Taxation Acthnty in Massachusetts. 43 



^ ent the holders of private pleasure grounds from escaping taxa- 

 tion, the distinction between land suitable for growing timber and 

 land suitable for other uses shall be sharply made. In answer 

 to the question, "Would not the present state forestry depart- 

 ment be suitable to do the work," the gentleman said it would 

 be. The State Forester asked, "Isn't it necessary to have some 

 mandatory laws to accomplish the work?" The answer was, 

 "Probably." 



The writer believes that land value alone should be taxed, and 

 that timber or other forest products which has grown as a re- 

 sult of forest management should be absolutely free from taxation. 

 Timber which has not grown under forest management may well 

 be taxed as a part of the land. This system would give relief 

 and encouragement to management of wild and forest land. Un- 

 der this system no deferring of taxes until the timber is har- 

 vested would be necessary, for the tax on land value is no bur- 

 den since it is simply tlie taking by the community that which 

 it creates. 



It is believed that the commission will recommend a system 

 of taxation of wild or forest lands by which the land value will 

 be taxed annually, and the crop at maturity. 



It is to be hoped that any regulation of cutting on lands bene- 

 fited by the new system will be by volume per acre and not by 

 number of trees per acre as has been done in some cases. 



