FOREST TAXATION IN THE UNITED STATES 267 
“When reforestation is not being undertaken, what are the principal 
reasons?”’ The answers may be tabulated as follows: 
Nua ero fae e GO Tp Ss ee a ke PND Fe A ota 58 RG 2) Ne ery 124 
PIs" qQueSton Mota nswereds Oa hmm ESOS eyed ee a ae ee 41 
Reforestation 1s beme unmdenvaken sue sian Doe! eee a ae ey a a 11 
Haxationmotymentlonedem Answers se Ee) Mtn 1 ee ees ie ub 37 
AD isch HO THT ETAT OTA CCl HE pape ap RES Nn Ss lds ley ep gs ea 35 
ASnOMiliy me ANISe Me MGlOMC Cee wees sen See bres tg OE a 16 
instea mone vVanTrloushcausesimers sare Riot Licey UN AU Spo) 28 2 ae 13 
NHollowinevotherLeausesmny secre sii Cote ane eh ee Rh ae 2 6 
Replies to the question: ‘‘ What are the principal obstacles to com- 
mercial reforestation?’’ may be thus tabulated: 
ENG UiTaa OTOL ETE G TAS Ms ATM tes em LR AL ee | ng a 124 
AiSROMEStlOMMMNObLaAMSWZeTe Gmt weer ses Ce NE OE cee ee ene 33 
eforestationvistpoermosumdertakem a ink Ons ees LL De eM a Ee 8 
DASEHUOIN NCW cKO TO MEG! Iba LAS yRer 5 Ai5 os a ee Ee ae 26 
IRS NS FN IONE ODE NON ETO ayo Ls 01k Mig st Sean RS Oa pe ca ye a eR 5T 
ANG) CONMIGO HOVE 20 CXSI OUI OSX bean Be AN des AA a a ee le cael Ay Lae Lg 20 
IES CRATM ON Ce VARIOUS) CAU SCS eet etic MIT Gin UNL INATEUIEE SIV AEA Uae Ranta 22 
ONO WANS WO UMC TRC AUIS Cote yey nu pemc ee Cu kaise NEA G ot Re aA ANS ey Maar oe Si Biue te e 15 
As compared with the significantly slight recognition of the property 
tax as a cause of excessive timber liquidation, the indictment of the 
property tax as an obstacle to the growing of timber is distinctly 
stronger. The chief reason why it is not even stronger in the case of 
erowing timber is evidently because many landowners would not be 
interested in forest-growing even if taxes were reduced or removed 
entirely. This fact is brought out in much of the testimony, where 
many of the owners mention other factors than taxes as obstacles to 
timber-growing. In addition, the very silence of the many owners 
who refrained from answering all of the questions in the foregoing 
questionnaires would seem to indicate quite clearly that they are not 
interested in timber-growing. 
Timberland owners have repeatedly testified to the belief that taxa- 
tion is a discouragement to commercial reforestation in this country. 
Taxation, however, is not generally given as the sole reason and not 
always as the most important one. Out of 64 owners testifying before 
the Senate Reforestation Committee in 1923 who mentioned taxa- 
tion in connection with reforestation, 53 stated that taxation was an 
important obstacle in the way of commercial reforestation. Most of 
the 11 operators who stated that taxation had a negligible effect on 
the practice of forestry believed that commercial reforestation would 
be impractical, even with an adjustment in taxation, because of the 
length of time it takes to grow timber and because of the risks involved. 
A few extracts selected from the testimony given at these hearings 
are presented here (67th Cong., 4th sess., hearing pursuant to S. Res. 
398): 
Wilson Compton, secretary and manager of the National Lumber 
oa Association, ieee cin: D. C., told the committee 
1D. He) 
The extent of practicable functioning of private enterprise in the production 
of saw timber has been declared by the lumber manufacturers and timberland 
owners to be dependent in large part upon: (1) The efficiency and universality 
of organized protection against fire, and (2) the extent to which lands bearing 
growing forests are relieved from the burden of annual taxation. 
