FOREST TAXATION IN THE UNITED STATES 633 
Citizen interest and support will be even stronger if the adminis- 
tration or some competent unofficial agency will disseminate regu- 
larly, and not too infrequently, full and frank statements about the 
the public business. This information should be presented so sim- 
ply that it can be readily understood by the average citizen. Cer- 
tain cities issue a monthly bulletin to serve this educational purpose. 
But in most political units the citizens have no channel of informa- 
tion in respect to the operations of their government except an occa- 
sional financial exhibit which they do not understand and current 
news items which are likely to be garbled by uninformed reporters 
or colored by political bias. 
SUMMARY 
In conclusion it may be stated that owners of forest property will 
share with other groups of taxpayers such relief as can be brought 
about through a reduction in the total cost of government. Since 
the property tax bears most heavily on forests, and it is mainly a 
local tax, a reduction in the cost of local government would yield the 
most relief. There is no question that a substantial reduction in the 
cost of local government—that is, rural local government—could be 
effected through the improvements suggested. in the foregoing pages. 
Summarized briefly, they are: 
(1) State assumption of functions which are plainly a State responsi- 
bility, and partial State support of essential services which cannot 
be supported locally with adequacy or equity. 
(2) A drastic reduction in the number of local units of government 
through the abolition, or at least the consolidation, of township gov- 
ernments and school districts, the enlargement of New England towns, 
and the elimination of numerous special districts. 
(3) The general adoption of the county, enlarged in many cases 
through consolidation, as the primary unit of rural local government, 
except in New England, where the town may be better adapted to 
serve the same purposes. 
(4) The disorganization of certain areas with a sparse and declining 
population, a shrinking or restricted tax base, and little promise of 
agricultural or industrial development. | 
(5) More efficient and economical administration of local govern- 
ment through the greater use of trained administrators, through better 
financial practices, and through a larger degree of State supervision 
and guidance. 
(6) More responsible self- -government through the short ballot, the 
budget, full publicity, and other instrumentalities of citizen control. 
The emphasis which has been given in the foregoing section to 
the tax relief which can be obtained for forests, and other classes of 
property as well, through a reduction in the cost of government does 
not mean to ignore the Telief that might be brought about by increas- 
ing the taxpaying ability of forest communities. Indeed the long run 
objective in forest-tax reform is to remove an obstacle to the conver- 
sion of the present unorganized forests to a sustained yield, taxpay- 
ing basis. Similarly with other classes of property, an improved 
capacity to pay taxes is much to be desired. 
