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timber

Defined in 8 dictionaries — U.S. Code, Cyclopedic (1922), Ballentine's (1916), Bouvier (1914), Black's (1910), Kinney (1893), Anderson (1889), Abbott (1879)

United States Code

26 U.S.C. § 631 — in this section

If the taxpayer so elects on his return for a taxable year, the cutting of timber (for sale or for use in the taxpayer's trade or business) during such year by the taxpayer who owns, or has a contract right to cut, such timber (providing he has owned such timber or has held such contract right for a period of more than 1 year) shall be considered as a sale or exchange of such timber cut during such year. If such election has been made, gain or loss to the taxpayer shall be recognized in an amount equal to the difference between the fair market value of such timber, and the adjusted basis for depletion of such timber in the hands of the taxpayer. Such fair market value shall be the fair market value as of the first day of the taxable year in which such timber is cut, and shall thereafter be considered as the cost of such cut timber to the taxpayer for all purposes for which such cost is a necessary factor. If a taxpayer makes an election under this subsection, such election shall apply with respect to all timber which is owned by the taxpayer or which the taxpayer has a contract right to cut and shall be binding on the taxpayer for the taxable year for which the election is made and for all subsequent years, unless the Secretary, on showing of undue hardship, permits the taxpayer to revoke his election; such revocation, however, shall preclude any further elections under this subsection except with the consent of the Secretary. For purposes of this subsection and subsection (b), the term “timber” includes evergreen trees which are more than 6 years old at the time severed from the roots and are sold for ornamental purposes.

The Cyclopedic Law Dictionary

Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922

As a generic term, it properly signifies only such trees as are used in building either ships or dwellings. 160 Mich. 186, 189. See "Timber Trees."

Ballentine's Law Dictionary

James A. Ballentine · 1916

Wood suitable for constructive or manufacturing purposes. See 160 Mich. 186, 136 Am. St. Rep. 428, 19 Ann. Cas. 1049, 125 N. W. 37.

Bouvier's Law Dictionary and Concise Encyclopedia

John Bouvier; revised by Francis Rawle · 1914

The body, stem, or trunk of a tree, or the larger pieces or sticks of wood which enter the frame- work of a building or other structure, excluding the plank, boards, shingles, or lath which may be used to complete the structure. Babka v. Eldred, 47 Wis. 192, 2 N. W. 102, 559. The term now seems used to advantage in any class of manufacture or construction; U. S. v. Stores, 14 Fed. 824. Timber means generally such trees as are fit to be used in buildings or ships. Trees too small to be used for these purposes are not, strictly speaking, timber; Broad River L. Co. v. Middleby, 194 Fed. 817, 114 O. C. A. 521. Railroad ties are held to be timber; Kollock v. Parcher, 52 Wis. 393, 9 S. W 67; fence rails are not; Mc Cauley v. State, 43 Tex. 374; nor are trees, when suitable only for firewood; Nash v. Drisco, 51 Me. 417. A federal act of 1S97 makes it a penal offence to set fire to timber on the public domain. See Woods and Forests.

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

Wood felled for building or other such like use. In a legal sense it generally means (in England) oak, ash, and elm, but In some parts of England, and generally in America, it is used in a wider sense, which ls recognized by the law. The term "limber," as used in commerce, refers generally only to large sticks of wood, squared or capable of being squared for building houses or vessels; and certain trees only having been formerly used for such purposes, namely, the oak, the ash, and the elm, they alone were recognized as limber trees. But the numerous uses to which wood has come to be applied, and the general employment of all kinds of frees for some valuable purpose, has wrought a change in the general acceptation of terms in connection therewith, and we find that Webster defines "limber" to be "that sort of wood which is proper for buildings or for tools, utensils, furniture, carriages, fences, ships, and the like." This wouid include nil sorts of wood from which any useful articles may be made, or which may be used to advantage in any class of manufacfure or construction. U. S. v. Stores (C. C.) 14 Fed. 824. And see Donworth v. Sawyer, 94 Me. 248. 47 Atl. 523: Wilson v. State, 17 Tex. App. 393; U. S. v. Soto, 7 Ariz. 230, 64 Pac. 420.

Timber culture entry. See Entry.

Timber-trees. Oak, ash, elm, in all places, and, by local custom, such other trees as are used in building. 2 Bl. Comm. 281.

A Law Dictionary and Glossary

George C. Kinney · 1893

Trees fit to be used in building.

