Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1912-12-19
The PROBLEM
OF TAXATION
On Standing Timber From
Viewpoint Of Minnesota
Lumber Journal
PROBLEM IS PERPLEXING
Rockwell Plan Of Taxing
Timber Only When Cut
Is Not Perfect

Few questions connected with the
lumber and timber industry have re-
ceived more attention in recent years
than that relating to the taxation of
timber lands. In the older timbered
sections it has been demonstrated
without doubt that the disposition of
county officials, especially as shown
toward nonresident timber owners,
has been to tax the property all it
would stand, and little more. The
result of this unwise policy has been
to cause the timber owners to get
rid of their timber as rapidly as pos.
sible, leaving the bare land which is
often of little or no value for agricul-
ture and with so little value for any
purpose that the owners frequently
abandon it rather than pay the tax
es. From evidence that has of late
come to the front, it appears that
this record may be repeated in the
far west unless something is done to
mitigate conditions.
A comparison of the reports of the
Washington state tax commission for
the past four years furnishes some in.
teresting data, but none more inter.
esting to those who carry fair share
Of the tax burden-and also those
who do not-than the facts and fig
ures therein relating to timber lands.
Tho report shows that the Snohom-
ish county average rate of assess
ment ON this class of land during the
period named was the highest Of any
Of the great lumber counties, and re-
ports have been frequent of COM
plants from timber owners in other
counties that their taxes are out of
proportion to the real value to them
Of the property. That timber shall
not be taxed until it is cut is the
Recommendation to be made to the
next legislature of the state by Tax
Commissioner T. d. Rockwell. He
asserts that the present method tends
to force hasty logging, and to pre-
vent reforestation, and blocks con.
servation. He urges constitutional
amendment to permit the proposed
law to be passed. At the closing of
the convention of the Western For
estry and Conservation Association,
held last week at Seattle, E. G. Ames
also advocated the removal of the
tax on standing timber and the sub
stitution therefor of a tax at the time
Of cntting. Experts in the United
States Forest Service have also rec
omnnended similar legislation. A
method has also been suggested
whereby the land bearing timber shall
bo taxed at the same rate as wild
lanA adjoining until the timber is cut
and the timber then taxed.
1t In undoubtedly true that the pres
ent method of taxing timber lands
blocks conservation and prevents re-
foFestation. The disposition to in
crease the taxes on this form of prop
erty compels the timber owner to put
his logs on the market as rapidly as
possible and with little view to car
ing for the young and immature
growth for future cutting. Timber
values have advanced all over the
country, and will continue 10 advance
as the available supply decreases.
During recent years, in particular. the
lower grades of lumber have acquired
a value which makes it profitable to
manufacture the poorer kinds of tim
ber. provided that overhead expenses
are not such as to absorb that profit
A saw mill with a given capacity will
require the timber from less land If
the lower grades can be manufacture
ed At a profit, and given amount of
timber will thus last longer. High
taxes compel a timber owner to cut
only the better grades from larger
area each year, leaving the remainder
to rot in the woods. Reforestation
can never be successful and profitable
for private capital unless the carry
ing costs are low enough to make the
crop pay a profit after long term
Of years.
On the other hand, however, there
II the argument that If standing tim
ber is relieved entirely Of taxes until
cut. it will induce speculation and the
Withholding of large timber supplies
from the market for long period of
years. This might withdraw so much
timber AZ to cause an extreme short
ago Of lumber and result In exorbi-
tant prices for building material. The
answer to this, Of course. is that the
iDpending tax at the time the timber
q 10 be cut will always be charge
aeAtnst 1t which would prevent tim