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fairness of a general property tax on wooillanils have so modified their 

 taxation laws that this object may be accomplished. It is also true that 

 the basis of taxation in one state may not apply in another, so that each 

 state should make a careful study of the conditions within its bounds be- 

 fore modifying its taxation laws. For example, some of the eastern states 

 have townships and counties in which the larger per cent, of the land is 

 covered with forests. To exempt these from taxation for a period of 

 years would woi'Ic a hardship on the remaining taxpayers of the township 

 or county. In this state, however, we have no such condition to meet. 



A brief examination of the taxation laws pertaining to the forest 

 lands in various states may be of interest. These facts were obtained from 

 the "Report of the Special Commission on Taxation of Woodlands in Con- 

 necticut." This report was made in 1918, so that it contains the latest 

 available data on the subject. This report shows that the following four- 

 teen states have made special laws in regard to forest taxation : Alabama, 

 Connecticut, Iowa. Maine, Massachusetts, Michigan, Nebraska. New Hamp- 

 shire, New York, North Dakota, Rhode Island, ^'ermont. Washington and 

 Wisconsin. Thirty-four states have no special legislation but tax wood- 

 land under the general property tax. 



Eight of the fourteen states mentioned al>ove have laws which, being 

 similar in nature, may be groui)ed under one head. These provide for an 

 exemption of all bixes for a period ranging in the different states from ten 

 to thirty years. Tlieic are usually conditions attached to these exemptions 

 icMiuiriiig certain care of the foi-est or the ])lanting of certain species. 

 Wa.shiugton exempts all fniit trees and forest trees artificially grown, 

 while North Dakota grants a boiuity on forest planting. Iowa has a tax 

 on the basis of a valuation of one dollar per acre for a period of eight 

 years. Here the owner must meet certain conditions as to area of reserva- 

 tion, number of species and care of trees. 



The laws of Michigan are especially interesting and will be dealt with 

 ill detail. This state has a yield tax law. It ]>rovides for the reserva- 

 tion of a limited area. There must be at least 170 trees per acre. Grazing 

 and the removal of not more than one-fifth in any one year are forlndden. 

 Then there is levied a final tax of 5 yier cent, of the valuation at the time 

 of cutting. The main criticism of this law is the complicated machinery 

 employed in the valuation and the collection of the taxes. No provision is 

 made for the larger forest areas. 



