FOREST LAND TAXATION. 



To anyone who has anything to do with "Woodland Tax- 

 ation," the very able and carefully worked up article on that 

 subject in the October number of this journal could not fail to 

 interest and instruct. 



In this connection it is interesting to note that up to the 

 present day even such taxation is on an agricultural basis in 

 many of the most civilized parts of the world, and not in such 

 proportion as is suggested by Dr. Judson Clark. The countries 

 in which this is the case are notably Germany, Austria and Great 

 Britain. Of the others I cannot speak from experience, but I 

 believe it is true of France as well. In Great Britain this is one of 

 the obstacles in the way of promoting rational forestry in the 

 place of beautiful but profitless arboriculture. The mitigating 

 feature of the rate, however, is that it was made in the seven- 

 teenth century when land values were low in Europe so that 

 today it is not very much felt. Saxony, of all countries, the 

 most unexpected, with its modern forestry organization and 

 fully developed manufacturing industries, still continues on this 

 basis, but happily the rate was fixed in 1636. This, of course, 

 only refers to private lands and estates. 



The state forest, on the other hand, is treated quite differ- 

 ently, the timber being sold either standing or after being cut 

 down, and no areas are leased for a term of years, so that no 

 rent is payable. In Austria, Hungarv^ and Roumania, such 

 leases occur, but no rental is payable, onlv royalties on the 

 quantity of timber cut. The same principle has been applied 

 in India, where a royalty on each different size and quantity 

 allowed to be felled is paid. Here in West Africa, even when 

 areas are leased for five or seven years, the same rule applies. 

 Some years ago, before a forestry department was started, before 

 any foresters were in the country, a rental of SIS per mile was 

 payable, besides $2.50 per tree to the chief on whose land the 

 trees were felled and a Government rovaltv of the same amount. 

 As soon as a Forestry Department was formed, in 1902, with a 

 forester, Mr. A. N. Thompson, of Indian'^experience, at its head. 

 the law was altered and stands at present as follows : — 



A commuted royalty on each tree of about 12 feet girth, 

 varying from $5 to $ 1 5 according to the variety, is paid. Mahog- 

 any and cedar being the most valuable, are''liable to the'highest 

 royalty, whereas ebonv, walnut (no relation of Juglans nigra, 

 Canadian or American'^black walnut) and the common woods of 

 the country pay tbe least. No rental is payable, but the chiefs 



