660 JOURNAL OF FORESTRY 



untarily in the past, nor is there any good reason to believe that they 

 will do so in the future. Inducements, emoluments, and bonuses have 

 had no appreciable effect anywhere in bettering forest conditions, al- 

 though many of the States have tried them out. The cutting regula- 

 tions provided for in the bill are so meager as to be of little or no value. 

 It seems unfortunate, therefore, that the committee should have 

 approved this bill, a weak measure not at all in harmony with the 

 essential recommendations of the committee's report. Moreover, being 

 concerned with a problem which to the particular interests involved 

 appeared to be a local problem, it was also quite natural, perhaps, that 

 the question of national control was not touched upon. This question 

 might have been considered to excellent advantage. F. E. O. 



Louisiana's Severance Tax 



The forest stands in the forefront among Louisiana's natural re- 

 sources. It has been for years one of her chief sources of wealth. 

 The products obtained therefrom have already reached the peak of 

 production and are now on the decline both in volume and quality. 

 Recently Governor John M. Parker has proposed a severance tax on 

 timber when cut which is likely to be enacted into law. This will 

 impose a tax of two per cent on the stumpage value of all timber at the 

 time of cutting. With the forests of Louisiana decreasing both in 

 area and quality it is proposed to levy an annual severance tax of 

 approximately fifty thousand dollars on the remainder. But for what 

 purpose? One's first thought naturally is to secure funds for re- 

 forestation and the perpetuation of her forest industry. Not at all. 

 Her object in levying this tax is to secure funds for the general ex- 

 penses of State. 



The writer believes that a severance tax on timber when cut is a 

 •sound and legitimate tax and might well be collected in every State. 

 ^However, when this tax is collected to help pay the general expenses 

 .of State it is a cold blooded deliberate assault on the goose that lays 

 the golden egg. The only justification for a severance tax on timber 

 is to secure funds to perpetuate the forest industry. When so used it 

 is desirable from every point of view. If the State of Louisiana would 

 use the funds derived from this tax in the furtherance of her forest 

 industry there is no reason why she should not become in a compara- 

 tively few years one of the leading States in forest conservation. 

 To-day she is exhausting one of her greatest natural resources. A 

 wise use of the severance tax can perpetuate this resource through 

 forest renewal. She is to-day without State forests. Were these 

 funds used for the purchase of wisely selected State forests two dec- 

 ades hence they would be ample in area to place her in a most ad- 

 mirable position as to forest ownership. Let us have a severance tax 

 but let us use the funds derived therefrom for the sole purpose of 

 forest conservation. J. W. T. 



