FOREST TAXATION IN THE UNITED STATES 255 
rapidly as possible, in order to avoid confiscation by heavy taxation 
or in order to have money with which to pay the taxes. 
THE TESTIMONY OF THE OWNERS 
The results of the earliest investigation of this subject are contained 
in a monograph by Fairchild (101). This study presented some 
important facts as to the influence of taxation upon the handling of 
mature timber. Quoting from the report (101, p. 607): 
In the general run of cases there is little evidence to show that forests have 
been affected seriously by taxation. Indeed there is much positive evidence to 
the contrary. Among other sources, we have letters from nearly 500 of the lead- 
ing lumbermen of all parts of the country, written in reply to a schedule of 
inquiry sent out by the Forest Service. 
One of the questions asked in this inquiry was, ‘‘In what way, if 
any, have your lumbering operations been influenced by the rate of 
taxation applied to your holdings?”’? The answers to this question— 
give some valuable testimony as to the effects of taxation on the forests of the 
country. Incidentally they throw some light on the actual burden of taxation 
on timberlands. In some cases the replies are not very clear, and it has required 
the exercise of some judgment to tabulate them. The doubtful cases, however, 
are not numerous enough to affect the conclusions to be drawn from the answers. 
The answers to the questions may be classified as follows: 
INumibeniofilettersprecei ved) gwen Bay ay iy als ae a oar ee ee 484 
INomimformationyonsthis questions a yaaa huh al Gly a ee ea 117 
Nommiluencesion veryulittle’ siaei ee i la Ap lh A 234 
Errojo ello le teu wae yairabe ene nn a s  ae  ly k  s e y 8 
SONATE PU TATULE TA Ce ses ani, Ate pee baie eae se) Hla Li Me Cele es Bi uit a esi 125 
Charactenmotspeciticds: Sis MUNA ete LE ME Ged 1 
ASTIN SRC UNG ULI eM a MAUR te te UY cr cr ON le ae el eh 117 
Iceadsitosabamcdoningwlancdis ee oi al ek ae 8 
The cases in which taxation is said to have exercised some influence include a 
number of rather vague replies. Probably the number that clearly testify to 
some real influence would not be over 100. These replies are significant as show- 
ing how little influence taxation has really had upon the management of forest 
properties. . 
The United States Timber Conservation Board, attempted a study 
of the situation in 1931, preparing a somewhat elaborate question- 
naire, consisting of 14 questions and numerous subdivisions and 
dealing with existing conditions in the lumber industry. This 
questionnaire was submitted to regional associations of the lumber 
industry, from whom replies were received as follows: 
AMC CAM Weneer ackAage ASSOCIA bloMl 2 2): Oy Ils UNV Wy ie ie ey mats 18 
California Pine Manufacturers Association____._.______________-_-__-___- 1 
Calitormiacked woods Assoclationeas oa 2 ew en LL Gah ee y ee Nea tk) 1 
Marcdwoods Vianutacturers instituice: so. a ees ume ee ee ey el 14 
Netrowal rardwood lumber Associations. o 22 22. seo Oe ee ae 8 
Northern Hemlock & Hardwood Manufacturers Association______________ 12 
Southern Cypress Manfacturers Association_____.___._____________-____- 1 
SOUCMEDM ime ASSOCIA OMeRNs ele mae len /Un Ie dren CANN a NN i Om ANRN ER Ay 9 MS Ih Oreos 35 
\WiGsipCQonsie Lubin eines ANSSOCMER MORN os UN se ee 13 
Wiestern Pine Viamukacthinens@AssOCclavlon === semua a wa a ee 6 
INonmmmem bers Ol ASSOCIATIONS My oe ie een bine ipa a Anco beat RA UT UE Nena tht 15 
Total number, of returned questionnaires. _o2._-- 2-2-2223 ~~ lle 124 
One of the questions asked had reference to the topic under present 
discussion, being ‘‘ What are the principal causes of overproduction?” 
The replies to this question, as tabulated by the subcommittee on 
