THE PACIFIC NORTHWEST 127 



a rise in the valuation of other than forest property becomes neces- 

 sary because of the greater development of the resources of the 

 region, the valuation of forest property should be increased with 

 great caution in order that the forest lands may be held to advan- 

 tage for the production of future timber crops. A timber crop is 

 marketed only after the young growing timber has been held for a 

 long term of years, during which time the forest has been yielding 

 only a very slight revenue, if any, to the owner. If the valuation 

 of the forest or its rates of taxation goes beyond a comparatively 

 low limit, the holding of forest land for a second crop of timber is 

 impracticable or nearly prohibitive. This condition has prevailed 

 in many other States where now the problem of taxation is a difficult 

 one to solve. 



Alfred Gaskill, State Forester for New Jersey: The present 

 practices favor and encourage the untimely or wasteful use of stand- 

 ing forests, discourage the propagation of others, and tend to hasten 

 the time when the country shall be forced to face a wood famine. 



It would be impossible to apply the European system here with any- 

 thing like the exactness that attaches to it in the old countries, 

 because we have not the means of knowing the true worth of forest 

 soil or of forest crops, but the principle is applicable anywhere. Even 

 in the hand3 of non-expert assessors it gives a fairer basis of valua- 

 tion than our present method, and in the long run will insure larger 

 returns. 



J. E. Frost, Tax Commissioner of Washington: The State's sys- 

 tem of taxation is obsolete, and only 13 civilized communities in the 

 world have such an out-of-date system. The State is confined by the 

 constitution to property tax, well known as a primitive system, utterly 

 incapable of coping with modern business. It can be remedied only 

 by recognizing the different classes of taxable property. 



Dr. Francis L. McVey, University President and Tax Expert: 

 Under the old plan of valuing annually the property it was difficult 

 to secure an appraisement that was satisfactory to anybody and, 

 what was more, as the years went by the local governments found 

 their assessed values decreasing and the burden of government mate- 

 rially increasing with the decline in amount of standing timber. The 

 annual taxation of the land upon which the timber stands meets this 

 difficulty, while the taxation of the product at the time of harvesting 

 provides a plan that is fair both to the local government and to the 

 owner of timber. 



Colorado Conservation Commission: Resolved, That it is the 

 sense of the Colorado Conservation Commission that the governor 

 and legislators should submit to the people at as early a date as 

 possible an amendment to the constitution, exempting from taxation 



