EXPERIMENT STATION RECORD. 



Review of forest administration in British India, S. Eardley-Wilmot (Rev. 

 Forest Admin. Brit. India, 1903-4, PP- 63, maps 2).— In addition to the usual data 

 regarding forestry affairs in 1903-4, a 5-year review is given of forestry conditions in 

 India, in which it is shown that the forest area has increased from 81,869 square 

 miles in 1S99 to 96,466 square miles in 1904. The working plans at the end of 1904 

 covered 33,680 square miles. The total cubic feet of timber and fuel cut during this 

 period was 236,016,000. At the same time 214,505,000 bamboos were cut, and the 

 minor forest products amounted to 4,756,000 rupees. The total revenue for the 

 5-year period was 19,658,000 rupees; the total expenses, 11,269,000 rupees. 



Relative to the Imperial Forest School, it is shown that, since its establishment in 

 1899, 673 students have gone out of the school, of whom 418 are now in government 

 service, 135 in that of native states, etc. The average cost of education per head is 

 2,606 rupees, without taking into consideration the cost of the buildings. 



The appendixes contain the usual data in regard to the forest survey operations, 

 expenditures, receipts, etc. Two large maps of India are given, one showing the 

 distribution of forest lands in India, and the other the forest survey working plans 

 now in operation. 



How shall forests be taxed? A. Gaskill {Forestry and Irrig., 12 (1906), Nos. 3, 

 pp. 119-122; 4, pp. 172-177).— A paper read before the Society of American Forest- 

 ers, in which inequitable taxation is held responsible for much of the present forest 

 destruction. Suggestions are given as to the principles which should be applied in 

 the taxation of forests. European systems of taxation are briefly noted. 



The author holds that forests should be assessed apart from the land on which 

 they stand, and since they are of public benefit the commonwealth should bear a 

 part of the cost of maintaining them — that is, the State should be made to contrib- 

 ute its share of the cost, as well as the counties in which the forests are located. 

 The greater part of the tax on the forest should fall due when the timber is sold, 

 and the deferred tax should bear a fair relation to the net yield of the property. 

 The owner is entitled to a fair annual return on his investment. 



In the enactment of future tax laws relative to forest property, three considera- 

 tions should enter, "(a) Necessity — the support of the local government; (b) equity — 

 an assessment based upon the actual yield, collection of the tax (on the trees, 

 not on the land) deferred until the crop is sold, and a recognition of the peculiar 

 risks — fire, trespass, etc. — to which forests are subject; (c) encouragement — a special 

 rating of the property to compensate the owner for whatever expense attaches to 

 maintaining the forest in a condition that best serves the public interest." 



Kealia forest reserve (Hawaii. Forester and Agr., 3 (1906), No. 2, pp. 61-68). — 

 This proposed forest reserve contains 9,935 acres. Its purpose is to protect the 

 natural forest covering the watershed of the northern end of the Puna District of 

 Kauai. A description is given by the superintendent of forestry, R. S. Hosmer, of 

 the lands and forests included. 



Ewa forest reserve (Hawaii. Forester and Agr., 3 (1906), No. 2, pp. 68-79).— 

 Recommendations, with resolutions relating to the establishment of Ewa forest 

 reserve, are given, with a report by the superintendent of forestry on the area of 

 land included, and an account of the forest. The purpose of the reserve is to insure 

 the continuance of the forest on the Koolau Mountains, and to increase its efficiency 

 as a protection forest by bringing the area under a system of forest administration. 

 The total area of the whole reservation is approximately 28,550 acres. 



The black wattle in Hawaii, J. G. Smith (Hawaii Sta. Bui. 11, pp. 16, pis. 3).— 

 The results are given of harvesting a 6-acre grove of Australian black wattle (Acacia 

 decurrem) about 13 years old, and directions given for the cultivation and harvest- 

 ing of this tree in Hawaii. Some data are also given on the influence of climate on 

 the tannin content of black wattle, the production of tan-bark extracts, details of 



