492 MISC. PUBLICATION 218, U.S. DEPT. OF AGRICULTURE 
p es consi ES more eee the ts tax situation of forests i in 
me of the countries where private forestry is practiced on a sub- 
eg Waite the difficulties arising ¢ from deferment of income 
not be important, other phases of the forest-tax 
ound. The methods of taxation applied im these 
tries, while not necessanly appropriate to the American tax sys- 
tem, may offer some suggestions of practical value. The problems 
1 where different from those in this country, may suggest 
sible difficn ulites which, if foreseen, may be avoided, 
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well establushed sens respect to both public aad private lands. 
: rance, Germany, and Switzerland have long been outstanding 
ountries in the practice of forestry. Great progress has also been 
made in forestry in Sweden, Norway, and Finland. While her forests 
are of much less relative importance, Great Britain has been included 
bee ause her effort to expand forest t production since the World War is 
refiected in certain modifications of the tax system designed to favor 
private wo odands. 
This part presents, for each of the above countries, a very general 
picture of the tax system and governmental organization as a back- 
ground, to be followed by a more detailed discussion of the taxes that 
partic ularly affect forest properties. Special attention will be given 
to the valuation of forests for tax purposes. Finally, in most of the 
countries cov ered in this 1 Investig gation, the taxation of typical forest 
properties s se lee ted as examples will be described in some detail as an 
aid to the understanding of the practical operation of the tax system. 
GREAT BRITAIN => 
GOVERNMENTAL AND TAX STRUCTURE 
Government in Great Britain is highly centralized, and the most 
important forms of taxation are those imposed by the National Gov- 
ernment. The receipis of national taxation go to the national ex- 
chequer or treasury and are used to maintain interest and other pay- 
ments on the national debit, t to support the military and civil services, 
and to sustain a large part of local services, such as education, roads, 
and the relief of the poor. About four-fifths of the total tax revenues 
are levied by the central ee The treasury receipts from 
various taxes for Great Britain and Northern Ireland (the United 
Kingdom) in 1930-31 are shown in ‘ible 121. (231). IST). 
Tasie 121.—Tarz receipis of Great Britain and Northern Ireland, 1930-31 
Ineome tax and supertax__-__--_ 
Caiomne an exeste SS 2S eS ee Se ee ee ee 
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” This section, except as otherwise noted, isa condensation of a more detailed report by Wilfred E. Hiley, 
former lecturer in forest economics, Imperia] Forestry Institute, Oxford, England, and a temporary mem- 
ber of the staff of the Forest Taxation Inquiry. 
