STATE FOEESTEY. 



19 



at its first conference held at Columbus, Ohio, when forest taxation 

 was given a separate place among the topics for consideration. At 

 the second meeting of the association, held at Toronto, Canada, one 

 year later, a scientific and just method of forest taxation was first 

 well presented, and the principles then laid down have, with some 

 variation, been since embodied in laws proposed in several of the 

 State legislatures. 



The principles recommended by the Forest Service can not be 

 generally adopted without amendment to the constitution of a great 

 many of the States, but it seems as if the growing public interest in 

 this whole subject will compel such amendments and thus open the 

 way for a system of forest taxation which will be just and which will 

 encourage the holding of cut-over lands for reforestation and another 

 crop. Indeed, in two of the States, Minnesota and Oregon, steps 

 have already been taken to this end, for in each of these States 

 a constitutional amendment has been submitted to the legislature 

 which will permit the taxation of timberlands according to approved 

 principles.^ 



In the following table are given the names of the States having 

 fire-protective systems or general forest organizations, or both, and 

 the names and addresses of the executive heads: 



State forest officers. 



State or Territory. 



Name and post-office. 



Official position. 









California 



Gerard B. Lull, Sacramento 



fish. 

 State forester. 



Connecticut 



Walter H. Filley, New Haven 



Do. 







Superintendent of forestry. 

 Secretary State board of forestry. 

 Commissioner of forestry. 

 Do. 



Indiana 



W. H. Freeman, Indianapolis 



Kansas 







F. H. Ridgwav, Ogallah . . . 



Kentucky 



M. C. Rankin, Frankfort 



Chairman State board of agriculture 





A. W. Crandell, Baton Rouge. . . . 



forestry, and immigration. 



Maine . . 



Edgar E. Ring, Augusta 



Land agent and forest commissioner. 



Massachusetts 



F. Wm. Rane, Boston 



State forester. 



Maryland 



F. W. Beslev, Baltimore 



Do. 



Michigan 



Huntley Russell, Lansing 



Secretary forestry commission. 





Filibert Roth, Ann Arbor 



State forest warden. 



Minnesota 



Gen. C. C. Andrews, St. Paul 



Secretary State forestry board and for- 

 estry commissioner. 

 Secretary forest commission. 



New Hampshire 



R. E. Faulkner, Keene 



New Jersey 



New York 



Alfred Gaskill, Trenton 



Secretary forest park reservation com- 

 mission, and forester. 

 Commissioner forest, fish, and game 





Wm. F. Fox, Albany 



commission. 

 Superintendent of State forests. 





C. R. Pettis 



State forester. 



North Carolina. 



Joseph H. Pratt, Chapel Hill 



State geologist. 



Forester, State agricultural experiment 



Ohio 



Wm. G. Green, Wooster. 



Oregon 



J. W. Baker, Cottage Grove 



station. 

 Forestry, fish, and game warden. 





E. P. Sheldon, Portland 



Secretary forestry commission. 



Pennsylvania . . 



Robert S. Conklin, Harrisburg. 



Commissioner of forestry. 





George H. Wirt, Mont Alto 



Chief forester. 



a Recent publications on the subject of forest taxation are as follo'w's: 



The Economic Problem of Forest Taxation, by Prof. Fred R. Fairchild, in the Yale Review of Feb- 

 ruary, 1909. 



Forest Taxation, a pamphlet published by the International Tax Association, Columbus, Ohio, giv- 

 ing the addresses and discussion on this subject before the international conference at Toronto, Canada, 

 in October, 1908. 



A pamphlet on the Taxation of Timberlands and the Future Timber Supply, by E. G. Scammon. 



[Cir. 167] 



