128 PRACTICAL FORESTRY IN 



lands devoted solely to the growth and culture of new timber, and 

 if such amendment is adopted, the same to be followed by suitable 

 legislation. 



Oregon State Conservation Commission: Constitutional amend- 

 ment and legislation should be invoked to permit a low fixed tax 

 on cut-over land during the period of no return to the owner, the 

 State to be compensated bj a tax on the crop when cut. Obviously 

 this inducement should be offered only to those holders of cut-over 

 land who will reciprocate by furthering the object sought. The 

 result of such a system would be not only perpetuation of the forest 

 and its attendant industries and payroll, but also a far greater tax 

 return than the present one of encouraging potential forest land to 

 become worthless and non-taxable. 



Legislature of Minnesota: "Sec. 17a. Laws may be enacted 

 exempting lauds from taxation for the purpose of encouraging and 

 promoting the planting, cultivation and protection of useful forest 

 trees thereon." This is the text of an act amending the Minnesota 

 constitution passed by the legislature. 



Washington Conservation Association, Walla, Walla: Whereas, 

 The question of holding cut-over forest land for a second crop is of 

 paramount importance to the State, and 



Whereas, This is made impossible on the part of private owners by 

 our present method of forest taxation, whereby the owner is obliged 

 to pay an annual tax on the land as well as an annually repeated 

 tax on the same growing crop, therefore be it 



Besolved, That this convention favors such remedial legislation as 

 will encourage reforestation of privately owned lands, and be it 

 further 



Besolved, That it is^thc sense of this convention that as applied 

 to reforestation such remedial legislation can be secured by a plan 

 which will levy an annual tax on the land and an income tax on the 

 forest crop only when the crop is harvested. 



First National Conservation Congress, Seattle: Resolved, That 

 . we urge the adoption of a system of taxation under which woodlands 

 will pay a moderate annual land tax and the timber will be taxed 

 only when cut. 



