult to develop aneffective cooperative relationship with alarge public department. This does notmean it should not be attempted. But itis also difficult to go it alone as a purelyvoluntary organization. To carryon itsnormal functions, NYFOA needscapable people willing to devote theirtime and energy. It is always difficult tofind such people. There is much morework involved in maintaining our organ-ization than appears on the surface.Developing a larger organization wouldtake more work and probably moremoney from the membership. It wouldprobably require professional help. Ulti-mately, our choice is between the effortrequired for NYFOA to be a vigorousindependent organization, and the ef-fort required to become a force in a neworganization with limited governmentsupport.

We are eager to hear your views onthis matter, particularly if you have beenunable to voice them on April 28.

-Paul SteinfeldGilead Tree Farm

Halcott Center, NY

"I remember salt smoke from abeach fire

And shadows under the pines-Solid, clean. <fixed-Seagulls perched at the tip of land,White upon green ...And a wind comes through the pinesTo sway the shadows;The seagulls spread their wings,LiftAnd fill the sky with screeches.And I hear the windBlowing across our beach,And the surf,And I see that our fireHas scorched the seaweed."

4 New York Forest Owner

Nearly everyone realizes that landtaxes on timberland can be deducted asa business expense even though notimber was sold in that year. Likewise,most people realize that income re-ceived from the sale of timber qualifiesas capital gains income.

However, many people, I believe,are not aware of another significant taxallowance called depletion allowance;and if they are, they may not know howit works. And don't assume that the pro-fessional who may prepare your incometax form understands it, as a lot of themdon't deal in timber accounts oftenenough for them to take the time to

. .study the rules that govern timber sales.Therefore, anyone planning to sell

timber should find the following infor-mation valuable. It is taken from.material that FORECON, INC. (a for-'estry consulting firm) has written up fortheir clients' information. I found it themost understandable of the many write-ups on the subject that I have read.

Depletion AllowanceDepletion allowance is essentially the

original investment the landowner hasin the timber on an area of forest prop-erty. When timber is sold he is allowedto recover through depletion his originalinvestment in the timber. In effect, he isable to write off the capital investment inthe timber as it is sold. 1

Annual expenses incurred on thewoodlot, such as property taxes and in-terest charges on loans used to pur-chase property, can be deducted fromthe landowners regular income,whether or not he has derived any in-come from the property in that year.

Timber sale expenses such as foresterfees and road construction can bededucted fror;n the sale proceeds. Thenet profits of a timber sale, the grossproceeds minus sale costs and depletionallowance, is considered capital gainsincome and is taxed at a lower effectiverate than ordinary income.Example:

Assume the purchase of a tract oftimber for $26,300.00. After the pur-chase, the tract of timber was muen-toried and found to contain 1,235 MBF.of sawtimber with an average value of$17.00/MBF. The total value of thetimber is $21,000.00. The land value isequal to the total purchase price minusthe timber value, $26,300.00-$21,000.00 = $5,300.00.2

The depletion allowance at the timeof purchase equals the depletion basis($21,000.00) divided by the timbervolume (1,235 MBF).

More On Timber Taxesby Al Roberts

$21,000. -i- 1,235 MBF=$17.00/MBFThe depletion allowance must be up-

dated periodically to reflect growth anddeductions made from the depletionbasis as a result of timber sales. Thedepletion basis, or capital you have in-vested in the timber, does not increaseand, in fact, will decrease with eachtimber sale.

Consider the first timber sale. Volumeat this time will have increased to 1,500MBF for this example. Assuming a har-vest of 500 MBF at a price of $100.00per MBF, the taxable income would becalculated as follows:

Depletion Allowance = DepletionBasis-+-Volume=$21,000.00 -i- 1,500MBF = $14.00/MBF.Gross sale income -$100.00/MBFx500MBF

Foresters fee (10%)Depletion Allowance -$14.00/MBF x500MBF

Net Sale Profits

$50,000.005,000.00

7,000.00

$38,000.00

The Net Sale Profits are taxed ascapital gains income. Capital gains in-come is subject to a 60 percent exclu-sion. That is, 60 percent of the gain isnot taxed at all and the other 40 percentis added on to the individual's regularincome and taxed as a part of his regu-lar income.Example:Net Sale Profits $38,000.00

60% capital gainsexclusion

Taxable timber saleincome $15,200.00The $15,200.00 would be added to

the individual's regular income and theappropriate income tax would be paidon this total amount.

-22,800.00

I have a few comments to make onthe above:

1. You must have a timber inventoryand appraisal as of the time you ac-quired the property. If you acquired theproperty some years ago and didn'thave an appraisal made, don't despair.A consulting forester can make anestimate of value as of a particular date

by using appropriate growth rates andby using timber values as of that date.

2. If you were real lucky and boughta timber lot which turned out to havetimber on it worth more than the pur-chase price, you can't have it bothways. Your depletion allowance islimited to what you paid for the prop-erty minus a "reasonable" value for theland itself, of course backed up by atimber inventory.

3. If you inherit property, payingnothing for it, you are still allowed adepletion allowance based on a timberinventory and appraisal as of when youinherited the property .

