Government and States 

 should be permitted to 

 condemn and pay for it 

 at prices comparable to 

 those paid in voluntary 

 transactions (National 

 Lumber Manufacturers 

 Association 1920). 



This resolution reflects the 

 attitude of most sawmillers 

 of the early 1900's 

 throughout the South. It 

 was reinforced by tax 

 procedures of the day, 

 which encouraged 

 clearcutting by taxing lands 

 with merchantable timber at 

 a higher level than 

 completely cut-over lands. 

 The constant struggle to 

 remove standing timber 

 from ad valorem taxes had 

 its genesis in this 

 anticonservation policy of 

 taxing authorities. 



Favorable tax treatment for 

 timber-growing is without 

 doubt in the minds of many 

 the Federal Government's 

 strongest conservation tool. 

 The capital gains treatment 

 of timber income, as stated 

 by a former United States 

 Senator in private 

 conversation, should always 

 be justified, not on tax 

 grounds but because of 

 the favorable effect the 

 1944 passage of timber 

 capital gains legislation had 

 on private timber-growing 

 efforts. 



In contrast to the 1920 

 resolutions of the National 

 Lumber Manufacturers 

 Association, and more in 

 line with current industrial 

 thinking, was a 

 recommendation by D.C. 

 Everest, president of the 

 American Pulp and Paper 

 Association, at a national 

 conference on commercial 

 forestry sponsored by the 

 U.S. Chamber of Commerce 

 in Chicago on November 

 16-17, 1927. Everest made 

 a point of the need to 

 educate the public so that 

 larger governmental 

 appropriations for research 

 would be forthcoming. He 

 felt that research was the 

 panacea for all the problems 

 of management and 

 utilization, and it was the 

 obligation of the 

 Government--in the interest 

 of perpetuating timber 

 supplies for the general 

 welfare-to carry out 

 research because it was 

 best suited for such a 

 continuing effort (Clepper 

 1971, p. 201). 



In the early 1900's, the 

 thriving naval stores industry 

 was important in itself, but 

 by far the greatest impact 

 on the resource was caused 

 by the large sawmills cutting 

 virgin stands of yellow pine, 

 primarily longleaf (Pinus 

 palustris Mill.) and loblolly 

 pine (Pinus taeda L) in the 

 coastal and lower Piedmont 



