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each residence, Mr. Snowling explained.
Coopers & Lybrand reports that the credit is not allowed for an amount of less than $10. Therefore, expenditures ofat least $67 have to be made to get the insulation credit, and at least $34-$50 to get the solar credit. Nor is the credit refundable.
Personalservice
Wood Furniture Markets
Oriental and American traditional styles moved up in popularity at the three Western Furniture Market Complexes in San Franclsco.
While oak continues as the most favored wood, the close grain woods gained from 8.9% to ll.0o/o of the showroom spaces since last January. These include maple, alder, birch and cherry.
The medium textured woods such as walnut, mahogany, the burls. and a dozen or more miscellaneous species accounted for 19.2o/o of the total. down from 23.30/0.
The open pore, contrasty woods of oak, pecan and pine held their strong position with 37.50/o of the showroom space while the balance were glass-metal-marble at 13.50/o painted and plastic at 9.00/0, enamel (painted) at 3.60/0, and wicker-bamboo at 6.20/0.
Oriental was more widely shown in table styles, but the numerical total, since complete lines are not always exhibited, increased to 6.90/o level. American traditional which is a composite of the popular Early American, Colonial and Federal styles increased to 8.80/o of the showroom spaces, up from 7.80/o last summer.
At the same time, the rustic ranch and architectural Mission styles increased to 5.4% so the total "American Tradition" was 14.20/o of the market, according to Dave McCullam, Northwest Hardwoods, Inc. of Portland, Or. The leader, of course, was contemporary-modern at 61.90/o of the showroom area. English, including the 18th century classics and the new country were tabulated at8.60/o down from ayear ago. The French styles which had market stoppers in smaller-scaled country French, sculptured in western alder. were 4.80/0.
(Continued from page 46) ft. building has been completed for storage and shipping. Sharing the cost is Pacific Lumber, using the building for shipping because of a tunnel fire on the railroad line serving Eureka, Ca., area mills.

Technological growth and new machinery is going to be the key for leadership in the 80s, Harwood Products believes. It has even sent some 45 key people through the Dale Carnegie course on personnel development. Electronics, first aid and managerial accounting classes have been held to bring key people along in the areas of specialty they need. Active in the field of safety and health, the company has been instrumental in the operation of a health center and contributes time and knowledge to the local hospital board.
These are areas in which one company is working and feels are important to forestry and manufacturing practices as well as employees' growth and well being.
Northern Caufornia Southern Catifornia
George Kovacovich
Dolores Kovacovich
Gil Sissons
Gil Sissons, Jr.
Bill Doyle
Marlys Southard
Elaine Robinson
Art Bond
Roger Stainbrook
Mel Prince
Larry Taylor
Vera Osuna
John Marsala
Serving the lumber, building materials and home improvement markets in 13 Western States - Since 1922