FOREST TAXATION IN THE UNITED STATES 419 
ment. ‘These latter forests, however, occasion none of the detri- 
mental effects to tax revenues and other community interests that 
would serve to justify a severance tax on destructively operated 
forests. ‘The Louisiana law likewise burdens all forests alike except 
forests which are so completely cut over that they are eligible for 
classification under the reforestation contract law, and by such classifi- 
cation become exempt from property taxes on trees. If the present 
merchantable forest were cut selectively and left in the best possible 
condition for conservative forest management, 1t would contain too 
much timber to be eligible for classification under the reforestation 
contract law, and would be subject to both the full property tax and 
the additional general severance tax. 
