8 FORESTRY IN MASSACHUSETTS 



a vineyard yields returns in a very few years, but the wood 

 lot is oftentimes taxed for years before any returns come in. 

 Suppose, for example, a piece of land is planted to white 

 pine, which is to be cut fifty years from now. As soon as 

 that pine has reached a size at which it adds any value to the 

 land, the property is assessed accordingly until it is cut, 

 when it is again put back to the value of the land without the 

 crop. In other words, the present system provides for the 

 taxation of a raw material not only once but many times. 

 When this raw material is so universally used in our manu- 

 factures, such heavy taxation is of doubtful expediency. 



So there is dissatisfaction for two reasons : first, the crop 

 as well as the land is taxed, which is not the case with or- 

 dinary agricultural crops ; and, second, the crop is taxed 

 while it is not bringing in anything, and therefore the owner 

 is not in a condition to pay taxes on it. 



Pursuant to a resolve of the General Court of 1905 a 

 committee to investigate the problem of taxing forest lands 

 was appointed. The committee consisted of the Tax Com- 

 missioner, the chairman of the Harbor and Land Commis- 

 sion, the State Forester, three farmers, and a real-estate 

 expert. The committee embodied its findings in a report 

 which was printed as House Document No. 134. In order 

 to make this report available for general distribution it has 

 been reprinted as Bulletin No. 3 of this office, and may be 

 had on application. 



A partial consideration of the recommendations contained 

 in this report was given this year, and it was referred to the 

 General Court of 1907 for further consideration. 



It is hoped that a satisfactory solution of this most per- 

 plexing problem will be found. Indeed, it must be found 

 before private owners will be disposed to allow their timber 

 crops to stand long enough to reach maturity. 



Recap itulation 



These five conditions, therefore, are fundamental to a 

 permanent and successful development of forestry : (1) the 

 presence of a considerable area of non-agricultural land that 

 is capable of bearing forest growth ; (2) a good market for 