4. Note that when a sale is made,considerable documentation of the factsconcerning the sale are required. If youare not well versed in collecting such in-formation you would be well advised tohire a forester to conduct the entire salefor you.

'The logic for this is that if you buy somethingfor $100 and later sell it for $100, you have madeno profit, thus no tax is due.

'In this example the appraised value of the landworked out to $5,300.00.

NY Forest OwnersTo Tour Britain

Forest landowners and Christmastree growers will have a chance to visittheir British counterparts this August.The New York Forest Owners Associ-ation is conducting another in its seriesof overseas tours. Scheduled for August19 - September 2, 1984, the tour willvisit woodlot owners and Christmas treeplantations from Ayrshire, Scotland, toEngland's famous Lake District, to theYorkshire dales made famous byauthor-veterinarian James Herriot, andsouth towards London.

Along the way, the tour will have achance to sample the history, cultureand shopping, too .. , it's not all workand no play!

With the help of the British ChristmasTree Growers' Association, the ScottishWoodland Owners Association andothers, this promises to be one of thebest tours yet.

For details about this first come, firstserved opportunity, contact The NewYork Forest Owners ASSOCiation, 257Oswego Street, Candor, New York13743, telephone (607) 659-5275.

May-June 1984 5

NYFOA Board AdoptsNew Missionand Objectives

At its meeting in December, theBoard of NYFOA adopted unanimouslythe Mission and Objectives recommend-ed by the Lone Range Planning Com-mittee. The committee, which had beenreconstituted in September, workedthrough the fall reviewing the pasthistory of the Association, the externalfactors influencing it and its futurecourse.

The new Mission is somewhatbroader than the original Mission of theAssociation.

MISSION STATEMENT for NYFOA:The Association is organized to en-

courage the wise management of pri-vate woodland resources in New YorkState by promoting, protecting, rep-resenting and serving the interests ofwoodland owners.

The new Objectives are a restatementand simplification of many of the objec-tives previously developed by the Asso-ciation, as well as representing somenew directions. They are:

GENERAL OBJECTIVES of NYFOA:1. To assist owners in making deci-

sions 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 asan industry.

4. To unite forest owners in a com-mon cause of improving their forestresources and forest opportunities.

5. To inform the public on the valueof a healthy tree growing industry.

The committee, in developing the ob-jectives, was particularly impressed withthe facts that there are over 500,000forest owners in New York State andthat only about 700 of them are mem-bers of the Association. Therefore, theObjectives are ambitious, with thechallenge being how to meet them inthe years ahead.

In the immediate future, the new Mis-sion and Objectives will serve as usefulguidelines for assessing the proposal tomerge NYFOA into a new organizationto be called the Empire Forest System.In effect, we know where we want togo. The question to ask is, will we getthere sooner and more effectively withthe Empire Forest System or can we doit alone?

Until the merger proposal has beendecided on, the Long Range PlanningCommittee has suspended its delibera-tions as to what specific near term objec-tives and activities should be under-taken by the Association to achieve itsnew general Objectives.

The committee consists of AlanKnight, Vice Chairman; Bob Demeree,John Kelley, George Mitchell, DougMonteith, Howard Ward and the writerwith Paul Steinfeld and Mary McCartyserving as ex-officio members.

-Stuart McCartyChairman

Long Range Planning Committee

Photos PreserveYour Trees, Plants

Next time you have film in the cam-era, take it outside and get some pic-tures of your trees and other landscapeplants. The photos could save youmoney later on.

If the trees or plants are damaged ordestroyed, you may be able to collect acasualty loss from your insurance com-pany or, in some cases, deduct a por-tion of the loss from your federal in-come tax. If the loss resulted from ac-tion by an outside party, compensationmay be available from the responsibleindividual, company, or governmentagency.

In any case, it will be important foryou to demonstrate the "before andafter" condition of the tree or plant and,according to the American Assn. ofNurserymen, photographs provide thebest evidence.

Cable Logging Systemto be Tested in New YorkMuch of the wood in the Northeast

that could be used for furniture, hous-ing, firewood, and other wood productsis out of reach. Several factors havecontributed to the situation, but a newcooperative study initiated by the USDAForest Service may help pinpoint amethod that would bring these neededresources back within our reach.

The problem stems mainly from threeconditions. First, most of the commer-cial forest land is on small, privatelyowned lots, which are seldom managedfor timber. A third factor is the loggingequipment, which is costly and gearedfor flatter terrain.

These conditions will be addressed inan unusual five-party cooperative study

formed in January of this year. The in-vestigators will be testing and evaluatinga cable logging system called the Clear-water Yarder. Participating in the ex-periment will be the USDA Forest Ser-vice, Northeastern Forest ExperimentStation; the State University of NewYork (SUNY) College of EnvironmentalScience and Forestry; the InternationalPaper Company; the New York StateEnergy Research and DevelopmentAuthority (NYSERDA); and the NewYork State Department of Environmen-tal Conservation (NYSDEC).

Cable systems, which are popular inEurope, have long been known to be ef-ficient and to cause less damage to theenvironment than the skidder-tractorsystems popular here. Cable systemswere once common in the East, butnow they are used more often in theWest for handling large timber on steepslopes.

