FORESTRY COMMISSIONER. 113 



them are Zurich, Berne, Lausanne, St. Gall, Winter- 

 thur Fribourg, Coire, Soleure, Schaffhouse. 



The Chief Federal Inspector of Forests has an annual 

 salary of 8,000 francs and fees of eight francs per day, 

 and eight francs per night, when he has to be absent, for 

 his service; he gets his traveling expenses reimbursed, 

 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 twelve 

 francs per day and five 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 



