TAXATION OF FOREST LANDS 25 



The tendency of the law would be to encourage owners 

 to put their lands under a conservative system of forest 

 management. This would mean an increase in the amount 

 of standing timber, and eventually an increase in the 

 amount of the annual cut. In this way a part of the 

 amount taken out of the lists would be restored within a 

 few years, and in time the full amount would be replaced. 

 The benefit to our industries given by a home supply of 

 timber would increase the amount of taxable property in 

 other forms. The town and Commonwealth would be bene- 

 fited in the end, although the application of the law would 

 mean a temporary though not a large reduction of assess- 

 ment. 



The law would also have a decided educational tendency. 

 It would awaken interest in the subject of forestry, and 

 lead to a better management even on lands not affected 

 directly by it. 



The provision that the law be restricted in its applica- 

 tion to lands worth less than $20 for other purposes would 

 prevent a misapplication to lands that should be under 

 farm crops, or should be used as building lots. 



The restriction of the law to 100 acres belonging to 

 any one owner would prevent any possibility of large 

 owners and wealthy corporations getting an advantage over 

 the small owners and farmers; and its restriction to 200 

 acres in a town or city in any one year would prevent any 

 possibility of a burdensome or even an appreciable reduc- 

 tion in the town tax lists. 



Kespectfully submitted, 



WOODWAED EMEEY, Chairman. 

 JOHN BUESLEY. 

 JAMES S. KUSSELL. 

 WILLIAM D. T. TEEFEY. 

 GEOEGE S. LADD. 

 CHARLES H. SHAYLOE. 

 ALFEED AKEEMAN, Secretary. 



