Tuesday, February 27, 2007

A CLEVER TAX SCHEME

This article written by Tom Purcell which was published recently in our local paper sums up what we have realized since we started our business in 1994:

"Let me get this straight. You've developed a fool proof scheme to dramatically reduce your taxes."
"You got it. I've been working to perfect it for a long time, but, boy, does it work."
"Get to it then."
"In the old days, I dreamed of getting rich. I started my own business and worked my tail off. It was then I learned I had silent partners."
"Silent partners?"
"Yes, the local, state and federal governments. They considered every dollar of profit a dollar of taxable income. When I realized how much my taxes were, I nearly ate my checkbook."
"But of course. When you were an employee, many taxes were hidden from you. When you become self-employed, all those taxes became painfully visible."
"Precisely. My employer had paid half my Social Security and Mediare taxes. My employer paid my workers' compensation,health insurance and other benefits. I had no idea that the total cost of employing me was roughly 30 percent more than my salary."
"At least 30 percent."
"Now I know that Social Security and Medicare eat up 15.3 percent of my income. Add in federal, state and local taxes and my total rate is shocking. the income I earn beyond $31,000.00 is taxed at 44.67 percent. Income beyond $75,000.00 is taxed at 47.67 percent."
"Serves you right for being 'rich'".
"Good one. I never understood why I was punished for making more. If I generated $100,000 in income, for instance, the taxes I'd pay on the first $50,000 would be roughly half as much as on the second $50,000. The higher my income, the higher the percentage taken by my_"
"Silent partners? That's the breaks in a progressive system."
"But why not encourage people to earn more? Why not a flat tax that rewards hard work? Then people work harder, earn more and pump more back into the economy. The economy booms and the government gets higher receipts on lower tax rates. It's not rocket science."
"You're speaking common sense, but when did common sense ever have anything to do with America's tax code?"
"Well, I got tired of working twice as hard to keep half as much. So I stopped working hard altogether. I started working part time. My revenue fell to half what it normally was."
"Half! That's no good."
"But it was great! I got an old car and a cheaper place to live. I spent more time at the park. I read more books at the library. Life was better than ever. And then I got an unexpected gift from my silent partners!"
"A gift!"
"Yes, a tax refund, the first I'd gotten in years. Because my income was down to half, my tax burden dropped significantly. It was then that I stumbled into my tax-reduction scheme."
"Go on."
"According to The New York Times, the top 20 percent of income earners paid 67.1 percent of all federal taxes. But families in the bottom 40 percent paid no federal income tax--yet they still received money back from the government."
"I'm listening."
"That's when it hit me. I'd worked so hard for so many years. I spent thousands on CPAs, trying to minimize my taxes to a reasonable amount. But the key to low taxes was right under my nose all along: just earn less!"
"Very clever."
"I know it's selfish of me to earn less. I know it's bad for the economy and the government. But that is what my silent partners have encouraged me to do. Democrats in Congress will surely raise taxes--they'll encourage me to work even less!"
"I hate to admit it, but your ideas are oddly sensible. where to from here?"
"I'm still perfecting my scheme, but next year I have big plans. My goal is to earn nothing!"
"Nothing?"
"We all have our dreams."
Tom Purcell is a humor columnist nationally syndicated exclusively by Cagle Cartoons. For comments to Tom, please email him at Purcell@caglecartoons.com

Friday, February 9, 2007

GREENHOUSE HAPPENINGS/FEBRUARY

Linda has been poring over liner books searching out new and exciting varieties to grow to offer in future years.
We have bareroot perennials on order ready to be planted in late February for sales later this year.
Bareroot trees will be arriving soon to be potted and grown for future year’s crops.
The website has been a continuing project and is being finalized. It is up and operational, but not quite finished. We plan to have 1 year’s worth of Newsletters available as archives on the website. Check us out at www.mandmlandscapeandlawn.com and check out our blogspot at http://mandmlandscapeandlawn.blogspot.com
The Greenhouse is gearing up for another busy year. This will be our tentative schedule for the next year.
February Closed
March Open for retail Mon-Fri
9-3 Weekends 9-12
April Open for retail Mon-Fri
9-6 Weekends 9-3
May Open for retail Mon-Fri
9-6 Weekends 9-3
June Open for retail Mon-Fri
9-6 Weekends 9-3
July Open for retail Mon-Fri 8-1 Weekends 9-12
August Open for retail Mon-Fri
8-1 Weekends 9-12
September Open for retail Mon-Fri
9-3 Weekends 9-12
October Open for retail Mon-Fri
9-3 Weekends 9-12

