WAC 458-40-650 Timber excise tax--Timber quality codes defined. The timber quality code numbers for each species of timber shown in the stumpage value tables contained in this chapter are defined as follows:

TABLE 1--Timber Quality Code Table

Stumpage Value Areas 1, 2, 3, 4, 5, and 10

All Harvesters

 

 

Species

Timber

Quality

Code

Number

 

 

Log Grade Specifications

Douglas-fir

1

Over 50% No. 2 sawmill and better log grade, and 15% and over Special Mill, No. 1 Sawmill and better log grade.

2

Over 50% No. 2 Sawmill and better log grade, and less than 15% Special Mill, No. 1 sawmill and better log grade.

3

25-50% inclusive No. 2 Sawmill and better log grade.

4

Less than 25% No. 2 Sawmill and better log grade.

Western Redcedar

and Alaska-Cedar

1

Over 30% No. 2 Sawmill and better log grade, and 15%

and over Special Mill, No. 1 Sawmill, and better log grade.

2

Over 30% No. 2 sawmill and better log grade, and less

than 15% Special Mill, No. 1 Sawmill and better log grade.

3

5-30% inclusive No. 2 Sawmill and better log grade.

4

Less than 5% No. 2 Sawmill and better log grade.

Western Hemlock, True Firs, Other Conifer, and Spruce

1

Over 50% No. 2 Sawmill and better log grade, and 5%

and over Special Mill, No. 1 Sawmill and better log

grade

2

Over 50% No. 2 Sawmill and better log grade, and less

than 5% Special Mill, No. 1 Sawmill and better log

grade

3

25-50% inclusive No. 2 Sawmill and better log grade.

4

Less than 25% No. 2 Sawmill and better log grade.

Ponderosa Pine

1

Less than 10 logs 16 feet long per thousand board feet Scribner scale.

2

10 or more logs 16 feet long per thousand board feet Scribner scale.

Lodgepole Pine

1

All log grades.

Red Alder and other hardwoods

1

Over 50% No. 3 Sawmill and better log grades.

2

10-50% inclusive No. 3 Sawmill and better log grades.

3

Less than 10% inclusive No. 3 Sawmill and better log

Black Cottonwood

1

35% and over Peeler log grade.

2

Less than 35% Peeler log grade, and 15% and greater No. 1 Sawmill and better log grade.

3

Less Than 15% No. 1 Sawmill and better log grade.

Chipwood

1

All logs that comply with the definition of chipwood in WAC 458-40-610 (18)(d).

1For detailed descriptions and definitions of approved log scaling, grading rules, and procedures see WAC 458-40-680.

 

 

TABLE 2--Timber Quality Code Table

Stumpage Value Areas 6 and 7

 

Species

Quality

Code

Number

 

Log Grade Specifications

Ponderosa Pine

1

Less than 10 logs 16 feet long per thousand board feet Scribner scale.

2

10 or more logs 16 feet long per thousand board feet Scribner scale.

All Conifers other

than Ponderosa Pine

1

All log sizes.

Hardwoods

1

Sawlogs only.

Small Logs

1

All conifer logs that comply with the definition of small logs in WAC 458-40-610 (18)(e).

Chipwood

1

All logs that comply with the definition of chipwood in WAC 458-40-610 (18)(d).

 

TABLE 1 -- Harvest Adjustment Table

Stumpage Value Areas 1, 2, 3, 4, 5, AND 10

July 1 through December 31, 1995

Type of

Adjustment

 

Definition

Dollar Adjustment Per

Thousand Board Feet

Net Scribner Scale

I. Volume per acre

Class 1

Harvest of more than 40 thousand board feet per acre.

$0.00

Class 2

Harvest of 20 thousand board feet to 40 thousand board feet per acre.

-$4.00

Class 3

Harvest of 10 thousand board feet to but not including 20 thousand board feet per acre.

-$7.00

Class 4

Harvest of 5 thousand board feet to but not including 10 thousand board feet per acre.

-$9.00

Class 5

Harvest of less than 5 thousand board feet per acre.

-$10.00

II. Logging conditions

Class 1

Most of the harvest unit has less than 30% slope. No significant rock outcrops or swamp barriers.

$0.00

Class 2

Most of the harvest unit has slopes between 30% and 60%. Some rock outcrops or swamp barriers.

-$17.00

Class 3

Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs.

-$25.00

Class 4

For logs which are yarded from stump to landing by helicopter. This does not include special forest products.

-$145.00

Note: A Class 2 adjustment may be used for slopes less than 30% when cable logging is required by a duly promulgated forest practice regulation. Written documentation of this requirement must be provided by the taxpayer to the department.

