REPORT OF THE WASHINGTON STATE COMMISSION
ON
FOREST LEGISLATION
-	INDEX-
Page
Report of the Comission ——--------------------------- —» 1-3
Appendix A- Letter of Gov.M.EJI&y appointing
Commission-	A-B
B Minutes of first Meeting^ May 28s 1910™	c-H
”	'"C	Report of Committee on Organization and
Forest Protection	9-84
ff	D	Report of Committee on General Policy
State Forest Lands-	25-33
E Report of Committee on Reforestation	34-43
"	F	Heport of Committee on Bogged-off Land-	44-48
"	G	Report of Committee on Forest Taxation-	49-68
ff	H	Authorities on Forest Taxation-	69-87
"	I	Reforestatio'n Addenda Shoeing Purchase of
Forest Lands for Reforestation purposes by other States-	88-99.3251 87
A
STATE OF WASHINGTON Executive Department
Olympia
April 28, 1910
R. W. Douglas, Esq.,
Sea11 le, Wash iri( ton.
Dear Sir:“
With respect to the meeting of the Logged-off Land Association, the Washington Forest Fire Association,and the Washington Conservation Association,held in Seattle on March 30, at which time a joint resolution was unanimously adopted requesting the Governor to appoint a Commission to consider and report upon legislative needs in relation to our forests,- the handling of our forest products,the logged-off lands problem, and the question of reforestation,- the report to be submitted to the Governor not later than December 1st,next, or at as much earlier date as possibles
I am pleased to comply with this request,as it is now time t iese matters should be carefully considered. A large portion of the natural wealth of the State lies in its vast forests,- the destruction,wilful waste of mismanagement of which would mean a great loss to our commonwealth. It is time our State should take up in earnest the question of reforestation, and where we find areas better adapted to forest growth than for agricultural purposes,some plan should be adopted whereby the State can take over such areas and start a vigorous campaign of reforestation. We have in the western sectionB
Governor’s letter - - - - 2
of our State vast areas of logged-off iands which 9if cleared of stumps,would make the finest of farming lands, but owing to the excessive cost of clearing it is not now available for agricultural purposes,, These problems should be studied to the end that some plan may be devised whereby tl.es© areas may be cleared at a reasonable cost and brought under cultivation#
Knowing the great interest you take In questions of this character, and your unselfish interest in our State's welfare I have decided to ask you to accept a place upon this Commission, which I trust you can accept.
As you are aware there is no appropriation made by the State to cover expenses of this kind, and the only reward you can expect will be in the knowledge that you have done this work to help your fe&low**timn and for the development and the building up of our State.
I shall ask r« J. J. Donovan to act as temporary chairman and name the place and date of your first meeting.
Wishing, you success in this undertaking:, I have the honor to remain,
Very respectfully yours,
(Signed) M. E. Hay, Governor.c
JUNTOS?; OF FIRST I.CEETIIB OF COE ISSION,- 9/28-10.
The first meeting of those appointed by His Excellency, Gov. M. E. Hay 9 to form the Washington state Commission on Forest Legislation,- or® in shorter title, the Commission on Forest Legislation, and in the following Minutes referred to as the "Commission"was held in tbs middle Assembly Boom of the Seattle Commercial Club* on the afternoon of Saturday,May 28, 1910, at Is30 o'clock, in accordance with the call for the meeting as issued by Mr. JW J. Donovan, the Governor's choice for temporary Chairman of the Commission* Tbs meeting was called to order by Mr. JW J. Donovan* The following members of the Commission war© present?
J. J. Donovan-	Prof*	B«	W* Thatcher*
H* Wo Douglas-	Prof .	H.	E* Benson-*
Geo* E, Boos-	D. P.	Simons-
B* 0* Ames™	Frank	H.	Lamb-
G-eo. S. Long-	Prof, Frank G* IIHer-
It was stated that imperative engagements elsewhere prevented the attendance of tbs two Spokane members d the Commission,* A. Q* Avery, and Je J, Browne,- the absentee members being the last two of the twelve who were appointed by the Governor.
A letter from the Governor stating that a previous encaye-ment for the laying of the comer stone of a public build in in Snohomish county prevented his attendance, was laid before the Commission, which letter, initialed by the Secretary for identification, is filed as part of the Minutes of this meeting.D
Minutes - - - 2
Copy of tbe letter of His Excellency, the Go\*ernor, dated April 28, 1910, creating the Commission and prescribing the scope of its duties, and a copy of the call of the meeting as made by the temporary Chairman* Mr. Donovan, under date of May 17, 1910, were laid before the meeting% the two copies herein referred to were initialed by the Secretary for identification and the same placed on file to form part of the Minutes of this meeting.
