essors, and glaring inequalities exist, not
only between neighboring towns, but also in some instances between
different parts of the same town.

The unequally high rate placed upon the timber of non-residents
is wholly iniquitous.

NEW HAMPSHIRE STATE GRANGE, Committee on Agriculture: Many of the
towns in our State invite the misuse of forests by overtaxation.
This should be guarded against. By reasonable thrift we can produce
a constant wood and timber supply beyond our own need, and with it
conserve the usefulness of our streams for water supply, navigation
and power, and at the same time increase the value of our farms.

E. M. GRIFFITH, State Forester of Wisconsin: The present method
of taxing timberlands is hostile to the forestry interests of the
State, as a single timber crop is taxed heavily and repeatedly,
and the owners are forced by our present laws to cut their mature
timber in order to escape inequitable taxation, to sacrifice their
young growth, and to disregard conservative methods of forest
management.

Taxes are unfortunately a very valid reason in many sections of
the State for not practicing forestry. Many town assessors seem
to feel that they must tax the timberland owner, especially the
non-resident owner, as heavily as possible, and naturally in
self-defense the owner is forced to cut his timber and so reduce
the taxes to a reasonable amount. Then, when it is too late, the
towns find that they have "killed the goose that laid the golden
egg." However, the loss of the taxes on the timber is but a drop in
the bucket compared to the irreparable damage to many communities
from losing the industries which depended upon the forests for
their raw material. To appreciate this one only needs to visit
towns in which the sawmills have shut down on account of lack of
timber.

Of late years the end of the timber has been largely hastened on
account of the excessive taxes placed upon it. The whole system
of forest taxation in this country is wrong, for it puts a premium
on forest destruction.

RALPH C. HAWLEY, Instructor in Forestry, Yale University: A system
of taxation which discriminates against timber, one of the chief
natural resources of the commonwealth, is to be condemned.

KENTUCKY STATE DEPARTMENT OF AGRICULTURE REPORT: When a rise in the
valuation of other than forest property becomes necessary because
of the greater development of the resources of the region, the
valuation of forest proper