Dakota farmers' leader. (Canton, S.D.) 1890-19??, 1908-05-01
TAXATION OF TIMBER
PROBLEM OF STATES
Exhaustive Study to Be Made by
New Hampshire, Aidsd by
National Bureau.
FOREST GROWTH IS INVOLVED.
Whereas Maine Would Place Burden
on Wild Lands, New York
Would Exempt Them.
Washington correspondence :

Washington correspondence:
Exhaustive study Of the forest taxa
ton problem as presented by the actual
workings Of existing laws is to be at
tempted for the first time by the New
Hampshire forestry commission in CO.
operation with the United States for
est service. The study will take in
the many questions Of forest land tax
alton and the protection of New
| Hampshire forests from fires. J. H.
| Foster of the forest service has been
sent from Washington to make the in
vestiga tions on the ground.
Because Of its thoroughness, New
Hampshire's study is sure to be fol-
lowed with great interest by New
York, Maine, Michigan, Pennsylvania
and other States which find the tax
problem a serious check to forest pre-
s~ervation. Mr.. Foster will find out by
painstaking inquiry in different parts
of the State and among all classes OF
citizens how the laws are administer
ed, how they are regarded and what
their effect is on the lumber industry
and on forest preservation. The result
will be to provide New Hampshire
with a better basis for revising its sys-
tenn Of taxing forest lands than any
State has ever had, if changes in Ii
present laws are found to be needed.
Taxation Of timber land is regarded
by officers Of the forest service as one
of the most important matters up for
discussion. They believe that upon the
right settlement Of this question de-
ponds largely the rapidity with which
private owners adopt forestry. Agita-
ton for a change is taking place along
two directly opposite lines-for an in
crease in the amount Of taxes to be
paid by wild lands on the one hand,
and on the other for laws which will
partly or wholly exempt from taxation
reforested lands, or defer he collec.
ton Of taxes on the forest crop until
it is harvested.
Those who urge increasing the tax
believe this class of property does not
pay its just share. Those h advo-
cate laws to tighten the weight of taxa
ton on forest lands in one way or an
other maintain that the public welfare
is promoted by the preservation of for
| SSlS, thiu lhdI lHe uloLc hcdNlly they
are taxed the more nearly certain it is
that they will be wiped out or will lose
most Of their value through destructive
numbering.
In Maine and New York proposed
changes in existing laws are under dis
c%ussion. In Maine a tax commission
appointed by the last legislature is
about to hold public hearings, and the
report is that it will be asked to recon-
mend a plan whereby wild lands may
be taxed on the same basis as munich
pal property, or about 2 per cent an
nually. In the New York legislature
a bill has been introduced which would
tax timber LAM managed with the APP
prevail of the forest, fish and game
commission at a rate not higher IMAM
that for barren in the same tax
district, with an additional tax OF 5
per cent on the stumpage value OF the
timber when it is cut.
In Maine the value of standing tim
her would be regarded as a part of
tbe value of the land, and the owner
would pay a rising tax as his timber
grows more valuable, until he cuts it..
In the New 1Ork Dill the umDeT Is re-
garded as a growing crop, which, like
other growing crops, should be exempt
until it is harvested. The New York
bill seeks to encourage forestry as a
means of increasing he wealth of the
State; the Maine plan would discour-
age it.
The New Hampshire study has been
undertaken in the belief that it will
help solve what Is ~undeniably a knotty
problem. A forest taxation law which
Is both wise and practical Is by no
means easy to frame.