98 Fourth Annual Eepoet of the 



is provided, which is paid to the State as reimbursement for taxes 

 paid. The State Comptroller has some authority in limiting ex- 

 penditures of money in tax districts. 



The Commission opposed the passage of this bill for the reason 

 that it contained provisions believed to be contrary to the inter- 

 ests of the State. An analysis of the several provisions and of 

 their application will, we believe, convince anyone that the facts 

 more than justify our position. A full discussion of this bill was 

 set forth in a statement, made by the Chairman of the Commis- 

 sion, as follows: 



" Our opposition to this law is based upon the broad ground 

 that it is grossly unjust to the State. 



" This statute commits the State to the policy of expending the 

 moneys of the State for (1) reforesting the denuded lands of 

 private owners ; (2) paying taxes upon the value of trees growing 

 upon private lands. 



" No State or nation has ever, to my knowledge, undertaken to 

 expend money for the improvement of private property or for the 

 payment of taxes on such property. 



" Some States pay taxes upon their owm forest lands, and in 

 rare cases States have exempted some woodlands owned by per- 

 sons from taxation; but no State has ever before, I believe, 

 actually paid the taxes upon such private property or expended 

 moneys thereon for the improvement thereof. 



"A brief digest of the provisions of this law will serve to eluci- 

 date my point of view. 



J. The State Required to Pay the Cost of Reforesting the 

 Denuded Lands of Private Owners 

 " This statute provides that the State shall at its own cost re- 

 forest all lands, ' suitable for tree growth ' situate on any water- 

 shed of the State provided that (1) the value of the lands alone, 

 exclusive of any trees thereon does not exceed ten (10) dollars 

 per acre; (2) that the area of such lands is not less than three 

 hundred (300) acres in contiguous parcels; (3) the owner classi- 

 fies the same as forest lands, and agrees to conduct lumbering 

 operations thereon according to the plans of the Conservation 

 Commission. 



