8 TAXATION OF FOREST LANDS 



The forests of Baden, Hessen, Braunschweig, Saxe- 

 Weimar, Oldenburg, Schwarzburg-Sondershausen, Anhalt, 

 etc., are taxed in a similar way. 



In case of accidents, like fire, insect depredation, etc., 

 reductions are made from the estimated yield. Thus, in 

 Prussia the reduction may vary from 20 to 50 per cent., 

 according to the species and kind of forest (seedling or 

 sprout growth). In Saxony a reduction of 16 per cent, 

 is allowed in a coniferous forest; 12 per cent, in a decid- 

 uous, seedling forest; 8 per cent, in a coppice forest. In 

 Wurttemberg, 25 per cent, in a coniferous forest; 20 per 

 cent, in seedling, broadleaf forest; and nothing in cop- 

 pice forest. 



In Bavaria, Baden and Hessen such reductions are not 

 provided by law. 



In Baden newly established plantations are exempt from 

 taxation for twenty years (law of 1886). 



In Prussia, Bavaria, Wurttemberg, Hessen, etc., no such 

 exemption from or reduction of taxes on new plantations 

 exists. 



AUSTEIA 



In Austria the forests are subjected to a ground tax 

 (law of May 24, 1869, and June 7, 1881), the land be- 

 ing estimated periodically, every fifteen years, last time 

 in 1895 ; and, since Oct. 25, 1896, also an income tax. 



An exemption of new plantations is allowed for twenty- 

 five years (law of 1869). 



' RUSSIA 



In Russia the forests are taxed for State and county 

 needs. The State forests are exempt from State taxa- 

 tion, but must pay the same county taxes that private 

 forests do. 



The main principle of taxation is to tax the forest land 

 according to its value, or the revenue derived from it; in 

 other words, the tax is supposed to be a ground tax. 



The form in which this ground tax is levied varies con- 