The Clearwater Yarder may offeranother chance for cable yarding, theenvironment, and wasted timber re-sources in the East. This light-weightsystem was developed by the USDAForest Service in Montana.

The yarder will be tested and eval-uated in a variety of conditions on NewYork's steeper forest slopes. Research-ers will look at the production costsunder various conditions. They willcompare the energy consumed to the

. biomass harvested. They will also iden-tify adverse effects on the environment,and prepare gUidelines for the yarder'suse.

SUNY will be responsible for theoverall administration of the project.Aside from providing the yarder and aportion of the funding, the Forest Ser-vice will help design a study plan andassist in the operation and analysis ofthe study. International Paper Com-pany and NYSDEC will help locatestudy areas and assist in forming anoperating plan. NYSERDA will coor-dinate a three-day demonstration pro-gram and publish a final technical reportas well as a guide to general use. LaingLogging Inc. has been selected tooperate the yarder.

The Clearwater Yarder is scheduledfor operation in New York between May1 and July 7, 1984. The study is ex-pected to run until April of 1985. For in-formation on the project, call PennPeters, Northeastern Forest ExperimentStation, 180 Canfield Street, Morgan-town, W. Va. 26505; tel. (304) 291-4483.

6 New York ForestOwner

Stumpage Price Report

The prices contained in this publication are collected from harvesters and wood processors in 14price-reporting areas throughout New York State, and are intended to serve only as a guide in themarketing of standing timber.

The actual value of a specific stand of timber may be influenced by the following factors:1. Timber quality2. Volume to be cut per acre3. Logging terrain4. Market demand5. Distance to market6. Season of year7. Distance to public roads8. Woods labor costs9. Size of the average tree

to be cut10. Type of logging equipment11. Percentage of timber

species in the area12. End product of

manufacture13. Landowner needs14. Landowner knowledge

of market value15. Property taxes16. Capital gains aspect of

Internal Revenue CodeAnyone of the above factors can havea highly significant effect on stumpageprices for a species in one given area,while it may have a less significanteffect in another area.

January 1984 / Number 24

Price Reporting Areas

List of DEe Regional Forestry Headquarters, Addresses and Telephone Numbers

Region 1Building 40, SUNY,Stony Brook, NY 11790 (516) 751·7900

Nassau, Suffolk

Region 22 World Trade Center, 61st FloorNew York, NY 10047 (212) 488·2755

New York City

Region 3RD Box C,Millbrook, NY 12545 (914) 677·8268

Dutchess, Westchester, Putnam21 South Putt Corners RoadNew Paltz, NY 12561 (914) 255·5453

Orange, Rockland, Sullivan, Ulster

Region 4Jefferson Road, Stamford, NY 12167(607) 652·7364

Delaware, Montgomery, Otsego,Schoharie

439 Main Street, Box 430Catskill, NY 12414 (518) 943·4030

Albany, Columbia, Greene,Rensselaer, Schenectady

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

Fulton, HamiltonRay Brook, NY 12977(518) 891·1370

Franklin, Clinton, EssexBox 220, Warrensburg, NY 12885(518) 623·3671

Saratoga, Warren, Washington

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

Broome, Chenango, MadisonBox 1169, Cortland. NY 13045(607) 753·3095

Cayuga, Cortland, Onondaga,Oswego, Tioga, Tompkins

Region 8115 liberty Street, Bath, NY 14810(607) 776·2165

Chemung, Genesee, livingston,Monroe, Ontario, Orleans, Schuyler,Seneca, Steuben, Wayne, Yates

Region 6Route 812, Box 31Lowville, NY 13367(315) 376·3521

Jefferson, Lewis30 Court Street, Canton, NY 13617(315) 386·4546

St. Lawrence

225 North Main StreetHerkimer, NY 13350(315) 866·6330

Herkimer, Oneida

Region 9128 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 SectionDivision of Lands and ForestsNew York State Department of Environmental Conservation50 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 AREASSpecies E" ~T-- F'" I G I H I'"

II --+---:-:-:---+--- . .Ash, White 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)

J'" K'" L ••• M*** N···

Aspen I 7·20 (20) 1 15·30 (25) 1 20·35 (20) 1 20·30 (25) 1 30·50 (35) 1 10·20 (20) 1 10·40 (21) I 40·65 (50) 1 20·30 (25) I .... I 10·25 (20) I 20·50 (30) 1 20·40 (25) 1 30-50 (30)

Basswood I 32·70 (60) 40·60 (50) 1 40·75 (50) 1 25·80 (60) 1 45·65 (55) i 30·60 (40) ! 45·90 (65) 140.150 (125) I 55·130 (80) I 55·95 (75) I 30·80 (50) 1 20·125 (40) 1 35·60 (40) 1 30·100 (SO)

Beech 20·50 (30) I 20·60 (36) 30·40 (30)I --j--- IBirch, White 30·55 (40) i···· 30·50 (40)

Birch, Yellow 67·105 (70) I 70·100 (85) I 50·100 (75) 45·110 (75) ! 60·90 (80) I 30·130 (80) ! 25·60 (37) I .... I 40·100 (55) 30·85 (55) I 25·80 (45) 20·125 (65) I 40·70 (50) I 60·100 (80)

