In New York the tree is called yellow spruce, while in foreign literature it is known as North American red spruce. The tree is sometimes difficult to distinguish from black spruce (_Picea nigra_), the main points of difference in the appearance of the two trees being the size and shape of the cones and of the staminate blossoms. The cones of red spruce are larger than those of black, and they mature and drop from the branches during their first winter, while those of the latter named species frequently remain on the trees for several seasons. Certain eminent botanists incline to the belief that the two are different varieties of one species, inasmuch as even the timber of red spruce bears a close resemblance to that of the black spruce. Other botanists dispute this theory, saying that the trees are entirely different in appearance; that the red spruce is a light olive-green, while black spruce is inclined to a darker olive with perhaps a purplish tinge, so that when seen together they have no resemblance in point of color. They further say that the cones are not only different in size but that the scales are quite unlike in texture, those of black spruce being much thinner and more brittle. The same authorities maintain that the tiny twigs of red spruce are more conspicuous on account of their reddish tinge. Generally speaking the principal spruce growth of northern New England and New York is black spruce, although interspersed with it in some localities is a considerable quantity of red spruce. On the contrary the chief stand of spruce in West Virginia, Virginia, western North Carolina, and eastern Tennessee and the other high altitudes over the South Carolina line, is largely red spruce. This botanical analysis of the two species of wood is based entirely on the authority of botanists, but from the viewpoint of the average lumberman there is absolutely no difference between red and black spruce and none in the physics of the two woods except that which rises from varying conditions of growth as soil, rainfall, altitude or latitude, or general environment. The larger spruce of West Virginia and the mountain region farther south, has certain qualities of strength and texture, combined with a large percentage of clear lumber that is not approximated by the spruce of New England and the British maritime provinces. In shape the tree is pyramidal, with spreading branches. It reaches a height of from seventy to a hundred feet. Its bark is reddish brown, slightly scaly. The twigs are light colored when young and are covered with tiny hairs. The leaves are thickly clustered along the branches, and are simple and slender, pointed at the apex. They become lustrous at maturity. The staminate flowers are oval, bright red in color; the pistillate ones are oblong, with thin rounded scales. The fruit of the red spruce is a cone, from one to two and a half inches in length; it is green when young, turning