PART 2. SPECIAL FOREST TAX LEGISLATION 
CONTENTS 
Page Page 
iMtroductionep este Fi eee a ees Ee 341 | Existing forest-tax laws—Continued. 
General historical survey_________________--_ 341 Laws of limited application_______._--__- 377 
Barly: legislation 26 es ee Ped 341 Laws of general application_____.________ 380 
WAteTetLOntS eee es See hoe Cate eeu 358 Comparativeta pl ewes eee ee eee 395 
Existing forest-tax laws__...._____----_______- 374 Criticism of certain features____.._-_____ 402 
Entroductiomeeeeser seve | aL aaa sey ao 374 Conclusioni 22 25.002 Seni ea iia eek eas 403 
INTRODUCTION 
Objections to ad valorem taxation of forest property have been 
recognized in some States for well over a century. Efforts to over- 
come these objections by various devices have resulted in much 
special forest-tax legislation. Property-tax exemptions and rebates, 
as well as direct bounties, have been offered. Limitations on the 
taxation of reforested lands and substitution of yield taxes on timber 
for property taxes have been provided. It has generally been left 
entirely optional with each individual owner of forest property whether 
he would seek escape from property taxes by these means. Obviously 
these laws have not proved competent to solve the forest-tax problem. 
A brief review of the history of special forest-tax laws, including in 
some cases the more outstanding incidents and circumstances leading 
to their enactment, will give background to a critical study of the 
existing laws of this type. Both the historical survey of special 
forest-tax legislation and the appraisal of existing laws are necessary 
to form an intelligent opinion as to the nature of the legislation to be 
recommended. 
GENERAL HISTORICAL SURVEY 
EARLY LEGISLATION 
FIRST EFFORTS AT FOREST-TAX REFORM 
A political reform movement was inaugurated in Connecticut in 
1817. Had this come to full fruition, it would doubtless have exerted 
a far-reaching effect on the whole future trend of forest-tax legislation. 
A coalition of Federalist and anti-Federalist forces came into power 
that year, the main objective of the coalition ostensibly being the 
disestablishment of the State Church (Congregationalist denomina- 
tion, then referred to as the ‘‘Standing Order”’). Other objectives, 
for which the anti-Federalists in particular had long contended, were 
the adoption of a written constitution and a new system of taxation. 
Oliver Wolcott, Jr., the coalition Governor, was a member of the 
“Standing Order” and a former staunch Federalist, having served as 
Alexander Hamilton’s successor as Secretary of the Treasury under 
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