SPOTLIGHT ON PLANTS - PYRACANTHA

Pyracantha. Py-ra-kan’tha. Firethorn.
Pyracantha is an evergreen thorny shrub with simple leaves, round clusters of white flowers, and red or orange berries. The berries are outstanding features in the landscape from fall through winter and into spring. The berries must not be very tasty to the birds as they won’t eat them until late in the winter when other food sources have been depleted. That just makes for a longer show of berries in the winter landscape.
Most cultivars prefer full to part sun and are not fussy about soil ph. Ordinary soil and watering, once established, are adequate for its needs.
Some varieties such as Pyracantha coccinea are more susceptible to fire blight, which makes the shoots die back from the tips; scab, which makes hard, dark spots on the berries and leaves; and various insects.
Tall, short, or prostrate forms are available. Try ‘Mohave’, a orange-red hybrid cultivar, for a tall, disease-resistant plant, hardy to zones 6-7.
‘Red Elf’ forms a dwarf, 2-3 ft. tall, compact mound with bright red fruits. Hardy to zone 7, but susceptible to fire blight.
‘Navaho’ makes a broad mound, 6ft. Tall, with orange-red fruits. This variety has proven to be disease-resistant, hardy to zone 6-7.
Pyracantha can be espaliered against a fence to give a blast of color to any winter landscape. The berries don’t strut their stuff until fall and winter.

EVERGREEN NEEDLE DROP

Broadleaved and needled evergreen plants shed their leaves. We’ve all seen the carpet of pine needles underneath a pine tree. This occurs as a result of both natural and environmental stresses. Each species of evergreen has their period of natural leaf drop or shed and this varies from one variety to the other.
Broadleaved evergreens (think Holly, Rhododendron, Euonymus or Southern Magnolia) usually shed their leaves in the summer or early fall. Juniper and Douglas fir needles will last for 10 or more years. Arborvitae and white pine will drop needles in the fall of their second year. Yew needles commonly will turn yellow and drop in their third year in the late spring or early summer. A Spruce tree can hold onto their needles for approximately 5-7 years. Eastern White Pine is one evergreen tree that is very noticeable as it loses its leaves in the fall. As stated above, the white pine sheds it’s needles in the fall of their second year, which leaves less growth at the tip of the branches to hide the needles that are shed making the fall needle shed seen more readily. The tree will appear particularly unhealthy when these yellow needles outnumber the green needles of the current season’s growth.
New needles will not regrow from the areas where they have dropped. However, new growth developing from terminal and lateral buds will mask the needle drop.
Natural needle drop occurs only on the inner needles. If your evergreen’s entire branches or needles/leaves at the tips of the branches are drying up and falling off, something else is happening.
Mites are often the culprit of non-seasonal needle drop. Generally, you will notice off-color needles becoming yellowish or brown. Sometimes, you will note the browning or yellowing starting in one particular area and gradually spreading throughout the plant. A light webbing is associated with heavy infestations. I good way to test for mites is to hold a sheet of white paper under a branch and shake or tap the branch. The mites will drop onto the paper where you can see them moving about. Aphids may also attack white pine needles. Bagworms are another common pest particularly on junipers and arborvitae.
Stress factors may intensify fall needle drop. Stress factors include drought, root damage, herbicide injury, disease, and, as addressed above, insect damage. The most common environmental factor being excessive soil moisture and drought. An excess of soluble salts in the environment such as occurs with the use of de-icing salts washing around the plant can also cause a large amount of dessication in some needled evergreens.
Some summer and fall leaf/needle drop is a natural condition varying in appearance depending upon weather conditions, plant health, and tree/plant species. Excessive needle/leaf drop at an inappropriate time may signal a cry for help. When in doubt, contact your nursery professionals or your County Extension Service for advice.

MONTHLY GARDENING CHORES - JANUARY

Ideally you will have planted all your spring bulbs by now. All is not lost, however, if you find a bag of bulbs that you simply didn’t get around to planting yet. You really should get on it now as soon as possible. Remember most spring bulbs must go through a chilling process of at least twelve (12) weeks for best results. Check the bulbs. If they are excessively dry and brittle or mushy and/or soft, they are probably no longer viable. The bulbs should be firm to the touch.

DRESS YOUR ENTRYWAY FOR WINTER - NO PLANTING REQUIRED

Now that it’s cold outside, containers that were resplendent with summer flowers appear desolate and vacant. Winter can be equally attractive when you adapt these tips to your containers for a rich look that’s easy to replicate. Containers filled with boughs of evergreens and branches can create lush welcoming winter containers.
After the annuals have died down in your hanging baskets and containers, clear them away and use the moist soil left in the pots to stick cuttings into for winter attractive containers. The most attractive arrangements begin with a focal point, the one element that draws attention. A taller cutting placed in the center will serve as the anchor. Around this, focus on smaller textured foliage for substance and contrast. Evergreen hollies with attractive berries look very nice as accent pieces. Pictured here is a hanging basket filled with Leyland Cypress, Nandina, & Pyracantha cuttings. Make sure your containers can withstand freezing. Clay or ceramic pots will be susceptible to cracking. Your best bet would be to use containers made of resin or plastic. The soil left in the containers will keep your cuttings held upright when you insert them into the soil and will also keep the cuttings moist throughout the winter months. Water periodically to keep the soil continually moist.

