otf CONTENTS v 



VII. DAMAGE IN TIMBER 98 



a. Shade Tree 98 



b. Young Plantation of Forest Trees 99 



c. Older Plantations 99 



d. Ordinary Stand in Wild Woods 99 



e. Young Stands of Wild Woods 101 



f. The Lumberman's Case 102 



VIII. TAXATION otf FORESTS 105 



a. Nature of Taxation 105 



b. Assessment and Rate 105 



c. Forest Tax Impersonal 108 



d. Forest Taxation in Europe 108 



e. Forest Taxation in the United States 112 



f. Recent Reforms in Forest Taxation 114 



g. Basis of New Tax Laws 115 



h. Future in Forest Taxation 119 



IX. FIRE INSURANCE IN FORESTRY 122 



X. RIGHT USE OF LAND 128 



a. Nature of Land .- 128 



b. Classification of Lands 128 



c. Factors affecting the Use of Land 128 



d. Use of Lands in the Old World 130 



e. Land Conditions in the United States 131 



f. Agricultural Use 131 



g. Income from Land 133 



1. Income from Farm Lands. . 135 



2. Income from Forests 138 



3. Income from Range 140 



APPENDIX , 143 



A. Normal Yield Tables 143 



B. Tables for Prolongation and Discount 157 



C. Suggestions for Problems for School use 167 



