32 



FOREST CONDITIONS IN LOUISIANA. 



operator, pine forests have suffered lasting injury. In framing a 

 contract for the disposal of turpentine privileges the following stipu- 

 lations would prevent unnecessary injury to the timber: 



(1) No boxes to be cut in the trees; (2) a cup system to be used 

 exclusively; (3) indemnity for every tree removed during the opera- 

 tion or killed as a result of tapping; (4) not more than 3 cups and 

 3 working faces to each tree; (5) not less than 6 inches of live 

 bark to be left between any two faces; (6) chipping not to be deeper 

 than one-half inch; (T) faces to be worked straight up the tree; 

 (8) all nails to be pulled out when the cups are removed; (9) tim- 

 ber to be worked in subdivisions and protected from fire; (10) con- 

 tracts for turpentining to anticipate logging operations by not more 

 than three or four }^ears; (11) operations to be continued, if possible, 

 until logging begins; (12) no trees below 12 inches in diameter breast 

 high to be tapped for turpentine; (13) no turpentining to be done 

 after logging. 



The lumberman who carries on his own turpentine operations 

 should be no less careful in arranging details of the work. If prop- 

 erly carried on, turpentining is a desirable and profitable source of 

 revenue. 



FOREST TAXATION. 



In Louisiana assessed valuations of property for purposes of taxa- 

 tion rarely exceed 50 per cent of the actual sale value. The ratio 

 between actual and assessed values varies with different classes of 

 timberland. Table 7 shows the assessed and the actual value of dif- 

 ferent classes of land in Louisiana in 1909. . 



Table 7. — Assessed and actual values of land in Louisiana in 1909. 



Assessed 

 Classes. value 

 per acre. 



Actual 



value 



per acre. 



Per cent 

 of as- 

 sessed 

 and 

 actual 

 value. 



Classes. 



Assessed 



value 

 per acre. 



Actual 



value 



per acre. 



Per cent 

 of as- 

 sessed 

 and 

 actual 

 value. 



Pine A S18. 00 



S60.00 

 32.00 

 20.00 

 2.00 



120. 00 

 64.00 



30 



37.5 



25 



50 



16.6 



18.7 



Cypress C 



Denuded cypress. . . 



$5.00 

 1.80 

 3.50 



18.00 

 5.00 



10.00 



$40.00 



5.00 



25.00 



100.00 

 10.00 

 30.00 



12.5 



Pine B 12.00 



12.5 



Pine C 5 00 



14 



Denuded pine 1.00 



CvpressA 20.00 



Cypress B 12. 00 



Sugar lands 



Rice lands 



Cotton lands 



18 

 50 

 53.3 



In 1909. for assessment purposes, pine, cypress, and hardwood 

 lands were each separated into three classes of timberland and one 

 class of denuded land, according to the stand of timber per acre. 

 In 1910 four classes were established for pine, and recommendation 

 was made by the State board of equalization that the same number 

 of classes be established in future for cypress. Each owner is re- 

 quired to return a tax list showing the acreage of each class of land 



