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LOCGING AND PORTABLE SAWMILLS-Under the new rules, production machinery and equipment, including that used for road building, are given a "guideline life" oI 6 YEARS. This is exactly the period recommended by NLMA. Former regulations specified l0 to 15 years for logging equipment and l0 to 12 years {or portable sawmill machinery.

PERMANENT' OR W ELL.EST AB.

LI SH ED S AW Xil U,S--:lhe new euidelines provide a lile of 10 yEARS for pioduction machinery, precisely the term recommended by NLMA. Former rules specified 20 to 25 years.

I.UMBER, WOOD PRODUCTS AND FURNITURE-Machinery used in the manufacture of lumber, plywood, veneers. furniture, flooring and other wood products is given a "guideline life" o{ 10 \'EARS by the new rules-again the term recommended by NLMA. Former regulations provided a life of l0 to 25 years, while the period used in actual practice has averaged 16 to lB years.

The new rules also liberalize the depreciation of assets other than production equipment and machinery. These new "guideline lives," for example, are provided (Continued on Page 42)

Lum,bn Yard, Trucks Loaded, Witbout Delay For

OAK, BEECH, ond MAPLE FLOORING Brodley Unit Wood Block Flooring

Higgins Lominoted Block Flooring Ook Threshold qnd Sill

Truck Body Lumber ond Stokes

Cedor Closet Lining

Only Multiple Use of Forests Cqn Fill Needs, Soys Foresler

Multiple use management of the nation's 535 million acres of commercial timberlands is the only way to meet the growing demands for both wood products and outdoor recreationo a noted forester told the Soil Conservation Society of America meeting in Washington, D.C., on August 28.

James C. McClellan, assistant managing director of American Forest Products Industries, said these needs can be met only by o'intensive application of the multiple use management principles" to these timberlands.

"The large industrial landowner realizes that his responsibility as a steward of one of our most important renewable natural resourcestreesdoes not end with growing the maximum amount of raw material for his mill," said McClellan, who as chief forester of AFPI supervises the American Tree Farm System of growing trees as a crop on private lands.

'oHe knows that his land must contribute to other needs of the people, too. He has found that the secondary uses of the forest are compatible with the growing of timber. The roads he builds for entering the forests to bring out the timber also serve as access to streams, lakes, prime hunting spots and scenic areas.

The tree farming techniques he employs automatically encourage most wildlife populations, guard watersheds and promote soil conservation. Thus he regards his tree farm as a producer not only of essential products, jobs and income, but also of water, forage and wildlife as a supplement to the outdoor recreational needs of the nation."

By the turn of the century, said McClellan, the demand for forest products may increase by 70 to 114 per cent to meet requirements of 350 million Americans.

He said forest industries, which own only 13 per cent of the commercial forest land, already are making major contributions to the country's recreation needs. A recent AFPI survey of 518 timber companies showed 97 per cent of their lands used for fishing, 92 per cent used for hunting. Nearly all of the lands also were used for various other forms of recreation, including picnicking, berry picking, camping, boating, horseback riding, hiking, skiing and similar activities.

At the time of the survey, I07 companies were operating 146 public parks and 157 picnic areas, and about 100 companies were projecting additional parks for the future. Since the survey, recreation use of forest industry lands has expanded sharply, McClellan said.

The forester said use of these lands for recreation will increase even more rapidly when more states enact fair liability laws giving landowners a greater measure of protection from accidents. Four states recently have passed new legislation.

McClellan said that up to now recreation on forest industry lands has been provided almost entirely without charge. However, some of the companies are beginning to make charges, at least sufficient enough to pay expenses of providing facilities, and a few are getting into the recreation business. Small tree farmers, too, are beginning to look into the opportunities {or recreation income from their tree farms.

There have been serious problems, such as vandalism, forest fires, ingratitude and inadequate liability laws, but some industrial owners are going ahead with plans to expand recreational facilities.

"Within the past year I have learned of companies that are making recreation surveys and developing recreation plans for their entire properties," said McClellan. "One large Northeastern company is planning to construct luxury campsites on two of its