TAXATION OF FOREST LANDS 21 



owners, citizens of the Commonwealth, under such condi- 

 tions and restrictions as he may, subject to the approval of the 

 governor and council, deem advisable. 



The State Forester has established the nursery under 

 the authority given in the law cited above, and will dis- 

 tribute material from it on the following conditions, which 

 have been approved by the Governor and Council : 



1. Not more than 2,000 nor less than 1,000 will be 

 furnished to any applicant in one year, except to dispose 

 of an odd lot. 



2. The price shall be as nearly as can be determined 

 the cost involved in the production of the seedlings. 



3. Applicants must operate under a planting plan, a 

 copy of which has been placed on file with the State For- 

 ester, and which has received his approval. 



This provision is in effect a bounty, since the plants 

 are furnished at cost prices. As far as it goes, and with 

 the safeguards that have been placed about it, it will be 

 productive of good results; but, as pointed out in connec- 

 tion with the plantation law, it does not give relief toward 

 the later growing stages of a forest crop, and therefore it 

 is not a solution of the taxation problem. 



WHY THE METHOD OF TAXING FOREST LANDS SHOULD BE 



MODIFIED 



There are 2,688,000 acres of woodlands in the Common- 

 wealth. They are producing per annum only $3,454,000 

 worth of merchantable material, delivered. If we add to 

 the area now classified as waste land the area in wood- 

 lands, and make liberal deduction for errors in classifica- 

 tion, and also make a liberal deduction for lands unfit for 

 forest growth, there would be at least 3,000,000 acres that 

 are available for forest purposes. If this entire area were 

 under proper forest cultivation and management, presum- 

 ably it would produce several times as much wood and 

 timber as it produces at present. 



The tendency of the present law tax is towards early 

 cutting, and neglect of cultivation. A reform, therefore, 



