Periodical Literature. 223 



All this work, the author states, quite unostentatious, is neverthe- 

 less not only most effective, but done with relatively small means 

 and in such a manner as to require a minimum of maintenance cost. 



Die Bezdhnung des Schmittenhachs. Schweizerische Zeitschrift 

 fiir Forstwesen. July, August, 1906, pp. 205-21 i. 



A novel method of protecting young plan- 



Protection tations against snout beetles and other in- 



against sects is proposed by Forstmeister Lischka 



Snout Beetles. in Oesterreiches Forst- und Jagdblatt, 



namely by ants, where these are attainable. 



For this purpose every 60 yards or so holes one foot deep and 16 



inches wide are dug in the newly-made plantation and filled with 



dry brush. The brush is burned, and enough fed in to fill the holes 



half full of ashes. Accessible ant hills with eggs, pupae, etc. are 



then taken up with spade and bag, and from 8 to 10 quarts of this 



material placed in each hole, when a new ant hill will be established 



in each hole and the adjacent area kept free from insects. 



Waldameisen zum Schutze junger JValdkulturen. Centralblatt 

 fiir das gesammte Forstwesen. June, 19O6, p. 287. 



MENSURATION, FINANCE, AND MANAGEMENT. 



The question of taxation of woodlands. 

 Taxation which lately has been much agitated in the 



of United States, is not finally settled even in 



Woodlands. the old countries. It formed a leading ques- 



tion at the sessions of the German Forestry 

 Association two years ago and of the Forstwirtschaftsrath one year 

 ago (see Forestry Quarterly, Vol. Ill, p. 209), v/ithout any prac- 

 tical outcome, although the arguments were supposed to be theoreti- 

 cally correct, even if practically not readily applicable. Oberforstrat 

 Frey attempts to bring theory and practice into harmony and to se- 

 cure a just assessment of taxes merely as a property, peculiar in its 

 character, but not especially to be favored. 



There are three kinds of realty tax recognized in Germany: soil 

 tax (Grundsteuer), property tax (Vermogensteuer), and income tax 

 ( Einkommensteuer ) . 



The first, or soil tax, is a purely objective tax, which attaches to 

 every realty without reference to personality or financial capacity of 

 the owner, assessed upon the capacity of production (Ertragsfahig- 



