Miscellaneous. 



548 



[December, 1911. 



suited for forest cultivation ; (d) of 

 wooded lands purchased by the Forest 

 Domain Institute or in any way becom- 

 ing the property of the same ; (e) of tree- 

 less lands purchased or expropriated by 

 the same ; (f) land reafforested or to be 

 reafforested, by vritue of special laws 

 by the Department of Public Works, 

 and that the Agricultural Department 

 shall think fit to incorporate in the 

 Domain. 



Woods and lands that thus come to 

 form part of it are inalienable, and 

 must be cultivated and utilised accord- 

 ing to a regular economic plan, approved 

 by the Minister of Agriculture, Industry 

 and Commerce. 



Art. 17 of the law is especially interest- 

 ing. It authorizes the forestry admin- 

 istration to receive advances and leans 

 from the Land Credit or Agricultural 

 Credit Institutes and the Savings Banks. 



For the protection of forest cultivation, 

 it is provided that the woods belong- 

 ing to the Communes, the Provinces, 

 public institutions, corporations, asso- 

 ciations and limited liability societies 

 must be utilised as prescribed by the 

 forestry authority. 



For reafforestation of severally damag- 

 ed woods, the Department is authorized 

 to direct gratuitously the technical 

 labour and to give prizes of from 50 to 

 100 francs per hectare; 



Lands, bare or covered with bush or 

 grass, when they are scientifically 

 reafforested by their owners or by con- 

 sortiums of owners are exempted 

 from the land tax for 15 years if 

 cultivated as copsewood, for 40 years 

 if cultivated for the production of full 

 grown trees. 



The central or local forestry authority 

 further gives gratuitous assistance to 

 the forest cultivators for the defence of 

 small mountain properties and encour- 

 ages the foundation of associations and 

 consortiums of forest proprietors. 



The sum of S3 million francs has been 

 assigned for the carrying out of the law 

 during the first five years ; at the end of 

 which period the amounts necessary 

 each year will be inscribed on the Agri- 

 cultural Estimates. 



To complete this fundamental law, the 

 two bills above mentioned were present- 

 ed to the Chamber. By the -first, pro- 

 vision is made for a more scientific 

 system of preserving the woods and 

 grazing lands and for the increase of 

 forest industries. The vincolo forestale 

 is modified in accordance with the dic- 

 tates of science and practical experience, 

 and the provincial forest committee 



reorganized wth the participation of 

 persons technically and legally qualified. 

 The criterium of the chestnut zone, 

 hitherto taken as the limit of the lands 

 of the forestry regime, is consequently 

 abolished. Other provisions deal with 

 the penalities and the conciliation insti- 

 tute for contraventions of the forestry 

 regulations. 



Finally, a very important and novel 

 portion of the bill relates to mountain 

 pastures. It establishes subsidies for 

 the creation, improvement and regul- 

 ated use of the grazing grounds and 

 mountain meadows and for the works 

 connected with the regulation of the 

 water supply. The period damaged 

 grazing grounds must lie fallow is also 

 regulated ; this naturally causes a break 

 in the owner's use of them, but he 

 receives adequate compensation during 

 the period the State is arranging for the 

 restoration of severely damaged grazing 

 grounds. 



The second bill has reference to 

 "forestry training": in it the found- 

 ation of a "Higher National Forestry 

 Institute" is proposed, the principal ob- 

 ject of which is to provide for the 

 superior technical instruction of the 

 forestry officers required for the service 

 of the special State Forest Domain In- 

 stitute and for the application of general 

 and special forestry laws. It is also 

 proposed to institute a "Royal Forestry 

 Experimental Station," to assist in the 

 progress of forest cultivation by means 

 of scientific and technical research. 

 Finally, provision is made for secondary 

 forestry training, itinerant/teaching and 

 for the training of the forestry guards. 



(Summarised from the Bulletin of Eco- 

 nomic and Social Intelligence, Year 11, 

 N. 7 & 8, July 31st and August 31st, pub- 

 lished by the International Institute of 

 Agriculture.) 



REPORT ON THE DANISH SYSTEM 

 OF TAXATION. 



By Mr. Vice-Consul Fdnch. 



(From the Diplomatic and Consular 

 Reports, April, 1907.) 



(Continued.) 



Reform of the System of Taxation. — 

 The motives for the reform of taxation 

 in Denmark may be summarised as 

 follows :— 



(1.) The growth of the local burdens 

 year by year. 



(2.) The injustice of using the old 

 valuation as a basis for local taxation, 



