The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1911-12-21

SiAe3hICd'
When we consider the taxation of
standing timber, the application of
common sense will soon lead us to a
conclusion upon which everyone, in
Guiding the timberland owners, can
agree. With all other kinds of real
estate it depends primarily upon the
management of the wn r, whether
there is an annual income or not.
TimberlaDds stand in a class apart.
sary to bring their one crop to ma
turity. Meanwhile the state distinctly
denies to the owner of wild lands the
right to exclude tourists and sports
men, These ere responsible for so
per cent of the forest fires in Maine,
and a constant fire hazard so great
that no corporation will underwrite
it. Until the timber is actually mature
enough to cut, the owner has practi-
cally no assurance that his land will
yield him any income during his life.
To levy an annual tax upon anything
approaching the selling value of tim
Der land, is under the above circum-
stances, manifestly a hardship. 1t
particularly Expresses the small pro-
prietor. 1t is about on par with
making farmers pay their taxes by the
week. This hardship is steadily driv-
ing the ownership of our timberlands
into large holdings, so that some por-
ton of each estate may be available
for cutting each year.
AS a matter of fact the present in
come which the state derives from the
taxation of the wild lands, amounts
to about % cents per thousand feet
of the annual cut We have the as
surance from the owners of some very
large holdings, that they would cheer
fully pay a tax of so cents per thous-
and, if assessed against the logs when
cut. A tax on that basis would double
the present net revenue, and make it
possible to relieve the excessive bur
den on the farming communities. 1t
would be easy to levy and collect for
two reasons: First, the entire annual
cut finds its way to market over a
very few routes; Second, the amount
of the cut is a matter of record with
the land owner, the logging con-
tractor. the river driving corporations,
and the final purchaser. The financial
interests of all concerned would al
ways insure approximate accuracy.
Forestry experts the world over,
agree that an income tax on the tim
Der when cut, is the next best thing
to actual ownership of the timberlands
by the state. 1t stimulates the prac-
tice of scientific forestry, greatly in
creases the ultimate output, and builds
up all those industries based upon the
consumption of forest products. II
would encourage the planting of lands
now lying barren md idle, thus
making them ultimately productive for
both the owners and the state. The
beneficial effect upon our water pow
ers and navigable streams is also
worthy of consideration.
The stumpage tax however, should
be supplemented by an annual tax
upon the land value, which in most
cases would be merely nominal. This
would have the double advantage of
providing the funds necessary for fire
protection, and encouraging the de-
velopment of those holdings that are,
or might become, too valuable to be
devoted to forestry.
The only way of escape from our
present unjust and iniquitous general
property tax, is by amendment of our
state constitution. The requirements
of that venerable document no longer
meet the needs of our times, although
its shortcomings are of the letter
rather than the spirit Only slight
changes are necessary to meet the
situation and make this read: "All
taxes upon any given class of real
or personal estate, assessed by au-
thority of this state, shall be appor-
toned and assessed equally, according
to the Just value thereof" Our legis-
lature would then have tho right to
consider each and every class of prop
erty by itself. and applying the SIM
pie principles of the square deal,
work out the solution of each problem
with reference to the facts. There is
no class of property, no industry and
no citizen but what would be bene-
fitted both directly and indirectly
This change in our fundamental law
cannot be difficult to accomplish, and
we recommend that the Grange make