N#ffintt::

wrrH rnr SPl,tNE-l,OK svsrrm

N,olsruasrnn application is made easy by tough wood splines which fit snugly into grooves on two edges of eaih 12" xI2h unit, This sprrne-iox Sysiem automatically'keeps corners level and straight lines easiei to hold. No special skill is required to install NoISEMASTER. Order and stock this remarkable tlile now. call your nearest Simpson distributor listed below.

ETIIOTT BAY IUMBER CO.

8ox 188, Union Gop Stotion

Yokimo, Wothlngton orry srnsil tfOrStrUAST[R ulr mr Epr.r{r.t0t( sYsltt 0tfils ttt flrrst ilrvffiTl0ts

Simplified opplicotion mcthod o Seoled lronlverre iointr oliminqlG 'breqthing' o Spline" level corner: outomqticqlly

PACIFIC COAST AGGREGAIES, INC.

400 Alqbomo Strqot

Son Frqncisco, Colifornio a Nqiling through Splinor ovoidr morring rurfoce o Fcwcr nqils-lower lobor cgtl a Hollokore Drilled Perfor. ofionr. a High Sound Absorption

CHAS. E. SAND PTYWOOD CO.

1106 N, W. l6th AY.nu.

Portlqnd, Or.gon

GtASS CO.

657 \N csl St. Mqry'r Rood

Tu6on, Arizono l53l West 4th Str.ct

BAUER BUII.DING MATERIATS CO.

5on Eornordino, Colif, CATIFORNIA PANEL & VENEER CO.

955-962 Alomcdq Stroet lor Angcle:, Cqliforniq

CONTINENTAI IUMBER CO.

?. O. gox 237

Boisc, ldoho

EI.IIOTT 8AY IUMB€R CO.

600 \ry.rf Spokonc Strcct

Seottlc, Woshiogfon

EI,IIOTT BAY IUMBER CO.

2712 McDougoll Strcct

Evcr.tt, Wo.hington

EXCHANGE IUMBER & MFG. CO.

P. O. 8ox l5l4

Spokonc, Woshington

R. W. FRANK & COMPANY ll8-l30 Sourh Fifth Wost Strcct

Sqlt Lqko Ciry. Utqh

FROST HARDWOOD TUMBET CO.

Mqrkot ql Stoie Str..t

Son Dicgo, Colifornio l. A. Box 5222

I.UMEER DEAI.ERS, INC.

Dcnvcr. Colorodo ll03 So. Sonrq Fc

I.UMEER DEAIERS, INC.

Pueblo, Colorodo

IUMBER DEAIERS. INC.

423 North 33rd

Billingr, Monlonq l6th ond A Strcet:

PACIFIC COAST AGGREGATES, INC.

Socro mcnf o, Colifornio

PACIFIC COAST AGGTEGATE' INC.

2l5O G Street

Frcsno, Colifornio

PACIFIC COAST AGGREGATES, INC.

24OO Pcroltq Street

Ooklond, Colifornio lO2O Eoct Mdin Street Stockton, Cqliforniq

PACIFIC COAST AGGREGATES, INC.

PACIFIC COAST AGGREGATES, INC.

790 Srockton Avcnue Son Jore, Colifornio l610 Eorl Woshington Boulevord los Angclcs, Colifornio

SIMPSON TOGGING CO.

SIMPSON IOGGING CO.

Wqrehourc Dcporlmcnt

Shclton, Worhingion

UTAH TUMBER CO.

333 Wcrt Firrt South

Solt lokc City, Ufoh

WESTERN DOOR & SASH CO.

Fifth ond Cyprcsr Slrcctr

Oqklond, Coliforniq

WESTERN DOOR & SASH CO.

Ninth qnd Psrkcr Strccls

Bcrkcley. Colifornio administration ir going to do anything and evcrything it can think of to keep our present tidc of planned mild inflation going rtrong. Which mcan! that bugincu generally rhould continue good. I think it will. The payrng of the piper is a matter for thc future. Right now thc trick is to guess what to do about our present bueincsr; meaning cach of us individually.

Bueiness was never -"* t",.*rted in a eession of Congress than it is in the prerent one. The prime subject of taxes will be the biggest one before thc lawmakers. What the administration will try to do about taxation is not yet clear. Busincss will fight for tax reductions in various dircctions, and algo will fight against any tax increases. Congress will be told that since l94l taxes have increased 800 per cent; a greater increasc than has come to any other commodity or thing. Congress will be told that today when a man buys a medium priced car, practically one-third of the price hc pays for the car, is taxeg. That includee hidden as well as open taxes. Congress will be given a thousand other facts to prove that taxes must come down. It may be that only by driving taxes down can the administration ever be forced to start cutting exPenses.

