1436 



Canadian Forestry Journal, December, 191', 



acquired a crust, work was resumed 

 in estimating plots by the sample 

 tree methods, determining growth per 

 cent, of felled trees and sample plots, 

 the data secured being worked up 

 at the office periods. Following out 

 this system of co-ordinating field and 

 office work, most of the subjects in 

 Forest Mensuration could be covered 

 in a year, omitting some of the more 

 complex to come later under manage- 

 ment. 



At first the camp is a novelty and 

 a chance for a day's outing, but it 

 later becomes more or less of a field 

 laboratory, depending upon the dis- 

 position and seriousness of the stu- 

 dent. Here students and teacher can 

 meet on a common level and seek 

 from the woods an answer to woods 

 questions. Outside of the mere in- 

 formation imparted, there is the high- 

 er and more lasting value of learning 

 to feel at home in the woods and the 

 securing of a proper attitude toward 

 the profession and the ideals for 

 which it stands. 



The department has lost heavily 

 through enlistment, about thirty be- 

 ing overseas or in training on this 

 side, so that the loyalty of our for- 

 esters cannot be questioned. 



WHAT NEXT?— A "PAPERLESS 

 DAY"? 



NO PAPER TO-DAY? 



Is that what they say? 



No checks, drafts nor notes — 



No bills, blanks nor votes. 



No letters from folks! 



No need for dictation — 



No bond in the nation. 



No paper Containers, 



No legal Retainers, 



No paper men fawn, 



No waste baskets yawn! 



No parcels wrapped up, 



No "scraps" for the pup! 



No blotters to flout. 



No dolls to cHp out. 



No crisp breakfast flakes. 



No Parchment wrapped steaks! 



No wrappers for Bread, 



No books for the Head. 



No files to search through, 



Why, there's nothing to do! 



Paper is vitally essential to the 

 moral, mental and physical well-being 

 of any but aboriginal people. 



And who wants to be an ab-o-rig-i- 

 nee? — From the Parchment Prattler 

 of the Kalamazoo Vegetable Parch- 

 ment Companv. 



Should Forest Taxes Be Levied on Yield? 



Dealing with the problem of forest 

 taxation, which is fast coming to the 

 fore in Canada, Professor Ralph S. 

 Hosmer, head of the Forestry de- 

 partment at Cornell University, sug- 

 gests as a remedy "that a tax be laid 

 on the yield, once for all, when the 

 stand is finally harvested. During 

 its period of growth the forest pays 

 no tax under this plan but when it 

 comes to be cut, the owner pays to 

 the state a fair percentage on the 

 yield — 5, 10, or 15 per cent, as the 

 case may be. But he knows before 

 hand what to expect and further- 

 more that he will be subjected to 

 the tax onlv once, and that at the 



time when he received his return o^ 

 the investment. In addition to this 

 tax collected when the timber is cut> 

 this plan includes also a nominal 

 yearly tax on the land itself." 



Says Professor Fairchild of Yale 

 University: "The tax on yield has 

 many decided advantages. It avoids 

 the evils of the general property tax. 

 It is equitable and certain. It is in 

 harmony with the peculiarities of 

 the business of forestry and will be a 

 distinct encouragement to the prac- 

 tice of forestry. Its adoption by the 

 states would remove one obstacle 

 to the perpetuation of the nation's 

 forest resources." 