A Dictionary of Law

William C. Anderson · 1889

Generically, only such trees as are used in building ships or dwellings. When the trunk of a tree is severed from the root and felled to the earth it becomes " tim- ' Drew V Peer, 93 Pa. 242 (1880); Mc Crea v. Marsh, 12 Gray, 213 (1858) — "a license, legally revocable." " Pearce v. Spalding, 12 Mo. Ap. 141 (1882). ■ Reeoe v. Miller. S Q. B. D. 630 (1883), Grove, J. * The Genesee Chief, 12 How. 454-55, 457 (1851), Taney, C. J.; The Hine, 4 Wall. 566 (1866). » Robinson v. Sutter, 8 F. R. 830 (1881). ber" or "lumber" according to the use to which it can be applied. i The body, stem or trunk of a tree, or the larger pieces or sticks of wood which enter the frame-work of a building or other structure, excluding the plank, boards, shingles or lath used to complete the structure.^ In a contract for cutting and removing certain kinds of trees, held to refer to trees standing or felled and lying in their natural condition upon the ground, andr not to include "railroad ties" made out of the trees. 3 The particular meaning depends upon the connection in which the word is used or the calling of the person by whom it is tised.** In the act of Congress of March 2, 1831 (R. S, § 2461), making it a crime to cut timber on lands of the United States for purposes of sale rather than of cultivation, " timber " refers to trees prepared for transportation, such as saw logs or lumber in bulk; * includes trees of any size that may be used in any kind of manufacture or the construction of any article. It matters not to what purposes the trees are api)lied after being cut, if converted to the use of the accused.* The homesteader may use or dispose of timber as an incident to his settlement, cultivation and improvement. He has only those rights in or over the property which are necessary to perfecting his title. *, Boxing pine trees for turpentine is not forbidden, where they are not upon lands reserved for the uses of the navy, and there is no intent to export, dispose of, use, or employ the trees or timber.^ An act approved June 4, 1888 (25 St. L. 166), amending R. S. § 5388, provides that every person who unlawfully cuts or wantonly destroys any timber standing upon land which, in pursuance of law, may be reserved or purchased for military or other purposes, or upon dny Indian reservation, or lands belonging to or occupied by any tribe of Indians under, authority of the United States, shall pay a fine of not more than five hundred dollars or be imprisoned not more than twelve months, or both, in the discretion of the court. In a contract for the purchase of "timber" the ■ purchaser acquires no title to trees suitable only for fire-wood or cord-wood.^ An indictment for carrying away fence rails will not lie under a statute punishing cutting and carrying away timber.^ When the title to land remains in a State timber cut upon the ^and belongs to the State. While the timber is standing it constitutes a part of the realty; severed » United States v. Schuler, 6 McL. 37 (ISfiS), Wilkins, J. afiabka v. Eldred, 47 Wis. 193 (1879), Lyon, J.: Lien Act, 1862; 22 Wis. 669 — "shingles." ^ Hubbard v. Burton, 75 Mo. 67 (1881). < United States v. Stores, 14 F. R. 825 (1882), Locke, D. J.; The Timber Oases, 11 id. 81 (1881). * United States v. Murphy, 32 F. R. 379 (1887), cases; United States v. Ball, 31 id. 667 (1887). 6 Leatherbury v. United States, 32 F. R. 780 (1887). from the soil, its character is changed — it becomes personalty, but its title is not affected: it continues to be the property of the owner of the land, and can be pursued wherever it is carried. All the remedies are open to the owner which the law affords in other cases of wrongful removal of personalty.* Timber unlawfully cut by one of two owners of land may not become personalty as to the other owner unless he elects to treat it as personalty. '^ That which was real estate continues real until the owner of the freehold elects to give it a different character. 3 Where the plaintiff, in an action for timber cut and carried away from his land, recovers damages, the rule for assessing them against the defendant is: (1) Where he is a willful trespasser, the full value of the property at the time and place of demand, or of suit brought, with no deduction for his labor and expense, (2) Where he is an unintentional or mistaken trespasser, or an innocent vendee from such trespasser, the value at the time of conversion, less the amount which he and his vendor have added to its value. (3) Where he is a purchaser without notice of wrong from a willful trespasser, the value at the time of such purchase.* See Adjacent; Logs; Mortgage; Operate; Stump; Use, 2; Waste, 2; Woods.

Dictionary of Terms and Phrases Used in American or English Jurisprudence

Benjamin Vaughan Abbott · 1879

Wood fitted for building, oak, ash, and elm, will probably be found, on tracing it back to its source, to originate in the fact that acts of parliament protecting timber particularly designated those three kinds. Oak, ash, and elm are doubtless timber everywhere; but even in England, by the custom of some particular counties, within which other kinds of trees were generally used for building, such kinds have also, for that reason, been considered as timber. And generally whatever trees are used in building and the mechanic arts ought to be deemed timber, within the legal meaning of that word, except when it may be limited by special connection. The term timber, in the acts of congress of March 2, 1831, relative to the lands of the United States, signifies the standing and felled trees prepared for transportation to a vessel or saw-mill, such as saw-logs, or timber in bulk; but does not embrace any article manufactured from the tree, as shingles or boards. The trees are those the wood of which is generally used in ship and house building. United States V. Schuler, 6 Mc Lean, 28, 38. A contract for the purchase of timber does not pass title to trees which are only useful for firewood. Nash v. Drisco, 51 Me. 417. The word timber, in a statute allowing the owner of land taken for a highway a reasonable time to take off his " timber, wood, and trees," includes buildings and parts of buildings. Commonwealth v. Noxon, 121 Mass. 42. That the word timber may include fencing stuff by local usage, see Hunter v. Hunter, 17 Barb. 25.