FOREST TAXATION ACTIVITY IN MASSACHUSETTS. 

 By Herbert J. MiIvES. 



Chapter 131 of the Resolves of the Massachusetts Legislature 

 passed during the session of 1913 provides for the appointment 

 by the Governor of a commission of five persons, citizens of the 

 commonwealth, two of whom shall be the tax commissioner and 

 the state forester, to be designated the Commission on the Taxa- 

 tion of Wild or Forest Lands. The duties of the commission 

 are to investigate the effect of present laws relating to the tax- 

 ation of wild or forest lands in this Commonwealth, and the laws 

 and systems of taxation of like lands in other states and coun- 

 tries, and to draft an act providing methods of taxation of wild 

 or forest lands which will develop and conserve the forest re- 

 sources of the commonwealth. The commission is to study the 

 present policy of the commonwealth in the matter of the acquisi- 

 tion and management of wild or forest lands and report what 

 further legislation may be necessary. The report which is to 

 be made on or before the first Wednesday in January, 1914, will 

 contain a compilation of statistics and other information obtained 

 by the Commission. 



The Commission has held public hearings in cities throughout 

 the state, two of which the writer attended in Boston. The hear- 

 ings were fairly well but not largely attended, and some interest- 

 ing opinions were presented. The opinion was general that the 

 land should be taxed under whatever system is practiced. The 

 writer feels that this is right, land value should be truly as- 

 sessed and taxed, and under no circumstances should this value 

 be exempt from taxation. The chairman of the commission made 

 it plain at the outset that no scheme of exemption is entertained, 

 but the purpose is to ease the burden of taxation on wild or 

 forest land until the timber is cut. The opinion that the small 

 woodland owner should be favored over the large lumberman 

 who owns considerable tracts and is operating at a profit was put 

 forth. Discrimination of this kind puts the state in the position 

 of a dispenser of favors and is wrong. Let a sharp line be 

 drawn between truly wild or forest land and land more suitable 



