. FOREST TAXATION IN THE UNITED STATES 15 
presented in part 3 of this report, under the title “Theory of Forest 
Taxation with Special Reference to the Property Tax.” 
The final office project involved the critical analysis of existing 
tax methods and the formulation and testing of proposed forest-tax 
reforms. In this testing the studies of revenues and expenditures 
were found useful in connection with showing what readjustments 
from the fiscal standpoint would be required under any particular 
plan. The studies of selected localities afforded basic data with 
regard to such localities, so that the tax set-up under various assump- 
tions might be constructed under the specific conditions represented. 
The knowledge of the practical working of existing tax systems gained 
from many of the other projects furnished guidance in foreseeing the 
practical operation of proposed systems. 
No attempt has been made to bring the factual matter in this re- 
port up to date beyond July 1, 1933. 
ACKNOWLEDGMENTS 
This investigation has greatly benefited by the generous cooperation 
of many organizations and individuals, of which no complete list 
can be given. Yale University made it possible for Professor Fair- 
child to give the necessary time and furnished quarters in Marsh 
Hall on a rent-free basis, as well as library facilities. The tax officials 
of the States and of their subdivisions, the State conservation, for- 
estry, and other administrative departments, the State universities, 
colleges, and experiment stations, have been most liberal in furnishing 
information and assistance and in extending active cooperation in 
States where detailed studies were conducted. Lumber manu- 
facturers’ associations have helped by endorsing efforts to obtain 
information from their members, and many corporations, associations, 
and individuals of the forest industries have furnished valuable data 
and records. The European phase of the study was facilitated by 
the cooperation of the taxation and forestry officials of the countries 
included. In France and Germany the representatives of the forest 
owners’ organizations were also exceedingly helpful. This report has 
been materially improved through the criticisms and suggestions 
from other members of the Forest Service, from economists of the 
Bureau of Agricultural Economics, and from foresters and economists 
engaged in private or educational work, 