IButternut 25·32 (32) I .... ! .... 45·75 (60) 30·50 (40) : 20·110 (60) ! 30·75 (44) 160·150 (100) 55·120 (80) 55·75 (70) I 45·155 (85) 25·100 (45) 1 .... 1 30·80 (50)

Cherry, Black 105·150 (130) i 90·125 (100) ! 80·200 (150) 125·225 (200) 65·130 (100) 1 60·235 (140) 1200.475 (335)1100·425(200) 130·300 (200) 150·300 (225) I,75·240 (120) 60·300 (190)

Elm, American .... I 25·50 (35) I .... 25·50 (40) 25·40 (35) 35·70 (45) ! 25·55 (41) I 50·100 (75) .... .... i 40·90 (6(l) 20·100 (50)

60·220 (120) 1100.150 (125)

.... 30·50 (40)

Hemlock 14·30 (25) 1 30·55 (30) ! 40·80 (55) 130.110(80) 20·45 (30) : 25·45 (35) 25·50 (30) I 20·50 (35) 20·40 (30) 20·50 (35)IHick:>ry 21·21 (21) 1~0.60 (30) 1 25·60 (44) I 50·150 (60) 30·55 (45) 30·50 (40) ! 25·60 (45) I 20·60 (35) 40·70 (55) 20·30 (30) IMaple, Hard 56·120 (100) ~55 (90) 175.150 (112) 160.200 (100) 70·170 (110) 75·130 (100) ! 25·100 (60) i 40·175 (85) 40:100 (80) 50·120 (100)

Maple, Soft 28·45 (40) ! 30·80 (50) ,50·110 (80) I 45·125 (60) , 35·95 (60) I 30·85 (60) i 20·75 (45) I 20·100 (45) 40·85 (60) 40·70 (40)

Oak, Chestnut 20·150 (75)

Oak, Red 75·375 (250)

40·120 (100) 75·100 (90)

60·250 (130) 120·300 (2SO)

Oak, White ~0.190 (100) I 30·400 (110)

Pine, Red i 20·60 (40) 25·75 (35)

60·190 (100) 90·150 (110)

20·50 (30)

Pine, White I 28·60 (45) : 40·70 (55) 20·50 (50) 25·60 (35) 40·50 (45) 30·80 (50) I 40·90 (62) 145·100 (80) 1 20·50 (35) I 25·55 (40) ! 20·60 (35) 1 20·80 (45) 30·60 (50) 20·50 (40)

Poplar, Yellow I .... .... I.... 25·40 (40) i·m .... 20·60 (30)

ISpruce, Red 30·30 (30) 35·60 (50)!.m 20·40 (35) 1 30·50 (40) 30·60 (40) 20·50 (30)

30·70 (50) 30·100 (75)

"Scribner Rule -·-International 1/4" Rule'Thousand Board FeetPu·lpwood Average Price Range and (Most Common Price) per Standard Cord

-,--------,---------.------~Aspen I 2·15 (10) i3-5(4;! 4·14 (6) 4·6 (4) 5·6 (5) 5·10 (6) 4·12 (8)4·6 (4)

T 5.10(5)

"4.8(6)IBirch, White I 3·8 (5) -----,- m. '6·12 (10) ....

Hemlock 5·12 (9) I 6·18 (10)

5·15 (10)

··(3) ··(4)6·10 (8)7·10 (9)

N. Hardwoods I 5·6 (5) 4·10 (7) 3·10 (7) 3·10 (5) 5·6 (5) 5·10 (6) 5·7% (5) 5·7% (6) 5·12 (8)

5·7 (6)Pine I 2·2 (2) 1 3·4'h (6) 3·5 (4) 4·8 (4) 4·6 (5) 2·4 (2) 3·13 (7) 5·12 (8)

Spruce & Fir I 6·8 (8) 6·10 (8) I 6·18 (12) 7·9 (8) 6·10 (8) 2·4 (2)6·12 (6) 2·4 (3) ··(4) 4·9V, (4) 5·15 (8)<:t000\rl

Q)c;j

'"::"cO::E

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

Hardwood Mixed I 10·15 (10) I 5·10 (7) I 2·10 (7) I 3·15 (5) I 6·7 (6) I 5·15 (10) I 6·20 (13) 8·15 (12) 5·18 (10) 5·15 (10) 5·15 (10) 5·15 (10) 4·20 (10) 10·20 (15)

Poles Average Price Range and (Most Common Price) MBF, International %" Rule

100·140 (125) 1 .... 1 35·65 (50) 1Pine, Red

8

OUR FORESTNew York Forest Owner

by Bill LynchMy father began looking for land in

northern New York State suitable fordeer hunting in 1951. A year later hewas able to purchase approximately400 acres along the Racquette River inSt. Lawrence County. At that time,Niagara Mohawk Power Corporationwas engaged in constructing a series oflarge hydro-electric plants on the river.Our newly acquired land bordered thelargest reservoir in the series.

