16 Department Circular 112, U. S. Dept. of Agriculture. 



should acquire forest lands or lands adapted to tree growth and pro- 

 vide systematically for the planting of such areas as will not other- 

 wise restock with timber of valuable species. In the forest regions, 

 State acquisition should be concentrated largely upon cut-over lands 

 not needed for other purposes. As a part of this program, provision 

 should be made for the classification of lands owned by the State 

 or acquired through nonpayment of taxes or otherwise and for the 

 segregation as permanent State forests of areas best suited for 

 growing timber or protecting watersheds. 



State laws should encourage the acquisition of forest lands by 

 by municipalities, to the end that public forest ownership may be 

 extended by any agencies capable of undertaking it. Public forest 

 ownership not only is the most effective direct attack upon timber 

 depletion; it serves other vital interests, particularly recreation, the 

 protection of water sources, and the conservation of wild life. 



Furthermore, publicly owned and administered forests widely 

 distributed and setting standards of technical practice, will be of 

 the greatest educational value and stimulus to the general adoption 

 by private owners of methods which will keep their lands productive. 



(3) Taxation op Forest Lands. 



The adjustment of existing methods of taxation to the growing of 

 timber crops is one of the most essential steps for arresting devasta- 

 tion. Every State containing forest areas should provide for an 

 exhaustive study of the effects of existing methods and local practices 

 of taxation upon forest devastation, to the end that needed revisions 

 of tax laws may be drafted and considered by its legislature. The 

 Nation-wide study of forest taxation proposed by the Federal Govern- 

 ment would serve to assist and correlate the consideration of this 

 problem in the respective States. 



ADDITIONAL COPIES 



OF THIS PUBLICATION MAY BE PROCURED FROM 



THE SUPERINTENDENT OF DOCUMENTS 



GOVERNMENT PRINTING OFFICE 



•WASHINGTON, D. C 



AT 



5 CENTS PER COPY 



A 



