be based upon a fixed pro rata of the stumpage value of the 

 timber cut, and for the purpose of illustration I will place it 

 at ten per cent as a maximum rate. It would be a manifest 

 injustice to impose this maximum tax immediately after such 

 a law was enacted, as timber that had paid its tax as real 

 estate this year ought not to be taxed the highest rate until the 

 usual rate of taxation had accumulated to approximately that 

 amount. We will say two per cent the first year, four per cent 

 the second, etc., until the highest rate was reached, after which 

 no further increase should be made. What would ten per 

 cent of the stumpage value amount to? If a hardwood forty 

 cut 400,000 feet and the stumpage value was $3 per thousand, 

 then the cutting tax would be $120. If a pine forty was cut 

 with a million feet, the tax would be $800, and if we cut 

 yearly in the State of Michigan two billion feet, with an aver- 

 age stumpage value of $4 per thousand, then the entire tax in 

 the State would amount to $800,000. 



"I would suggest the distribution of this cutting tax money 

 between the townships where the timber was cut, the counties 

 and State, and would also appropriate a portion to the use of 

 the Forestry Commission, or whatever system of forestry the 

 State might adopt. Suppose we give the township four per 



cent, the county, State and Forestry Commission each two per 

 cent. Then, when a hardwood forty was cut, the township 

 would get $48, the county $24, the State $24, and $24 would 

 be devoted to the interests of forestry. Taking the whole 

 State, we would distribute to townships $320,000, to counties, 

 State and forestry $160,000 each annually. This would, in a 

 measure, compensate the townships, counties and State for the 

 withdrawal of stumpage values from the tax rolls, and would 

 place in the hands of our Forestry Commission a handsome 

 sum to be used in the interests of forestry. It would prevent 

 the practice of discrimination against non-resident timber own- 

 ers, and would take from the lumbermen the excuse or the 

 necessity of cutting on account of alleged excessive taxation 

 from year to year, and no doubt the period of existence of our 

 present mature forests would be materially extended and the 

 work of reforestation greatly encouraged and benefited ; and, 

 best of all, our Forestry Commission would be provided with 

 a working capital without being dependent upon an uncertain 

 appropriation by the legislature from year to year, and cer- 

 tainly two per cent of the. stumpage value of the timber cut is 

 none too much to expend for the restoration, protection, 

 preservation and continuance of forestry in Michigan." 



