CONTROL OF FOREST DEVASTATION 477 



sales on the National Forests. This is referred to in Section 3 (c), 

 in the phrase "reduction of fire hazards due to harvesting." 



General Fire Protection. 



Quite apart from the above measures, it is of course essential that 

 adequate and systematic plans for the prevention and suppression of 

 fires on forest lands in general be provided for. Here we are dealing 

 with conditions which dififer distinctly from those connected with the 

 harvesting of forest crops, where the timbered States never have and 

 never can act efficiently. Most of the forested States have long since 

 passed laws for the protection of forest lands against fire, and have 

 maintained field forces for the execution of these laws. Many of the 

 States are already receiving Federal funds, under the Weeks law, 

 as an aid to fire protection work. It is logical, therefore, simply to 

 strengthen the existing forest fire State administrations, and to specify 

 that the State laws and the manner of their execution must attain the 

 standards set by the Federal Government before financial assistance 

 is granted. With the Federal and State Governments working in such 

 close co-operation as this bill provides, both on harvesting and fire 

 control, it is fair to assume that all the forces would soon be running 

 smoothly as one machine. An annual Federal appropriation of 

 $1,000,000 for co-operation with the States in protection against fire 

 will be requested. 



ENFORCEMENT 



Follozi's the Federal Income Tax Laiv. 



Concerning the classification of products, returns, payments and 

 records the terms of the bill are similar to those of the Federal income 

 tax law; the provisions referred to in Section 8 cover these points. 

 These include penalties of 25 per cent for willful neglect to file returns 

 and 50 per cent for filing a fraudulent return. 



The responsibility rests with the operator for classifying his raw 

 forest products as standard or below standard, for making returns and 

 payments accordingly, and for keeping the itecessary records. The 

 Forester and Collector of Internal Revenue are authorized to make 

 such field and office inspection as may be necessary to assist the 

 operator to comply v/ith the law, and to check his woods operations 

 and office accounts. 



It will be noted that the penalties apply to the classifications, records, 

 and payments, not to the products harvested in devastation. Most 



