We're set to serve you better

Call us for your needs in CEDAR (siding,paneling,plywood, clear & knotty) HARDWOOD(lumber, plywood, treads and risers) FLOORING (parquet, plank, strip, finish and sandpaper) TRUCK BODY (flooring and stakes) PLUS: Particleboard, Shakes & Shingles, Laminated Countertops, Adhesives and Cork. Milling facilities are also available.

Baker Hardwood: new facilities, to serve you even better.

Specif ications about our new lacility include: 4 paved acres; a spacious 4,000 sq. ft. olfice that is a living hardwood display; 600 ft. railroad spur; 35,000 sq. ft. warehouse; 7,000 sq. ft. lumber shed; and a 4,000 sq. ft. mill.

Baker Hardwood:

3131 Hoover Ave. o (P.O. Box 936) National City, Ca. 92050 o (7141269-8102 ESTABLISH

Writing Down Inventory

Although the Internal Revenue Service now bars businessmen from writing down excess inventory at below cost, you can still do it if you meet one of two requirements, advises Alexander Grant & Co., a national accounting firm.

One is that the excess goods must have been verifiably offered for sale at the lower price during the normal course of business within a reasonable period of the inventory date.

The other is that the goods are unsalable at normal prices because of damage, imperfections, shoPwear, style changes, odd or broken lots. or similar causes, and are offered for sale at reduced prices within 30 days after the inventory date.

Thomas Parsons, national director of tax practice of Alexander Grant, says these are the only exceptions to the recent IRS ruling that companies must use the "lower of cost or market" (replacement cosl) in stating their inventories beginning with the tax year ended Dec. 25 1979. and all subsequent years.

The ruling grew out of the Thor Power Tool Co. case in which the IRS held that the manufacturer could not write down excess lnventories to scrap value for accounting purposes because such a writedown was inconsistent with IRS regulations. The U.S. Supreme Court upheld the IRS early in 1979.

However, other companies using the same write-down method that Thor used were not compelled to follow suit until the IRS ruling on Feb. 8, 1980, made the change mandatory for all companies.

The inrpact of the ruling will be to wipe out nrany of the losses on inventories that companies have been claiming. and in turn raise company profits and taxes. ln most cases, payment o[the added tax for 1979 may be spread out over l0 years, according to Parsons.

IRS has also warned that taxpayers who do not use the Prescribed inventory method "will have filed a return not in accordance with the law."

Employee Hiring Hints

In selecting salespeople, you can often use the not so obvious signs as clues to the PersonalitY and ability of the candidate.

Check for unexplained breaks in the emnlovment record as well as many jobs and residences. Observe personal habits for traits which will be annoying to you and your customers. Watch for indications of poor organization such as no1 filling out the application completely, per instructions, and being late for the interview.

Ask open end questions lo unearth motivation. Be understanding with no disapproval. Encourage them to open up and talk.

Psych Them Out

Proper management psychologY can improve staff effectiveness. Management can establish an emotional tone in the office bY sharing good moods with the staff. Bad moods can be alleviated bY talking them out with a sympathetic person.

Managers also should be flexible with ingrained personality habits of enrployees. Usually there is no way the behavior can be changed. If it cannot be accepted or modified bY nroving the employee to another slot, it is best to disntiss the person. A behavior pattern that continues after several counseling sessions is not likely to change.

John Mullin has been promoted to gen. mgr. of the Mullin Lumber Co., based in Los Angeles, Ca. Sterling Wolfe, Jr., Marquart-Wolfe Lumber Co., Orange, Ca., recently vacationed in Or.

Ken Thompson, Southwest Forest Industries, City of Industry, Ca., was recently in Az. on company business.

Pat Bennett, president of the Imported Hardwood Products Assn., and O. Keister Evans, exec. v.p., met with SEALPA and major supplying associations on a recent trip to the Far East.

