FOREST TAXATION IN THE UNITED STATES 279 
warning against extravagant demands for forest-tax relief and extrav- 
agant hopes of the benefits to flow therefrom. It is sometimes 
stated that the ideal system of forest taxation should be such as 
will make possible the employment in forest growing of all idle lands 
not more valuable for agriculture or some other use. And there 
appear to be those who believe that such will be the result of the 
solution of the forest-tax problem. Obviously there is no magic in 
taxation to make a profitable industry arise where profit is impos- 
sible. The effect of tax reform is negative only. Release of the 
brakes will remove one obstacle to the progress of an automobile, 
but it will not start a balky engine. In like manner tax reform may 
remove an obstacle that has thus far prevented development of 
forestry where other conditions were favorable, but it cannot make 
forestry flourish where other conditions are not favorable. False 
hopes of the results of forest-tax reform should not be set up. The 
utmost that can be achieved is the elimination of one serious obstacle 
to the development of private forestry in the United States. But 
that alone will be a worth-while achievement. 
In spite of the gloomy picture which has been drawn of the property 
tax in relation to forests—the inherent defects pointed out in part 3, 
the administrative weaknesses reviewed in parts 4 and 5, and the 
heavy and uncertain burden indicated here—the situation is far from 
hopeless. Methods of improving the operation of the property tax 
have been developed by various agencies, and have been successfully 
tried out in a limited way. At a later point in this report (pt. 12), 
such methods as seem applicable to forest regions will be proposed. 
There will be detailed suggestions for improving assessment prac- 
tice, assessment organization and personnel, and for more effective 
tax collection procedure. Also, plans will be recommended for so 
modifying the property tax that its inherent defects in respect to 
forest property may be overcome. Sound methods in the adminis- 
tration of the property tax combined with elimination of the excess 
burden which this form of tax places on deferred-yield forests would 
solve the forest-tax problem so far as it concerns the distribution of 
the total tax burden. The absolute burden of taxation as controlled 
by governmental organization and functioning will be discussed in 
part 8. 
