UNITED STATES DEPARTMENT OF AGRICULTURE 
MISCELLANEOUS PUBLICATION No. 218 
Washington, D. C. October 1935 
FOREST TAXATION IN THE UNITED STATES 
By Frep RoGcers FarIRcuHILD, director, and AssociaTEs, Forest Taxation Inquiry, 
Forest Service 
CONTENTS 
Page Page 
ORE WORGee eee ces eee ML Ne SL ad 1 | Part 8. The absolute burden of taxation as 
Partiledintroductions. 252. c Ue a eee 3 controlled by governmental organization 
Part 2. Financial organization of government Pavol aboaenlopabhateee ee Le en Pee 281 
in the United States__._-_._-_-_--.-------- 17 | Part 9. Special forest-tax legislation_____----- 341 
Part 3. Theory of forest taxation with special Part 10. Other taxes in relation to forestry_-_ 405 
reference tc the property tax____--____---_- 39 | Part 11. Taxation of forests in northwestern 
Part 4. The property tax: Assessment and DDB WC0) OY chap aa SSeS ae cA A A 421 
apportionment! S22 e ee ee 77 | Part 12. The forest-tax problem and its solu- 
Part 5. The property tax: Collection and G1 Ta SESSA at ant UI ig ya Ce NOE ALL AU 521 
Gelinguenc ya sae eS ea a Nae TSW iteraturecitedizs. 2u al 641 
Part 6. Forests in the property tax base__--_- IG} els O) O12 016 0b. cue ga RAEN NII a LE ae en a a 655 
Part 7. The property tax burden and its j 
effects on forest management____---------- 225 
Taxation imposes a burden on all forms of enterprise. The business 
of growing forests must carry a reasonable share of the load. It is 
widely believed that the existing tax system imposes more than a 
reasonable share on forestry and discourages the use of private land 
for this purpose. If so, the public interest demands that this handi- 
cap be removed. The Forest Service has, over a period of years, 
made an exhaustive investigation of this subject through a staff of 
economists and foresters under the immediate direction of a leading 
taxation economist. This report contains the more important results 
of that investigation. It presents a background of facts about the 
existing methods of taxation and their relation to forestry. It weighs 
the effects of taxation on forest management. It develops the prin- 
ciples of sound forest taxation. Concrete proposals for applying 
these principles are offered. These proposals are based on the require- 
ments of the public interest both in forestry and in taxation. I 
commend them to the earnest consideration of those concerned with 
progress in these fields. 
F. A. Sitcox, 
Chief. 
101285°—35——1 
