PHILIPS BROS. LUAABER CO.

I IO WEST OCEAN BIVD., LONG BEACH 2, CAIIFORNIA

Douglos Fir - Redwood - white Fir - split Redwood - Gedor

R,AIL - TR,UCK - IRAIIER, - CARGO

HEmlock 5-8948

Gertified Agency Progrom Being Extended to Operote Nctionolly

Thom & Don

Federyrl H.ousing_Administration's Certified Agency program (CAP); which is aimed at providing the benefits of FHA mortgage insurance to the people in iommunities not easily served by field offices, will-be-expanded on a nationwide basis in the near future, Commissioner Norman p.

Coll us for PIIILIPPIilE ilIAIIOGAI|Y

You'll find greater quantity, better selection at the West's largest hardwood firm. More than 2,000,000 b.f. Philippine Mahogany is now on hairil-in alt thicknesses of AD and KD lum- ber selected for lieht or red, flat or ribbon-erain. /e"x4", 6", and, 8" -T&G paneling; mouldings and wood. Order any quantity.

Also wall plv-

TWX: LB 5139

Mason announced. CAP will supplement present FHA programs. Fffective date of the CAP-expansion, which has been operated on an experimental basis in selected areas of the United States the past year, will be contingent upon Congress extending insurance authori zation, Mr. Maion said.

Under.the program, Authorized Agents are appointed in communities not reached by FHA fiild offices.^fhese certified agents process applicaiions and issue commitments for Tlortgage insurance under supervision of the field offices.

Commissioner Mason said that representatives from Wash- ington headquarters or zone Insurance program Advisors will visit each of the field offices for the purpo"se of orienting FHA personnel in CAP procedures.

In announcing plans to expand CAp, the commissioner said that the experimental phase of the program had proved highly successful.

"The purpose of CAP," he said, "is to make FHA-insured loans available to a greater segment of the American pgople. As rapidly as possible, CAP wi ;sible, will be made available to all FHA offrces, except Alaska, Hawaii and puerto Rico..Our. objective wi-11_!9 -to serve areas not now fully enjoying the benefits of FHA mortgage insurance becaus'e of geographical location and low .loo-iuir. of ootential brrsi- geogra ness whic of volume potential ness which makes effective service difficult.

Mr. Masou said this program will be used to offer FHA services to communities I,vith population of 20,000 or less as shown in the 1950 census.

"Like all other FHA programs, \4,e want to see that CAp is kept abreast of the needs of the American people, and further. expansi-ons or revisions may be possibie "ft.i th. $I.t phas.e; of operation are working^ smoothly," N{r. Nfason said.

Olin Mosher Tokes Over Oronge Cove Lumber Co.

Dinuba, Calif.The Orange Cove Lumber Company. which has been owned by the Jbhn Frane family since'1914, has been sold to Olin Moshei of parlier, Calii.. who took over the yard in Orange Cove, Calif.. January 1 The business was originally started by the late C. W. Updyke of Dinuba in l9-i.3.

Phone:

Dealer Mosher ha.s been. employed in, recent years by the ,Burnett, Spaulding and Pi;lei lumber companies as yaro loreman.

Faith in the Future...

Walter Hansen, Resourca Manager, Ralph L. Smith, President and A. B. Hood, Vice President and General Manager of Ralph L. Smith Lumber Company, at d.edication of Ralph L. Smith Tree Farrn of 137,137 acres in Trinity, Siskiyou and Shq.sta Countics, Calif ornia,

Abundont Forest Resourses, Modern Mills qnd Drying Fqciliries, op€rqted by men who know Lumber,

SUGAR PINE . PONDEROSA PINE DOUGLAS FIR WHITE FIR CALIFORNIA INCENSE CEDAR a

A mixed car can contain Standard Lumber items, plus Mouldings, Cut Stock, Glued Panels, Interior Trim, Window and Door Frames, Venetian Blind Slats and Furniture Parts. Experts at Finger Jointing

RR,IC Committees Nqmed

A program committee of leading timber industry logging superintendents and foresters has been appointed for the first time to plan program arrangements for the 1959 Redwood Region Logging Conference, according to William E. Baker of Fortuna, RRLC president. Dates of the 1959 conference at Santa Rosa are March 12 and 13, with two full days on Thursday and Friday, in order to allow more time for a worthwhile program, Baker explained.

