34 



are many who believe that an improvement of the economic condi- 

 tions under which forestry operates is sufficient in itself to stimulate 

 better forest practice. Others believe that minimum forest practices 

 must be required as a quid pro quo for the tax relief that is actually 

 or supposedly offered to the owner of classified land. As a matter 

 of political expediency it has usually been found necessary to include 

 forest-practice requirements in yield-tax laws. 



The provisions governing forest practices are more varied than 

 any other provisions in the laws. There are, as a result, five general 

 classes of legislation : 



1. The tax law contains no forestry requirements and there is no 

 general forest-practice act in the State. The only requirement is that 

 the land use shall be consistent with forest production and that the 

 land shall not be used for other purposes such as pasture, recreation, 

 etc. 



2. The tax law applies to all forest land and all forest products 

 harvested. There are no forestry requirements in the yield-tax law 

 but this law is supplemented by a general forest-practices act. This 

 is the situation in Mississippi. 



3. The tax law applies to all forest lands and all forest products 

 harvested. There are no forestry requirements in the yield-tax law 

 but a part of the yield tax is abated if approved practices are followed 

 at the time of cutting. This is the provision of the law in New 

 Hampshire. 



4. The law requires a certain measure of forestry on classified 

 lands. The required practices may be a matter of law, a matter of 

 agreement, or may be determined administratively. This is the situ- 

 tion in most of the States. 



5. The law, in addition to requiring a measure of forest manage- 

 ment satisfactory to the State commission, provides for aids to owners 

 of classified land. The law of Missouri gives such consideration to 

 owners of classified land in protection from fire and trespass and in 

 providing advice and assistance in management. 



The requirements regarding forest practices are closely related to 

 those establishing eligibility for classification and to those establish- 

 ing the basis on which classification may be continued. The follow- 

 ing summary of forest-practice requirements, although repeating 

 to some extent the eligibility requirements discussed above, presents 

 briefly the varying provisions of the different States. 



Alabama. — The owner of classified land must devote his land to 

 forest culture and no use of this land may be made that will militate 

 against the growth of timber thereon. The owner must use diligence 

 in protecting his land against fire in accordance with rules established 

 by the Department of Conservation, and must not cut, turpentine, or 

 otherwise utilize the timber from his land before its withdrawal from 

 classification except in accordance with rules formulated by the 

 Department of Conservation. 



Connecticut.— The use of classified land for pasture, destruction of 

 the tree growth by fire and failure of the owner to restore forest con- 

 ditions, the removal of tree growth and the use of land for other 

 purposes, or any condition which in the opinion of the State forester 

 indicates that requirements are not being fulfilled, is sufficient ground 

 for cancellation of classification. 



