TAXATION OF FOREST LANDS 



PART I LAWS OF FOREIGN COUNTRIES 



We have examined the laws of England, Germany, the 

 Swiss Cantons, Austria, Russia, Japan and Australia, rela- 

 tive to the taxation of forest lands. With the exception 

 of Australia, the methods of assessment are in advance of 

 our own, because they recognize the fundamental principle 

 that taxes should not lead to devastation or slovenly for- 

 estry. 



An outline of some of these laws is given below, in 

 order to illustrate the different methods that have been 

 employed. In attempting to apply these methods to our 

 conditions it must be borne in mind that the foreign laws 

 are a part of a general system of taxation which in most 

 cases differs from our own. In the recommendations which 

 appear in the third part of this report we have selected 

 and elaborated a method which, while embodying the es- 

 sential principle of the foreign laws, is in harmony with 

 our general system of taxation. 



GERMANY 



The forests are not taxed uniformly throughout the 

 States of the German Empire. 



There are three main taxes in vogue: (1) ground tax; 

 (2) income tax; and (3) property tax. 



One or two of these taxes are invariably levied upon 

 the forests. 



Ground tax is a tax upon the average productive capac- 

 ity of a given soil, or the average yield. The soils, for 

 that purpose, are estimated from time to time, and their 

 average yield fixed for a time by the authority of the 

 government. 



Income tax is a tax upon the income irrespective of the 

 source from which it is being derived. 



Property tax (in German sense) is a tax upon any prop- 

 erty in possession of an individual, corporation, etc., ex- 

 cept land. 



