TAXATION OF FOREST LANDS 261 



ern and central Wisconsin. In general it may be said that the conclusions of 

 the investigators in regard to existing conditions and desirable changes were 

 very similar. 



Both of them start off with the statement that owing to the difference 

 between the agricultural and wild land portions of the states, the study of taxa- 

 tion and of the fire problem falls naturally into two divisions. Mr. Foster, in 

 his earlier report, reached the general conclusions that "(a) the actual tax 

 burdens imposed on forest lands of the same value are not equal or propor- 

 tionate as the state constitution requires, either as between the different towns, 

 or different tax payers in the same town, (b) In general the law has not been 

 strictly inforced in the past as is shown by the fact that little land reverts to 

 the town because of unpaid taxes. Sometimes an owner believes that the 

 tax is more than the land can stand but in such cases a purchaser has always 

 been found. This is due to the fact that growing timber has usually been 

 assessed much below its actual market value and the burden of taxation thus 

 has been lighter so that the lands can carry it. (c) In the search for revenue 

 to meet the natural necessities of the town a strong tendency has recently 

 developed to enforce the law more rigidly and valuations have in many cases 

 been increased with startling rapidity. This rapid increase in valuation can- 

 not be long continued and applied to these cut-over lands after the owner has 

 been forced to cut without causing abandonment. Such has been the result of 

 the policy in California and in Michigan where the state has acquired and 

 owned a million and a quarter acres of abandoned tax lands, and to a less 

 extent, in other Lake states. (d) As between the farmer and the mill-man, to 

 whom he sells his wood-lot, taxes have in the past been very low to the farmer 

 while the timber was in his hands and some attempt has been made to appraise 

 it at more nearly its actual value, or rather to approximate the selling price, 

 which is often unduly low, when it is bought for lumbering. Usually, however, 

 i( is cut at once and the town collects taxes at the new appraisal but one year 

 if at all. The consequence is that the timber escapes its fair share of the 

 public burden, (e) The present law, granting a percentage exemption to own- 

 ers who have planted their land to timber, is not taken advantage of to any 

 extent and is wholly inaedquate. Most of the land upon which there is growing 

 timber is seeded naturally and therefore does not come within the law. The 

 exemption ceases wholly in thirty years, at the time when it is to the advantage 

 of the town as well as of the owner to let it mature fui'ther. Moreover, tax 

 exemptions are of questionable advantage and excite hostility to those taking 

 advantage of them." 



This statement of general conclusions resulting from an examination 

 of New Hampshii-e conditions will be recognized by residents of other states 

 who have had occasion to look into this matter of the taxation of forest 

 lands. So closely do the conclusions of the Wisconsin report follow those that 

 have just been quoted from New Hampshire that it is unnecessary to repeat 

 the latter. The differences are only in minor points. 



In discussing the question of how forest property in New Hampshire 

 should be taxed, Mr. Foster calls attention to the fact that if the land tax is 

 to be equal as between different land owners, it must take one of three forms : 

 (]) a uniform percentage of the actual sale value of the property as it 

 stands; (2) a uniform pei-centage of the actual income from the property; (3) 

 a uniform percentage of estimated power of the soil for potential income. 

 He then notes that in this country the first form is the one in use, although 

 the assessment of agricultural lands in actual sale value is generally placed 

 unconsciously upon the fertility of the soil for its potential yield. The assess- 

 ment of forest lands is based upon their supposed actual sale value, but the 



