Fifth nationai, conservation congress 135 



determined the quality of the soil and the general character of the forest stand, 

 it is assumed that the management is the same as normally prevails in that region. 

 Also when the prevailing kind of wood and management have been decided upon, 

 no account is taken of peculiarities in the condition of a particular forest. The 

 owner who, by careful management, keeps his forest in unusually good condi- 

 tion, pays no extra on account of the increased yield resulting. On the other 

 hand, the decrease in yield due to neglect, bad management, or other causes brings 

 no reduction in the normal yield tax. In determining the money value ot the 

 yield use is made of the average prices of timber and other forest products which 

 have prevailed during a number of past years. 



The yield which is taxed is in some cases the gross income. In most cases, 

 however, certain reductions are made I'or costs. Account is taken of intermediate 

 yields as well as major cuttings, but there is frequently no account taken of inci- 

 dental incomes, which in some parts of Europe are a matter of considerable 

 importance. Certain more or less arbitrary deductions are ordinarily allowed 

 for loss of yield through accident, though in certain important states no such 

 deductions are permitted. 



The ground tax is administered by means of a cadaster. There is a careful 

 survey of all of the lands subject to taxation. In the case of forests it involves 

 the determination of the area, the kind of timber, and the general character of the 

 stand. It also ascertains the prevailing method of management in the particular 

 region and the average prices of forest products during a number of past years. 

 Based upon these facts, the yield which is normally to be expected from a unit 

 of land of each particular class is determined, and this normal yield becomes 

 the basis of taxation. Obviously, the construction of the cadaster is an under- 

 taking involving enormous labor and expense and requiring many years to com- 

 plete. Moreover, when once completed the cadaster tends soon to become obso- 

 lete. Changes in method of management, changes in the character of the forest 

 stand, changes in prices of wood all tend sooner or later to bring about a wide 

 divergence between the assessed yield of the cadaster and the yield actually being 

 obtained. The time and expense involved in making a new cadaster are so great 

 that the old cadasters have always been allowed to remain in force long after 

 they have ceased to conform even approximately to actual conditions. 



The ground-tax cadasters of European nations were established at various 

 times during the nineteenth century. Practically all of them are today obsolete. 

 Many are from 50 to 100 years old. No great state today, however, seriously 

 considers the making of a new cadaster, being deterred by the enormous expense 

 and labor involved. As a rule the result has favored the forest owners. Forest 

 conditons have generally improved since the cadasters were made, and in par- 

 ticular the prices of forest products have risen enormously, with the result that 

 the tax is today a far lighter burden than was originally contemplated. With this 

 result, however, goes a tremendous amount of injustice and inequality on account 

 of the change of conditons since the establishment of the cadaster. The rates of 

 the ground tax vary greatly, but are not usually very heavy. 



Another disadvantage of the yield-tax system lies in the fact that when a 



