Come lo A AmCO forTHERMAX SHEATHING

Help your cuslomer cuf energy cosls ond conserve energy itself by offering him Celotex Thermox sheothing. Combined with fiberglqss insulolion wiih convenfionql 2 x 4 froming, your cusfomer will hove qn energy-efficienf insuloting syslem for new buildings qnd odditions thot will moke his producf more soleoble ond help increose your profifs.

Arizona

(Continued from page 24) convention held in Orlando, Fl., Dean Drake, general manager and senior vice president of O'Malley Lumber Company, w:ls elected as vice president of District 5 which includes, Arizona, Southern and Northern California, Montana, Western Mountain States, and Texas Federated Associations. We are fortunate to have Dean represent the areas.

Although our membership has suffered in this bad economic period, I urge members to pass the word for nonmembers to join.

Non-members are benefitting through lien law legislation, decreased workmen's compensation rates, wood promotion, etc. These efforts are carried forward in bad years as well as good years and we need their support.

The Wood Promotion Committee will be announcing early this month plans to generate more lumber sales. In this time of energy increase we have a great opportunity to dominate the construction market through wood wall systems.

@dgx' cErrNGs

Since Celofex ceilings offer f ive vorious mefhods of inslollotion lhey sell themselves io your cuslomer. A reol profit moker for you. Your cuslomer will like the choice of pofterns ond remember, the noise obsorption quolifies of these ceilings ore o big selling point, too!

! ire prevention measures are most efffective when employees are involved in self-policing safety procedures. Employees can police their own safety measures only if they know the rules, are well trained, and if management promotes and enforces fire safety regulations consistently. Employees should be trained in self-policing of hazardous conditions such as: o Smoking violations, especially around fl ammable liquids. o Excessive accumulation of dust and flammable liquids. o Improper storage of flammable materials.

In addition, management must Promote and enforce safety programs such as: o Issuing "Hot Work" permits when equipment is used that can ignite combustible materials. o Conducting regular inspections of fire prevention conditions in the workplace. o Carrying out regular checks on the proper working order of fire fighting equipment. o Organizing a safe and orderly system of evacuation in the event of fire. o Fire drills should be carried out periodically and all employees trained in emergency procedures. o Organizing and training an employee fire brigade as a first line of defense against flres.

As 1982 came to a close, rnany tlrxpayers were attempting to minimize their tax bill by investing in the shelters. According to Gary J. Merz, CPA, Vander Wegen & Kincaid, a general definition of a tax shelter is any investment activity which is enhanced by its tax treatment. Before yielding to a salesman who promises a four to one write off of your investment, he says that the areas to be con- sidered are: i.e.: Tax shelters have many undesirable types involved in them. What is the fee structure for the sponsor/general partner? i.e. : If the general partner hasn't made a financial commitment, it usuallY points to an underlYing Problem. Is the prospectus tax opinion worth anything? i.e.: Ask Your tax advisor to analyze the issues involved.

(1) Is there a reasonable expectation of gain? i.e.: The investment must have "economic substance."

Does the investment suit your (taxpayer) needs? i.e.: Traditional high risk shelters are for the most Part beneficial for taxpayers in the 5090 tax bracket only.

Do the sponsors and managers of the program have proven track records in the particular activity?

A T OUR last meeting with the Arizllona General Contractors we rnade the decision to go in with only a clean-up bill which would:

(1) Change preliminary notice to best known address and or legal description. (A legal description is onlY needed in case a lien has to be filed.)

(2) Describe completion by a notice of completion by the general contractor. The material supplier would then be sure of the 90 day filing deadline.

(3) Change any language in bill that is not clean to be fully understandable. We had discussed introducing a bill on "Stop Notice" separately. I am going to recommend we delay this action until 1984 and try to recover home improvement liens and single family dwellings. These would be major changes which would not cloud the clean-up bill scheduled for introduction this Year.

At the November NLBMDA annual (Please turn to page 23)

WE MANUFACTURE:

D Certified K/D redwood and western red cedar

! Patterns and surfaced

! Fingerfoint

I Edge glued stock

E Paneling

! Mouldings

WE ALSO OFFER: Custom milling and drying and loading

(Continued from page l4) tions showing merchandise in use allow the reader to picture himself or herself using the merchandise.

(4) Make each ad complete. Include all essential information about the merchandise or services being sold: style, design, workmanship, brand name, price, your store's name, address, telephone number and business hours.

III. Make Merchandise Part Of Your Advertising Plan.

Advertised items should be prominently displayed and available. Stock up on featured items and train your staff to suggest and sell tie-in items.

To sum up, advertising is a proven method of building volume and profits, for big advertisers, as well as small. Properly and effectively executed, advertising will benefit both you and your customer.

Note: If readers want more information about how to use newspaper advertising more effectively, they should call their local newsPaPer advertising representatives.

HARRY MENDENHALL execut ive vice oresident Lumber Merchants Association of Northern California