FOREST MANAGEMENT--CONTINUED. 
1910. GIBSON, J. M., and others. Report on forest 
taxation in New Brunswick. Canad. Soc. Forest Engin. 
Maritime Sect. Annu. Rpt. 11:46-52. 1948. 99.9 C1672 
E. L. Howie, A. T. Pelletier, and D. E. Nickerson, 
joint authors, New Brunswick Sub-Committee of the 
section's Committee on Forest Taxation. 
1911. GILMOUR, J. D. Forest taxation. J. Forestry 
47:917-918. Nov.1949. 99.8 F768 
Arguments against yield tax. : 
Comments by R. B. Craig, ibid 48:128. Feb.1950. 
1912. GROVES, H. M. Financing government. Ed. 3. 
New York,Holt,1950. 645 p. Ref. 284 G91 
Ch. 16, The taxation of natural resources, including 
forest taxation, p.337-341. 
1913. HAMMERLE, W. C. We need a better tax 
system. Forest Farmer 11(9):7,13-14. June 1952. 
99.8 F7692 
General property tax, yield and severance taxes, estate 
and inheritance taxes, and income taxes as they affect 
the forest owner. 
1914. HEERMANCE, E. L. Woodland taxation. Conn. 
Woodlands 17:41-43. July 1952. 99.8 C76 
1915. LEFORS, A. O. Influence of forest land taxation 
on managed conservation. West. Forestry & Conserv. 
Assoc. Proc. 41:78-79. 1950. 99.9 W522 
In the Western States. 
1916. MCCASKILL, J. A. Forest taxation on the 
private forest lands of the eastern U. S. Fort Collins, 
1950. 110 p. Ref. 
Thesis (M.F.) - Colorado Agricultural and Mechanical 
College. 
1917. MAHOOD, I. A broad look at forest taxation in 
British Columbia; development of the present forest 
revenue Structure. Brit. Columbia Lumberman 34(6):47- 
49,132,134,136. June 1950. 99.81 B77 
1918. MAHOOD, I. Forest taxation in British Colum- 
bia. Forestry Chron. 26:197-205. Sept.1950. 99.8 F7623 
1919. MAHOOD, I. Property taxation to encourage 
tree farming in British Columbia. Forestry Chron. 27: 
306-312. Dec.1951. 99.8 F7623 
1920. MAHOOD, I. Taxation and tree farming in 
British Columbia. West. Forestry & Conserv. Assoc. 
Proc. 43:62-64. 1952. 99.9 W522 
1921. MARQUIS, R. W. Federal income and estate 
taxes on timber. Washington, U. S. Forest Serv.,1950. 
9p. 1.962 F4M34 
Paper presented to the Forest Industries Information 
Committee, Ann Arbor, Nov. 10, 1950. 
1922. MARQUIS, R. W. Forest yield taxes. U.S.D.A. 
C. 899,50 p. Apr.1952. 1 Ag84C 
Prepared while the author was in the Division of Forest 
Economics Research, U. S. Forest Service. 
Includes property tax problems, principles and applica- 
tions of the yield tax, specific provisions, and elements of 
a good yield-tax law. 
1923. MARQUIS, R. W. Severance taxes on forest 
products and their relation to forestry. Land Econ. 25: 
315-319.- Aug.1949. 282.8 J82 
~~ 1924. MOIR, S. Taxation as it affects forest land 
ownership. (Abs.) Northwest Sci. 24:33. Feb.1950. 
470 N81 
1925. NEWPORT, C. A. A summary of forest taxation 
laws by States. J. Forestry 49:196-200. Mar.1952. 
99.8 F768 
1926. OGLE, C. E. Appraisal of the Oregon severance 
tax initiative. West Coast Lumberman 75(7):84,112. 
July 1948. 99.81 W52 Lane 
Chiefly a discussion of policies involved in spending in- 
creased revenue. 
1927. PRAHAR, L. Federal tax treatment of gains 
and losses on the cutting of timber. J. Forestry 50:869- 
871. Nov.1952. 99.8 F768 
1928. ROBERTSON, J. Forest and forest land taxa- 
tion. J. Forestry 50:131-132. Feb.1952. 99.8 F768 
Property tax proposal for Lewis County, Wash. ; 
1929. ROTHERY, J. E. A study of forest taxation in 
the Pacific Northwest. Portland,Indus. Forestry Assoc., 
1952. 47 p. 99.72 R74 
Contents: Assessment practices; Valuation principles 
and practices; Immature timber; Merchantable second- 
growth; Staggered settings. 
1930. SOCIETY FOR THE PROTECTION OF NEW 
HAMPSHIRE FORESTS. How's the new timber tax and 
conservation law working? Forest Notes 16:7-8. Aug. 
