312 BOARD OF AGRICULTURE. [Pub. Doc. 



improper cuUure, left many a rural town without a winter occupation. 

 The hired help which once the farmer was able to retain throughout the 

 whole season is lost during the present winters, and even the horses and 

 oxen are "eating their heads off," instead of being needed for the accus- 

 tomed purpose of industry. A more rational taxation of forests, I believe, 

 will have a tendency to better the whole rural life problem. 



I came to Massachusetts as State Forester the year following the report 

 of the committee of 1905, which was appointed by the General Court to 

 consider the laws relative to the taxation of forest lands. After studying 

 the report, and looking into the matter quite fully, I became convinced 

 that the whole question was one of larger importance, namely, that 

 before we could arrive at the problem satisfactorily from the forestry stand- 

 point, it would be necessary to be able to classify the forestry properties 

 in such a manner as to render practical results. This, I found, is not 

 allowable according to the State Constitution, and it was for this reason 

 that I took the position that I did before the taxation commission, which 

 reported in December, 1909. 



Respectfully submitted, 



F. W. Rane, 



State Forester. 

 April 26, 1911. 



Expenditures and Receipts. 

 In accordance with section 6, chapter 409 of the Acts of 1904, 

 as amended by section 1, chapter 473 of the Acts of 1907, the 

 following statement is given of the forestry expenditures for the 

 year ending Nov. 30, 1911: — 



Salaries of assistants, $5,335 70 



Traveling expenses, 741 73 



Stationery, postage and other office supplies, .... 593 93 



Printing, 159 92 



Nursery account, 3,075 28 



Sundries, 119 28 



$10,025 84 

 Reforestation Account. 



Labor, $5,679 54 



Land, 675 00 



Trees, 2,048 23 



Tools, 323 08 



Travel, 767 68 



Express, 417 91 



Sundries, 83 63 



$9,995 07 



