552 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
timber not under operation is inherently at a disadvantage under a 
perfectly administered property tax, as has been shown. 
For those forests, the value of which resides largely in immature 
timber not yet ripe for cutting, an improved system of assessment 
might, in many cases, increase the tax burden. Where this is the 
case, and there is no current income to relieve the additional burden, 
the inherent adverse effects of the property tax against deferred-yield 
properties is brought prominently into the open. This is thoroughly 
desirable and should bring action to relieve these inherent adverse 
effects by the adoption of “changes in the property tax itself, as sug- 
gested in the succeeding section of thispart. At present the inherent 
adverse effects are camouflaged by the favors usually granted by 
local assessors to immature timber. Many owners, because of these 
favors, do not have any just complaint against the present system. 
The progress of forest-tax reform in the past has been halted by the 
attitude of those owners who are quite well satisfied with things as 
they are and who do not care to interfere with established favors by 
advocating changes in the property tax. This attitude is understand- 
able, but it is hardly just to those forest owners who do suffer under 
the present system and who do intensely desire some relief. And 
from the point of view of the public as a whole, it is only right that 
relief should be granted openly and impartially ‘to all who deserve it 
rather than in a hidden and erratic manner to those who happen to 
benefit from faulty assessment. 
As for reforms in collection procedure, the desirable results will 
apply to all property generally, not especially to deferred-yield forest 
property. Reduction in delinquency and less expensive administra- 
tion will make possible a somewhat lower tax rate, which will relieve 
all taxable property. Delinquent property will find its way quickly 
into the hands of those who are financially able and willing to bear 
the responsibilities of ownership. Clear titles to delinquent property 
will be available and the costs of litigation reduced. Finally, the 
whole process from the assessment and ‘tax levy to the final collection 
will be so shortened in time and so simplified in procedure that tax- 
payers will understand more clearly than before the calculation of 
their tax obligations and the relation of these obligations to the 
original assessment and levy. 
CHANGES IN THE TAX SYSTEM RELATING ESPECIALLY TO 
FORESTS 
GENERAL CONSIDERATIONS 
It has been shown that the adverse effects of taxation upon the 
forests are due both to faulty or illegal administration of the property 
tax and toitsinherent nature. Measures have already been suggested 
that are designed to bring about a better administration. These 
measures alone, however, will not solve the forest-tax problem, since 
a part of that problem arises from defects in the inherent nature of the 
property tax which would still operate even though a perfect adminis- 
tration should be accomplished. It is pertinent, therefore, to con- 
sider changes in the structure of the property tax system which may 
remove or alleviate those unfavorable consequences which arise from 
the inherent nature of the property tax rather than from its faulty 
