THE PACIFIC NORTHWEST 117 



while doubtless warrantable to secure the public good, affords less 

 precise basis of legislation at the present time. 

 7. Simplicity in adoption and operation. 



A Suggested Solution 



These requirements can be met by legislation, following constitu- 

 tional amendment where necessary, providing that where the owner 

 of cut or burned-over land will contract with the State to insure 

 reforestation and protection for a specified term of years, the State 

 shall notify the county assessor that the land is separated for taxa- 

 tion purposes from any forest growth thereon. The land may continue 

 to pay a fair dependable tax, but the crop shall not be taxed until 

 harvested. To the end that cutting of standing timber shall be eon- 

 ducted so as to place the land in the best condition for reforesting, 

 uncut forest land should be subject to examination and similar con- 

 tract, and the separate classification for taxation should take effect 

 within a year after the timber is removed in compliance with the 

 contract. 



This would mean that when the owner of deforested land chiefly 

 valuable to the community for forest production agrees to make it 

 produce, he shall be taxed not on his effort but upon the results of 

 his effort, and then exactly as other producers are taxed upon their 

 results. He may pay tax upon his land, as other land owners do, 

 upon its actual value, but without this value being enhanced for 

 taxation purposes by reason of any crop thereon. 



Comparison "With Present System in Results 



The community would get no less tax revenue, but presumably 

 more, than it does under the present system. In either case the 

 owner will really pay annually only upon the land value, not upon the 

 growth; the only difference being that under the proposed system he 

 would not be asked to, while under the present system either there 

 will be no growth to tax, cr, if there is, he cannot afford to pay and 

 the land will revert. It must be borne in mind that while cut-over 

 land is actually being held under the present system, it has seldom 

 grown anything yet. No expense has been incurred to establish a 

 crop, accidental growth is almost always destroyed by fire because it 

 does not pay to protect it, and if it is not so destroyed it has not yet 

 been accorded the expectation value which the assessor will be obliged 

 to recognize in the early future if he really observes the present law. 

 The inevitable tendency of the present system is continuance to pay 

 on the land with speculative value for purposes other than forestry 

 but abandonment of land valuable only for forestry, with destruction 

 of the forest growth in either case, by purpose or negligence, because 



