Polk County observer. (Monmouth, Polk County, Or.) 1888-1927, 1908-03-24
to wild timbered lands In some coun-
ties In this state is unfair, unjust and
out Of reason on account of high valu-

: out of reason on account of high valu'
ations and high levies assessed.
'Timbered land should not be
singled out to carry too heavy a bur
den Of taxation. 1t is not regular
income producing property. The
present crop of timbered land can moi
be harvested except as required, and
can not be logged with due regard for
economy. The first great crop OF
western Washington must be largely
sacrificed. Only trees fit for use
under existing conditions will be cut.
The balance, waste and underbrush,
must be destroyed and removed before
new seeds will take root in the soil
and develop into the new crop of for
est
"It takes fifty years after the first
crop Of timber is removed to produce
trees suitable for sapling pile; con-
sequently private owners can i'll afford
to hold wild timbered lands for pur-
poses Of forestry at present rates OF
taxation. The government, state and
county, must assist. The homesteader
clears land at an expense of $500 an
acre in time, labor and money, but
pays no taxes on any such valuation,
and when he gets his land in condi-
ton never is taxed on his crop.
'@The timber land owner is assessed
on his crop and is asked to pay an
exorbitant tax on the same crop year
after year and generation after gener-
alton, and as there is no return in a
lifetime he must lose his investment.
"The taxation on timber, If collected
at all, should be collected when the
crop Is harvested. This generation is
living beyond its means, developing
the country. beyond its resources, and
paying the bills out Of a legacy Of debt
which future generations must pay or
repudiate. If we leave them legacy
Of debt why not leave them a legacy Of
resources to at least help pay the debt9
"All lands suitable for the growing
Of forests. delinquent for taxes, should
revert to the state and be reserved for
the growing of forests. The govern
ment and the state should reserve the
forests for the use and benefit Of
generations to come and encourage
private ownership to hold wild lands
for the cultivation of a second and a
third crop of timber trees. 1t is slow
growing crop and private ownership
must be-assisted aud encouraged to
make the investment. This can be
done by proper and just assessment
and reasonable levy Of taxes.
"Assess the land at, say, a fiat rate
Of 2 cents an acre per annum, and
exempt the growing crop of timber,
providing the owner will register and
declare his intention of holding speci-
fed lands for the preservation OF
growing trees and cultivation OF tim
ber When the growth is cut the state
should collect stumpage equal to
say / cent a thousand feet, board
measure, as a tax for each year SO
exempt, and preserve a lien on the
growth for the protection Of the state.
"For instance, II crop OF timber
should have been exempt for ten years
when cut, the state should collect 10
cents a thousand feet, board measure.
II exempt for fifty years, the state
would collect so cents thousand feet,
board measure, in addition to the fiat
rate collected annually on the land.
Until some such plan is developed
the Legislature, tax commission, boards
OF equalization and assessors should
do everything possible for the
encouragement Of growing trees and
the preservation of timber and forests.
"In Maine, 1 am informed, $3.50 an
acre is a high commercial valuation
for timber producing lands, and fifteen
years ago such lands sold for rs cents
an acre. In Florida $3.50 to $40 an
acre is considered a high price, COM
mercially, for lands producing timber.
"In this state timber producing
lands should not be expected, under
existing conditions and with such
fiuctuatlng markets, to pay a tax
exceeding is cents an acre per annum
and logged of lands, suitable for the
practical growing Of timber, a tax
exceeding 81 cents an acre per annum.
The land itself has only a nominal
value.
During the last five years I think
the assessors as q rule have placed too
high valuations on these Wild lands
and growing timber. Because some
body pays a big price for a tract OF
timber, say s25. so, or even 500 an
acre, that is no good reason why other,
even adjoining timber land, is worth
that much money. It can not all be
sold or logged or realized on at once.
II will take years to cut Of this growth.
Timber is only available when there
is an impediate use for a particular
tract and the owner is willing TO part
with it. Il may be located any
where-on water front or miles in
land-but is only available when
there is demand for q particular tract
OF land.
The owner Of a small mill along a
line Of a railroad may see his way
clear to offer q large sum for a
particular tract Of timber, but IL the