FARMERS'' MONTHLY OF HAMPSHIRE COUNTY 



"^ 



the Clarke-McNary law are aimed direct- 

 ly at getting the facts on which to base 

 forest tax reform so that State tax legis- 

 lation will encourage rather than hinder 

 the cause of reforestation. As the re- 

 sult of this investigation it is expected 

 that the Federal Government will be able 

 to help the States in a national reform 

 of forest taxation. 



"I regard this tax study as one of the 

 most important steps of recent years in 

 forest conservation, and the Forest Ser- 

 vice is fortunate in securing Prof. Fair- 

 child to conduct the work." 



Aim for Practical Results 



The purpose of the section of the 

 Clarke-McNary law providing for the 

 forest tax investigations is clearly inter- 

 preted by Secretary of Agriculture Jar- 

 dine as aiming for practical results rath- 

 er than merely theoretical study of the 

 taxation of forest land. Prof. Fairchild's 

 staff will study actual conditions both of 

 present-day forest taxation and its ef- 

 fects, and the effects of proposed changes 

 in the tax systems on State and county 

 revenues. 



The field of information which the De- 

 partment of Agriculture wishes to cover 

 in this investigation is extensive, ranging 

 from the constitutional, legislative, and 

 traditional basis for taxation in different 

 States to the practical matters of levying 

 assessments and collecting taxes. In- 

 tensive studies will be made in typical 

 counti-ies, of the character and age of 

 timberlands and what taxes they have ! 

 paid over a series of years, how these 

 taxes compare with those paid on other 

 kinds of property, and just how im- 

 portant forest lands are now and will be 

 in future years in the general scheme of 

 local revenue. 



Forest Taxation Little Understood 



The effect of the existing tax situation 

 on timber growing and reforestation is 

 little known at present, save in a few 

 specified instances. The study will go in- 

 to the land policy of timberland owners, 

 the purchase and blocking up of forest 

 land units, the relinquishment of foiest 

 land for delinquent taxes, the policy of 

 owners with regard to maintaining con- 

 tinuous production of timber on their ! 

 lands, and the efforts at reforestation on ] 

 the part of owners of cut-over land. i 



A third group of facts, at present lack- | 

 ing, will tend to show how modified sys- 1 

 terns of taxation may be worked out, 

 which would cause the minimum distur- 

 bance to local finances and at the same ' 

 time bring relief to owners of growing i 

 timber from the danger of excessive 

 taxation. It is probable that at the same 

 time information will be collected regard- 

 ing systems of forest taxation in foreign 

 countries. I 



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id you read what Henry D. Sharpe of 

 Providence, R. I., recently said about 

 Education? He said, in part. 



"One of the greatest necessities of the time is 

 a better education of the young, not in book 

 learning so much as in some practical industrial 

 or agricultural direction, for the purpose of in- 

 stilling habits of industry and tastes that will 

 insure their entrance into real pursuits im- 

 mediately on leaving school. The launching 

 upon life of so many young people without 

 direction or preparation for a life work creates 

 a serious charge against our system. If New 

 England is to retain its place in the economic 

 life of America, it is necessary to change this 

 capital tendency of the times." 



When a man of SImrpe's standing in hiisiness and public 

 welfare comes out in favor of vocational education, it is time 

 for people to investigate. 



The SMITH SCHOOL, Northampton, is a good school 

 which you should visit. 



H. N. LooMis, 



Director. 



