100 



Second Annual Report of the 



Full information in regard to this matter has been compiled and 

 printed as Bulletin JSTo. 8, entitled " Forest Taxation.' 7 



There is need of an investigation to determine the value of 

 forest growth, the comparative assessed valuation in different 

 towns, and the value of the land, in order to get sufficient data 

 to work out a proper and equitable method of forest taxation. 

 The old idea that the forests are a part of the real estate and that 

 the growth should be assessed and taxed every year is erroneous. 

 There is no good reason why a wood crop should not be given 

 the same consideration in regard to taxation as is accorded agri- 

 cultural crops. 



INVESTIGATION. 



The position of Director of Forest Investigations was created 

 by the last Legislature, and various lines of work have been con- 

 ducted thereunder. 



STATE FOREST PROBLEMS. 



Much interesting information has been compiled during the 

 year relative to the State forest resources. The following facts 

 have been obtained : Our forest area, or rather lands best suited 

 for forest purposes, aggregate about twelve million acres, ap- 

 proximately 35 per cent, of the total area of the State. The 

 value of the annual lumber cut and its direct remanufacture is 

 over eighty-eight million dollars, and the industry employs thirty- 

 eight thousand people, paying eighteen million dollars a year in 

 wages. Other industries in which wood is largely used produce a 

 product valued at three hundred million dollars, employ one hun- 

 dred sixty thousand people, and pay one hundred million dollars 

 a year in wages. 



These figures are based on the best information available and 

 are of course not absolutely correct, but many and the most reliable 

 sources have been carefully considered in making this tabulation. 



Only about one-quarter of the wood consumed is grown within 

 the State, and if the twelve million acres of forest land were all 

 devoted to forest production, and under proper management, we 

 would, however, be able not only to supply our present needs, but 

 doubtless have a surplus for export, or for use in new manu- 

 factures and industries. An analysis of the forest area shows 

 that not over six million acres (50 per cent. ) consists of com- 



