HOV/ SHALL FORESTS BE TAXED?* 



Extracts from a paper read before the Society of Ameri- 

 can Foresters by Alfred Gaskill, Forest Inspector, 

 United States Forest Service. 



The question of how forest lands should be taxed is a most 

 important one, and while the systems of forest taxation in the 

 United States are in some respects very different from our own, 

 just as our systems vary in the several provinces, the general 

 principles underlying the systems of the two countries are nearly 

 enough alike to make these extracts from Mr. Gaskill 's paper of 

 interest to Canadians. That inequitable taxation is responsible 

 for much forest destruction is the claim made in the first part 

 of the paper and all the extracts here given deal with this aspect 

 of the question. 



" No other question concerning the woodlands of the country, 

 save that of fires is so important, and we shall make little sub- 

 stantial progress in the effort to induce private owners to main- 

 tain their forests until the present condition shall have been 

 relieved and the forests be so rated that they shall bear no more 

 than their fair share of the cost of government .... In all the 

 older states, those wherein lumbering has greatly enhanced 

 timber values, the tax levied upon standing timber is often a 

 warning to the owner that he must cut it or run the risk of great 

 loss, and when he has cut it the bare land is taxed so high that 

 he is forced to abandon it. 



"A few attempts to correct the evil, through partial exemp- 

 tion, rebates or bounties have been made. I3ut, though such 

 measures may serve for a beginning, the real need is for laws that, 

 recognizing the public utility of forests, adjust the necessarv tax 

 levies to the facts and conditions that govern tree growth, and 

 to the long periods of time that are required to produce timber. 



"In general, it is assumed that taxes are imposed for the 

 protection of persons and property, as well as for public neces- 

 sities, yet rarely is the obligation extended to woodlands. The 

 forest is not only allowed to go unguarded, but everyone may 

 tramp and camp therein and do almost what harm he will. 

 The common law and statutes relating to forest depredations are 

 notoriously disregarded, and, though the conditions in some parts 

 of the country have been bettered of late years, private forest 

 and public suffers much damage from careless and malicious 

 sojourners. 



♦See paper on "Woodland Taxation" by Dr. J. F. Clarke in "Can- 

 adian Forestry Journal" for October, 1905. 



