Title: Forest taxation in the United States /
Authors: Fairchild, Fred Rogers,; United States.
Date: 1935
Publisher: U. S. Govt. Print. Off,
Physical description: 681 p. : ill. ; 23 cm.
Language: English
LC classification: S
Abstract: Taxation imposes a burden on all forms of enterprise. The business of growing forests carry a reasonable share of the load. It is widely believed that the existing tax system imposes more than a reasonable share on forestry and discourages the use of private land for this purpose. This report contains the more important results of a Forest Service investigation on this subject. It presents a background of facts about the existing methods of taxation and their relation to forestry. It weighs the effects of taxation on forest management. It develops the principles of sound forest taxation.
Contents: Part 1. Introduction. pp. 3. Part 2. Financial organization of government in the United States. pp. 17. Part 3. Theory of forest taxation with special reference to the property tax. pp. 39. Part 4. The property tax: Assessement and apportionment. pp. 77. Part 5. The property tax: Collection and delinquency. pp. 151. Part 6. Forests in the propter tax base. pp. 199. Part 7. The property tax burden and its effects on forest management. pp. 225. Part 8. The absolute burden of taxation as controlled by governmental organization and functions. pp. 281. Part 9. Special forest-tax legislation. pp. 341. Part 10. Other taxes in relation to forestry. pp. 405. Part 11. Taxation of forest in northwestern Europe. pp. 421. Part 12. The forest-tax problem and its solution. pp. 521. Literature cited. pp. 641. Appendix. pp. 655.
Notes: Contributions from Forest service.
Subject headings (LCSH): Forests and forestry--Taxation.