FUTURE FORESTRY IN IOWA 9 



but also by exposing the roots and packing the soil. On very 

 rough lands the damage to the forest by grazing is more marked 

 due to the greater possibility of soil erosion. Numerous in- 

 stances of extreme damage are witnessed on steep slopes which 

 have been denuded of timber and then heavily pastured. After 

 the resulting gullying process is well under way the land is fit 

 neither for grazing nor for timber production. 



It is interesting to note that the Iowa woodlot owners have not 

 generally taken advantage of the tax exemption act which pro- 

 vides for practically the elimination of taxes on woodlands which 

 are listed with the proper officials of the State. The law sets no 

 limit on the acreage which may be listed, provided, as before 

 indicated, certain requirements are met. It is evident that the 

 majority of woodlot owners prefer the grazing privilege to tax 

 exemption even though the former is destructive from a silvi- 

 cultural standpoint. No state in the Union has a more lenient 

 system of taxing forest property yet comparatively few timber 

 owners are receiving the benefits offered by this act. 



The greatest difficulty with the native Iowa woodlot is that 

 it is not handled on a business basis. So long as one is in pos- 

 session of forest property he is no more justified in ignoring fun- 

 damentals relating to forest management than in disregarding w 

 copted principles in crop production on crop production on his 

 agricultural lands. The woodlot in the State should be a source 

 of revenue not only from its stored-up capital or mature timber, 

 but also by producing the maximum annual increment of the 

 most profitable species. 



COMMERCIAL TIMBERLANDS 



Iowa's woodlands are now supplying the raw product for a 

 number of manufacturing establishments which apparently are 

 permanent in character. These establishments are crating and 

 box board mills, excelsior mills, basket manufacturing plants, 

 small lumber mills, and gun stock and tool handle factories. 

 Most of these establishments are acquiring timberland of such 

 character and extent as to insure the permanence of their in- 

 dustry. Some of these operations are now controlling thousands 

 of acres of timberland. Little progress, however, has been 

 made in the scientific management of these areas for the specific 

 purposes desired rather, the operators, after an indiscriminate 



