124 PRACTICAL FORESTRY IN 



Taxes on forest land should be levied on the crop when cut, not on 

 the basis of a general property tax that unsound method of taxa- 

 tion long abandoned by every other great nation. 



GOVERNOR NEWTON C. BLANCHARD, of Louisiana: Under the pres- 

 ent tax laws of many of the States large assessments are put on 

 timber lands, and this is forcing timber holders the owners of the 

 sawmills to cut off that timber too rapidly. At least it is having 

 much effect that. way. Give them the encouragement to hold back 

 and not force their product upon the markets, and then exempt, by 

 a system of wise tax laws, cut-over lands devoted to purposes of 

 reforestation. 



MARYLAND STATE BOARD OF FORESTRY: The present method is to 

 assess woodlands under the general property tax, making the assess- 

 ment high where the timber is valuable and placing it low where the 

 timber has been cut off. There is in the operation of this system a 

 tendency to cut off the timber before it reaches maturity to avoid 

 the high rate of taxation. A premium is placed on forest destruction 

 and a penalty on forest conservation. 



The growth of timber is slow and under present stumpage prices 

 and rates of taxation there are comparatively few cases where the 

 sale value of the crop equals the cost of growing it, if a fair rental 

 for the land is considered. It is true that most of the forests are 

 on lands that could not be used for anything else, but it is not fair 

 to expect the landowner to produce timber which is a public necessity, 

 the use of which is only less universal than food crops, at a financial 

 sacrifice. Increasing prices and better forest management are reliev- 

 ing the situation to some extent, but the most effective, as well as 

 the most equitable way, is through a change or modification of present 

 tax laws. 



PROFESSOR EDWIN E. A. SELIGMAN, Columbia University: The 

 general property tax as actually administered is beyond all doubt one 

 of the worst taxes known in the civilized world. Because of its 

 attempt to tax intangible as well as tangible things, it sins against 

 the cardinal rules of uniformity, of equality, and of universality of 

 taxation. 



PROFESSOR ALFRED AKERMAN, Georgia University: One reason why 

 it (the general property tax) is so outrageous in practice is that it is 

 wrong in theory. The mere possession of property may or may not 

 be an index to the ability of the owner to pay tax. It all depends 

 on whether the property brings income. 



ALLEN HOLLIS, Secretary Society for Protection of New Hampshire 

 Forests: Taxation today, in my opinion, is the greatest menace to 

 forest preservation. 



One principle is absolutely sound we all know it, and what we 



