96 THE COMMISSION ur lisyuiKi, 



possible to impose a tax on growing trees, or the owner thereof, until 

 such trees have a value as a merchantable commodity if cut. Without 

 that restraint no one need expect that land owners will plant or care 

 for trees when they must wait half a century for returns on their in- 

 vestment and, in addition, endure increasing taxation besides. 



The value of young trees is purely prospective. It may never ma- 

 terialize. Fire, disease, or insects may destroy it. It has no market- 

 able value until large enough for use, and it can not be conceived that 

 our Constitution contemplates taxing non-existent or prospective values. 

 It is real ones, actual ones, present ones that should be the subjects of 

 taxation. 



Land from which all merchantable timber has been removed or killed 

 by fire is subject to taxation ; and under our Constitution and the law, 

 any trees that may now exist there, or may come to grow upon it in 

 time, may be considered by the assessor as having a value, when, in 

 fact, the only value that can be conceived is a prospective one. The 

 assessor may assume such value as he sees fit and add it, increasing it 

 each year, to that of the land for the purposes of taxation * * right 

 in the face of the fact that no revenue can be received for many years, 

 and that this prospective value may be wiped out at any time by Are 

 or disease. 



To suppose that our national and State governments will be able, 

 from their limited holdings, to supply this country with the requisite 

 amount of timber that our civilization demands is to suppose what can 

 not occur. Individuals, municipalities, corporations, companies and 

 trustees of estates must engage in tree-growing and that speedily, or 

 there will be so disastrous a timber famine that the car of progress in 

 this country will not only not advance, but will go backward. Some relief 

 and protection to tree growing must be given or it will cease. Who- 

 ever may engage in it will suffer enough in waiting for it to mature and 

 in tying up money invested in the enterprise, and should be exempt 

 from taxation in any form. Full relief can not be given under our 

 Constitution, and it should be amended. It should conform to the 

 changed condition of things. With us tree growing is new. It is un- 

 like any other enterprise, because of the long period of time taken to 

 bring returns. At present only such relief as will prevent confiscation 

 can be given to our State. 



EXTRACTS PROM A PAPER READ BY ALFRED GASKILL BEFORE THE SOCIETY OF 

 AMERICAN FORESTERS, DEC. 8, 1904, ENTITLED 



How Shall Forests he Taxed? 



A few attempts to correct the evil, through partial exemption, re- 

 bates, or bounties, have been made. But, though such measures may 

 serve for a beginning, the real need is for laws that recognize the pub- 

 lic utility of forests, adjust the necessary tax levies to the facts and 

 conditions that govern tree growth, and to the long periods of time 

 that are required to produce timber. 



In approaching this subject one naturally turns to those European 

 countries in which forestry has become an art, for, manifestly, no op- 

 pressive burden of taxes could be borne where the growing of trees is 



