GET ON fo Hobbs Wqll Redwood

fqx lien Amendment Supported

At a recent meeting in New York City, the House of Delegates of the American Bar Associaliot app.oved a resolution recommending legislation to require the filing of a notice of a Federal tax lien before such lien would become valid as against a mechanic's lien. Under the present law and Court decisions, the tax lien becomes iffective as against a mechanic's lien when the assessment list is received by the Director of Internal Revenue. There is no way for a materialman to determine from the public records rvhether there is a tax lien against the real eitate which is being improved.

The National Retail Lumber Dealers Assn. has for several years urged legislation to correct this situation and has worked with members of committees of the Bar Association to obtain the support of the Bar. The chances are that no action on this legislation can be expected at the present 9g9s]on but, when the Congress convenes in January, NRLDA expects to renew its efforts.

There are several bills introduced which attempt to accomplish the desired change. The Bar Association has drafted a proposed bill making some changes in the pending bills. Most of these changes are in the definition of a "mechanic's lienor." It r,vould make the State law on mechanic's liens I'overn the effective date of the mechanic's lien. The proposed bill would except from the provisions of the amendment, Federal employment taxes which arise out of the same construction project from rvhich the mechanic's lien arose, and certain exceptions as to real estate taxes.

Visitors to Willits, California, headed for the famed Redwood Region, will be reminded of their forest-fire manners by a life-sized replica of "Woody," symbol of the American Forest Products Industries, fnc. which was built this summer by the Willits Circle of the Redwood Region Conservation Council. Henry Houghton, Willits Red*ood Products Company; Dave Hope, Firco, Inc., and Richard Anderson, local trigh school forestry instructor, all pooled their ingenuity to make "Woody" a reality. He stands over 5f f.eet tall and presides over a specially constructed booth where he points out the essentials of forest-fire prevention. Material was contributed locally by the Willits Redwood Products Company, Firco, Inc., and Masonite Corporation of Ukiah. Since he took up his stand on the Redwood Highway, "Woody" has been stopping camera-armed tourists, not only to take souvenir photos, but to get a short course in good forest manners at the same time, when they help themselves to the booklets and pamphlets "Woody" keeps on hand. It has been estimated that 90o/o of forest fires are man-caused, and "Woody" should be a factor in their prevention in the Redwood Region.