1952. 99.8 F7691 
The society brings together landowners, timber opera- 
tors, selectmen, tax commissioners, and foresters to 
discuss problems and apparent results of the new law. 
595 
FOREST MANAGEMENT--CONTINUED. 
1931. STAEBNER, R. C. Timberland taxation in op- 
eration, how the Bureau of Internal Revenue interprets 
the law. Forest Farmer 11(9):9,13. June 1952. 
99.8 F7692 
1932. STOEL, T. B. Timber cutting and timber sales 
under Sec. 117(k) of the Internal Revenue Code. Oreg. 
Law Rev. 30:306-321. June 1951. Libr. Cong. 
1933. TREE evaluation. Forest Leaves 35(5):12. 
Nov./Dec.1950. 99.8 F763 
A method acceptable to the U. S. Treasury Department, 
for determining income tax deductions for damage to 
shade trees, incurred through hurricanes, ice-storms, 
fire, and lightning. 
1934. *VIRGINIA. COMMISSION TO STUDY THE 
TAXATION OF NATURAL RESOURCES. Taxation of 
natural resources in Virginia. Richmond,1951. 104 p. 
(Senate Document 16) 
1935. VIRGINIA. DEPT. OF TAXATION. Forest 
products tax act of 1948. Richmond,1948. 8 p. 99.57 V81 
The forest situation in Virginia, by G. W. Dean, is 
appended. 
1936. WEATHERBY, H. A suggested plan to secure 
good forest management by the merit system. Brit. 
Columbia Lumberman 34(1):31,60. Jan.1950. 99.81 B77 
Reply by I. Mahood, 34(2):102,104,106. Feb.1950. 
Governing the operator's tax rate by the amount and 
kind of management and utilization practiced. 
1937. WEATHERBY, H. Tax legislation and the E. & 
N. Belt. Brit. Columbia Lumberman 35(3):42-43. Mar. 
1951. 99.81 B77 
Timber and land taxes on holdings of the Esquimalt and 
Nanaimo railroad in British Columbia. 
1938. WEATHERBY, H. Taxation tax amendment. 
would encourage tree farming on Crown-granted lands. 
Brit. Columbia Lumberman 35(4):43. Apr.1951. 
99.81 B77 : 
Preferential property tax grants to be administered by 
the British Columbia Forest Service. 
1939. WISCONSIN. CONSERVATION DEPT. The Wis- 
consin forest crop law. Wis. Conserv. Dept. P. 511-52, 
19 p. 1952. 279.9 W75P 
1940. WCHLENBERG, E. T. F. Income tax regulations 
and long term forestry programs. J. Forestry 48:360- 
361. May 1950. 99.8 F768 
1941, WOODS, J. B. Taxes and tree growing. Amer. 
Forests 54:354-355,334. Aug.1948. 99.8 F762 
1942. WYATT, W. W. What records do landowners— 
particularly small ones—need to keep for tax purposes 
and the way to set them up; the why, what, when of forest 
bookkeeping. Forest Farmer 11(9):8,12,16-18. June 
1952. 99.8 F7692 
1943. ZUMWALT, E. V. Taxation and other factors 
affecting private forestry in Connecticut. New Haven, 
1951. 309 p. Ref. 
Thesis (Ph.D.) - Yale University. 
Factors bearing on private forestry: Area, ownership 
pattern, hazards to timber growing, forest industry, pro- 
ductive capacity, and markets; Taxation of forest land, 
including some studies already made, and the present 
assessment and valuation situation; Taxes as a carrying 
charge; Attempts to alleviate the tax burden. 
INSURANCE 
1944. FRITZ, E. Timber insurance. J. Forestry 50: 
221. Mar.1952. 99.8 F768 
Southern Oregon Sugar Pine Corp. of Medford, Oreg. 
1945, GISBORNE, H. T. Minimum rate fire insurance. 
U. S. Forest Serv. North. Rocky Mountain Forest & 
Range Expt. Sta. Res. Note 72,4 p. Apr.1949. 
1.9622 N3R31 
Information derived from discussions at the Western 
Forestry and Conservation Association meeting in 
December, 1948. 
1946. NELSON, A. W., JR. Are we ready for forest 
insurance. South. Lumberman 185(2315):39. Sept.15, 
1952. 99.81 S082 
1947. LASTINGER, B. B. Is forest fire insurance 
feasible? Forest Farmer 12:5. Oct.1952. 99.8 F7692 
Discussed also in J. Forestry 50:627-628. Aug.1952. 
99.8 F768 
Includes statistical returns on a survey conducted to 
determine the interest of timberland owners in forest 
fire insurance. 
*Not examined. 