III. Remote island adjustment:

 

For timber harvested from a remote island

-$50.00

IV. Thinning (see WAC 458-40-610(21))

Class 1

Average log volume of 50 board feet or more.

-$25.00

Class 2

Average log volume of less than 50 board feet.

-$125.00

WAC 458-40-610(21) Thinning. The removal of timber from a harvest unit meeting the following conditions:

(a) Located in stumpage value areas 1, 2, 3, 4, 5, and 10;

(b) The total merchantable volume removed is less than forty percent of the total merchantable volume of the harvest unit prior to harvest;

(c) Leave a minumum of one hundred undamaged, evenly spaced,dominant or codominant trees per acre of a commercial species or combination thereof;

 

 

TABLE 2--Harvest Adjustment Table

Stumpage Value Areas 6 and 7

July 1 through December 31, 1995

Type of

Adjustment

 

Definition

Dollar Adjustment Per

Thousand Board Feet

Net Scribner Scale

I. Volume per acre

Class 1

Harvest of more than 8 thousand board feet per acre.

$0.00

Class 2

Harvest of 3 thousand board feet to 8 thousand board feet per acre.

-$7.00

Class 3

Harvest of less than 3 thousand board feet per acre.

-$10.00

II. Logging conditions

Class 1

Most of the harvest unit has less than 30% slope. No significant rock outcrops or swamp barriers.

$0.00

Class 2

Most of the harvest unit has slopes between 30% and 60%. Some rock outcrops or swamp barriers.

-$20.00

Class 3

Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs.

-$30.00

Class 4

For logs which are yarded from stump to landing by helicopter. This does not include special forest products.

-$145.00

Note: A Class 2 adjustment may be used for slopes less than 30% when cable logging is required by a duly promulgated forest practice regulation. Written documentation of this requirement must be provided by the taxpayer to the department.

III. Remote island adjustment:

 

For timber harvested from a remote island

-$50.00

 

 

TABLE 1 -- STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 1

July 1 through December 31, 1995

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)

 

Species

Name

 

Species

Code

Timber

Quality

Code

Number

Hauling

Distance Zone Number

1

2

3

4

5

Douglas-fir

DF

1

$855

$848

$841

$834

$827

2

727

720

713

706

699

3

675

668

661

654

647

4

473

466

459

452

445

Western Redcedar(2)

RC

1

1204

1197

1190

1183

1176

2

1204

1197

1190

1183

1176

3

1117

1110

1103

1096

1089

4

292

285

278

271

264

Western Hemlock(3)

WH

1

570

563

556

549

542

2

444

437

430

423

416

3

427

420

413

406

399

4

395

388

381

374

367

Other Conifer

OC

1

570

563

556

549

542

2

444

437

430

423

416

3

427

420

413

406

399

4

395

388

381

374

367

Red Alder

RA

1

107

100

93

86

79

2

82

75

68

61

54

3

62

55

48

41

34

Black Cottonwood

BC

1

81

74

67

60

53

2

66

59

52

45

38

3

62

55

48

41

34

Other Hardwood

OH

1

80

73

66

59

52

2

80

73

66

59

52

3

62

55

48

41

34

Chipwood

CHW

1

18

17

16

15

14

RC Shake Blocks

RCS

1

310

303

296

289

282

RC Shingle Blocks

RCF

1

118

111

104

97

90

RC & Other Posts(4)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(5)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(5)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Alaska-cedar

(3)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(4)Stumpage value per 8 lineal feet or portion thereof.

(5)Stumpage value per lineal foot.

 

TABLE 2 -- STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 2

July 1 through December 31, 1995

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)

 

Species

Name

 

Species

Code

Timber

Quality

Code

Number

Hauling

Distance Zone Number

1

2

3

4

5

Douglas-fir

DF

1

$1,052

$1,045

$1,038

$1,031

$1,024

2

753

746

739

732

725

3

667

660

653

646

639

4

479

472

465

458

451

Western Redcedar(2)

RC

1

1204

1197

1190

1183

1176

2

1204

1197

1190

1183

1176

3

920

913

906

899

892

4

277

270

263

256

249

Western Hemlock(3)

WH

1

478

471

464

457

450

2

478

471

464

457

450

3

465

458

451

444

437

4

399

392

385

378

371

Other Conifer

OC

1

478

471

464

457

450

2

478

471

464

457

450

3

465

458

451

444

437

4

399

392

385

378

371

Red Alder

RA

1

107

100

93

86

79

2

82

75

68

61

54

3

62

55

48

41

34

Black Cottonwood

BC

1

81

74

67

60

53

2

66

59

52

45

38

3

62

55

48

41

34

Other Hardwood

OH

1

80

73

66

59

52

2

80

73

66

59

52

3

62

55

48

41

34

Chipwood

CHW

1

18

17

16

15

14

RC Shake Blocks

RCS

1

310

303

296

289

282

RC Shingle Blocks

RCF

1

118

111

104

97

90

RC & Other Posts(4)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(5)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(5)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Alaska-cedar

(3)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(4)Stumpage value per 8 lineal feet or portion thereof.

