15 



relative returns are from timber and farm crops on the same type of soil, 

 taking into consideration the expense for getting each crop, at compound 

 interest. 



The main changes to be made would seem to be the adoption of more 

 uniform methods of valuation for timber land by the county assessors. 

 According to Wesley Bradfield, who investigated the methods of taxation 

 in about 15 counties of the State in 1908, these methods very greatly 

 among the following: Taking the value of the land for cultivation when 

 cleared ; assessing a certain per cent, of the value of timber on the land ; 

 taking the value of timber land as unimproved land only; value with 

 reference to its location to easily accessible markets; the value of the 

 land when used for pasture ; and often simply an arbitrary determination 

 of the fair cash value of the property by the assessor. 



There is a provision for a bounty to be offered by the Board of County 

 Commissioners to any person who shall plant one or more acres of land 

 with forest trees and properly cultviate the same for three years. This 

 bounty amounts to $10.00 per acre per annum for three years for each 

 acre planted, trees not being spaced a greater distance than ten feet 

 apart each way. Judging from the effect of bounty laws in other States, 

 this law has had little effect in stimulating general planting. 



Fire Protection. So far as we have ascertained, there are no state 

 organizations for the protection of timber from fire in Illinois, except 

 such as may come under the jurisdiction of county forest preserve boards. 

 Fortunately, most of the timber is in small tracts, usually completely 

 surrounded by roads, which greatly decreases the fire hazard. 



According to data compiled from reports sent in to Dr. Forbes in 1915 

 by the several county crop reporters, some counties had no fires and those 

 reported were most commonly caused by railroads, brush burning and 

 campers. In Perry county it was mentioned that fall and early winter 

 fires were started by coon hunters and in Union county we were told that 

 it was a common occurrence in some parts for these men to burn over 

 the woods at night to make travel through the woods easier for dogs. 

 There have been a few cases of incendiarism reported but this is punish- 

 able under Section 18 of the Criminal Code with a fine of from $5.00 to 

 $100.00 for wilfully starting brush or grass fires. 



Railroads are made responsible for fires started by their engines and 

 there is a law requiring them to keep their rights of way clear of weeds, 

 grass and inflammable material. 



Summarizing, we have shown that almost six million acres of land in 

 Illinois, on account of topography and soil, are better fitted for growing 

 timber than for any other purpose ; that our stands of virgin timber are dis- 

 appearing rapidly through cutting or are being replaced by those of poor 

 growth capacity through grazing and occasional fires; that this removal 

 of the forests, as evidenced by reliable investigators in several counties 

 and as shown by the reports of the Illinois Soil Survey and Illinois Geolog- 

 ical Survey, is bringing about the usual results disastrous floods, the 

 drying up of springs and brooks and the lowering of the level of the ground 

 water ; that by the gullying of the lighter soils due to the removal of the 

 forest cover by unwise cutting and the pasturing of stock, much land is 