The temporary Chairman outlined features of the principal work to be undertaken by the Commission*and suggested means by which that work could be facilitated,~ after xiftiieh the Commission proceeded to organise.
On motion of R* W* Douglas, duly seconded* J„J*Donovan was unanimously elected to the office of permanent Chairman of the Commission.
On motion of Frank B. Lamb,seconded by Prof. Frank G.l iller, R*'. »Douglas was unanimously elected to the office of Secretary of the Commission,
The Chairman,-fr. Donovan, stated that four, or possibly five divisions of the general work assigned to the Commission would in all probability oarer the field of its activities,- the four principal divisions being forest Protection (against fire, etc.)| Reforestation; Forest Taxation? Logged-off Lands,
Mr. Donovan stated that while %'m Governor had s$t December 1st as the latest day on which the report of the Commission should be received, that the Commission should proceed with all possible dispatch consistent with carefulness ands
Minutes - - - - 3 accuracy to conclude its labors at th e earliest possible date.
The Secretary read an extract from the Governor's letter creating the Commission,and defining the possible scope of its work as followsi
---------"Consider and report upon the legislative needs
in relation to the forests of the State,” the forest products the logged-off lands —- and especially, Reforestation.”
The Secretary stated that some of the subjects that had been suggested to him from various sources (besides, or in connection with those already mentioned) were?
Logging| lumber manufacturing operations; state lands; forest administration under scientific trained foresters; provision for publication of forest and forest products lit-eraturs, approved by the State Board of Forest Commissioners,or the State Forester; wood preservation, and by-products such as wood alcohol,** wood pulp; resin; pitch; tar; gum; oils; bark-
The Chairman called upon each member of the Commission for an expression of his views as to what at the outset might be assumed as the scope of the Commission?s work-
Prof. Thatcher emphasised the need for special consideration of the means by which forest lands should be managed or administered, and the oconsideration of a system for making soil surveys throughout at least the deforested areas of the State.
Prof. Benson and Sir. Boos outlined some phases of the log-ged-off land situation; rof. Hiller referred to the necessity of guarding against enforced cuttins of standing timber as detrimental to the interests of the people of the entire State, through an inequitable method of forest taxation; Mr. Long outlined necessities and opportunities for reforestation,-andF
Minutes - - - 4
Mr. Lamb urged special consideration of the problems of State-owned forests with a view of insuring perpetual forest industries for tbe people, and perpetual income to the institutions for which the forested lands were granted to the State.
In discussion it was suggested that the State might provide for purchasing deforested lands*chiefly valuable for producing; timberthat there might be a maximum price limit above which the State should not consider the purchase of land- (A figure of ten dollars per acre was suggested as a fixed maximum price)- It was pointed out that as deforested land varied in value from approximately one-quarter of that price*- and might run somewhat above that in others,- and that deforested land values might in the future be considerably increasedthe whole matter should receive careful consideration at future meetings.
Prof. Benson favored the plan for a division of the work into sub-committees. On motion of sir. Ames, seconded by Wr# Douglas3 it was unanimously HSfOLTSD that a committee be formed consisting of tChairman and the Secretary of tbs Commission, and Prof. Miller!- that that Committee select from among the members of the Commission five committees to consist preferably of three members eaehs~ and to appoint one of the three in each committee to act as Chairman,- that each one of the five committees should devote special attention to one of the following divisions of the work assigned to its
(a) Forest Protection (against fire,etc.)\ (b) Forest Tax-G
Minutes of meeting - - - 5 ation; (c) Reforestation; ( d) Logged-off Lands; (e) General Policy Re State Forest Lands; and that Prof. Miller shall be a member and the Chairman of the Committee on Forest Taxation-
The special committee on appointments, through its Chairman, Mr. J. J. Donovan, named the five committees called for in Mr. Ames’ resolution, as follows:
Forest Protection (against fire, etc.);
D.	P. Simons (Chairman); Geo. E. Boos; Prof. Miller-
Fore st Taxation;
Prof. F. G. Miller (Chairman) ; E.G.Ames; J.J.Donovan-
Reforestation:
Geo.S.Long (Chairman); J.J.Browne; R.W.Douglas-
Logged-off Land:
Prof. Thatcher (Chairman); Geo.E.Boos- Prof. Benson-
General Policy-State Forest Lands:
Frank H.Lamb (Chairman); A.G.Avery; Geo. S. Long-
It was unanimously RESOLVED that the five committees shall submit progress reports for consideration of the Commission as a whole at the time of the next meeting, and from time to time thereafter.
