not only is the most effective direct attack upon 

 timber depletion ; it serves other vital public interests, 

 particularly recreation, the protection of water 

 sources, and the conservation of wild life. 



Furthermore, publicly owned and administered for- 

 ests, widely distributed and setting standards of 

 technical practice, will be of the greatest educational 

 value and stimulus to the general adoption by 

 private owners of methods \vhich will keep their 

 lands productive. 



TAXATION OF FOREST LANDS 



The adjustment of existing methods of taxation to 

 the growing of timber crops is one of the most 

 essential steps for arresting devastation. Every State 

 containing forest areas should provide for an exhaus- 

 tive study of the effects of exisiting methods and 

 local practices of taxation upon forest devastation, 

 to the end that needed revision of tax laws may be 

 drafted and considered by its legislature. The na- 

 tion-wide study of forest taxation proposed for the 

 Federal Government would serve to assist and corre- 

 late the consideration of this problem in the respec- 

 tive States. 



New York state operates a number of nurseries with 

 an aggregate capacity of ten million seedlings. These 

 are available for reforestation purposes to any citizen 

 of the state at cost. 



Trees should not be planted directly in front of a 

 farm house, but should be placed somewhat to each 

 side so as to make a frame through which a view of a 

 portion of the front is obtained. 



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