To Our Many California trriends $eunon'B @teetfngg from MuoFoRD ConpoRATroN

you.in your unincorp_ora.ted business, and-you pay hirn u Ostling rveekll' salary. Since he is a full-time emPloyee, he is

(a) Required to pay social security

MqnUfOCfUfiing Co. Pqsses

Million Mork in Door Producfion

(b) Not subject to social security Accordtng

According to D_i9k Ostling, president of the Ostling Manu:turing Co.. El Monte. California. his firm recentlv nrodrrced

(c) Permitted to decide rvl.rether he cloes or does not facturing Co., Monte, California, his firm recently froduced u'ant social security co\rerafae Door Number One-Million and, judging from the-production

11. Last year you gave yorlr church a small piece of prop- schedgJe, will reach close to a million and a quarter by the end erty for which you h"ad piia $SOO some time ago. Its value of 1957at the time of the gift rvas $1,500. As a result.

(a) You may claim a tax dedr"rction of $1,500

(b) You must pay a capital gains tax on the $1,000 for the past six years with quality doors. Present production increase

(c) You may claim a tax deduction of $500

12. There were a ferv leaks in the shingle r<-rof of your office building; so you constructed a nerv type roof. You should . .

(a) Consider this as a repair bill and de<luct the entire amount as a business expense on your 1957 returr-r

(b) ltegard this as a capital improvement and depreciate the cost over a period of years

( c ) Add the cost of the repair to the r,alue of the property

13. After you have filed your personal 1957 tax retrlrn, the Governnrent is allon.ed to check your return and bill you for additional tax. The period of time in which this may be <krneends...

(a) On that clay you file your 1958 return

(b) Trvo years after you file your 1957 retLtrn

(c) Three years from the due date of yow 1957 retttrn

1rl. On the advice of a friencl, yorl engage a CPA to prepare. )'()r1r 1957 tax return. The fee he charges for this ser\:lce ls

(a) Not cleductible since it is a pers(,rral expense

(b) Not deductible if r-ou are entitlecl to a refrtr.rcl

(c) l)eductible in full.

Ostling is ,one of the pioneer door rlanufacturing concerns in Southern California and has been servicins the loial market schedules call for 20,000 doors per month to rneet the demancl at the consumer level, Mr. Ostling said.

"We believe 1958 will be a banner year for our firm and u,e are.presently building a strong inventory to tal<e care of and current orclers," Ostling declared.

New High-Speed Bond Wheel Grinder

3f :i#H:ff|+]$il":::rir":u\&4 ll :f,ili, :: ?il'lit'.?, i ri,e,Y " ]i,rf " Iil) \Vhccl Grindcr for both band mill an&f1 r-esarv wherls. Now, for the first timel fi:'::Jl;;ii,i3i f ii-:li fflil: #';t mill r-heels, and this rvill grind tvheels rvhile running at frrll operating speed l)escriptive data is available free ar u-ithout obligation by rvriting chett Jlanufacturing Co.,'zrt

Rapicls, Nlichigan, or 5727 S.\\t. Mac'l danr Avt... fortlanrl l, Oregon.

Yes Sir! Even the'Skid Row' Storted in Old Logglng Comps

OLD DAYS

One of the America's top forest experts says that synthetic materials are a menaee to the lumber industry "only if we fall asleep."

W. F. McCulloch, dean of the School o{ Forestry, Oregon State College, Corvallis, in the feature banquet address at a recent meeting of the American Society of Mechanical Engineers in Hotel Multnomah, Portland, said that technical development is the answer to the industry's sales problems.

"Once." he said. "all we did was to cut board. .Now we are expanding the number of our end products enormously. Wood is really a new chemical substance. We cah compete successfully, on an economic basis, with any of the synthetics."

Dean McCulloch has been active in the field for 37 years. He has worked as a fireman in an Erie Railroad machine shop steel mill, manager of a wholesale hardware store, assistant superintendent of a logging camp, and assistant forester of the State of Oregon.

He has compiled a dictionary of 4,0fi) terms used in the old logging fields. The volume is in the hand of several historical societies which are looking for funds to publish it.

Among the terms in the dictioriary are many which have come out of the logging camps and into general use in other fields:

Logrolling-originally, loggers used to stack their .logs on a rollway, on the bank, before pushing them into the stream. Different camps would join forces to get the logs moving, thus giving birth to the present political meaning of the phrase.

Greasing the skids-logs used to be moved along a road made of skids. These would be greased to make the logs move more easily.

Skid Road-named for the road along which the logs were skidded. The skid road used to be the heart of the logging camp. One of the famous skid roads was Yesler Way, once the heart of Seattle. The term "Skid Row" was the result of poor hearing on the part of a group of Chicago journalists passing through this territory, Dean McCulloch said.

Easy as falling off a log-self-explanatory.

Dean McCulloch. heads what many consider to be the best forestry school in the nation. The school, which has graduated a total oI I,4ffi students, celebrated its 50th anniversary a few months ago. Among its more famous alumni have been B. L. Orell, vice-president of Weyerhaeuser Sales Company, St. Paul, Minn., and former state forester of Washington, and George Spaur, former state forester of Oregon, now heading a forestry program in Pakistan for the International Co-operation Administration. Other graduates are holding down responsible positions in such countries as Afghanistan, Saudi Arabi and the Canal Zone.

Dean McCulloch said that the future is bright for the

Mr. Lumber Deoler E Fomily: Our Sincere Besf Wishes to YOU ond YOURS lor o

PEACEFUL CHR,SIIAAS ond HAPPY NEW YEAR

Moy 1958 be filled with continued friendships, goodwill ond pleosont relotions