Pullman herald. [volume] (Pullman, W.T. [Wash.]) 1888-1989, 1916-12-22
TAXING TIMBER LANDS

An authority on taxation ia a now
DOCK on The State Tax system" has
TINS to say about timber lands. the
proper method of taxing same.
Forest lands, very probabIv
should be put in class bv them
selves. This does not necessaril,
mean that they should be taxed AT a
lower rate. but that they should be
taxed by different methods. One
very important suggestion that has
been made is that an annual tax
should be imposed on the land and
tax on the timber when cut, the
latter being sufficiently high to
make up for the period of EXEMPTION
such an arrangement as this should
De made only with adequate safe
guards and limitations. In particu-
lar some provision would have TO he
made to protect the various taxing
districts, and perhaps the state it
self, from irregularity in income.
Strictly, this plan should not provide
| Tor separate classification of forest
land, but the timber would have to
be separately classified, whether re-
garded as real or personal property"
The above voices very comman
sentiment among the timber barons
| having holdings in Washington, and
| those who are more or less under
their influence. 1t is urged that it is
unfair to collect an annual tax when
there is no annual revenue coming
| IN from the property and that the
collection of such tax should be post
poned until the timber is sold.
If the principle is good it should
apply to other forms of property. The
holder of wild land should not be
taxed until it begins to yield reve-
nue.; the holder of vacant lots should
be exempt until he sells the lots and
| takes his profit; the eastern Wash
ington farmer should not pay taxes
on his land the summer fallow year;
there should be no tax on live stock
while it is growing to maturity; in
a hundred other cases the collection
of taxes should be deferred till the
era of returns.
1t is urged also that the deferring
of taxes will tend TO preserve the
| timber-pOstpOne the day of lumber
ing. 1t is doubtful if it would oper-
ate that way. But if it did it would
merely place a premium on specu-
lative holdings of this kind of prop
erty. If exemption from taxation
| is to be introduced as a principle for
accomplishing certain desirable re-
suits, there are many other things to
which it might better apply. For eX-
ample, the clearing of logged-off
| lands; the extension of drainage; the
planting of trees in treeless regions;
| the using of broad-tired wagons; the
development of irrigated tracts the
bringing of orchards to maturity, etc.
But there are other things which
should cause us to hesitate. If there
should be stricken for the time be-
ing a million dollars from our tax
rolls somebody else must pay it, for
we never actually go backward in
our expenditures. Who will pay it?
Other already heavily burdened tax
would be a great disturbance of the
annual incOme-noW too much, now
| too little. Schools and roads in heav
| lily forested districts would suffer,
and settlement would be retarded.
Periods of depression would be UNI
duly emphasized and likewise ex
travagance would increase at the
flush periods of the lumber trade.
The truth is, the timber owners
need no help for they discounted all
of this prepayment of taxes when
they bought the timber. Some of
them may have overloaded them
selves with the quantity, but that is
no unusual story for the speculator.
Millions of feet of this timber were
bought for from five cents per thou
/ sand stumpage up, as the records of
the state will demonstrate. The
great Weyerhauser syndicate pur-
chased from the Northern Pacific for
song and the Northern Pacific re-
ceived it from the people as a gift.
The reasons for classifying timber
separately are not greater than for
many other forms of property. Its
practical effect in this state would
be to make a great gift TO the tim
Der spectators from whom we suffer
enough already E. A. Bryan in
the Washington Farmer.
crREyTCHING THE DOILAR