TWENTYxEIGHTH ANNUAL MEETING OF 

 THE AMERICAN FORESTRY ASSOCIATION 



(Concluded from February Number^ 



As promised in the February issue of CONSERVATION, matter connected 

 with the annual meeting, but omitted, through lack of space, from that issue, 

 was carried forward for future use. In this issue some of it appears. 



FOREST TAXATION 



The burning question of forest tax- 

 ation came in for discussion. In the 

 first session, Mr. Elliott, of Pennsyl- 

 vania, said : 



Secretary Wilson has always advocated 

 tree planting, and it seems to me that is 

 the only remedy there is for us * * * 

 Let us go on and try in some way to get 

 people to plant trees. And remember this 

 one thing, that under the present laws of 

 almost all the states of the Union, no man, 

 no corporation can engage in tree planting, 

 because if they do his property will be con- 

 fiscated under the tax laws. These gov- 

 ernors should have gone back from their 

 meeting here and said to their people who 

 sent them here, and particularly to the 

 legislatures, "Gentlemen, you cannot en- 

 courage tree planting as long as you tax 

 these properties as you do ; let us put a tax 

 upon the land as land only, vacant land 

 with nothing on it. Then let the trees 

 grow, and when they do grow to maturity 

 and are suitable for manufacture, or are 

 suitable for merchantable purposes, then let 

 us put a tax on them ad valorem or ac- 

 cording to the value of the timber, and 

 make the consumer at that time bear the 

 burden of the tax." 



AYhen the resolution proposing the 

 removal of taxes from standing timber 

 and the substitution, therefor, of an 

 income tax on the timber when cut was 

 read, the following discussion occurred 

 in part : 



Chairman Harvey : 



That is one of the most important reso- 

 lutions that has ever been presented before 



this Association. It is a subject that has 

 been considered by many States which have 

 endeavored to enact legislation that will re- 

 lieve the situation. It is believed that the 

 wisdom that is embraced in this Associa- 

 tion, through some of those who are more 

 familiar with this subject than many of us, 

 is embodied in the preparation of this reso- 

 lution. 



Mr. J. A. Freeman: 



I know of two concerns which own tim- 

 ber in the states of Minnesota and Wiscon- 

 sin, and a similar amount of timber in Can- 

 ada. The taxes of both those concerns last 

 year in the state of Wisconsin aggregated 

 about one hundred thousand dollars. The 

 taxes on a similar amount of timber right 

 over in Canada aggregated less than three 

 hundred dollars. 



Dr. J. T. Rothrock, of Pennsylvania : 



We expect to pass that very bill in Penn- 

 sylvania this winter. Twenty years ago it was 

 adopted as a resolution, and for twenty 

 years we have voted it until at last we have 

 it on a practical basis. It came within four 

 votes of passing at the last session. 



I want to say this, that we have gotten 

 bravely over the idea that the lumbermen 

 are our enemies. We never made a suc- 

 cessful canvass in Pennsylvania until the 

 lumbermen and the foresters became friends 

 (applause), and since that time we have had 

 our own way. Furthermore, forestry be- 

 gins with the ax. What is the sense of 

 allowing growing timber to fall and rot in 

 the woods when it could be utilized"- We 

 want to get the most out of every acre, and 

 when the timber man is aiding us in doing 

 it, he is our friend. 



