120 Third Annual Eeport of the 



These statutes have endeavored to classify lands upon the basis 

 of their present assessed valuation, use, adaptability, area, value 

 and distance from villages and cities. The question as to whether 

 or not a piece of land is best adapted for forest purposes is 

 not governed by limitations of distance from centers of popula- 

 tion, valuation or area. The deciding factor in determining 

 whether or not a piece of land should come within the provisions 

 of such a law is whether or not it is best suited for forestry- 

 purposes. This is a question of fact which can be determined 

 by an examination. 



In agriculture, only the land itself, and the improvements, 

 are assessed. In forest areas the land and growing timber are 

 both assessed. The timber cannot be construed as an improve- 

 ment and bears the same relationship to its land as does the 

 agricultural crop to the farm. The difference is the length of 

 time that is required for the crop to mature. 



It, therefore follows, that as a matter of equity, the growing- 

 crop should not be annually assessed, but that the land alone 

 should be liable to annual taxation. 



The various provisions of distance from cities were incorpo- 

 rated into the law to prevent putting under its provisions lands 

 near villages or cities held for speculative purposes, and thereby 

 evading taxes. If the land is assessed at its actual value, rather 

 than upon an exemption theory, such limitations are unnecessary 

 because the assessment would be the same whether included 

 under the provisions of the statute or not. The provision of 

 law in regard to area was an attempt to prevent large areas from 

 being excepted from assessment, thereby materially reducing the 

 assessed valuation of a tax district. The qualification as to pres- 

 ent assessment and value of land was for the purpose of exclud- 

 ing agricultural lands and areas held for speculative purposes. 



In framing a Forest Taxation Law the following provisions 

 should be incorporated: 



1. That the growing of forests results in a public benefit and 

 protects and conserves the water supply. 



2. Any area ^\e (5) acres or upwards can be admitted if the 

 conditions hereinafter named are present. 



3. That only land best devoted to tree growth, that is, true 

 forest land be considered. 