Mike O'Malley and Steve Garrison, Mallco Distributors, Phoenix, Az., won the LAGNAF Trophy, donated by the Old Tub Distillery Co., at the annual yacht races at Ajo, Az.

Aram Mardian, Mardian Construction Co., Phoenix, Az., is taking it easy after a recent illness.

Jim Summerlin, Sumwood, Inc., Los Angeles, Ca., is back from an Orient buying trip.

Patrick Custer has been promoted to lumber sales mgr. at GeorgiaPacific. Sacramento. Ca.

Herman W. Glover, lleld services division director, American Plywood Association, was recognized by the board oftrustees for 25 years ofservice; Bronson J. Lewis, exec. v.p., for 20 years.

Gerald "Jerry" Griffin, a former wholesale lumberman on the San Francisco Peninsula (Ca.) is herewith asked to contact his old pal, Jim Cooper, also a former lumberman, who would like to get in touch with his old buddy. If anyone else knows where Jerry is, call Jim (collect) at (213) 274-1905.

Kurt Nelson is new to purchasing at McEwen Lumber Co., Seattle, Wa., replacing Fred Blackmon who is now at High Point, N.C.

Doug Gremmel, sales mgr., 3-G Lumber Co., Wren, Or., has retired.

Keith Kersell is the new wood technologist of the California Redwood Association, San Francisco, Ca.

Lee Haskin is now pres. of the E.A. Nord Co., Everett, Wa., succeeding Paul Eklund who has retired.

Anthony McClure is exec. v.p.; J.D. Springer, senior v.p. and gen. mgr.; John Sapaula, v.p., operations.

Dennis Nelson is now selling for Stockton Wholesale Lumber Co., Stockton, Ca.

Jim George is new to the sales staff at Capital Lumber Co.., Albuquerque, N.M.

Ron Morton has joined the industrial sales staff at Tree Products Inc.. Lake Oswego, Or.

August H. Klem is now mgr. of process engineering and quality control for Kaiser Cement Corp.., Oakland, Ca.l Arthur Quinones is succeeding him as mgr. of the Lucerne Valley, Ca., plant.

Carl Henriksen has been named v.p. and gen. mgr., hardboard div., Evans Products Co., Portland, Or., according to Peter H. Koehler, exec. v.p. and pres. of the forest fibers group.

Steve Freeman, Stephen G. Freeman & Co., Newport Beach, Ca., is a founding father of a new organiza- tion, the Dull Men's Club of Newport Beach. With every member a v.p., qualifications may (or may not) include: a set of pencils, with plastic shield for your shirt pocket, long side burns, no jogging, nothing that's "in." Steve points out that one member is so out of it he, "thinks that a migraine is the name of a new cereal."

W.F. Strelow is the new v.p., corporate marketing services, Masonite, Corp., Chicago, Il.

Jim La Barber is the new director of sales and marketing, Home Hardware, Fullerton, Ca., according to Mike Hammitt, pres.

Charlie Mickelson is now in sales at Sierra Pacific Industries, Redding, Ca.

Richard Parrish is the new v.p. of Pacific Northwest operations, timber and wood products group, Boise Cascade Corp., Boise, Id.

Harold M. "Angus" Frodsham, South Bay Forest Products, Orange, Ca., and his son, Jim, were recently in Toronto, Canada on (mostly) business. The elder Frodsham later visited in Northern Canada, where he spent his early years, before fly- ing to American and Western Samoa, where he visited the grave of author Robert Louis Stevenson; and then on to tour New Zealand.

Bill Lamb is managing the new hardwood dept. at South Bay Forest Products, Orange, Ca., with an assist by Dianna Sylvia of the local sales staff. Galen Smith is new to outside sales. Roger Braniger and Rick Cunningham recently mill tripped to B-C, Canada. Bill Rebok has retired from the Sonoma Wood Products div., after 30 years. Celebration included co. brass. recent retirees Ed Lane. Ken Burkes and Spencer Grenn and former Sonoma Wood Products Co. owner Phil Nell, now manager of LouisianaPacific's Samoa div.