Robert Johnson of Roddiscraft, Iqc., Arcata, will head tl-re new program committee, Baker said, with Robert Grundman of Union Lumber Co., Fort Bragg, co-chairman. Committee members from the northern part of the region include RRLC President Baker, Program Chairman Johnson, and John Yingst, Simpson Redwood Co., Klamath; Earl Shipley, Ilammond-California Redwood Co., Trinidad; I{arry Weir, Arcata Redwood Co., Orick; Henry Trobitz, Simpson Redwood Co., Korbel; Ted Carlson, The Pacific

ANDERSON, CALITORNIA

Members: Western Pine Associotion, West Coost Lumbarmen's Associotion Ponderosq Pine Woodwork

Lumber Co., Scotia; Eugene Pickett, Wolf Creek Logging Co., Orick, and Larry Marshall, forest consultant, Arcata.

The southern group includes Co-chairman Robert Grundman and William Van Sicklen, Union Lumber Co., Fort Bragg; Stewart Snyder, Paul B. Kelly Lbr. Co., Cloverdale; George Stoodley, The Pacific Coast Co., Willits; Roy Wagner and Jack Sweeley, Masonite Corp., Ukiah; S. J. Hall, Santa Rosa; Robert Ray, Hollow Tree Lbr. Co., Ukiah, and Jack Hyman, Fort Bragg. Conference Secretary-Manager Fred Landenberger of Eureka will assist with arrangements at both meetings.

Sheorhing Plqnt to Storl

Redcrest, Calif.Hampton Lumber Company's sheathing plant here was due to begin operation the week of February.

new first

FAMITY BItUi THAT TURN INTO IAX DEDUCTIONS

Don't hit the ceiling whenever your wife or one of your children presents you with a bill. Some of these 9i!l 1n"y turn out to be tax-savilg deductions on your 1958 income tax return. Several famitiar situations and the resultilg tax benefits are explained here by the American Institute of Certified public Accountants in cooperation with the Internal Revenue Service. - W!q" y^our son married last summer, you promised to help him.financially while_ he completed hjs senior year in college. His wife worked during the year, but her iniome of $1,000 did not begin to cover lheir expenses. your son. of course, had no income at all. Consequently, you had to pro- vide more than half of their support. Even'tirough your'son is married, is it possible for you to claim him as i dependent on your tax return ?

You certainly can. You may claim your son as a dependent as long as he is a full-time college student and y-ou provide more.than half of his support. No exemp- tion may be claimed for the daughter-in-law. Watih out, however. Make sure that his wife files a separate l9!qn. If they s-hould file a joint return, you loie the $600 exemption for your son. No doubt the dependency exemption will save you more tax than it would your daughter-in-law.

One of the raffle tickets you bought to help a local charitable org.anization contained the lucky number. you won a television set worth $300. Must you report the set as income on your tax return ? And if soj what is its value ?

While the raffle ticket may have been forced on you, the government considers that you made an effort to win.the prize when you opened your wallet. The fair market value of the television set ($300) must be reported as taxable income.

Under orders from the family doctor. you hired a full- time maid to help your wife while she recuperated from an opera.tion. M9s1 of her time was spent cleaning and cooking, but the maid did tend to your wife's needs while she wa1 confined to bed. Can you deduct a part of the maid's wages as a medical expense on your tax return ?

Yes, you can. You can deduct the cost to you in wages of any time the maid spent performing nursing services. It is often better to hire a practical nurse in such a situation, for it then becomes easier to explain the medical deduction for nursing services.

You finally gave in and bought your son a second-hand car for his 17th birthday. You put it in your name, but impressed upon him that it was his to take care of. A few months ago the car was demolished in an accident in which, fortunately, no one was hurt. Who may claim a deduction for the loss suffered as a result of the accident?

In this situation you get the deductiqn-i1's actually your car. The measure of the deduction would be the change in fair market value. Presumably the car was smashed to bits, therefore the fair market value before the accident would be the loss. If the car had been reg- istered in the son's name, you would have been peimitted no deduction.

For a while there it seemed as if your daughter would need an operation. You had consultalions with a number of .doctors before you were sure her complaint did not require surgical care. Although several of the doctors did nothing more for your daughter than to give a quick examination-no drugs or treatment-can ybu deduct their fees as medical expEnses?

Yes, you can. Whether the doctors prescribed any drugs, or any form of treatment is not material for tax purposes. Your daughter went to the doctor for diagnosis, which is an ordinary medical expense. You can also deduct the cost of necessary transportation to receive medical care or treatment.

Last month you and your wife decided to pay off your