342 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
the presidencies of both George Washington and John Adams, from 
1795 to 1802. While head of the Treasury Department he madea 
study of the tax systems of the various States and prepared a plan for 
a direct Federal ad valorem property tax. The results of this study 
were embodied in a letter to Congress (4th Cong., 2d sess., H. 
Doc. 3) which formed the basis of the tax system subsequently set 
up by the act of Congress of July 9, 1798 (1 Stat., p. 580). 
In his first inaugural message on May 12, 1817 (217), Governor 
Wolcott gave a prominent place to the subject of taxation. This he 
discussed particularly with reference to the inequity of the then 
existing system, which had come down unchanged from colonial times, 
and the need for its replacement by one better suited to modern con- 
ditions. He made no specific recommendations then, beyond referring 
the legislature to the plan embodied in his earlier report to Congress 
and indicating that its merits had been proved by having been put 
into successful operation. 
The legislative committee to which tne taxation part of the Gov- 
ernor’s message was referred in the May session was continued over 
the summer and brought in a partial report at the October sessions 
of the same year (212). That report contained the definite recom- 
mendation, among others, that the tax system be changed to one with 
an ad valorem property tax basis together with certain capitation and 
faculty taxes. ‘The committee was continued to the next May (1818) 
session and then to the October session when it brought in a bill which 
was passed by the house (182). The council, instead of pessing it, 
recommended that the whole subject be given still further study. 
The public press during this period carried numerous communica- 
tions and editorials for and against the change in tax system. While 
some of these were actuated by purely political considerations, 
much of what was written sought to instruct the public or offer con- 
structive criticisms of the principles of the new system and to arouse 
a wholesome public interest in the subject. One of these in par- 
ticular shows that the place of forest property in the new scheme of 
things was not being overlooked. Thus, in the February 16, 1819, 
issue of the Connecticut Courant of Hartford, a contributor, signing 
himself ‘‘ Publius” (176), wrote in part as follows: 
In considering this subject, we have taken it for granted that, all taxable 
property, whether real or personal, is to be placed in the assessment list, at its 
actual estimated value. But, to this principle we cannot yield our assent, as 
being just. It is well known that an zdeal value is put upon many kinds of prop- 
erty, particularly in populous towns; there is also productive property, and that 
which is unproductive; of this latter kind, we think wood land may be with pro- 
priety classed, and many kinds of buildings. Wood land of late years has risen 
much in value, owing to fuel being a necessary of life, and the improvident de- 
struction of timber. To tax this description of land at its estimated full value, 
equal with the most productive kinds of other lands, would not only be taxing 
a necessary of life, but it would have a tendency to discourage the growth of 
timber and fuel, which would operate extremely unfavorable upon the middling 
and poorer classes of people, and prove injurious to the public interest. 
In connection with the reference to the necessity for the growing 
of timber and wood just quoted, it may not be out of place to refer 
to an extended article on timber growing and forest conservation 
which appeared in the same publication under date of April 22, 1817, 
showing that the question was even then being seriously considered. 
The author was none other than Noah Webster (216), who subse- 
quently was to gain renown as a lexicographer. After indicating in 
