300 AMERICAN FORESTRY 



position as the other speakers in regard lation, for it is a field in which uni- 



to the relation of taxation to state regu- formity would be beneficial, 



lation, and made an argument for the ".-".-"; 



feasibility and desirability of some form The Need Q{ Pfivate ?Q 

 of state regulation under a proper and 



equitable scheme of taxation. That is "THE Chief of the Forest Service 



another story, so far as our present ' made an important contribution to 



purpose is concerned, which is to show the discussion of that phase of the for- 



the uniform trend of the discussion in est problem that relates to the practice 



its bearing on taxation. Mr. Pack's of forestry on private holdings in an 



brief paper, which we publish, runs address to the National Lumber Dealers' 



along the same line. Association in New Orleans, on the iQth 



The idea in regard to the funda- of April. We have always urged that 



mental plan of taxation advanced by the forest problem involves the ele- 



all of these gentlemen coincides with ments of national, state, municipal, and 



that embodied in recent platforms of individual action. A common fault of 



the American Forestry Association and the American people is to depend too 



other organizations, including the able much upon legislation to settle all of 



discussions before the International their difficulties, and it is well for us 



Tax Conference. This essential unanim- to be reminded sometimes of the duties 



ity shows that the thinking upon this and the opportunities of the individual, 



question during the last two or three This Mr. Graves did in the address to 



years has brought about a rapid clari- which we refer. 



fying of ideas. The next thing is to "The more I study into this subject 

 make the conclusions that have been of private forestry," he said, "the more 

 arrived at effective through legislation. I am convinced that what is needed is 

 This means that we must carry further not immediate legislation, but an im- 

 the knowledge of the principles that mediate beginning of the practical op- 

 relate to forest taxation, so that public eration of forestry, and I am convinced 

 opinion will become active on the sub- that the results of such a beginning will 

 ject. In Massachusetts the question be conclusive evidence that American 

 has been brought forward in an at- lumbermen are fully capable of meeting 

 tempt to have an amendment to the the conservation problem both from the 

 constitution introduced, permitting the standpoint of the permanent require- 

 classification of property for purposes ments of the lumber trade and from 

 of taxation. In the arguments on this that of the continued prosperity of the 

 proposition before the special commis- public at large." 



sion thesubjectof forest taxation played Mr. Graves, however, is no doctrin- 

 a prominent part.* The commission, aire, and cherishes no illusions in re- 

 much to the surprise of the people of gard to the immediate results. He said 

 the state, reported against the amend- that the immediate general application 

 merit, but the fight is still on and will of scientific forestry over large hold- 

 probably ultimately be won. When it ings would not be practical because it 

 is there is every likelihood that Mas- would involve a considerable invest- 

 sachusetts will add a modern taxation ment with no certainty as to the returns 

 measure to its growing body of excel- to be expected, and it is also necessary 

 lent forest law. There are many other that a preliminary working out of 

 states, however, in which action on this methods of cutting and fire protection 

 point is even more important to the should be had. Mr. Graves is not only 

 forest interests of the country. Here, cautious, but he is also definite and con- 

 also, is a subject that may properly in- strtictive in his recommendations and, 

 terest the enthusiasts for uniform legis- as might have been expected, he has a 



program to propose: 



*In this connection a statement recently 



made by Henry James, Jr., of the Massachu- (i) That those lumbermen who are inter- 

 Association, is of interest. It ested in this matter make an immediate test 

 will be found on another page. of the practice of forestry on their holdings ; 



