328 REID ON THE ECONOMY OF TIMBER. 



■ -cents for each acre yearly. This would prevent the accumu- 

 lating of land in the hands of those who do nothing with it. 



Where real farming is being carried on on the property, the tax 

 to be on the excess (if any) over 1000 acres. I place the maximum 

 at 1000 acres as it would not be oppressive on small land owners, 

 or farmers who generally have much more land than they cultivate, 

 more than can be cultivated owing to marsh and barrens. 



That those who carry on lumbering, or sawmill operations, shall 



pay instead of the tax for wild land a tax of cents on every 25 



feet of length of logs — irrespective of their diameter. Logs taken 

 from the top part of the tree to be estimated at only half value, and 

 half the tax. 



That if in any case the sum accruing from this tax should not 

 come up to the amount which should accrue from the land, if no 

 operations were carried on, the difference to be made up to this 

 amount ; but if it come up to or exceed this, then no specific tax to 

 be collected. 



I would recommend the tax to be on logs, irrespective of their 

 diameter, to the end that lumbermen should only cut the large tim- 

 ber, which, while preventing the degeneration of the forest, will 

 continue the supply indefinitely. 



This is needful for two reasons ; first, because much of our soil 

 at present in forest is only fit to raise forest timber; and, second, 

 to favour shipbuilding, where a less size of timber is required, and 

 this supply would thus be continued where saw logs had become 

 exhausted, — and it is far more profitable for the Province to export 

 its timber as ships than as sawed lumber. 



That on logs or timber solely to be used in shipbuilding in the 

 Province, the tax to be only one-fourth of that above referred to, 

 or less owing to locality ; the proceeds to be used in making wood 

 roads, or improving the streams or harbors on which ships are built, 

 to the end that this industry be assisted. 



I believe it would be unwise to put any tax on lumbering opera- 

 tions, that would tend to diminish them, or jeopardize capital that 

 has been thus expended ; and I would suggest that after the ex- 

 penses of collection have been paid, the balance should be put 

 into a special fund to be expended in means to benefit this industry. 



