38 ANNUAL REPORT OF 



would have to keep informed as to the way in which forest 

 was maintained on private land receiving the benefit of 

 tax exemption or reduction. 



I believe the opinion which favors any such encourage- 

 ment of private parties in forest production goes no further 

 than to recommend that the land be taxed simply for its 

 value as land, and that no tax be levied upon the timber 

 until it is cut, and that the tax shall then be collected 

 according to a fair value of the timber. 



I do not believe that public opinion would favor treating 

 large tracts of private land nor land of large corporations 

 in this way; but only about 40, possibly 80, acres owned 

 by any one individual. 



If it should be found expedient, I would not object to 

 the submission of an additional amendment to the Con- 

 stitution of a clause in substance like the following, to 

 form a part of and follow the amendment I have recom- 

 mended for a tax levy of three-tenths of one mill on every 

 dollar of taxable property, namely: 



To encourage the production of timber by private 

 parties, the Legislature may provide that not exceeding 

 80 acres of land belonging to any separate owner and 

 used for the production of timber in a manner which the 

 Legislature shall prescribe, shall be taxed only for its 

 value as land; the timber to be exempt from tax until cut. 



.DISSEMINATE INFORMATION. 



The law makes it one of the duties of the Forestry 

 Commissioner to "disseminate information concerning 

 forestry." He is frequently called upon to give talks on 

 forestry. As it may interest the reader to see a sample 

 of these talks, the following report of an address made by 

 him before the Men's Club of the Park Avenue Congre- 

 gational Church, Minneapolis, the evening of January 28, 

 1908, is here given: 



