The Problem of Taxation 



THERE is no taxation problem facing the people of Min- 

 nesota of greater importance than that of the taxation 

 of forests. This problem must be met and it must be 

 met soon. Legislators will be asked to consider it seriously 

 during the next session. In view of the importance of this 

 proposed legislation it will be of great benefit to open up a 

 discussion of the subject. The reiport of the special sub- 

 committee which reported to the national conservation con- 

 gress is herewith presented. The North Woods will publish 

 the views of the people of Minnesota on this subject. Con- 

 tributions will be welcomed. The conservation congress re- 

 port follows: 



"All sound authorities agree that the forest crop should 

 not be taxed until harvested. They disagree somewhat as 

 to the degree to which the land tax also should be deferred 

 in order to insure the desired result, as to the extent to which 

 reform should be based on conditions under which the forest 

 owner contracts certain performance, and as to concessions 

 of theory to expediency generally. 



Objects Sought in Taxation of Timber. 



"A consensus of opinion, however, is that the following 

 objects should be sought: 



1. The perpetuation of forests in private hands by wise 

 use. 



2. Greater permanent revenue to state and county than is 

 possible under the present system of destroying the taxable 

 source. 



3. Assurance that the total burden of taxation will have 

 a fair relation to the income obtained, making the tax bur- 

 den on forest growing as nearly as possible proportionate to 

 the burden borne by other kinds of useful industry. 



4. Assurance that the owner will do his share to make 

 and keep the land productive. 



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