62 REPORT OF SPECIAL FORESTRY COMMITTEE 



TAXATION OF PRIVATE TIMBER LANDS 



Many of the States of the Union have enacted 

 various tax laws to encourage the planting and culti- 

 vation of trees. None of them have solved the prob- 

 lem of forest taxation. Practically no results have 

 been obtained under them, although many have been 

 in force for years. In most instances these laws 

 apply strictly to plantations of timber or woodlots, 

 making no provision for the exemption of natural 

 growths of timber and, therefore, not encouraging 

 protection of natural reproduction. 



That taxation had much to do in hurrying the 

 cutting of timber and in discouraging its growth and 

 preservation are too well-known to be questioned. 

 Some effort should be made along these lines in 

 Wisconsin. The present laws exempting from taxa- 

 tion for thirty years are inadequate. Mature timber 

 cannot be expected in that time, and if a full assess- 

 ment is made after that period the result will be to 

 practically confiscate the property before the timber 

 is ready for the market. 



In Pennsylvania the lands are classified and imma- 

 ture timber is placed in a class called an "Auxiliary 

 Forest Reserve." The acceptance of these lands is 

 left with the Forestry Commission. When placed in 

 the above class they are not assessed for more than 

 one dollar per acre until the trees are mature and 

 cut, and when cut they are then taxed ten per centum 

 upon the stumpage value of the timber. 



This exemption from taxation if in any considerable 

 amount works the same injury to the local assess- 

 ment district as the exemption of state forest hold- 

 ings. By reason of that the aforementioned State 

 made a further provision that wherever such Auxili- 

 ary Forest Reserve lands are located that township 

 or county should be paid out of the state treasury 

 the sum of two cents an acre for roads and two cents 

 an acre for schools. That has made it possible for 

 individuals to engage in forestry in that State. The 



