152 JCiURNAL OF FORESTRY 



supervise fire protection on part of the forester. (/?) Lack of proper 

 equipment and no funds for lookout towers. 



There is needed a reorganization along the following lines : (a) The 

 town as a unit should be eliminated. There should be a State fire 

 warden and three deputy wardens appointed by the Forester, at least 

 20 permanent lookouts and personnel to detect fires, (b) There should 

 be a recommendation and study of the railroad fire problem ; education 

 of the public by all publicity means. Better disposal of slash at danger 

 points. 



3. New tax system to provide yearly land tax and severance tax 

 on timber when cut. The detailed changes in the tax law proposed 

 have been presented to the Connecticut Forestry Association but are as 

 yet subject to revision.^ 



These tax reform proposals carefully thought out are an advance 

 over anything that has yet been suggested but are open to objection 

 on the following grounds: (a) Much of the wood land in Connecticut 

 is already taxed on about the same basis as open bare land so the sev- 

 erance tax would be an additional charge on the owner, (b) The slid- 

 ing scale to be applied to the timber cut would encourage cutting on 

 too short rotations and involves complications where land is cut over 

 twice during the periods named, (c) The determination of average 

 stumpage rates for each county would be burdensome and complicated, 

 and can be simplified, (d) The licenses for timber cutting would be 

 difficult to check unless under State inspection and the lien should there- 

 fore be on the land owner rather than on the company that does the 

 cutting. 



Taken as a whole the proposed law seems to involve con>iderable 

 complication and therefore would be difficult to work into the tax 

 machinery of the State. 



If a State constabulary is established in Connecticut at an annual 

 expense of $200,000. certain phases of State fire protection may be 

 placed under this body ; the result would be uncertain. 



It will be interesting to see whether the legislature i)laces forestry 

 under the State Park Commission. If this is done will forestry be 

 relegated to the background with the proposed appropriation of $500.- 

 000 for forest parks and only $50,000 for lumber-producing forests? 

 Can the two be combined ? It is of interest that the Western Forestry 

 and Conservation Association has recently recommended forestry com- 

 missions for Western States each composed of a member of each legis- 

 lative house, the State Forester, State land commissioner, member 

 Western Forestry and Conservation Association, and a member of the 

 State forestry school. 



H. H. Chapman desired to revise the tax scheme before publication. 



