Search

The purpose of this statement on Farm Bookkeeping and the Federal Income Tax is to help farmers understand some of the problems involved in making adequate summaries of the farm business for federal income-tax returns. This is not a set of directions for setting up a system of farm accounts, nor is it a complete set of instructions for filling out an income-tax blank.

Of survey findings. pp. 1.

In a study of some factors affecting rates on drying in woody materials, moisture timelags were measured for the drying of sawdust layers, square wooden rods, and paper slabs with moisture contents in the neighborhood of 100 percent. The effects of sample thickness, air temperature, and air relative humidity on timelags of the experimental materials were determined; and these effects were compared with the corresponding effects predicted from diffusion theory. The diffusion theory did not accurately describe the drying of any single material from moisture contents above the fiber saturation point. Although the effects of thickness and temperature on the timelag were predicted correctly by the theory, the effect of relative humidity was not. Furthermore, the magnitude of the observed timelag appeared to depend on initial moisture content of the drying material. Because the test materials and dead forest fuels dry according to the same laws, the experimental work should give an indication of the results obtainable from similar experiments on dead forest fuel material.

Abstract: Equations describing flow in bouyant turbulent jets have been applied to the derivation of characteristics for forest fire flames. Approximate solutions are used to develop relationships for flame lengths, angles, heights, and tip velocities for fires heading with the wind and burning in calm air as functions of Byram's fire intensity. I. (Btu/ft-sec). Flame length and velocity relationships are tested with data taken during controlled burns in southern fuels and with data from the literature. Backfire data are described by the equations for calm-air conditions. Both theoretical and experimental results show that flame lengths for backfires and headfires vary as I-2/3 and I-1/2, respectively; flame tip velocities vary as I-1/3 and I-1/2.