378 FORESTRY IN NEW ENGLAND 



changed. There can be no question that the actual, present 

 value forms the only proper basis for assessment under the 

 present system, and that the rate should be reduced according 

 as the tax list is raised. However, this cannot but work a hard- 

 ship on woodland owners on account of the nature of their 

 property which only produces a crop after a long period of years, 

 but which is taxed crop and land, year after year. Under this 

 system it is quite possible for an owner to have paid in taxes 

 from twenty to fifty per cent of the value of his crop by the time 

 it is harvested. 



Up to the present time no adequate measures have been 

 taken in New England to meet this serious situation, although 

 several investigations and reports have been made. In a radical 

 measure of this kind which in some states requires an amend- 

 ment to the State Constitution, it is doubtful if conservative 

 New England will take the lead in constructive legislation. 

 Wisconsin, which now stands for progress in so many lines of 

 legislation, has recently issued a report on this subject, with 

 certain recommendations which we believe will eventually form 

 the basis of legislation, not only in the middle West but through- 

 out the country. This report says: "With respect to timbered 

 land the general property tax is administratively unworkable." 

 The substance of the recommendations here made is to allow 

 owners of woodlots not exceeding forty acres in the agricultural 

 portions of the state, and owners of large forest tracts to apply 

 to the State Board of Forestry to have their lands especially 

 classified for taxation. Lands so classified shall be managed 

 under the direction of the State Board. The woodlots shall be 

 assessed at not to exceed $io an acre and the large forest areas 

 at not to exceed $i an acre. In neither case are the standing 

 trees to be assessed. When any trees are cut they are to be 

 taxed at the rate of ten per cent of their gross stumpage value. 



A similar law would be of great benefit to New England. 



The various states are here treated in the order in which they 

 adopted definite forestry policies. Section I treats of Forest 

 Administration; Section II, of Forestry Practice. 



