14 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
Taxation Inquiry Progress Reports 10 and 11 * also deal with tax 
delinquency, and the subject is discussed in other progress reports. 
The effects of taxation on forest industries were studied in the 
Pacific Northwest, the region having the greatest present concentra- 
tion of such industries and the greatest present reserve of old-growth 
timber. The object of the study was to determine the role played 
by taxation in the holding and operating of virgin or old-growth 
timber and the relation of taxation to the other economic factors 
of importance to these industries. Since the facts useful in such a 
study were largely in the possession of the timber owners and oper- 
ators, it was necessary to use the questionnaire method. An effort 
was made to counteract the bad repute in which this method was 
held by very careful introduction of the questionnaires with the 
cooperation and endorsement of individual leaders of importance and 
of the regional lumber trade associations. The questionnaires were 
followed up by personal interviews with the more important individu- 
als and concerns from whom answers were expected. The results 
have been incorporated in Forest Taxation Inquiry Progress Report 
149 
Another field project was the study of existing forest-tax legislation 
in those States having special forest-tax laws. Forest Taxation 
Inquiry Progress Reports 4, 7, and 16 * deal with existing forest tax 
legislation in the United States, largely from the legislative aspect, 
however. The practical effects have been studied by means of 
interviews and questionnaires, but the data gathered have, for the 
most part, not as yet been published. Attention was given also to 
existing tax legislation, especially as applied to forests, in those 
European countries which are considered most advanced in their tax 
systems. The European project involved vists to Germany, Switzer- 
land, Sweden, Finland, and France, together with special reports on 
Great Britain and N orway by duly ‘qualified citizens of each of those 
countries under the direction of the investigative staff. The out- 
standing results of the European studies are to be found in part 11 
of this report, entitled “‘ Taxation of Forests in Northwestern Europe.” 
The special forest-tax studies and the European study were conducted 
chiefly in 1930 and 1931. 
In addition to the information-gathering projects which have 
been noted, it was found essential to make a thorough reexamination 
of the theory of taxation of property and income, especially in con- 
junction with the theory of forest enterprise, and to push this theo- 
retical analysis somewhat further than had been done by previous 
investigators. This was found necessary in order to provide a founda- 
tion both for criticism of the existing property tax and for testing of 
proposed reforms. The principal results of the theoretical study are 
8 CHAPMAN, H. H., and PINGREE, D. TAX DELINQUENCY IN THE FOREST COUNTIES OF THE LAKE STATES. 
U. S. Dept. Agr., Forest Serv. Prog. Rept. Taxation Inquiry 10, [41] pp. 1930. [Mimeographed.] 
PINGREE, D. TAX DELINQUENCY IN THE SELECTED COUNTIES OF OREGON AND WASHINGTON, U. S. Dept. 
Agr., Forest Serv. Prog. Rept. Taxation Inquiry 11, [26] pp. 1980. [timeosrephed. 
9 Hatt, R. C. TAXATION OF TIMBER PROPERTIES IN OREGON AND WASHINGTON 8S. Dept. Agr., 
Forest Serv. Prog. Rept. Taxation Inquiry 14, [85] pp. 1931. [Mimeographed.] 
10 MurpHy, L. S., and HERBERT, P. A. DIGEST OF STATE FOREST TAX LAWS AS OF DECEMBER 31, 1928. 
U.S. Dept. Agr., Forest Serv. Prog. Rept. Taxation Inquiry [4], [42] pp. 1929. (Superseded by no. 16.) 
[Mimeographed.} 
and HERBERT, P. A. DIGEST OF STATE FOREST TAX LAWS ENACTED OR REVISED DURING THE 
CALENDAR YEAR 1929. U.S. Dept. Agr., Forest Serv. Prog. Rept. Taxation Inquiry 7, [19] pp. 1930. 
(Superseded by no. 16). [Mimeographed ] 
HERBERT, P. A., and DEVRIES, W. E. DIGEST OF FOREST TAX LAWS IN THE UNITED STATES IN 
EFFECT JANUARY 1, 1932. “108 Gh Dept. Agr., Forest Serv. Prog. Rept. Taxation Inquiry 16, 73 pp. 1932. 
[Mimeographed.] 
