THE PACIFIC NORTHWEST 125 



have to do is to make everybody else know it and that is, that the 

 annual taxation on a crop which is constantly increasing in value each 

 year means confiscation of that property. 



It is submitted here that no single factor bears so definitely upon 

 the future of our forests as this constitutional requirement of equality 

 in taxation. As a business proposition, no one can afford to hold 

 woodlands and pay annually 2 per cent upon their actual value, 

 increased each year by growth and advancing prices, during the fifty 

 to one hundred years necessary for maturing the crop. 



CHARLES LATHROP PACK, Director American Forestry Association: 

 While the nation and the State are working to devise ways and 

 means of conserving our forest resources, we are at the same time, 

 in a real sense, taxing our timber to death. 



Our present tax laws prevent reforestation on cut-over lands and the 

 perpetuation of existing forests by proper use and economic cutting. 



STATE OF MICHIGAN FORESTRY COMMISSION (extracts from report 

 to governor) : The system of taxation should be modified so as to 

 stimulate timber production instead of repressing it. 



There is no logical, moral or political reason why a crop of grow- 

 ing trees should be included in the assessment, in addition to the 

 actual value of the land, that does not apply with equal force and 

 reason to farm lands which are continuously cropped with grains, 

 root crops or hay. The uncertainty of realizing upon a tree crop 

 is very much like the uncertainty of a given farm's producing its 

 crop in full. The only difference is that the forest crop is subjected 

 to the vicissitudes and chances of a long series of years, while the 

 farm crops are subject only to the vicissitudes of about one year. 

 Many of the crops are only subject to the accidents of five or six 

 months. 



In the present stage of forestry in this country, what is most 

 imperatively required is such a treatment of the subject of taxation 

 of forested lands as will induce private owners to retain their forests 

 until ripe to the harvest and to reforest denuded lands. This would 

 apply to those having lands suitable for such purpose, or others who 

 might purchase lands suitable therefor, who, under the present 

 diverse, and oftentimes inequitable, practice of assessments, cannot 

 be induced to make investments of that character. 



REPORT OF SOCIETY FOR PROTECTION OF NEW HAMPSHIRE FORESTS, 

 EX-GOVERNOR FRANK W. ROLLINS, President: The law of New 

 Hampshire requires that all property shall be taxed equally, accord- 

 ing to its value, a law constantly and necessarily violated by assessors 

 of forest property throughout the State. Its strict application even 

 for a short period would go far to rid the State of its standing 

 timber. The reason for this is that timber is a growing crop the 



