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fairuess of a general iirdperty tax ou wdddlaiids have so nioditied their 

 taxation laws that this olijeet may be accomplished. It is also true that 

 the basis of taxation in one state may not apply in another, so that each 

 state shouhl make a caret'nl study of thi' conditions within its bounds be- 

 fore modifying its taxation laws. For example, some of the eastern states 

 have townships and counties in which the larger per cent, of the land is 

 covered with forests. To exempt these from taxation for a periotl of 

 years would worlc a liardship on tl>.e reniaiuing taxpayers of the township 

 or county. In this state, however, we have no such condition to meet. 



A brief examination of the taxation laws pertaining to the forest 

 lands in various states may be of interest. These facts were obtained from 

 the "Report of the Special Commission on Taxation of Woodlands in Con- 

 necticut." This report was made in 1913, so that it contains the latest 

 available data on the subject. This report shows that the following four- 

 teen states have made special laws in regard to forest taxation: Alabama. 

 Connecticut. Iowa. Maine, Massacluisetts. Michigan, Nebraslca. New Hamp- 

 shire. New York. North Dakota. Rhode Island. Vei'uiont. Washington and 

 Wisconsin. Thirty-four states have no special legislation but tax W(K)(1- 

 land under the general property tax. 



Eight of the fourteen states mentioned above have laws which, being 

 similar in nature, may be grouped inider <»ne head. These provide for an 

 exemption of all taxes for a period ranging in the dift'erent states from ten 

 to tliirt.y years. There are usually conditions attached to these exemptions 

 i-eipiiring certain care of the foi-est or the planting of certain species. 

 Washington exemjits all fruit t'"ees and forest trees artificially grown, 

 while Nortli Dakota gi-ants a bonnt,\- on fcrcsl planting. Iowa has a tax 

 on the basis of a valuation of one dollar per acre for a period of eight 

 years. Here the owner must meet cei'tain conditions as to area of reserva- 

 tion, number of siiecies and c:ire of tnu'S. 



The laws of Michigan arc es|ic<-ially interesting and will b(» dealt with 

 in detail. This state has .a yield tax l;iw. It ju-ovidcs for the rcsei'va- 

 tion of a liiiiitcd area. There must he at least 1T(> trees per .acre, (ira/.ing 

 aud the I'cnioval of not more than onc-llfth iu aii\' one \-c;ir are forbidden, 

 then there is le\ied a liiial tav of ."> pel" cent, of the \aluation at the tiiui> 

 of cutting. The m;iin (a'iticisni of this law is the complicated machinery 

 em]>loyeil in the valuation and the collection of the taxes. No ])rovision is 

 made foi' the larger forest areas. 



