FIFTH NATIONAL CONSERVATION CONGRESS 93 



Under the system of taxation of timber aftd timber lands which is in practice 

 in most of the States at the present time, the application of silvicultural methods 

 to logging would undoubtedly work somewhat of a hardship on the lumbermen. 

 The tax is not equitable, and no forest law is complete unless it makes some pro- 

 vision for correcting the plan of taxation which is used in most of the States. 

 On account of the long time involved in growing a timber crop on forest land, 

 the tax is really on the annual increment of the forest, but the amount of the 

 tax is based on the entire stand. The law should provide for taxing the timber 

 crop on the basis of its value when cut, and there should be a tax also, as a 

 matter of expediency, on the forest land itself. 



The purchase of non-agricultural land by the State naturally follows as a 

 means of utilizing such forest lands as probably vtiW not be handled by private 

 corporations, by protecting the headwaters of navigable streams, by providing 

 public recreation grounds, and by putting into practice the forestry methods which 

 it advocates. 



Principles Determining the Form of Organization for Forestry Work. 



The form of administrative departments of the several States is based on 

 principles derived from the English. or French systems of government, or from 

 our own Federal system. For use in State administration these principles are 

 modified in various ways, often to such an extent that their original purpose may 

 be lost. In framing a law, the form of organization should provide for accurate, 

 skillful, economical and efficient consummation of the principles which are the 

 purposes of the law. 



The Governing Body to be Removed from Direct Responsibility to Political 

 Parties. 



To carry out the basic principles for which forestry stands, the organization 

 must be free from direct responsibility to political parties. More than any other 

 administrative department of the State, the forestry work should be free from 

 interruption and disorganization arising from the change in political and personal 

 administration of the State. While it is, perhaps, necessary that the administra- 

 tion of forestry matters should be responsive to the will of the people, it is 

 very essential that they should not be subject to the w^hims and ill-advised action 

 which is sometimes taken by a State Legislature. No continuous and progressive 

 forest policy can be carried out in a State where such interference may arise, and 

 it would be far better if the organization of the forestry department were almost 

 entirely removed from responsibility to the will of the people, as is the case 

 with our judiciary at the present time. 



Civil Service. 



To further safeguard the continuity of the forest policy, civil service regula- 

 tions should govern in the employment of practically all grades of officers in the 

 forestry department. The advantages of having civil service requirements are 

 obvious. 