(5)Stumpage value per lineal foot.

 

TABLE 3 -- STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 3

July 1 through December 31, 1995

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)

 

Species

Name

 

Species

Code

Timber

Quality

Code

Number

Hauling

Distance Zone Number

1

2

3

4

5

Douglas-fir(2)

DF

1

$865

$858

$851

$844

$837

2

696

689

682

675

668

3

651

644

637

630

623

4

379

372

365

358

351

Western Redcedar(3)

RC

1

1204

1197

1190

1183

1176

2

1204

1197

1190

1183

1176

3

764

757

750

743

736

4

329

322

315

308

301

Western Hemlock(4)

WH

1

506

499

492

485

478

2

465

458

451

444

437

3

456

449

442

435

428

4

372

365

358

351

344

Other Conifer

OC

1

506

499

492

485

478

2

465

458

451

444

437

3

456

449

442

435

428

4

372

365

358

351

344

Red Alder

RA

1

107

100

93

86

79

2

82

75

68

61

54

3

62

55

48

41

34

Black Cottonwood

BC

1

81

74

67

60

53

2

66

59

52

45

38

3

62

55

48

41

34

Other Hardwood

OH

1

80

73

66

59

52

2

80

73

66

59

52

3

62

55

48

41

34

Chipwood

CHW

1

18

17

16

15

14

RC Shake Blocks

RCS

1

310

303

296

289

282

RC Shingle Blocks

RCF

1

118

111

104

97

90

RC & Other Posts(5)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(6)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(6)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot.

 

TABLE 4 -- STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 4

July 1 through December 31, 1995

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)

 

Species

Name

 

Species

Code

Timber

Quality

Code

Number

Hauling

Distance Zone Number

1

2

3

4

5

Douglas-fir(2)

DF

1

$841

$834

$827

$820

$813

2

728

721

714

707

700

3

667

660

653

646

639

4

462

455

448

441

434

Lodgepole Pine

LP

1

321

314

307

300

293

Ponderosa Pine

PP

1

567

560

553

546

539

2

442

435

428

421

414

Western Redcedar(3)

RC

1

1204

1197

1190

1183

1176

2

1204

1197

1190

1183

1176

3

911

904

897

890

883

4

289

282

275

268

261

Western Hemlock(4)

WH

1

466

459

452

445

438

2

443

436

429

422

415

3

400

393

386

379

372

4

310

303

296

289

282

Other Conifer

OC

1

466

459

452

445

438

2

443

436

429

422

415

3

400

393

386

379

372

4

310

303

296

289

282

Red Alder

RA

1

107

100

93

86

79

2

82

75

68

61

54

3

62

55

48

41

34

Black Cottonwood

BC

1

81

74

67

60

53

2

66

59

52

45

38

3

62

55

48

41

34

Other Hardwood

OH

1

80

73

66

59

52

2

80

73

66

59

52

3

62

55

48

41

34

Chipwood

CHW

1

18

17

16

15

14

RC Shake Blocks

RCS

1

310

303

296

289

282

RC Shingle Blocks

RCF

1

118

111

104

97

90

RC & Other Posts(5)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(6)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(6)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot.

 

TABLE 5 STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 5

July 1 through December 31, 1995

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)

 

Species

Name

 

Species

Code

Timber

Quality

Code

Number

Hauling

Distance Zone Number

1

2

3

4

5

Douglas-fir(2)

DF

1

$819

$812

$805

$798

$791

2

743

736

729

722

715

3

617

610

603

596

589

4

531

524

517

510

503

Lodgepole Pine

LP

1

321

314

307

300

293

Ponderosa Pine

PP

1

567

560

553

546

539

2

442

435

428

421

414

Western Redcedar(3)

RC

1

1204

1197

1190

1183

1176

2

1204

1197

1190

1183

1176

3

898

891

884

877

870

4

269

262

255

248

241

Western Hemlock(4)

