THE STATE AND PRIVATE WOODLANDS. 1 25 



to the individual would be considerable. This applies, of 

 course, only to the planting of new ground, not to the replanting 

 of ground from which a crop has been taken. Woods worked on 

 a proper system are able to bear their fair share of taxation at all 

 periods. In many of the States on the Continent, the system of 

 remitting taxes under these circumstances is already in operation. 

 In Baden, since 1886, land which has just been brought under 

 trees is free of the ordinary land tax for a period of twenty 

 years. In Austria, since 1869, it is relieved for a period of 

 twenty-five years, whereas in France certain classes of land have 

 to pay only three-fourths of the ordinary tax for a period of 

 thirty years. In Alsace-Lorraine, when heath land or sandy 

 wastes are afforested, the land in question is relieved for 

 thirty years. In Russia, protection woods are free for ever, 

 while all newly-made plantations are relieved for thirty years. 

 Further claims than this to escape taxation, the woodland has 

 none. It is simply analogous to affording protection to a 

 new industry till such time as it is established and able to hold 

 its own. The woodlands must pay their contribution to the 

 national income, like the rest of our resources, but the special 

 circumstances of the moment call for special consideration. As 

 regards expenditure entailed in replanting existing woodlands, 

 it might be claimed that here again there is ground for rebate, 

 in this case in income tax. In a properly organised system ot 

 forestry, the expenditure entailed in replanting forms a necessary 

 part of the working expenses, without which the business could 

 not be carried on. It is simply part of the overturn of the 

 business. In Prussia a rebate is, at the present time, allowed 

 on this head, and, in addition, a rebate is allowed for the annual 

 amount expended in the protection and in the general manage- 

 ment of the woods. In Wiirtemberg and one or two other 

 of the German states, the cost of replanting and of protection 

 only are deducted. In Bavaria and the other states no rebate in 

 income tax is allowed on these heads at all. On this point, 

 however, there are strong claims for consideration, and it is 

 certain that the adoption of such a system would immediately 

 have beneficial results, and would, without more ado, ensure the 

 replanting of cleared ground. Here again the immediate loss 

 to the State would be trifling in comparison to the ultimate 

 gain. 



The question of State loans opens up another great field 



