Sub-Section 128, Short Wood and Chips
Internal Revenue Manual
Specialized Industry Guidelines - Timber
Sub-Section 128, Short Wood and Chips
Last amended: 6-26-1978
Short Wood and Chips
(1) Wood for pulpmill use has traditionally been cut into 4 foot lengths, stacked on a truck or railroad car, measured in cords, and unloaded at the pulpmill. This kind of pulpwood logging is still being done in the East, but is being rapidly supplanted by more sophisticated methods.
(2) All chemical wood pulp processes begin with wood chips. In the 1950's pulpmills began to purchase wood chips from sawmills. These chips were manufactured by the sawmills from wood slabs, edgings and trimmings that had previously been wasted. In order to accomplish this improved utilization, the bark had to be removed from the log before it entered the sawmill. Furthermore, the sawmill had to install a chipper to reduce the bark-free wood waste to chips. It took years to develop satisfactory barking and chipping machines for sawmill use. Today, there are few sawmills without mechnical log barkers and chipping facilities.
(3) A substantial portion of the wood used in the pulping process is delivered to pulpmills in the form of chips rather than the conventional cordwood form. The chips come not only from sawmill waste, but also from logs considered to be too small for lumber or plywood. A third, and growing, source of chips is whole tree chipping.
(4) Heavy mobile chipping machines are set up in the forest. As the trees are felled they are dragged to the chipper and fed, butt end first, on a positive feed conveyor into the chipping mechanism. The entire tree is taken into the chipper, trunk, bark, limbs, leaves, and all. The wood chips are blown through a pipe conveyor directly into a truck trailer for transporting to the mill.