Mr. Douglas moved that publicity be given respecting the objects and purposes of the Commission,- and also to its general proceedings, and that through the Press,interested citizens be invited to make desirable suggestions relative any natter within the scope of the Commission’s proper activities, and that the citizens should be invited to give to the Commission from time to time, such advice as appeared to the citizens best calculatedH
Minutes - - - 6
to promote the interests of the people of Washington, The motion seconded by Mr* Simons * was carried unanimously.
On motion of Prof. Benson, seconded by Mr. Lamb, it was unanimously RESOLVED to hold the next meeting of the Commission at Room 808 l/hite Building® Seattle, on the morning of Saturday, July 9s 19103 at 10s00 o'clock®
The meeting then adjourned,
R. W* Douglas,
Secretary.
Jo J„ Donovanj>
Chairman.1
Seattle, Washington, November 16,1910.
Hon. M. E. Hay,
Governor of Washington,
Olympia, Wn.
Sir
The Washington State Commission on Forest Legislation
appointed by you on April 289 1910, herewith submits its Report.
We met and organized on May' 38th,- the work was assigned
to five committees2
Organization and rotection-General Policy State Forest Lands-Reforestation-Logged-off Land-Forest Taxation-
Frequent meetings have been meld by the Committees and the full Commission, and we have agreed on the points which are set forth in the reports of tliie respective committees. -ORGANIZATION AlfD PROTECTI0N-The State Board of Forest Commissioners shall be increased from five to seven,- shall be non-political, and consist of the Land Commissioner, the heads of the two Forestry schools cf the State, and four members to be appointed by the Governor because of special knowLedge and fitness. This Board spall be paid per diem and mileage when attending meetings. The Forester shall be appointed by, and work under the Board as at present, but provision is made for increased compensation, assistants,2
(3)
and authority as set forth in the report*. We recommend the appointment of a special Timber Appraisal Board withmcmbers and duties as set forth on page .«*». of the report of the Committee on General Policy* which Board shall classify and set aside all lands more valuable for forest gro?/ing than for a* riculture, as State Forest Lands to be placed under the jurisdiction of the state Board of Forest Commissioners, which Board shall have all the powers relating to these lands now vested in the State Board of Land Commissioners,,
The Committee on forest Protection recommends, and we approve numerous minor chances in existing laws*- many of them recommended by the state Forester*** all tending to lessen risk of fire and to increase punishment for careless or malicious setting of fires. Full report of this Committee is given in Appendix w0n«
-GSB1L POLICY STATE FORSST LANDS-The Committee calls attention to the fact that the State still owns timber lands west of the Cascade Kountains, with a stumpage value of approximately thirty millions of dollars-(f30,000^000), and that it is the owner of many thousands of acres of land suitable for reforestation* but now entirely neglected. The necessity of thorough cruising, examination and classification of all these lands is made clear* and the duty of the State to conserve the growlag timber and dispose of land or timber on sound busira ss principles is strongly urged* All chan es proposed are in the interest of the State* and the recommendations of this Committee should have full Consideration. (See Appendix .»-REFORESTATION-
W@ have carefully considered the question of reforesting the great area unsuitable for other use. The present tax system makes it impossible for private owners to raise forest trees without actual loss* Until the law separates the tax on the timber from that on the land5 there is no hopeof new forests {grown by private enterprise* A constitutional ame.nl-raent is first necessary. Even if secured, it is probable that most work of reforesting will be done hy the State for many years to come9 and we look Id a State Forestry Department for the carrying on of this work. It should he made possible for private owners to undertake the work without positive confis~° cation^ as at presentf- but at best the number undertaking it will be few. There is little chance of profit, and much of loss. Appendix gives the full report of this special committee,
We also especially call attention to Appendix ”H?% which gives a large number of eminent authorities on forest taxation* From the list we quote the following from itie Conservation Conference at Washington* P. C.j
"Believing that excessive taxation on starring timber privately owned* is a potent cause of forest destruction by increasing the cost of maintaining growing forests, we agree In the wisdom and justice of separating the taxation of land from the taxation of timber growing upon it, and adjusting both in such manner as to encourage forest conservation and forest growing."
^The private owners of land unsuited to agriculture., once forested and now impoverished or denuded, should be encouraged4
(5)
by practical instruction, adjustment of taxation, and in other proper ways to undertake the	reforesting	tliereof „ft
Gifford Pinchot	)
Robert Bacon	)	Commissioners	representing the
James R. Garfield )	United	States
Sydney Fisher	)
Clifford Sifton t Commissioners representing the Henri Beland	)	Dominion of Canada
Romulo Escobar	}
Fiiguel A De Q,uevedo ) Commissioners representing the Carlos sellerior	) Republic of Mexico
a. H. Outerbridge~ Commissioner representing the
Colony of Newfound land
e are agreed that our present system of taxation is
accelerating tie destruction of the forests and preventing
reforestation.
