EDITORIAL COMMENT 



An interesting phase in the efforts to secure rational forest taxation 

 took place in New Hampshire in early June, when the State Consti- 

 tutional Convention met, and adjourned almost immediately until after 

 the war, having had before it for discussion and vote only the one 

 proposition of granting authority "to specially assess, rate and tax 

 growing wood and timber without regard to the rule of proportion 

 otherwise required in taxation." 



The proposition was voted down by 159 against 122 votes, not a 

 bad defeat, the desire for adjournment having probably some influence 

 on the vote. It is significant that the resolution was introduced by a 

 forester, Philip W. Ayres, of the Society for the Protection of New 

 Hampshire Forests, who was elected as the only progressive delegate 

 to the convention. The measure will come up again, probably with 

 augmented strength, when the convention reassembles. 



Among the campaign material used to make propaganda for the 

 resolution, appeared an Extension Circular (No. 39) of the New 

 Hampshire College, compiled by K. W. Woodward, entitled Taxation 

 of Woodlots, which in a very convenient form brings together informa- 

 tion regarding the influence of improper tax legislation on woodlots in 

 the State, leading mostly to premature cutting, and on the practice and 

 experience in forest taxation in other States. The latter is summar- 

 ized as follows : 



1. Most States have no constitutional limitation on the method of taxation. 



2. Four important woodlot States, Connecticut, Massachusetts, New York, 

 and Pennsylvania, have passed special laws providing for the payment of the 

 greater part of the taxes when the timber is ready to cut. Michigan's law, while 

 the same in principle, is hedged about with too many restrictions to be appli- 

 cable except on a small scale. 



3. Ten States exempt plantations or in some cases young growth, for periods 

 varying from ten years to maturity. These States are Alabama, Iowa, Maine, 

 Nebraska, New Hampshire, North Dakota, Rhode Island, Vermont, Washington, 

 and Wisconsin. 



4. Thirteen States have provided no special woodlot legislation because this 

 is an unimportant interest for them. They are the plains, or prairie States, and 

 include Arizona, Colorado, Illinois, Maryland, Kansas, Montana, Nevada, New 

 Mexico, Ohio, South Dakota, Utah, and Wyoming. 



5. In a group of seven Southeastern States, which includes Florida, Georgia, 

 Louisiana, Mississippi, Oklahoma, South Carolina, and Texas, the growing of 



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