In the 1800s, the Racquette had beena major highway for floating logs fromthe Adirondacks to mills outside. One ofthese mills was built in So. Colton in1837. In the 1850s, a large tannery wasbuilt which used great quantities ofhemlock bark to produce the tannic acidused in processing leather.

The land my father purchased wasdescribed by one who had lived there atthe turn of the century as a " ... highlyelevated tract of land in the foothills ofthe Adirondack Mountains, sandwichedbetween Bog and Catamount Moun-tains. Behind Bog Mountain the Rae-quette River cascaded over rock bedson its journey to the St. LawrenceRiver." The woman who wrote that,Lillian Felton Krom, lived in a housethat once stood over one of the cellarholes we found during our years of"discovery." Her family had occupiedand farmed this land for three gener-ations.

Before my father took possession ofthe land he noticed that most of it wasforested but that there was a rather largeopen field near the road which ranthrough the property. It was his inten-tion to plant the field with a rapidlygrowing tree in order to give the deerroadside protection from "deer jackers."He realized he should develop anoverall plan for the forest as well. Tothat end, he contacted the old StateConservation Department for informa-tion. Mr. Henry Bradford drew up amanagement plan for my father in 1954which was to run from then to 1959. Inthe plan, the property was described asbeing a tract which was partly old farmland and partly woodland. The south-ern part had been burned over in thelate 20s or early 30s. The area is welldrained, hilly, with some very rockysites. At the time Dad bought it, the sawtimber stands consisted of northernhardwoods formerly logged for birchand maple with an over-story then ofpoor beech and some good birch and

maple. The stands were all aged with aconsiderable number of maple seedlingsand saplings and some birch. The hard-wood pole stands were well stocked andgenerally of good quality trees. Thehardwood sapling stands ranged fromgood to poor quality and were thoughtto be the results of the burn, or of oldpastures seeding in. The hardwood-softwood stand contained various hard-woods plus some spruce, balsam and alittle tamarack and cedar. The recom-mendation was made to reforest the oldfields. The soil was noted as being san-dy loam, well drained, and sod condi-tions run from light to medium.

In 1952 Dad began to plant the fieldswith about 4,000 white spruce. Thefollowing year clay was taken from thefield to be used in the construction ofthe dams. My father and his friends re-planted the following year with Scotchpine. Because of the clay and gravelconditions which existed in this barren"borrow pit," the recommendation wasto plant Scotch pine using 3'x3' spacingrather than the usual 6'x6' spacing. Toeveryone's surprise, almost all the treesgrew. Now, 30 years later, they areabout 20 feet tall and extremely thick. Ihave thinned some of the plantation, onmy knees, and found it to be quite aproject. I took out every other row, thenwent back and removed every othertree. They refuse to even fall down ontheir own. I have decided to go on tomore worthy and rewarding thinning inthe hardwood stands - what a dif-ference!!

Dad and his friends have plantedprobably 70-80,000 seedlings over theyears. They planted white spruce, whitepine, Scotch pine, and red pine in manydifferent spots. Dad says they plantedwherever they saw an empty patch ofground. Whenever I am roaming thewoods, I can see the fruits of those earlylabors. He and his friends used only ashovel and their backs.

Catamount Mountain has had, untilabout 5 years ago, a state operated firetower on its summit built around 1920.The observers who stayed on top allsummer were always the first to get avisit from my sister and I when we arriv-ed, usually with friends, while ourparents set up camp. From these menand others who frequented the tower,we began to learn some of the history ofthe "land down under the mountain."One of the startling discoveries was thatthere was a boulder nearby that had awritten message chiseled on it. This rockis locally known as "Am's Rock." It was

first chiseled in 1848 by AmaranthFelton, one of the first white settlers ofColton. He must have thought Coltonwas becoming too populated becausehis message says that he set out fromColton on foot over an old Indian trailsouth to Catamount Mountain. He tellsof setting up camp by the huge boulder,clearing land and building a log cabinnearby. He moved his family, whocame by horse and wagon, into thecabin and established a farm on the sideof the mountain. Some years later, aftera proper road was built to Hollywood, aresort of the times, Mr. Felton built andoperated a hotel known as the "Moun-tain House" until the 1920s.

The road that runs through our placewas once the only way to get from Pots-dam to Tupper Lake and was in factknown as the Tupper Lake Road. Itdeadends before it disappears beneaththe now flooded reservoir. In those dayshorses and wagons frequented the onelane track. Three houses and one"tavern" lined the road up from thedam. Now all that is left are the cellarholes and an occasional strand of barb-ed wire. Oh yes, the stone walls are stillever-present. I am still finding more justwhen I think I have them all located.How anyone ever farmed, or evenscratched a living, is almost beyondcomprehension. We wonder aboutwhat it must have been like in thosedays. However, Route 56 was openedin 1931 and the Tupper Lake Roadbecame history. 1951 saw the clearingof 3300 acres to form the Carry FallsReservoir. In 1953 the dam was com-pleted and the flooding began.

My father brought my mother up toshow her the new hunting ground in1952. Little did she realize that shewould fall in love with the place and de-mand to make frequent visits. My sisterand I more or less grew up there in thesummers. I never could get enough of itand always looked forward to returningas did my sister. The "shack" as Momcalled it, became very important to ourwhole family.

