I40 ProcjKKdings O^ THEJ 



than any other manufacturer, is the subject of heavy 

 taxation. The local assessor feels that the timber 

 may soon be cut, and that he must "make hay while 

 the sun shines." This policy of drastic taxation results 

 inevitably in the slashing of the timber and the com- 

 plete destruction of the forest. Here, as before, we 

 meet with the urgent necessity of missionary work 

 in the interest of the forest. 



It has been suggested that land held for forestry 

 purposes be taxed with special leniency, or perhaps 

 that the bulk of the tax be transferred from the 

 standing timber to the logs when cut. It certainly is 

 not just that land which can produce but one crop in 

 forty years should be taxed on the same scale as land 

 which produces an annual crop. "Death by taxation" 

 would be the coroner's verdict on many a magnificent 

 forest now laid low. Assuming that the land held for 

 forestry purposes is valuable only for timber, the State 

 would far better collect a low annual tax over a long 

 period of years than levy a heavy tax for a short 

 period; and this is obvious when we consider that an 

 important industry is thus maintained, and a consider- 

 able and constant pay-roll secured. 



The conclusion we reach with reference to private 

 effort is, that forestry is practical, and can be applied 

 profitably, under favorable conditions; but that only 

 by tremendous effort can the lumberman himself, the 

 legislator and the voter be made to realize its impor- 

 tance and its possibilities. Much has already been 

 done, and we congratulate the Agricultural Depart- 

 ment and the Bureau of Forestry on the able and 

 efficient manner in which information is being dissemi- 

 nated. It is safe to predict that their efforts will be 

 followed by actual results. 



All arguments in favor of the adoption of conserva- 



