30 



HARDWOOD RECORD 



nent jurists have always held that the right of 

 eminent domain, which the state reserves in the 

 interests of all the people, carried with it the 

 right of tailing property for the public good, in 

 the protection of the streams, the forests, the 

 farms and the people. In all cases where pri- 

 vate property is talien for the public good the 

 owner is entitled to compensation. Now, if he 

 is obliged to leave timber standing In the forest 

 for a future iLoueraiion the public should in 

 some manner sliare with him the burden, and 

 perhaps this can be reached in great measure by 

 withholding the forest from taxation until the 



Qber 



In Massachusetts. New Hampshire and some 

 other states, lands may be condemned for for- 

 estry, and in Massachusetts it requires only a 

 two-thirds vote at a town meeting to acquire 

 public domain and to condemn same for the cul- 

 tivation of forests and the preservation of water 

 supply. New York state has a forest preserve 

 board which is authorized to purchase for the 

 state and condemn property, if necessary, and 

 has been and is now purchasing lands, structures 

 and water tor a state forest in the Adirondacks. 

 The forestry commission of the state of Penn- 

 sylvania is empowered by and with the consent 

 of the go%-ernor to purchase and condemn lands 

 for forestry in any county within the state, and 

 . so long ago as 1SS3 a law was passed by that 

 state providing that tax assessors must make 

 returns of the area of timber land in their dis- 



This was ! 

 getting Infor 

 forest supply 

 to report on 



step 



be right direction toward 

 to the (luantity of our 

 assessor is also required 



As the states are now favoring legislation 

 regarding the size of trees to be cut into lumber 

 and other forest products there should be no tax 

 required, except as the timber is cut, and .this 

 annual tax should be on a certain price per 

 thousand for lumber, a given price per cord for 

 oak or liirkniv liolts, shingle bolts, cordwood. 



etc.. - - I iiiMy to cover all products. The 



siz'' ", I '■ !"• cut would depend upon the 



vai 1' I . 1 and the purpose for which it 



is \<> ' I >■ ' 'jnd growth hickory and small 



oak III.- .1! Ii'~i required for handles, spokes 

 and huti>.:. and one would have to be permitted 

 to cut trees down to six Inches or less in diam- 

 eter for these purposes. 



The timber owner who registered his tract as 

 a private forest would be required to practice 

 forestry under direction of a qualified state or 

 United States forester, and would then pay taxes 

 only as he cuts the timber. He would then have 

 some greater interest in preserving and growing 

 timber trees and in reproducing the crop, and in 

 cutting out the trees as they mature he would 

 utilize every part of the tree and find commer- 

 cial and new uses for limbs and inferior odds and 

 ends, so that waste would be prevented. I would 

 favor thi' ie:;istering of very small tracts, so 

 tliat ilh i.nin. I wlicp has a twenty or forty acre 



w 1 .1 i:i\e the benefit, and that for- 



f'sirv ' . m.iuraged to be carried into 



)ira. I i •, isbborhood where trees grow. 



Th.ii uiil 'ill I time when forestry will be a 

 profitable business, as it is now in Germany and 

 some other countries. But there is a long time, 

 from twenty to a hundred years, between the 

 starting and the harvesting of a crop, and one 

 has to'forego present profits, and he should lie 

 encouraged bv the state to the end that he pay 



and as to superior values and inferior values. 

 A community is benefited by a commodity hav- 

 ing been produced at home and the money for 

 labor, cost and profit kept at home. The nation 

 is much better for this added wealth, and be- 

 cause of this development of home resource the 

 state is justified in rewarding the individual. 



And it the state thus encourages and recom- 

 penses the individual for crops of annual pro- 

 duction how much more is it justifiable in en- 

 couraging and in the same manner recompensing 



lud 



wrongly informed pniiii iin. :in .mI\ - .niim- Then 

 just so much pressm. : i ,_i)i to 



bear upon the owner i , ! es ;ind 



cut his forests ami i. i i^ ml ex- 

 change for some otie i .:i:i':i.:.i -: iii\ anient. 

 while he is alive and can ,L;ive the business of 

 liquidation and of reinvestment his attention, 

 ilost of us have had the experience of our cut- 

 over lands being assessed for much more than 

 they will sell for. My own company lias sold 

 125,000 acres of cutover land, and has as much 



Wis. F. H. Pardoe, Wadsau, Wis. .Toiin 



PKOMIXENT HAUDWOOD MEN ON BOARD OF GOVERNORS. 



or timber owner claims to own each township 

 and each county would show, approximately the 

 amount of each variety of timber contained 

 within its borders, and thus with the aid of the 

 reports of the United States and state forestry 

 on the stumpage of state forests and reserva- 

 tions valunl)le Information as to the timber sup- 

 ply of pneh stnip could l)e obtained. My expe- 



lirie. i ih: arly all farmers and timber 



own : I . i!iv accurate idea of the amount 



of III, I vrj. or some good judge of tim- 



ber ih lien iM i.iiiK.rhood knows about what his 

 neiKliliei.. ■luii. i/f course a timber census made 

 by expeit < misers would Ije more accurate, but 

 it would require a large appropriation for the 

 expense and until this is deemed practical the 

 country and tnwnsliip aFsessor could collect val- 



I i.'ie\r 11 (iii> i:i\ i-,v,v were amended so as 

 to I- II I : I I i iij timber, so that par- 

 ti'^ ' II lould he permitted to 



d"-iiii I : I III for forest growth, 



sni I state forester, who 



\vii I III ii.n the size, quality 



aiel I 1, as to whether it 



Weill! the timljer acquire 



LT 11 iiity, or whether It 



WHiii iiiat it should be cut 



sen 'I II ! ■■:■ deceased condition, 



gre.i' 1,1 I .1 I, II II the latter situation 



\va I I II II II eppiication should be 



no tax until his crop is matured and ready for 

 the market. 



There are certain kinds of fives in wliieii 



present revenue Is not the all liniieiii n 



sideratlon. A protective taiiii 

 The growing competition ui r i i i - 

 and other new countries in ;;rne nei in h [e -i 

 ucts caused European countries u. .ipi.l.v .i i.i.\. 

 or tarilt of protective duties, with minimuui 

 duties to such countries as should grant recip- 

 rocal favors. But the object of this tax is not 

 for revenue but for the purpose of discouraging 



more ready to sell, at fifty per cent less than the 

 assessed valuation. It would be economy for 

 the state fn bnv these lands. I.eeause they are 



competitor has to pay lor his ial>or. 



It is true tliat the" taxation of commodities in 

 the end falls upon the c( 



„v. i-vii.i,.., iii^t Is, produced 



en .linn, ally paying taxes 



III I be Indirect way is 

 1 ne ihod of taxailon 



III li , I li.v. but due regat 

 ii - " ailon and to the 



handles, li", 

 or railroad 

 enact laws 

 to a great 

 private fur- 



should now 

 lie treated 1 



tiOD. A pe. 



inferior cili 

 agriculture. 

 and the fau 

 ducing capai 



luai growth or Its annual production. 

 is under the wise application of (be 

 (ivc referred to of equality and truest 