When Dad enrolled in the ForestPractice Act in 1953, it was suggestedthat he find a market for the mature andover-mature hardwoods in the sawtimber stands. Somehow this was notdone at that time. It was not until 1973. that we seriously explored the market.At that time, we again contacted theState Foresters in Canton. I arranged tomeet Frank Basset, senior forester forSt. Lawrence County, at camp to in-spect the property with me. We walked

May-June 1984

the entire forest and Frank gave me apretty good indication of what weshould do. He pointed out the over-mature timber and suggested we have asale as soon as possible so as to releasethe young trees. At that time, we divid-ed the entire area up into basically threeareas to be treated separately as far asharvesting went.

Frank then arranged to mark, forsale, the harvestable timber in the firstsection of approximately 130 acres. Hemarked beech, hard and soft maple,yellow birch, black cherry. white ash,white pine, poplar, red spruce, and afew hemlock and larch, all with a DBHof at least 12". We had approximately300,000 BF to offer for sale. Again onFrank's recommendation, we set up twodifferent days to meet the prospectivebuyers and show them around. Thisproved to be a valuable idea as I amsure we got a better price for our timber.I enjoyed meeting the people whomight work in our woods.

One of the lessons I learned from thefirst sale was the value of sending out in-formation to persons who might valuethat timber we had for sale. Again theDEC came to our aid with a list of possi-ble buyers. We sent notices of the saleto these people and received a goodresponse. After showing the timber, Iset a closing date for the bids to be mail-ed. We awarded the contract to a millnot 5 miles from us. They hired a jobberto cut and haul the timber. Certainly theclose proximity of the mill enabled themto offer a good price. We gave the buyertwo years to cut the timber as wewanted it done when the ground wasfrozen.

The next sale took place six yearslater in 1979. This time Frank againmarked the sale and as previously, I ac-companied him while two foresters scal-ed each tree and called out the tally tome as I wrote it down. Each time I wasinvolved in an aspect of working in thewoods with somebody knowledgeable Itried to learn all I could. Frank andothers were, and still are, very patientwith me - trees grow slowly, too.Almost the same species were in thestand as before; there was a total ofabout 130,000 BF. This sale was to goto the same mill as the last, again with ashowing. There is nothing like being in-volved in your own woods in every wayas long as you do it with the proper ad-vice.

Our next experience with our woodsbegan last year with the realization thatwe had not touched the third area of

The Old Hollywood Road at Carry Falls Reservoir lined with sugar maples. The back-ground is the site of the Old Mountain House Hotel and Tavern.

merchandizable timber. At that time, weasked the DEC to help my marking thetimber that should be removed to bothimprove the stand and make a goodsale. Frank Basset made another ap-pointment with me to discuss thepossibilities of meeting at camp to let mehelp in the same capacity as before.This was done and we met in the springwith about a foot of snow on theground. One of the points I learned thistrip was the value of marking trees whenthere are no leaves on them. It is mucheasier to see all four sides of the tree andplace an accurate value on it. I learnedthat no two trees are identical, that theremay be all sorts of defects in an other-wise good looking stem and that youshouldn't place a value on a tree with-out taking into consideration the othertrees around it. No tree stands alone.

After all 75 acres were marked, theDEC sent us the Volume Report to FPACooperators with a list of people and

firms who might be interested in oursale. We were prepared to wait for awhile to advertise the sale. We were toldthat the paint would last about fouryears. This would give us plenty of timeto decide when the best time for the salewould be. As it turned out we decidedto advertise for a sale this spring. I havesent to all people on the DEC list, a fulldescription of the timber and an invita-tion of inspection for either of two daysin the near future. We are hoping thatwith the increase in the market, we willget some good bids again.

Our family's feeling has always beenthat like those who occupied the landbefore us, we are only tenants andtherefore are responsible for the long-term betterment of the forest and theland in general. Our mother and fatherhave never let us forget that end. Weexpect our children to acquire that samefeeling and will work toward that goal.

******

10 New York Forest Owner

1984 Summit VacationsIn 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!

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

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

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

Accommodation fees ar~_additional and vary with room selection.

Excellent roads and fabulous sceneryprovide refreshing trips to the Summits.We hope you'll discover the secrets thatwe think are worth sharing.

See youat theSummit!

"TENN

BLUERIDGE

ASSEMBLY

~ , TO CHARLOTTE. N C

Remember, this great vacationvalue can be yours. But hurry!

r--------------------------~-----------,o YES I would like more information on Summit Vacations for 1984

Please rush it to the address given below.

Name _

Address Apt. _

City _

State Zip _

Please send to:Summit Vacations, Dept. ADK84, National Wildlife Federation,

1412 16th Street, N.W., Washington, D.C. 20036 IL J

RECORD KEEPINGYour records do not need to be com-

plicated. A list of original costs and ex-penditures as they are made and thereceipts to back them up are all youneed.

