The Daily Missoulian. [volume] (Missoula, Mont.) 1904-1961, 1909-08-16

seems plain, bat the practical difficulty
il that such II reduction in taxation
means fncrcas - taxation ON other
property: and while most people warm
w advocate the preservation Of forests
that enthusiasm IL apt to cool il the
taxes Of such people be increased.
\ striking example Of this difficulty
may b" found in some of the heavily
timbered counties in oregon. In some
of these counties lumber lands
hear from = to IT per cent
of the enttr" public revenue. In
these counties it would hardly be feas-
ibi.. t. cithe- exempt timber lands
from taxation or suspend the coliec-
tion Of the tax by some system Of &C
cumulative taxation. or place such a
law specific tax thereon that the in
contivo to cut for. Sts WaStefulIy might
b. removed. The other taxpayers in
the county would never consent to as
suming this additional burden of s.
ucr cent.
Still il il inevitable that these coun-
ties will eventually be- confronted with
serious tax difficulties. Every acre Of
timber land that is denuded reduces
the taxable wealth of the county. 1t
will not be- many years before so much
of the timber of these counties vii!
HAY" been cut aS to seriously curtaii
the source of public revenue. At the
present time it seems to b. the policy
uf these counties to place high valu-
alton on the timber holdings of the
county upon the theory, evidently. that
these holdings reach "A nonresident
class from whom as much public rcye-
nue. AZ possible should lie cxacted. OF
course the timber owner seeks tn avoid
the burden by cutting his timber So
that I'm the long run these counties will
kin the goose that lays the golden egg.
Personally, cannot see much en-
enlargement for a change in the tax
situation concerning the maturod for
csts that are now standing. Not until
timber owners begin to allow their cut
over lands 10 be sold for taxes and
these tax lands become unstable will
il become generally appreciated that
taxation IL destructive to conservation.
When such m object lesson is brought
Ia public attention the way will have
been paved for an alteration in the tax
system ST. that the reforesting of cut
over lands will receive fair considera-
ton
1t liz not a system of taxation of
forest lands that concerns the student
Of economies: that problem has prac-
tically been solved. The tax experts
agree upon the method. The difficulty
iS in obtaining public sentiment suffi-
cicnt to inauguratc the system.
II il agreed that there must be radi-
cal changes in constitutional provi-
siouS. In other words, constitutions
must be so altered that for the pur-
pose OF taxation property may be elias
sifisd and taxed at different rates:
without such changes no reform IL pos
sibie: with such changes the legisla-
tive power remains unhampered and
free to enact Il tax law that will re
move the unjust burden on timber
lands and free to provide a source OF
enCoura cement for conservation.
As "A practical question | would urge
that the reform taxation be limited
to cut over lands. That Il state COM
mission he empowered tn cause n sur
vey Of the cut over lands to be made
ana to adiudicat" the question as In
whether the lands are best fitted for
agriculture or roforcsttnE; that from
this adjudication an appeal lies to a
court Of com ,pctcnt jurisdiction.
That after it mas hean determined
that the lands are suitable for r"forest-
ing they he classified unlcd the tax law
as rcforcSted lands. That all taxes be
suspended on said lands for a given
period Of years. the period of years
being what Is considered a sufficient
time to enable the second growth To be
come marketable product: that
thereafter and at the time of the mar
keting of the second growth Of timber
the tax exaction he made upon a pre-
vious cumulative consumption.
The lax should he made 50 low that
the 81 erui.,tiVc profit. the timhernan
might hope for. would be sufficient
incentive to cause him 10 reforest. The
aggregate tax | would suggest 60 To
the state to he used by the state in
the fire protection of the forests of the
statr.
Such "A system as this would in no
way cncrnach upon the sources of local
revenue. The lands having originally
been denuded of their forests by the
tax greed Of the counties and not be
Ing fit for agricultural purposes 1t can
he readily seen that as IA revenue pro-
ducinS source they possess no value
The great public concern is that the
coming generations should have Tor
est supply. and if that can h" dome
without reducing the sources nf public
revenue | fail la see how the question
of taxation can be involved in the
problem except as Il means of obtain
ing sufficient reyen''e t. cultivate ami
protect their rcgrowth.