A NATIONAL PLAN FOR AMERICAN FORESTRY 1183 



for forestry in the United States. The northeastern group contributed 

 practically all of this, as follows : 



Percent 



New England 85. 6 



Middle Atlantic 13. 8 



Pacific coast . 6 



Total 100. 



Other forms of forest insect control work are being conducted in 

 the Western States, but there the funds are raised by the private 

 owners under State legislation, and no direct State moneys are 

 provided. 



LEGISLATION 



Legislation, as here considered, has reference to State enactments 

 redounding to the advantage of forestry and forest ownership. 

 Features of certain forest or forest land taxation laws may properly 

 be considered as an important form of State aid to private owners. 

 Forest taxation will be discussed here and in part II only briefly, 

 because the whole subject will be covered in the forthcoming taxation 

 inquiry report. 



Twenty States have enacted legislation granting tax relief to forest 

 lands regardless of the origin or area of the stand. Louisiana, Wis- 

 consin, and Oregon have the greatest acreage listed under such legis- 

 lation. Fourteen States have laws granting tax relief to planted 

 stands, to limited areas, or to properties leased or deeded to the 

 State. It is deemed impracticable to evaluate financially this form 

 of State aid, and therefore no monetary aid is shown under this head. 



RESEARCH 



Research includes scientific studies, wherever performed, the cost 

 of all or part of which is defrayed by the State, to determine the life 

 history of trees, factors and conditions affecting their establishment, 

 growth, utilization, etc. 



State funds allocated to forest research projects are generally pro- 

 ductive of indirect aid to private forest owners, the value of the 

 results depending entirely on individual use of them. Information 

 as to State funds spent for forest research is incomplete, but the 

 amount ascertainable was in the neighborhood of $175,793 during the 

 fiscal year 1932, or 3.3 percent of all State funds expended for forestry 

 as a means of private aid. 



Few States conduct extensive forest research projects of their own, 

 although many devote attention to local forest problems incidental to 

 other forestry work. These minor research contributions are mostly 

 in the form of allocated time, and no attempt has been made to have 

 them evaluated. States which are outstanding in conducting specific 

 forest research projects are Pennsylvania, New Jersey, New York, 

 Minnesota, and Georgia. Several States contribute funds to outside 

 agencies, as in California, where the State allots funds for research to 

 the Federal Forest Experiment Station. Several other States in- 

 cluding Idaho, Indiana, Michigan, and California are expressing their 

 interest in research by making funds available for such work in their 

 educational institutions of higher learning. 



