FISHERIES, GAME AND FORESTS. 399 



Whether such legislation leads to the desired effect seems very doubtful. The 

 owner of personal property will consider it a small crime to henceforth estimate his 

 belongings at 60 per cent of their " wrecking value " only. 



Taxes as a Lever to Indasfrv*. 



No business is more beneficial to our country than conservative forestry. Its 

 influence on public health and on water regulation is recognized. Millions of acres 

 of national soil, too poor and too rough for agricultural use, will be barren unless 

 they are used for the production of forest crops. Still we continue, by preposterous 

 taxation, to rob the business of a chance to be remunerative. 



By proper taxation (direct or indirect taxation) the people can encourage desir- 

 able industries (f. i., cotton industry by import duties on foreign manufactures) ; by 

 heavy taxation, they can restrain undesirable productions (f. ii, the production of 

 alcoholic beverages). By heavy taxation they have been killing the development of 

 conservative forestry. 



In many a case, notably in the Lake States, short-sighted tax assessors, helped 

 by foolish legislation, have compelled the wood owner to prematurely destroy the 

 forest and to abandon the denuded land. 



The forestry question is a State question and not a county question. Forest 

 taxation should be handled by State officers, and not by county politicians. 



Tl)e Principle of Taxation. 



Why do we pay taxes anyhow? My "Hand Book on Political Economy" 

 states : " Taxes on property are meant to reimburse a political organization (State, 

 county, town) for protection of property." Does the State or the county or the 

 town protect forest property from forest fires, from timber thieves, from squatters, 

 from hunters and fishermen trespassing on the ground ? We all know that forest 

 property lies practically unprotected unless it be protected at the owner's expense. 

 There are laws enough in the statute book, but there is no governmental staff 

 charged with enforcing them. 



Who shall pay taxes ? Again my " Hand Book " answers : " Direct taxes are 

 levied from the person benefited by his connection with a taxable object." We all 

 know that the people are benefited by the mere existence of forests, and that the 

 public welfare is closely connected with them. Still, the so-called " owner " bears the 

 tax burden alone. 