What Records do You Keep?Below are a few examples:

• Cost of timber to you: purchase priceof property less cost of land and im-provements. Record the timber vol-ume at the time of purchase

• Operating costs• Establishment costs: site preparation

and tree planting• Cost of management sources such as

consulting fees (forester, accountant,lawyer)

• Cultural practices that improve thequality of your timber stand

• Timber sales receipts and expensesof sale

• Up-to-date volume of timber(remember to periodically adjust forgrowth - your CFM® Forester canhelp you here).

Where to Find Out More?A good start is the Agriculture Hand-

book No. 596, "A Guide to Federal In-come Tax for Timber Owners." Thishandbook contains details on capital-ized costs and expenditures mentionedabove. A variety of examples are shownwhich may reflect your needs. You canobtain a copy for $4.25 by writing:

Superintendent of DocumentsU.S. 'GovemmentPrlntinq Office

Washington, D.C. 20402

Your technicai questions are bestanswered by your accountant and/orqualified tax consultant. For specificclarification you may even want to con-tact your local or district InternalRevenue Service Office.

Knowing what to look out for on taxmatters and good record keeping canturn the nightmare of tax time into asweet dream - Almost!

by Lillian Millman, CFM® Forester

'" '" '" '" '" '"r

Her idea of housework is to sweepthe room with a glance.

May-June 1984 11

Cornell OfferingHome Study Coursefor Woodland OwnersITHACA, NY - If you own wood-

lands but are too busy to take regularcollege courses to help you managethem, it may pay to look into a newcorrespondence course being offeredby Cornell Cooperative Extension.

Designed so that enrollees can pursuethe course at their own pace at home,the Woodland Management course isopen to all individuals interested indeveloping the skills needed for suc-cessful woodland management and inincreasing the economic benefits deriv-ed from woodlands. The course will beavailable starting January 15, 1984.

In announcing the course offering,Daniel J. Decker, a research associateand wildlife specialist for CornellCooperative Extension in the depart-ment of natural resources of the NewYork State College of Agriculture andLife Sciences at Cornell University,said: "Raising the effectiveness ofprivate woodland management is a

positive force in improving the nation'seconomy, quality of life, and the main-tenance of healthy and productivewoodland environments."

Decker headed the committee thatdeveloped this unique course. Thecourse was prepared by woodlandmanagement experts at Cornell, theSUNY College of Environmental Sci-ence and Forestry, and the New YorkState Department of EnvironmentalConservation, with funding from theRenewable Resource Extension Pro-gram of the USDA.

The course is divided into six easy-to-follow lessons:

- woodland ecology: The focus ison a basic understanding of woodlandecology, with emphasis on an aware-ness and understanding of how wood-lands function.

- managing woodland for timber:This lesson focuses on the importanceof timber to the economy and on man-aging woodlands for production of com-mercially marketable timber.

- managing woodlands for fire-wood: Topics covered include wood as

fuel, site and stand assessment, wood-working, silvicultural practices forfirewood production, and selling fire-wood.

- managing woodlands for wildlife:Emphasis is on the importance of wild-life in woodlands and economic andpersonal benefits that can be gainedfrom the wildlife in woodlands.

- managing woodlands for multipleuses: This lesson provides gUidelines forplanning and accommodating multipleuses of woodlands, especially recrea-tional uses.

- practical considerations in plan-ning and conducting woodland man-agement: This lesson gives the wood-land manager valuable insights on anarray of practical considerations that gointo successful woodland management.

A Cornell staff member will gradecompleted lessons and will also be avail-able to answer questions raised by thosewho take the course.

For more information about thehome-study course and an applicationform, write to Woodlot Management,247 Warren Hall, Cornell University,Ithaca, NY 14853.

Market Effects of Timber Value.Most landowners sell their timber infre-quently, some only once during a life-time and, because of that limited ex-perience, few of the landowners feelconfident when selling timber. One oftheir major concerns is not knowing ifthey have received a fair price for theirtimber.

Many factors affect the value ofstanding timber, but it is not realistic toplace a dollar value on those factorsunless it is a particular tract of timber at acertain time. Some general commentsconcerning how each factor raises orlowers the stumpage value in the eyesof a prospective buyer are discussed inan information sheet published by theAlabama Cooperative Extension Ser-vice. Several points in the sheet that abuyer must consider includes timberquality, uniformity of tree size, and thetype of harvesting to be done.

For more points and additional infor-mation on factors that determine timbervalue, send for Factors AffectingMarket Value of Timber, availablefrom Extension Natural Resources, Ala-bama Cooperative Extension Service,Auburn University, Auburn, Ala.36849.

New Slide-Tape Programs. Threenew slide-tape programs have beenproduced by the Northeastern ForestExperiment Station based on researchin decay, discoloration, and proper treecare. Three of a four-part series, theprograms range in subject from ageneral view of how a tree builds up andbreaks down, to advice on keeping citytrees healthy, to a detailed examinationof a tree's structure. "Wood Defects -from Tree to Product," the fourth in theseries, will be available soon.

Here's how to order copies:

Life, Death & Rebirth of a Tree andTLC for City Trees are available for $25plus $1 postage and handling for eachset from Audio Visual Communica-tions, 435 Crooked Lane, King ofPrussia, PA 19046 or telephone (215)272-8500.

