FOREST CONDITIONS OF MISSISSIPPI. 59 



6. The approximate minimum diameter limit at a 

 point 4^ feet from the grotmd to which Hving trees are to be 

 cut is (limits or all species involved). 



7. Stumps will not be cut higher than inches 



— lower when possible — and will be cut so as to cause the 

 least possible waste. 



8. All trees cut will be iitilized to a diameter of 



inches in the tops — lower when possible — and the log 

 lengths so varied as to make this possible. 



9. Unless extension of time is granted, all timber will 

 be cut and removed on or before, and none later than 

 (a definite date). 



10. Timber will be scaled by (Insert 



the log rule to be used). 



1 1 . During the time that this agreement remains in 

 force the contractor and all his employes, sub-contractors 

 and employes of subcontractors will, without any charge 

 or expense to the timber land owner, do all in their power 

 to prevent and suppress forest fires. 



Assessments and Taxation of Timber Lauds. — That assess- 

 ments of timber lands in Mississippi are not as a general 

 rule burdensome, and seem to be fair, as compared with 

 assessments on farm lands, is due to the fact that such 

 assessments are not in any sense pushed to the strict limits 

 called for by the Constitution, viz., that they shall be 

 based upon the actual value of the land. Nevertheless, 

 in some counties where there is very little farm land lum- 

 bermen complain that the taxes are burdensome, and that 

 they find it necessary to cut as rapidly as possible in order 

 to realize returns from the timber and thus reduce the 

 value of the land so that the taxes will be reduced like- 

 wise. As a result of this, in some portion of the longleaf 

 pine region, where the greater part of the merchantable 

 timber has been cut, the loss to the comities on account of 

 the reduced taxes has been keenly felt. Both the counties 

 and the State would have a much more steady income if 

 some method of timber land taxation be devised which 

 would tend rather to encourage than discourage timber- 

 land owners in managing their property according to prin- 



