338 BOARD OF AGRICULTURE. [Pub. Doc. 



nary agricultural crops ; and, second, the crop is taxed while 

 it is not brinffino; in anvthino;, and therefore the owner is 

 not in a condition to pay taxes on it. 



Governor Dousrlas in his inaugural address recommended 

 to the General Court that laws be enacted providing for a 

 fairer method of taxation of forest lands; and a bill was 

 also introduced by private parties. As the General Court 

 did not feel that it had sufficient time to investigate the ques- 

 tion thoroughly at the last session, a resolve was passed call- 

 ino- for an investi<T:ation of the laws of other States and foreign 

 countries, and the conditions of this State. Pursuant to this 

 resolve a committee was appointed, consisting of the Tax 

 Commissioner, the chairman of the Harbor and Land Com- 

 mission, the State Forester, three farmers, and a real estate 

 expert. This committee has been hard at work during the 

 sunnner and autumn. The laws of foreign countries have 

 been collected, translated and carefully examined; those of 

 this State and other States have been gone over thoroughly. 

 It is believed that such a thorough investigation of this prob- 

 lem has never l^efore been made in this country, and the 

 findings of the connnittee are worthy of the most careful 

 consideration. 



It is reconnnended that the General Court amend the })res- 

 ent tax laws in such a way as to relieve the growing timl)er 

 crop of the unfair burden under Avhich it now labors. This 

 relief nmst be given before the average private owner will 

 be disposed to allow his timber crop to stand long enough 

 to reach its productive maturity. 



The need of reform along this line is emi)hasized by the 

 fact that most of the woodlands of the (commonwealth are in 

 the hands of private owners, and the private owner's actions 

 are influenced largely by self-interest. Although the State 

 may ac(]uire certain lands for State forests, still, the great 

 body of woodlands will always remain in the hands of private 

 individuals. Now, it is to the connnunities' interest that 

 private holdings should continue to produce, generation after 

 generation, the greatest possible amount of useful material ; 

 and the individual owner should be given every reasonabh^ 

 chance to harmonize his interests with those of the connnunity . 



