le to escape the injustice of taxation.
PROFESSOR F. G. MILLER, University of Washington: Next to fire the
most serious handicap to the progress of forestry is our unjust
method of forest taxation. Laying as we do a yearly tax on both
the growing crop and the land, the burden of taxation makes the
holding of land for a second crop prohibitive as far as the private
owner is concerned.
The farmer pays a yearly tax on his land, and a tax on his crop
each time he harvests one. This is usually annually. However, if
through drought, insect invasion or other misfortune he loses his
crop, he is not called upon to pay a tax upon it.
SENATOR REED SMOOT, of Utah, Chairman Section of Forests, National
Conservation Commission: One of the urgent tasks before the States
is the immediate passage of tax laws which will enable the private
owner to protect and keep productive under forest those lands suitable
only for forest growth. In our discussion in committee meeting
there was a question raised by a member present as to this
recommendation, claiming that it would encourage great monopolies
in securing larger holdings of timber, if an annual tax was not
required on the timber itself. I have studied this question in
foreign lands, particularly in Germany and Switzerland, and I find
that the result has been exactly the opposite. It is a short-sighted
policy which invites, through excessive taxation, the destruction of
the only crop which steep mountain lands will produce profitably.
Taxes on forest land should be levied on the crop when cut, not
on the basis of a general property tax--that unsound method of
taxation long abandoned by every other great nation.
GOVERNOR NEWTON C. BLANCHARD, of Louisiana: Under the present tax
laws of many of the States large assessments are put on timber
lands, and this is forcing timber holders--the owners of the
sawmills--to cut off that timber too rapidly. At least it is having
much effect that way. Give them the encouragement to hold back
and not force their product upon the markets, and then exempt,
by a system of wise tax laws, cut-over lands devoted to purposes
of reforestation.
MARYLAND STATE BOARD OF FORESTRY: The present method is to assess
woodlands under the general property tax, making the assessment
high where the timber is valuable and placing it low where the
timber has been cut off. There is in the operation of this system
a tendency to cut off the timber before it reaches matu
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