WH

1

496

489

482

475

468

2

439

432

425

418

411

3

380

373

366

359

352

4

362

355

348

341

334

Other Conifer

OC

1

496

489

482

475

468

2

439

432

425

418

411

3

380

373

366

359

352

4

362

355

348

341

334

Red Alder

RA

1

107

100

93

86

79

2

82

75

68

61

54

3

62

55

48

41

34

Black Cottonwood

BC

1

81

74

67

60

53

2

66

59

52

45

38

3

62

55

48

41

34

Other Hardwood

OH

1

80

73

66

59

52

2

80

73

66

59

52

3

62

55

48

41

34

Chipwood

CHW

1

18

17

16

15

14

RC Shake Blocks

RCS

1

310

303

296

289

282

RC Shingle Blocks

RCF

1

118

111

104

97

90

RC & Other Posts(5)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(6)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(6)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot.

 

TABLE 6 STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 6

July 1 through December 31, 1995

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)

 

Species

Name

 

Species

Code

Timber

Quality

Code

Number

Hauling

Distance Zone Number

1

2

3

4

5

Douglas-fir(2)

DF

1

$446

$439

$432

$425

$418

Engelmann Spruce

ES

1

383

376

369

362

355

Lodgepole Pine

LP

1

321

314

307

300

293

Ponderosa Pine

PP

1

567

560

553

546

539

2

442

435

428

421

414

Western Redcedar(3)

RC

1

472

465

458

451

444

True Firs(4)

WH

1

364

357

350

343

336

Western White Pine

WP

1

498

491

484

477

470

Hardwoods

OH

1

50

43

36

29

22

Small Logs

SML

1

34

33

32

31

30

Chipwood

CHW

1

14

13

12

11

10

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)

LPP

1

0.35

0.35

0.35

0.35

0.35

Pine Christmas Trees(6)

PX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(7)

DFX

1

0.25

0.25

0.25

0.25

0.25

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

(7)Stumpage value per lineal foot.

 

TABLE 7 -- STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 7

July 1 through December 31, 1995

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)

 

Species

Name

 

Species

Code

Timber

Quality

Code

Number

Hauling

Distance Zone Number

1

2

3

4

5

Douglas-fir(2)

DF

1

$364

$357

$350

$343

$336

Engelmann Spruce

ES

1

318

311

304

297

290

Lodgepole Pine

LP

1

266

259

252

245

238

Ponderosa Pine

PP

1

439

432

425

418

411

2

342

335

328

321

314

Western Redcedar(3)

RC

1

324

317

310

303

296

True Firs(4)

WH

1

270

263

256

249

242

Western White Pine

WP

1

439

432

425

418

411

Hardwoods

OH

1

50

43

36

29

22

Small Logs

SML

1

20

19

18

17

16

Chipwood

CHW

1

11

10

9

8

7

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)

LPP

1

0.35

0.35

0.35

0.35

0.35

Pine Christmas Trees(6)

PX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(7)

DFX

1

0.25

0.25

0.25

0.25

0.25

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

(7)Stumpage value per lineal foot.

 

TABLE 8 STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 10

July 1 through December 31, 1995

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)

 

Species

Name

 

Species

Code

Timber

Quality

Code

Number

Hauling

Distance Zone Number

1

2

3

4

5

Douglas-fir(2)

DF

1

$827

$820

$813

$806

$799

2

714

707

700

693

686

3

653

646

639

632

625

4

448

441

434

427

420

Lodgepole Pine

LP

1

321

314

307

300

293

Ponderosa Pine

PP

1

567

560

553

546

539

2

442

435

428

421

414

Western Redcedar(3)

RC

1

1190

1183

1176

1169

1162

2

1190

1183

1176

1169

1162

3

897

890

883

876

869

4

275

268

261

254

247

Western Hemlock(4)

WH

1

452

445

438

431

424

2

429

422

415

408

401

3

386

379

372

365

358

4

296

289

282

275

268

Other Conifer

OC

1

452

445

438

431

424

2

429

422

415

408

401

3

386

379

372

365

358

4

296

289

282

275

268

Red Alder

RA

1

93

86

79

72

65

2

68

61

54

47

40

3

48

41

34

27

20

Black Cottonwood

BC

1

67

60

53

46

39

2

52

45

38

31

24

3

48

41

34

27

20

Other Hardwood

OH

1

66

59

52

45

38

2

66

59

52

45

38

3

48

41

34

27

20

Chipwood

CHW

1

18

17

16

15

14

RC Shake Blocks

RCS

1

310

303

296

289

282

RC Shingle Blocks

RCF

1

118

111

104

97

90

RC & Other Posts(5)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(6)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(6)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot.