FOREST TAXATION IN THE UNITED STATES 667 
PINGREE, D. 
1931. a ee APPROACH TO FOREST TAXATION. Jour. Forestry 29: 
50-762. 
1933. RATE OF RETURN IN A FOREST INVESTMENT. Jour. Forestry 31: 584-587. 
PLEYDELL, A. C. 
1917. TAXATION OF FOREST AND MINERAL LAND. Single Tax Yearbook 
(Quinquennial) 1917: 224-226. 
Puums, F. H 
1909. ASSESSING THE FORESTS [IN CONNECTICUT]. Amer. Cult. 71 (4): 2. 
Potuock, E. W. 
1915. THE POLLOCK PLAN FOR EQUITABLY ASSESSING TIMBER AND MILL HOLD- 
inas. West Coast Lumberman 28 (830): 21, 33. 
Pratt, M. B. 
1925. CALIFORNIA LEGISLATION RECOGNIZES TIMBER AS A CROP. Forest 
Patrolman 6 (4): 2-3. 
Putnam, C. E 
1932. A RADICALLY DIFFERENT PLAN FOR TIMBER TAXATION. West Coast 
Lumberman 59 (10): 7, 14. 
Range, F. W. 
1918. THE FOREST CLASSIFICATION LAW OF MASSACHUSETTS. N. Y. Forestry 
5 (2): 22-24. 
RECKNAGEL, A. B. 
1919. FOREST TAX LEGISLATION, 1919. N. Y. Forestry 6 (2): 35-388. 
REYNOLDS, H. A. 
1913. A CITIZEN’S MOVEMENT TO REDUCE THE TAX RATE. Mass. Forestry Assoc. 
Bull. 104, 8 pp. 
Ruopss, G. H. 
1922. FORESTRY AS A BUSINESS. Amer. Forestry 28: 515-520. 
1922. LOCALIZING FoRESTRY. Amer. Lumberman 2464: 51; 2465: 54-55; 
2466: 47-48; 2467: 37; 2468: 51. 
Ruopes, J. EH. 
1909. FORESTRY, FIRE, AND TAXATION. South. Lumberman 697: 32-83. 
Also pub. in St. Louis Lumberman 43 (4): 32-384. 
Roserts, B. L 
1928. HOW YOU CAN HELP SAVE OUR FORESTS. W. Va. Wild Life 6 (5): 12-13. 
Rosinson, C. F. 
1909. FOREST TAXATION IN MAINE. Natl. Tax Assoc. Proc. 3: 359-364; dis- 
cussion, p. 365. 
1909. STATE TAXATION AND FOREST LANDS. Polit. Sci. Quart. 24: 615-622. 
RockKWELL, T. D. 
1912. TAXATION OF TIMBER LANDS UNDER THE GENERAL PROPERTY TAX SYSTEM. 
Wash. State Bd. Tax Commrs. Bien. Rept. 4: 14-17. 
Roaers, H. K 
1930. A PROGRAM oF ACTION. Soc. Protect. N. H. Forests, Rural Betterment 
and Forest Taxes, pp. 7-10. 
Rota, F. 
1917. WHAT IS A BASIS FOR YIELD TAX? Jour. Forestry 15: 886-890. 
Roturock, J. T. 
1892. REMOVE THE TAX FROM TIMBER LANDS. Forest Leaves 3: 152-153. 
1913. PENNSYLVANIA’S TIMBER TAXATION BILLS. Amer. Forestry 19: 477-482. 
Rountree, J. L. 
1930. TAXATION AND FOREST ENTERPRISE. Ga. Forest Serv. Bull. 11: 103-105. 
Ruppie, J. 
1909. TAXING LAND HELD FOR REFORESTATION. Forest Leaves 12: 73-75. 
Ryaut, A. H. 
1916. TAXATION OF TIMBER LANDS. Mich. State Tax Assoc. Proc. 1916: 
107-117. 
ScHENCK, C. A. 
1899. rorEsT TAXATION. N. Y. Fisheries, Game and Forestry Comn. Ann. 
Rept. 5: 395-400. 
1927. FOREST TAXATION ABROAD. Mont. Univ. Forestry Club, Forestry 
Kaimin 1927: 13-15. 