WHERE'S JEFF AND THE LANDSCAPE CREW?

Currently Jeff and the landscape crew are working on an entrance for a new development on the White River across the river from Gaston’s White River Resort.
While it’s a long way from home, Jeff felt the opportunity to design and install in this setting was worth the sacrifice.
In one of the water features, a large 7 foot waterfall will cascade over boulders. These boulders actually had to be placed with a “huge” excavator as they weigh 1,500 lbs. or more. Another water feature planned for the project is a shallow pool at the entrance to the development which will surround a rustic structure with a water wheel to move water across the surface of the pool.
Jeff says he’s looking forward to the finish of the project and the spring rush and to tell everyone, “See you soon, and thanks for your business”

ARKANSAS GREEN INDUSTRY - PRESIDENT'S MESSAGE

In the December, 2006, Plant Arkansas Bulletin, published by the Arkansas Green Industry Association, President of the Association, Bobby King, states:
“Finding good help is difficult; especially when you’re trying to buy plants to do it yourself, hoping to find a knowledgeable, dependable individual or group to do your dream landscape, or simply deliver a quality maintenance job. This is sometimes extremely difficult unless you are fortunate enough to live in Arkansas and can have an ARKANSAS CERTIFIED NURSERY & LANDSCAPE PROFESSIONAL, ACNLP to guide you along this often mysterious way… I am amazed at what I see out there in the real world. This past spring, I saw something that gave a new twist to the guy in the pickup with a lawn mower. His sign read CHEAP LANDSCAPE AND CAR DETAIL
The great news is that we have a group of talented and educated individuals who have proven themselves to be better than the rest. They know their plants and pests, and can calculate the needs for a low-maintenance, beautiful landscape that is adapted to the climate zone. We have a great team of ACNLP administrators including Jim Robbins, PhD., who conducts the study course and administers the exam, and Russell Black, an AGIA past president and long standing chair of the ACNLP committee, and the committee too. These folks are committed and have continued to raise the standard of the industry in our state.”

DO YOU NEED A LANDSCAPE PROFESSIONAL?

The answer is probably yes, if you want to improve the value of your home or get more pleasure from the beauty of your lawn and garden.
In today’s sluggish home sales market, the good news is that a well-landscaped home sells more quickly and at a higher price than a comparable home with poorly placed trees and shrubs or badly designed gardens.
According to Money magazine research, landscaping is one of the best home improvements you can make.
But a more important reason for having your property professionally landscaped is the pleasure you will derive in watching its beauty develop, season to season, year after year.
WHAT TO EXPECT
Ability to solve specific landscape and garden design problems.
Landscape professionals study design and horticulture, take ongoing courses and understand the aesthetics of gardening. When they confer with you, expect them to analyze your soil and consider your property’s drainage problems before making recommendations for the appropriate flowers, shrubs and trees.
Ability to set priorities, schedule your work in phases, adjust to your budget. Landscape professionals will work with you to find the best plantings. They will design a plan that fits your aspirations and stays within your budget.
WHO ARE THEY?
Landscape contractors. They install plantings and trees, and do some construction.
Landscape designers. Developing new landscapes or improving existing ones, they usually combine designer savvy with plant-care know-how learned through training and experience. Certification is not required.
Nursery staffs. More generalists than specialists, this group of horticultural professionals has a wide range of practical expertise, and they understand plant care. Expect them to be growers of greenhouse plants, nursery and garden center operators, master gardeners and landscape designers.
Aborists. Arborists will identify and correct tree problems, essential for larger trees. They can trim and prune, and are equipped to remove trees and stumps or move mature trees.
Landscape architects. Generally must pass a licensing exam to practice and use the title “landscape architect”. After analyzing your property, they draft plans of the site and confer with you on plant choices and placement.
Check your yellow pages, local nurseries or retail garden centers to find candidates who meet your requirements. Look for people certified by state associations who are members of the American Nursery and Landscape Association or other national or state landscape associations.