Don Kelleher and Harry Lyon, Kelleher Lumber Sales. San Rafael. Ca., are back from an Oregon mill trip.

Ed Fountain, Sr. and Frank Bader of the Ed Fountain Lumber Co., Los Angeles, Ca., recently returned from a trip to the Tahsis mill on Vancouver Island, Canada.

Ted Schafer, Sr. has .ioined Inland Lumber Co., Colton, Ca., as sales mgr. He had been with L-P.

Bob Reid, Reid & Wright, Inc., is returning to the firm's Honolulu office after a summer session at the Arcata, Ca., HQ. Son Bob, based at Arcata, got in a recent vacation at Huntington Lake in the Sierras near Fresno, Ca.

Diane J. Montoya, pres., States Industries, Inc., Eugene, Or., and a member of the Hardwood Plywood Manufacturers Association, has been appointed to the National Mobile Home Advisory Council for a two-year term.

Rick Kellso is the mgr. of the new sales and distribution yard in Medford, Or., opened by Andersonia Forest Products. Inc.. Arcata. Ca.. according to G.E. "Ed" Anderson, pres.

Henry Carsten, who recently retired from the Michigan-California Lumber Co., Camino, Ca., caught a handful of gold nuggets, one weighing3/4 oz., while fishing in the old South Fork of the American River, near Sacramento, Ca.

Steven E. Philion is new to the Palco sales office in San Francisco. Ca.

Dave Damon is the new pres. of the Black Bart Hoo-Hoo Club of the southern Redwood Empire of No. Ca.; Joe Gilley, lst v.p.; Roy Nielson, 2nd v.p.; Bob Handegard, sec./treas.; Bill Carter, immediate past pres.

Joe Schwallie, Carroll Moulding, Huntington Beach, Ca., is back from a No. and Central Ca.. sales trip.

Ed Justus has joined Snow Mountain Lumber in Albuquerque, N.M. He is the son of Vaughan Justus of Justus Lumber Sales and Southwest Insul-Bead.

James H. Shedden is now pres. of Flintkote Building Products Co., Dallas, Tx., succeeding Monte C. Carpenter who has retired. James C. Murphy is replacing him as pres. and gen. mgr. of Flintkote Supply Co., also headquartered in Dallas.

Dave Hicks, Alpine Veneers, Inc., Lumber div., Portland. Or., is also the new Bel-Air Door sales rep for Or. and Wa.

Mike Esposito, San Antonio Pole Construction Co., Cerritos, Ca., has been on an extensive business trip in No. Ca. and No. Nv.

Cindi Tracy is new to sales at Inland Lumber Co., Colton, Ca.

Woody Woodlief, Economy Lumber Co., Campbell, Ca., vacationed in Hawaii last month.

Sam Corso is new to sales at Mission Forest Products, Fresno, Ca.. office, selling agricultural lumber products. He was with Diamond International, Lodi, Ca., according to Jack Smith, pres.

Jim Grace is the new sales mgr. for R & R Cedar Products, Inc., Cottage Grove, Or.

Fremont specializes in a large inventory of high quality Douglas fir boards, dimension, long lengths and timbers shipped from select mills in British Columbia, Oregon and California. We &r€ constantly adding to our selection of western red cedar, pine, hemlock and white fir. Other species and specialty items are inventoried and included in our weekly flyer sent to all Fremont customers.

Personals

(Continued from previous page)

John Wilton, California Forest Products Co., Oakland, Ca., became a papa Sept. 24, 1980; his new daughter is Elizabeth Megan, who weighed in at 5 lbs. 12 oz. Congratulations, John!

Dan Madden is now senior trader in the new Portland, Or., wholesale office of Baldwin Lumber Industries, Atlanta, Ga.

