FORESTRY AND IRRIGATION 



January 



of it has remained. And again, where 

 are the companies and the men that 

 once operated the mills in Michigan? 

 Gone they are to new fields to con- 

 quer; gone are they, and their wealth 

 with them. To-day many of them who 

 still lumber the hardwoods remaining, 

 speak of going to Washington and 

 British Columbia, where virgin forests 

 still stand. If they go. their wealth 

 goes with them. 



What would have induced the oth- 

 ers to stay? What would cause those 

 here to remain? A different law as to 

 taxing forest land and forest products. 

 If we could only learn from European 

 states, things would be different. 



I have alwavs contended and still 



j 



stand for a tax on logs, or cut timber 

 only, those being the product of the 

 soil accumulated through genera- 

 tions, and in this respect different 

 from all other products of the soil. 

 No land producing forests or planted 

 to forests should ever come into the 

 schedule of agricultural land. 



The tax on logs or forest products 

 should be a State tax and used as 



such. The forests of a State or States 

 should be looked upon as a blessing to 

 the whole community, and its destruc- 

 tion as a curse to all. Why then have 

 a tax as at present, that drives men to 

 cutting all the forest they own as 

 quickly as possible in order to escape 

 the ruinous taxation? 



What use to talk to a lumber man 

 or lumber company about reforesta- 

 tion, about starting nurseries, or em- 

 ploying a competent forester to look 

 after the land? What use have they 

 lor a working plan for selection cut- 

 ting: Do you wonder that to-day 

 they make a clean cut and then go to 

 new fields? It is just because they are 

 driven to it. 



Time and time again I have heard it 

 snid that the present laws of taxation 

 are what have destroyed our forests so 

 Mui.-klv, and that the only party to 

 look to for reforestation is the Gov- 

 ernment, which is exempt from taxa- 

 tion. 



These arc the views of a lumberman 

 on the question of reforestation and 

 taxation >f forest land. 



THE MONARCH OF THE WOODS 



Behold the monarch of the woods! 



The mighty old oak tree; 

 He braves the raging of the storm. 



On land or rolling sea; 

 He waves his branches decked with green 



In summer's golden glow, 

 And ivy clothes his leafless form 

 ^Through winter's frost and snow. 

 King Time, the conqueror of all, 



He boldly does defy: 

 For green and hearty will he stand 



\\"hen ages have gone by. 



How oft the monarch of the woods, 



Upon a summer's day, 

 Has seen the merry children sport, 



And 'neath his shadows play: 

 From youth to manhood they spring up, 



And old age comes at last 

 Then green grass waves upon their 

 graves, 



And all life's dreams are past. 

 Yet stronger grows the mighty oak 



In hale and hearty prime, 

 And stands the monarch of the woods, 



Defying age and time. 



Anonymous. 