SPOTLIGHT ON PLANTS

Pyrus calleryana, Bradford Pear
Deciduous tree. Height: 30-50 ft. Grow in full or part sun. Tolerates unamended soil. Drought tolerant once established.
With spring right around the corner, the flowering ornamental pear trees will begin to show their beauty.
Bradford Pear trees have been planted by the thousands in recent decades and some older trees have earned a bad reputation for splitting off due to weak crotches and brittle limbs that are liable to break during storms. Do not give up on ornamental flowering pear trees.
Newer cultivars such as Chanticleer and Cleveland Select have been selectively bred for improved characteristics such as different crotch angles to make it much less susceptible to wind breakage than Bradford.
One ornamental flowering pear attracting attention in the nursery industry is Pyrus fauriei ‘Westwood’ pear or more commonly known as Korean Sun pear. The flowering pear has the same pure white flower display in mid-March as the more commonly known callery pear or Bradford pear, but its growth habit is distinctly smaller, 15-20 feet. The branches form wide, nearly horizontal angles, (crotch angle) making for terrific structure that is reliable in storms and severe winds. ‘Westwood’ pear is less likely to split, as it will not form codominant leaders and included bark.

TRADE SHOW TIME

Jeff and Linda McAnally, owners of M & M Landscape and Lawn, Inc., recently attended the Arkansas Professional Landscape and Nursery Trade Show with the Arkansas Turfgrass Association which was held in Hot Springs on January 17th and 18th.

While at the trade show, Jeff attended Pesticide Recertification Seminars which included Pesticide Safety, “Top 10 Diseases in the Landscape”, Spray Calibration and Top 10 Mistakes Made in Landscaping.
Linda attended seminars geared toward greenhouse growers including Designing and Utilizing Disease Suppressive Root Media, Diagnosing Plant Health Problems, and Monitoring Greenhouse Insect Pests, along with attending Retail and Management seminars.
These seminars are part of continuing education requirements to keep their ACNLP (Arkansas Certified Nursery and Landscape Professional) status current and to keep pesticide handling licensing updated.

February Garden Tasks

It’s cold outside and lawn and garden tasks are probably very low on your laundry list of things to do, but a little time spent now is well worth the effort in avoiding weeds and diseases later in the season.
Here are a few tips to get you started:
* Now’s the time to apply pre-emergent herbicides to your lawn and shrub beds.
For those of you with fescue lawns, weed & feed products are a convenient strategy for weed control. In our Bermuda grass and Zoysia grass lawns (warm season grasses), to avoid feeding the winter weeds, we want to delay fertilizer application until May, when the grass will actually be requiring and using fertilizer, and apply a pre-emergent herbicide in February or early March.

If you are seeing green in your Bermuda or Zoysia grass now, chances are it isn’t grass, but winter weeds. Take action now to kill these winter weeds, by applying a broadleaf herbicide such as 2, 4-D. As an alternative, provided the Zoysia or Bermuda lawn is still completely dormant , you can spot spray these winter weeds with roundup on a nice warm day. Never spray Roundup on your lawn if the grass is green and actively growing.
Now’s the time to get a head start on preventing summer weeds in your warm season grasses, by applying a pre-emergent herbicide such as benefin (Balan 2.5 Granule, pendimen thalin (Halts Crabgrass Preventer, Pendulum 69 DG), and bensulide, (Betasam, Presen, Betamec 4EC). Always read the label and be sure to apply the herbicide as accurately as possible for best results. Try to time the application of your pre-emergent before the Forsythias bloom in your neighborhood.
Remember that these products will not give full season control, and you will probably need to repeat application of your pre-emergent herbicide in 8 to 12 weeks.
For pre-emergent weed control for your shrub or ornamental landscape beds, try the pre-emergent herbicide Preen (active ingredient trifluralin).
* Late February is a good time for pruning trees and shrubs. Before pruning any shrubs, it is critical to know their time of bloom. Plants that bloom in the spring should not be pruned now, but after they flower. These include forsythia, weigelia, Lilac, and some varieties of roses that bloom only in the spring. They already have their flower buds set and pruning now would remove blooms. Plants that bloom all summer long will bloom on new or current season growth so you may prune these now. This includes plants such as abelia, althea, buddleia, clethra, and spireas.
You need to know when your rose bushes bloom to determine whether they need to be pruned now. Hybrid Tea roses that bloom all summer long may be pruned now to within 18”-24” of the ground. However, some climbing roses will repeat bloom and some are one shot wonders. Delay pruning on these until after they bloom. They won’t need a hard pruning so use a light hand on these.
The general rule for pruning plants is timing of their flowers.
Broadleaved evergreens that do not bloom can generally be pruned most any time, but use caution during extreme cold and extreme heat and do not cut them too severely.
Evergreen Azaleas will need to be pruned right after they bloom to avoid cutting off the next season’s blooms.
*Weed shrub beds and deadhead perennials.
*Plant trees and shrubs.
*Relocate deciduous plants to a different part of your garden. While plants are still semi-dormant is a wonderful time to give them a new home.
*Give your ornamental grasses a haircut. These can be cut back to the ground as close as you can. Be sure to look for new growth and don’t cut any green and growing foliage.
*Replace mulch as needed in shrub beds.
*Most perennials can be divided and moved now.