FOREST PLANTING IN THE LAKE STATES 67 
live in encouraging forest planting. In 1925 Michigan passed a 
more comprehensive law, and Minnesota and Wisconsin similar laws 
in 1927. These laws, in general terms, require the owner to pay the 
equivalent of an annual property tax on his bare land, and defer all 
taxation of the growing timber until it is about to be cut. At that 
time a yield tax is levied, which in Michigan is 25 per cent of the 
total stumpage value of the product to be removed, and in Minnesota 
and Wisconsin is 10 per cent. 
So far no plan of modified forest taxation has proved thoroughly 
effective or satisfactory, and no agreement has been reached as to the 
best plan. The Forest Service is making a study of the taxation 
of forest land at the present time, the results of which will be avail- 
able later in published form. 
NATIONAL AID TO STATES 
As a result of the enactment of the Clarke-McNary law in 1924, 
the National Government through the Forest Service is enabled 
to cooperate with the States in the advancement of several phases 
of forestry which are important in a reforestation policy. (1) 
Cooperation and financial assistance to the States are provided for 
the better protection from fire of all forest lands within their bound- 
aries. (2) The cooperative study of forest taxation just mentioned, 
looking toward better adjustment of tax laws to growing timber, is 
authorized and in progress. (3) Cooperation with States is pro- 
vided for the collection of seed and the production and distribution 
of forest-planting stock to encourage the reforestation of denuded 
lands. All three of the States in the Great Lakes region have made 
arrangements to take advantage of this cooperation. Finally, cooper- 
ation with the States is also provided for advice and assistance to 
farmers and other owners of land in the growing of timber crops, 
windbreaks, and shelter belts. 
OUTLINE OF A PLANTING POLICY 
The reforestation of 20,000,000 acres of land is an enormous prob- 
lem. How this area is divided between the three States is not certain, 
but it may be assumed as an example that at least 5,000,000 acres in 
some one of them will require forest planting to make it productive. 
On this bagis an outline of a State reforestation policy may be 
sketched. 
In order that a series of crops may be secured some of which will 
mature each year and thus contribute , to a sustained annual timber 
supply, it is desirable to take and it will probably require 50 years 
to plant these lands. This period is long enough so that some of 
the earliest plantings will be merchantable for pulpwood before the 
latest are completed. Assuming, therefore, a 50-year planting pro- 
gram in which to plant the 5,000,000 acres of land, the area to be 
planted anually will be 100,000 acres. This is seven times the area 
which was planted by all agencies in all three States during 1926 
and obviously involves a large increase in present programs. 
Four classes of agencies may logically be expected to do their 
part in such a program; namely, the State, counties and local com- 
munities, the Federal Government, and private owners. If the refor- 
