110 ANNUAL REPORT OF 



his first assistant has a salary of 6,400 francs and is simi- 

 larly indemnified for his inspection trips. 



The three inspectors of the canton of Berne receive 

 each 5,300 francs per annum. They receive extra pay, 

 six francs per day and four francs per night, for all in- 

 spections made outside of their city, and their traveling 

 expenses are reimbursed. 



The high forester or chief inspector of the canton of 

 St. Gall, who has a salary of 5,000 francs, receives ten 

 francs per day and four francs per night, besides his trav- 

 eling expenses, when out inspecting. 



The Federal Inspectorate of Forests publishes every 

 year a report on its management. The majority of the 

 cantonal inspectors do likewise. 



In the matter of taxes, the cantons are sovereign in 

 their own limits. Taxation therefore differs according to 

 the cantonal territory to which it applies. In all these 

 states a tax on the forest is imposed, and in most states 

 that tax is combined with the tax on income. But for 

 one and the same forest only one of these two modes of 

 taxation is generally applied. A few examples will show: 

 In the canton of St. Gall the state has paid to the towns 

 in which it has forests a tax of 1.20 francs per hectare. 

 In Argovie the state pays to the towns where its forests 

 are situated a tax of 2.40 to 3.20 francs per 1,000 francs 

 of forest value. On the other hand, the towns only pay 

 to the state a tax of 40 centimes per 1,000 francs of forest 

 value. The private forest proprietor pays to the state 40 

 centimes and from 2. 40 francs to 3.20 francs to the towns 

 per 1,000 francs of forest value; and in addition thereto 

 he is taxed on the income in the amount of one per cent 

 of the average two per cent of gross declared value of the 

 forest, but neither the state nor the towns pay a tax on 

 the income of their forests. 



