FOREST TAXATION IN THE UNITED STATES 343 
the introduction to his article the wasteful use of wood for timber and 
fuel, he continued: 
In truth, our country cannot sustain the present consumption of wood for a 
century to come—We must either reduce the annual consumption within the 
limits of the annual growth, or that time will arrive when we must search the 
bowels of the earth for fuel; and if we are not able to find it in the interior of New 
England, we must import it; or we must abandon the soil. It is of the more 
importance to attend in season to this object, as at some future time we must 
depend more on manufactures for our clothing and utensils, than we now do; and 
how are our manufactories to be supplied with fuel? 
The first object that requires attention is to nourish and increase the growth 
of trees for fuel and timber. Every farm should contain a tract of land, covered 
with trees, the annual growth of which should be equal to the necessities of one 
family at least. Experienced farmers will best judge of the best mode of treating 
wood see for the preservation of the wood and for encouraging the most rapid 
growth. 
In his message to the May (1819) session of the legislature (218)— 
the first under the newly adopted constitution—Gov. Wolcott re- 
ferred to the subject of taxation by saying that it was of such im- 
portance that ‘“‘* * * J have deemed it to be my duty to prepare 
a detailed view of my reflections on this subject. This will be sub- 
mitted to your consideration, by a special message.’’ This latter 
message was received by the legislature a few days later and the 
length to which he went in discussing the details leaves little room for 
doubt that the results of the efforts of the legislative committee as 
embodied in the bill then up for enactment fell considerably short of 
what he thought adequate. 
The part of the message of especial interest here, namely, that 
concerning forest property, follows. After laying down the general 
principles of the ad valorem property tax on lands in the following 
words: 
It is admitted that the free proprietors of land held by an allodial tenure, ought 
not to be coerced to make improvements, but they certainly ought to pay taxes 
in proportion to the productive value of their property. 
He thereupon noted an exception as follows: 
In respect to wood, or timber land, it may be justly observed, that in this 
State, limestone exists in but few situations, which circumstance deters the people 
from erecting stone or brick buildings; that fossil coal has not yet been dis- 
covered: and that great quantities of land must therefore be reserved, to supply 
wood and timber, for fences, fuel and buildings. ‘Timber and wood land may also 
be considered as a capital, of which the interest or profits are deferred for periods 
of from twenty to one hundred years. If taxed annually, the rates ought to have 
reference to the remote periods at which the income will be received; it being 
certain that an excess taxation would accelerate the destruction of timber and 
wood, and occasion ruinous mischief (219). 
__In the sketch of a bill which the Governor submitted in order to 
illustrate the manner in which his various views might be given 
appropriate legislative expression, was the following section (in part): 
Section 9. That all lands and lots, except such as are hereinafter exempted, 
shall be valued and assessed by the acre, at such average rate as each separate and 
entire tract is worth in money, for the purposes of tillage, mowing or pasture, or if 
wood or timber land, at the permanent worth thereof as such, or for other purposes 
connected with husbandry. And all valuations shall be made with reference to 
any and all natural advantages of soil and situation, but without reference to 
buildings, fences, or temporary or perishable improvements. * * * 
A new, or rather an enlarged, committee, representative of both 
branches of the legislature and composed of one member from each 
county, was thereupon organized to consider both the Governor’s 
