FOREST TAXATION IN THE UNITED STATES 395 
timber of little present importance in the tax base or by other restric- 
tions which have the effect of preventing them from being widely 
applied. 
COMPARATIVE TABLE 
Table 120 shows the most important provisions of the existing 
forest-tax laws in such a way as to simplify the making of comparisons 
between the different laws. The information presented is so condensed 
that it must naturally omit many provisions that might be of impor- 
tance to one seeking detailed information. For more complete 
digests, similar to those which have been given to illustrate the dif- 
ferent types of forest-tax laws, the reader is referred to the progress 
report which deals with this subject.”! 
21 See footnote 10 on p. 14. 
