THE PRESENT FOREST TAX SITUATION IN NEW 



HAMPSHIRE 



By J. H. Foster^ 



In 1908 a study of the effect of the general property tax on 

 vvoodlots and timber tracts in New Hampshire was made by the 

 writer for the U. S. Forest Service cooperating with the New 

 Hampshire Forestry Commission. The findings and recommen- 

 dations were pubHshed in the biennial report of the Forestry 

 Commission for 1907-8. The facts upon which the conclusions 

 were largely drawn were based upon the personal examination 

 of some 200 individual timber lots, both large and small, widely 

 scattered over the State. Since 1908 the writer has continued his 

 interest in the forest taxation problem and has gathered addi- 

 tional information from time to time. 



During the last year, in cooperation with the Forestry Com- 

 mission and the Tax Commission, an effort has been made to 

 bring up to date the information previously obtained, particu- 

 larly that which related to the lots personally examined in 1908. 

 From the Boards of Assessors in the different towns it has 

 been possible to secure the 1914 assessments and some facts 

 regarding the present condition of 126 of the lots previously 

 studied. 



By comparing the assessments and the timber conditions of 

 these lots in 1908 with the assessments and conditions as they 

 have been found to exist in 1914, some very interesting and sig- 

 nificant results have been obtained. It is the belief that this 

 information is of much concern to the people of New Hampshire. 

 The writer has studied this subject with entire impartiality and 

 presents the facts as they exist and the conclusions to be drawn 

 from them. 



These 126 distinct and widely scattered timber lots form the 

 basis for the figures and conclusions which follow. The lots were 

 mostly of second growth White pine, and separately listed in 

 the assessors' books in the different towns. For the most part 

 they were of average value and the majority of them would not 

 have come on the market in the natural course of events for 10 

 to 20 years or more. 



1 Professor of Forestry, New Hampshire State College, now State Forester 

 of Texas. 



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