3 8o 



AMERICAN FORESTRY 



lands, and, for the sake of comparison, of 

 agricultural lands, in the several parts of the 

 state. Also the prevailing ratio of assessed 

 valuation to true value. Also the tax rates 

 for every town and county of the state. 



2. Detailed facts about as many particular 

 cases as possible where the relation between 

 assessed and true value and the actual bur- 

 den of taxation can be accurately determined. 



3. Impressions and opinions of all per- 

 sons, officials, timber owners, and others who 

 are able to speak with authority. 



II. The administration of the general prop- 

 erty tax in the case of forests. The method 

 of assessing forests. How does it compare 

 with the assessment of agricultural lands, 

 etc.? Is the law strictly or laxly enforced? 

 Is enforcement becoming more or less strict? 



III. The importance of the revenue de- 

 rived from taxes on forests. How large a 

 part of the revenue of each town and county 

 comes from taxes on timberlands? For this 

 purpose we should know the assessed value 

 of forests in each town and county. As- 

 sessed value of waste lands should also 

 be determined if possible. This question will 

 undoubtedly be hard to answer ; in many 

 cases it will be impossible to get the informa- 

 tiori required. However, anything that can 

 be obtained along this line will be of great 

 value. 



IV. The effects of taxation on forests; on 

 the management of forest properties; on the 

 cutting of timber; on the use of cut-over 



lands, etc. Has taxation hastened cutting? 

 Has it led to wasteful cutting or "skinning?" 

 Has it led to abandonment of cut-over lands ? 

 Has it prevented reforestation of cut-over 

 lands or the practice of conservative lumber- 

 ing, etc.? What has happened in the past? 

 What is the present condition ? Are there 

 any indications of probable future effects? 



V. The general attitude of people toward 

 the subject: 



1. Is there discontent and complaint of ex- 

 cessive taxation of forests? Is there com- 

 plaint that forests do not bear their fair 

 share of taxes? Or is there general satis- 

 faction with the taxation of forests ? Or is 

 the subject not considered of importance? 



2. Are plans of reform being discussed? 

 If so, what ; and by what arguments are 

 they supported and opposed? 



3. Information is especially desired as to 

 (i) how the plan of a single tax on yield 

 when cut would be received, and (2) how 

 people would regard the plan to separate 

 trees and lands, taxing the former on the 

 yield, and taxing the latter annually on 

 its value as waste land or bare land, or at 

 the lowest value at which any land is as- 

 sessed in the district. 



VII. For aid in ansivering all of the above 

 questions, general information is needed as 

 to the amount and character of forests and 

 of waste lands in different parts of the 

 state, the ownership of such lands, and the 

 uses being made of them. 



LUMBERMEN AND LUMBER JOURNALS 



National Slack Cooperage Association 



The National Slack Cooperage Association 

 met in Cincinnati the I7th and i8th of May. 

 William L. Hall, assistant forester of the 

 United States Forest Service, was the prin- 

 cipal speaker on the closing day. The fol- 

 lowing officers were elected : President, 

 George T. Pettibone, Louisiana, Mo. ; vice- 

 president, A. B. Struthers, Romeo, Mich. ; 

 secretary and treasurer, J. S. Palmer, Se- 

 bewsing, Mich. ; directors, James Innes, 

 Chatham, Ont. ; W. K. Jackson, Buffalo, 

 N. Y.; J. T. Wylie, Saginaw, Mich.; R. 

 Mittelbuscher, Davenport, Iowa ; C. E. Chit- 

 tenden, Ashley, Mich., and N. V. Turner, 

 Maiden, Mo. Chicago was chosen for the 

 next convention, on the second Tuesday and 

 Wednesday of November. Among resolu- 

 tions adopted was the following: 



"We believe that the nation should exer- 

 cise its constitutional power for the general 

 welfare in disposing and regulating the pub- 

 lic domain ; that no license or grant of water- 

 power or power sites should be made which 



does not safeguard the public interests by 

 requirement of reasonable prompt develop- 

 ment on pain of forfeiture ; payment of a 

 fair compensation periodically adjusted; the 

 limitation of the grant to a term of fifty 

 years ; the right of the government to make 

 reasonable regulations as to rates of service, 

 and the provision for inspection and pub- 

 licity of records and accounts. 



"That the government should retain title 

 to aU lands still in public ownership which 

 contain phosphate rock, coal, oil, or natural 

 gas, and that the development of same should 

 be made under the same conditions and reg- 

 ulations as will prevent extortion and waste. 



"That the nation and several states should 

 enact effective laws to prevent the spreading 

 of fire in all forests, whether publicly or 

 privately owned. 



"That_the conservation of our natural re- 

 sources is of such great importance that the 

 subject should at all times engage the atten- 

 tion of the nation, the states, and the people 

 in earnest cooperation, in order that the 

 foundations of our prosperity may be con- 

 served." 