Ralph L. Loe has formed Wood Castle Forest Products, Corvallis, Or.

Bob Leyva is now lumber sales mgr. for California Bay Building Supply Co., Pleasant Hill, Ca. Rich Bazzano is ag and treated products sales mgr.

Bob Siltanen, mgr., Delson Lumber Sales, Olympia, Wa., is now marketing mgr. and exclusive sales agent for Delson Lumber, Inc., and Little Skookum Lumber, Inc., succeeding Mike Rogge who is retiring after 24 years with the firm.

Gale Daugherty is back at it at Simmons Hardwood Co.. Montebello. Ca., after some recent surgery.

Bob Line has joined sales at LouisianaPacific, Whittier, Ca., covering Riverside, San Diego and accounts in Phoenix and Tucson. Az.. on a direct mill basis, according to Bob Heberle, who is on a three-week motor home jaunt thru the Upper Middle West.

Phil Nock and Bob Anet are new to the Jewett-Cameron Lumber Co. trading staff, Portland, Or.

Jerry Carter, Senco Products, Inc., Hayward, Ca., was recently in Reno, Nv., on company business.

Ron Yarbrough is staffing the new Louisiana-Pacific office in Phoenix, Az.

Doug Jones, v.p. and gen. mgr., Hammer Lumber Co., Eugene, Or., has been elected pres. of the local chapter of Sales and Marketing Executives International.

William T. Teachout is now gen. mgr. of Builders Emporium, Ca. retail chain succeeding A.J. Swies who is now responsible for a West coast cluster of The Wickes Corp. operating units including Builders Emporium, according to D.J. Primuth, pres. Wickes Companies.

Ken Bradley, McDonald Cedar Products, Ltd., Fort Langley, B.C., is the new pres. of the Western Red Cedar Lumber Assn. succeeding Gil Emory, Welco Lumber Co., Marysville, Wa. James Ingram, E. C. Miller Cedar Lumber Co., Aberdeen, Wa., is v.p.; Dan McCallum, Weldwood of Canada. Ltd.. treas.; Robert Hunt, Western Wood Products Assn., Portland, Or., continuing as sec.-mgr.

Nadine Fay is new to sales at Hampton Industrial Forest Products, an affiliate of Hampton Lumber Sales Co., Portland, Or., according to Gordon J. King, pres.

Ambrose Caudle has retired as Oregon wood product{ operations mgr. for Georgia-Pacific after a half century in the lumber industry.

Dick Gann is now with Wood Traders Inc., Eugene, Or.

Jim Welch is the mgr. for Keller Lumber Sales, Redding, Ca., new branch office in Modesto, Ca., handling San Joaquin Valley sales.

Elise Lewis, Hubbard & Johnson Lumber Co., San Carlos, Ca., is the new pres. of Hoo-Hoo-Ette Club No. 8l Roberta Schroeder, California Sugar & Western Pine, San Mateo, Ca., v.p.; Judy West, California Sugar & Western Pine, San Mateo, Ca.,2nd v.p.; Jackie Baxter, Weyerhaeuser Co., Hayward, Ca., 3rd v.p.; Darlene Mason, Georgia Pacific, San Jose, Ca., sec.l Kathy Miller, Acro Door, San Mateo, Ca., cor. sec.l Barbara Fitzwater, AFECO, Hayward, Ca., treas.; Sherry Nelson, LouisianaPacific, Fremont, Ca., publicityl Clarice Gorman, Pine Cone Lumber, Sunnyvale, Ca., membership.

Paul Kay, v.p. Weyerhaeuser Co., Tacoma, Wa., Russ Hann, pres., Plywood Panels, Inc., New Orleans, La., Clark E. McDonald, managing director, Hardwood Plywood Manufacturers Assn., Reston, Va., are new appointees to the Dept. of Commerce industry sector advisory committee on lumber and wood products.

(Please turn to page 56)