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PARAGRAPH XXXIV. 



GOVERNMENTAL (PUBLIC) REVENUE 

 MEASURES TAKEN !N PRIVATE FORESTS. 



The leading- idea in public revenue measures is: that con- 

 servative forestry will be practised when it is sure to pay good 

 dividends, namely when its products command a good price, 

 and when its expenses are reduced. 



Public revenue measures are : 



1. Improvement of public roads, the state aiding the counties, 

 as in New Jersey ; providing road surveyors ; and enacting 

 efficient laws for making, maintaining and changing public roads. 

 (Working roads by county prisoners ; working roads by taxation ; 

 influence of stock law.) 



2. Proper railroad charters, control of freight rates, and 

 improvement of navigation. 



3. Bounties for afforestation as granted in the prairie states; 

 and for conservation as granted in Indiana and Pennsylvania. 



4. Release or reimbursement of taxes certainly in all forests 

 having a protective character at expense of state or nation, 

 on the ground that: 



(A) Forest property lies unprotected, and taxes are paid for 

 public protection ; 



(B) Forests are of benefit to the people, and taxes should be 

 paid by the beneficiary of an object taxed ; 



(C) Forests consist of soil plus crop. In forestry, just as 

 in agriculture, taxes should not be levied from a growing crop. 



Ernest Bruncken proposes to tax forest property according 

 to gross revenue (like railroads). Others recommend taxing the 

 soil annually; and charging the timber for all tax arrears when 

 it is cut. 



Tax reduction should be granted at the expense of the federa- 

 tion, because: 