Commerce Secretary ,";.r, after making a national survey of business conditions and opinions; is reported in the press to have told Mr. Truman that there is a terrific demand for the elimination of double taxation on corporate profits. He told him the truth. Probably nothing the New Deal did was more thoroughly unfair than forcing a corporation to pay a corporation tax, and then forcing the stockholders to pay a personal income tax on that same dividend.

There are those *no ,ir"i oJ. .no.rta cut out some of the special war taxes, excise taxes, but regain the income by increasing corporation taxes. When you hear a man suggesting taking taxes off of the people by increasing corporation or business taxes, you know without asking that he is a very ignorant person, who should be tapped for the simples. Corporations do not PAY taxes. They COLLECT taxes. Whatever is added to the cost of operating a business becomes a part of the price that business charges when it sells its products, and the consumer eventually pays it. Same way with all business. Increase my taxes and f increase my price to cover. Else I could not stay in business. ft's as simple as that. Whatever burdens of taxation, or increased labor costs whether it be wages or pensions, are added to business, is added to the cost sheet. Otherwise business would cease to be. The man who wants to make business and corporations carry extra loads, sees no farther than the end of his snoot. Quit thinking that corporations are grroups of fat, rich men, sitting in plush clubs. Most of the people you knorv are corporation stockholders, and it is the job of the management to protect their interests.

Right now pensior," roJ *lro]r. is a prominent subject of debate. Right and left, pensions are being demanded by labor organizations. But giving men a pension is the same as giving them incieased wages, so far as the employ- er is concerned. It is immediately added to thc cort of doing business, and to the price of the commodity manufactured. Surely that should surprire no one witrlr even a faint understanding of what businctt means. Peneiona mean increaeed cost of steel, and therefore increared prices. And increasing the price of steel increases the cort of living of every citizen in this nation. Yes sir, to every man jack of us. The increase would not be sufficient to be measured with a ruler, but it would be there, just the same. ***

Looks like therc is going to be a general demand for pensions in industry. They have already come to the lumber industry. The result would be the Bame aB in steel. Pensions would mean increaeed costs of lumber, increaeed prices for lumber, increased prices for every wooden home built. There is no such thing as something for nothing. What one man gets, he eithcr pays for himself, or his fellows pay it. Only the air is free. This ie not an argument against pensions. It is simply a statement as to who pays them. Mr. John Public pays the bill, except where pensions are handled as businesslike insurance and paid for in that same fashion. Same way with the government. It can give one citizen nothing except what it has taken away from other citizens' ,n * ,r.

Business will join wholeheartedly in opposition to any further advances of this nation toward the "welfar€ state." Opposing the philosophy of something for nothing is a tough trick. Trying to appeal to the unselfishness and patriotism of men, to enlist them in the army of liberty rather than that of security, is a terrific task. Yet it has to be done if this nation is to be saved. Businessmen everywhere are out in the open fighting the doctrine of a super government in Washington, that "takes all our cares away," as the old song put it. Strange, isn't it? Ever since the summer of 1933 we have had Government on one side, and business almost solidly on the other. Roosevelt, of course, knew little of business. He realized it, and it made him mad, and antagonistic toward business. And Truman probably knows less about business than did Roosevelt' :F * *

Edwin G. Nourse, until recently chief economic adviser to President Truman, recently said, "The principles of good family management, of good company management, and good government management are basically similar. They call for thrift, the acumulation of savings, and the paying off of debts in periods of high prosperity so as to be fortified against trouble when things are bad." We seem to be traveling in the opposite direction.

Captain Eddie ni.t.rrul"r.lr,l"-o.r. First World War ace, sent out a Christmas letter, in tvhich he said, "A philosophy alien and foreign to our American way of life, liberties, and freedom, is penetrating the hearts and souls of our men and women in this land, namely, something for nothing, or more for less. . Let each one of us therefore on Christmas Day and during the holiday season dedicate ourselves and work more for the spiritual welfare of our country, and think less and less about the material things of life."

7 Ev" BErrER. VlSrBrrtrY through open lower... qvqiloble only In ROSS SERTES 5

YOU CAll SAVE 75% on foul hqndling costs!

Many users have saved up to 75Vo, and you can do it too-with ROSS Lift Trucks. llere's what ROSS has done for the John Bader Lumber Companyr Chicago. Says Ray Jacob, Manager: "Our costs on piling lurirber havi beenreduiel 75Vo." ln aldition, Mr. Bader cites increased efficiency ia unloading, storing and loading out.

Secure the savings effected by ROSS Lift Trucks and Carriers . . . savings that will help reduce operating costs and widen .your profit margins. Get the facts on the ROSS System.