32 BULLETIN 149 9, U. S. DEPARTMENT OF AGRICULTURE 
IMPROVED FOREST TAXATION 
The question of the taxation of forest land has never become acute 
in the lodgepole region, owing to the limited interest among private 
owners thus far in intensive forest management. There is little 
doubt, however, that as interest in a systematic handling of forest 
lands increases the demand will make itself, felt for tax laws that 
will be mutually beneficial to the forest-land owner and the com- 
munity. 
Here, as elsewhere, it will doubtless be found that, even when 
forest tax laws are not immediately burdensome, they will be in- 
directly so as long as there is any uncertainty as to their consistent 
application. To be really effective, tax laws must promise some se- 
curity for the future. They must be on a state-wide basis and 
applicable unreservedly to all timberland. The owner properly 
should have no choice as to whether his property will come under 
the terms of the laws, for any such optional feature very largely 
defeats the purpose of the legislation. Tax laws must be basically 
sound and yet must be so framed as to be easily understood and 
readily applied by local assessors. Their immediate effect must not 
be to decrease materially the local revenues, nor must they shift to 
other property the forest-land owner's just proportion of the tax 
levy. 
These considerations raise knotty questions that remain as yet un- 
answered. At present extensive forest-taxation studies are being 
undertaken by the Forest Service under the authorization of the 
Clarke-MeNary law. These may develop some simple, workable, and 
fair methods of timber taxation. 
STATE ACTIVITIES 
State laws should provide for the protection and administration of 
State forest lands and also for the protection of forest land in pri- 
vate ownership during periods of fire danger. They should cover all 
precautions necessary to keep forest lands continuously productive. 
The responsibility of owners of forest land for complying with rea- 
sonable requirements, dealing with precautions against forest fires 
and disposal of slashings on specially hazardous areas, should be 
clearly defined. 
States should have authority and funds for cooperating with the 
Federal Government in growing small trees for planting wood lots, 
shelter belts, etc., and the distribution of such planting stock to land- 
owners at low costs under the Clarke-McNary law. Many States, 
including a number of those in this region, are now distributing 
planting stock in accordance with this plan. 
Many States, including some in this region, are employing exten- 
sion foresters in cooperation with the Federal Government under the 
Clarke-McXarv law, to assist owners in carrying out the most ef- 
fective technical methods of managing and improving forest land. 
Furnishing such advice and assistance is a logical State activity. 
There are also many foresters connected with State and private 
forest schools and State forestry departments. These men, as well 
as the United States Forest Service, are able to assist private owners 
in solving their forest problems. 