Heritage Landby Peter Martin

Through the knowledge' and re-sources available to you, the landownerwill know more about the capabilities ofyour land and understand the reasonsfor the answers.

Land is a heritage, that in the space ofhistory each one of us holds for a mo-ment. How you use it, care for it, andprepare it for its next owner shows whatrespect there has been for the naturalresource that it is.

Call it "love for nature," "commonsense," "it's what I've always done,""Grandpa did it that way," "crazy,""governmental do-gooders," or an "in-terest in ecological environmental con-trol." Unless all landowners have con-cern, the tax burden increases with eachgeneration as they attempt to heal thewounds from the unconcern of the pre-ceding generation.

So think about what you own, youmay be doing more than you realize,could be that nature is doing its ownpreserving or maybe there is a problemto be solved by a conservation practiceor just an orderly plan of procedure.

Evelyn A. StockEditor

5756lke Dixon Rd.Camillus, NY 13031

Non profit org.bulk rate

U.S. POSTAGEPAID

Camillus, N.Y.13031

Permit No. 57

May 23,1984The Northeast Petroleum-Forest

Resources Cooperative. ThisCooperative was started in 1983 to pro-mote cooperation between the forestryand petroleum industries in the north-east. It is founded on two basicpremises: (1) Rational development ofthe forest and petroleum and gas re-sources of the northeast region is inthe public interest, and (2) the in-dustries can reduce or eliminate inter-nal conflict through clear communi-cation, self-training, and education.

The Cooperative consists of membersof the petroleum and forest products in-dustries as well as public agencies whichsupport Cooperative goals.

The Cooperative at first will empha-size education and training oppor-tunities relevant to the two industries. InJanuary of 1984 the first symposiumwas held at Allegany State Park nearSalamanca, NY.

Presently two workshops are beingplanned for May 1984, one on the sub-ject of the safe operation of chain sawsin felling and bucking along with instruc-tion on how to buck logs for maximumdollar return. This is scheduled for May15-17. The other workshop will be onthe subject of oil spills - their pre-vention and clean-up procedures. It isscheduled for May 23. Both events willbe held at Allegany State Park.

For more information about theseworkshops, contact: School of Contin-uing Education, SUNY College of Envi-ronmental Science & Forestry, Syra-cuse, NY 13210, (315) 470-6891.June 5-7

"Managing Conflict in Forestry" willbe the theme of the second biennialNew York State Forestry Congress,scheduled for the State University Col-lege of Environmental Science and For-estry (ESF) campus June 5-7, 1984.

Approximately 200 people from for-estry agencies, forest industries, andfrom professional and non-profit special

ON THE CALENDAR

interest organizations covering all forestresource management are expected toattend the three-day event, which seeksto promote an active exchange of ideasamong all groups and individuals inNew York interested in issues affectingforest land management.

An afternoon session June 5 will pre-sent a variety of viewpoints on the topicof Conflict Resolution Related to For-estry Issues. The session will featurepresentations by representatives fromthe state Division of Equalization andAssessment, state Forest PracticeBoard, The Wildlife Society, SierraClub, state Institute of Consulting For-esters, state Department of Environ-mental Conservation, Cornell Universi-ty, and the Empire State Forest Prod-ucts Association.

Day-long activities June 6 will featuretalks on several topics in Issues, Conflictand Resolution. Individual presenta-tions will be heW~'On."Leadership Stylesand Organizations," "The' Town, TheTourists and. The Timberowner ," "In-fluencing the Community and ItsLeaders," "Team Skills and ConflictManagement," and "Development ofMessages to Influence the Community,Opinion Leaders, and DecisionMakers."

The Congress will conclude June 7with two morning panel discussions onthe theme of Conflict and ConflictResolution: Case Studies to LearnFrom. Session A will feature a discus-sion on "Adirondack Park AgencyClearcutting Regulations," and SessionB ':)'ill explore "Forest Ranger PositionCuts in New York State."

Directly following the Forestry Con-gress, ESF will cosponsor the New YorkLand Institute, Inc.'s forum "NewYork's Forested Lands: Past, Presentand Future Prospects." The two-day

program on June 8 will present a set of"alternative futures" and forward-looking addresses by experts from avariety of fields.

Participants in the Forestry Congressmay earn up to 13 credit hours of Socie-ty of American Foresters (SAF) con-tinuing education credits. Seven-and-one-half SAF continuing educationcredits will also be given to participantsin 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 ForestedLands Forum is $5d-;:inch;icling all forumevents 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 Educa-

ti~n";at 32(B~ker LaboraiorY'~,SUNYColleqe ;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. $~''IField 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, ...uHeld annujrlly;, this weekend is dedi- ~i ..i

cated to thepromotion of the forest in-dustry of New York State and hasbecome thi'largest attended forest in-dustry shbw in the northeast.

According' to Stysh, the themeselected for this year's field days is"Managed Forests - The Result ofAbility to Understand and the Need toLook Beyond That Which Meets theEye." Entries in the Woodsmen'sparade on August 18 will depict thistheme and judging will be based oneach 'unit's adaption of theme.September 17

Fall Meeting, at the Sagamore Lodgeon Racquette Lake. More details infuture issues.