22 TAXATION OF FOREST LANDS 



that would lead to a more conservative method of cutting, 

 and careful cultivation, is of great importance not only to 

 land owners but to all of our industries that consume wood. 



The present method of taxing woodlands is an impor- 

 tant factor in keeping their output at a low figure. We 

 have had convincing evidence of this fact. 



The most objectionable feature of our system is that it 

 provides for taxing the value of the growing crop, as well 

 as the land upon which it grows. In the case of an ordi- 

 nary agricultural crop, the value of the crop is not taxed. 

 The soil is assessed at a fair, average figure ; but the grow- 

 ing wheat, grass, turnips, potatoes, or other crop which 

 may be on it, is not reckoned in the valuation, except in so 

 far as it may indicate the fertility of the land. But in 

 the case of wood or timber crop the land is taxed, and, 

 in addition, the growing crop is taxed, not only once or 

 twice, but year after year, at an increasing valuation until 

 it is cut, when the valuation is reduced to that of the land 

 without the crop. The consequence is that the owner is 

 led to cut his crop before it has reached its productive 

 maturity; that is, its greatest value to himself and to the 

 State. While the tax on the crop may not seem large in 

 any one year on a given parcel of woodland, it acts as a 

 strong influence through a long series of years, and this 

 influence is hostile to the forest and its proper manage- 

 ment. The more capable and faithful the assessors are, 

 under the present law, the more effective the law becomes 

 in causing premature harvesting of the forest crop. Such 

 a tax hinders the increase of wealth by cutting it off at 

 its source. And, aside from the economic question in- 

 volved, it discriminates against forest crops as compared 

 with field crops, giving a decided advantage to field crops. 

 In this respect it is not fair. 



Another objectionable feature of the present system is 

 that it taxes the property at a time when it is not bringing 

 in any income. When a crop may be from a quarter to 

 a half century in maturing, it is a hardship on the men to 

 make payment during the intervening years. This ac- 

 centuates the tendency towards cutting immature timber. 