The Commission unanimously favors a constitutional amendment ?
1. Permitting the classification of non-agricultural logged-off or burned-over land for the purpose of reforestation.
So Fixing nominal valuation for the purpose of taxation on such classes of land*
3. Deferring the collection of taxes on the timber on such land until the timber Lb cut.
'./© are thoroughly convinced that there can be no. real progress in private reforestation until the above principles
are enacted into law. The records of other.states given in
Appendix clearly point to this conclusion.5
(6)
-LOGGED-OFF LAUDS-
There are nearly two and one-half million acres of logged-off lands in Western Washington. They are increasing; at the rate of 50*000 to 60,000 acres annuallyless what may be cleared« These lands are a great asset and should be brought Into use. As large a proportion as possible (probably one-half of the total area) should b© transformed into farms, orchardss or pastures,- the remainder may be reforested under proper la^ys*
Y.e endorse the recommendation of the Committee for "Rural Improvement Districts** on the same principle as dike and ditch districts,, excepting that lands included in such districts shall be with the consent of all the owners? for the appropriation of 05,000.00 for use of the State Board of Geological Survey for continuing the soil sm?vey and classification? for 510,000*00 for use of the State College Experiment Station in carrying on special work,- and S,000.00 for continuation of State Universit3r studies of by-products of wood..
We also endorse the recommendation for purchase of non-agricultural logged-off lands at a price not to exceed $3.00 per acre, by the State? and the creation of a State Forest Reserve,- and believe the plan for providing funds from the sale of shore and second-class tide lands feasible and proper. (We refer to the report of the Committee (Appendix ) for reasons justifying these recommendations*6
(7)
«* FOREST TAXATION-
The special Committee on Taxation has given the subject close study, and we ask perusal of their full reports Appendix G~ Because of its compact summary of important points, we quote from the first page of that report?
f’From incomplete data furnished by the federal) government, the state, county assessors, and cruisers of private holdings, it appears that 'Washington lias three hundred billion feet of merchantable timber. Under normal conditions this timber is being moved off at the rate of four to five billion feet a year.
"In 19065 when the lumber production reached its maximum, the total income from our forests,- including products of all kindss~ lumber^ shingles* lath, tie8*poXes»firewood, etc8~ was upwards of 80 million dollars,” and in 190?, 76 millions.
"Probably four-fifths of the manufactures value of t-b forest output goes for labor and supplies,- thus benefiting evety branch of our industrial life*
"In noriml times the lumber industry employs 100,000 men-exclusive of those engaged in tbs transportation of the product to market. Two hundred and thirty million dollars are invested in milling and logging plants,- including logging railroads, many of our leading cities and towns are almost wholly dependent on tbs lumber industry\ it Ms probably contributed more to the settlement and development of the State than has any other Interest,"
While agreed that the present plan of taxation accelerates cutting of the forest,** the Committee asks only for changes which will aid reforestation.
To summarise:	We	recommend	changes in the Board of State
s
Forestry Comal si oners the placing of all forest lands under their controland the appropriation of ,200*000*00 by the Legislature for the protection and care of the forests for the next two years,- numerous amendments to the existing fire laws9-
-	- - -all for the purpose of better protection, have been(B)
agreed to after thorough discussion. A strong businesslike policy for the appraisal* care and sale of State timber and forest lands on the lines followed by successful private owners has been outlined.
The principles governing reforestation, as evidenced, by the experience of other countries and states, are made clear, and we ask that our laws be brought into accord with those that Wave proven successful elsewhere, and that the State itself actively engage in reforesting its denuded lands, and acquire others for this purpose,, when owners will sell for not to exceed $3,00 per acre* The latent value of our logged-off lands is recognizedf and for the continuance of the work authorised by the last legislfture9 and being done by the State College State University* and Board of Geological Survey,- we ask further appropriations of £17*000.00 and the enactment of a law facilitating the voluntary association of owners for the purpose of clearing land.
Cur present tax laws are not conducive to the best interests of the State5 but cannot be bettered without constitutional amendment. We therefore* ask that sue i amendment be submitted to the people with the end in vie?/ that tax laws favoring reforestation be enacted«
In considering the legal aspect of the various questions that have come before us, we have had the aid and the advice of Dean John T. Condon, of the State University with whom we will cooperate to prepare bills covering the points in this report which Your Excellency 'may approve for presentation to the State Legislature.8
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Washington ranks first in the list of timber producing States of the Union. If our standing timber were manufactured and on.cars9 its value at the mills today would be over four billions of dollars. Fully three-fourths of this amount represents expenditures for labor and supplies. The freight value for the railroads and ships is another four bllli0ns.
Y/e ask #108*500#00 for each of the next two years for our forest work. Pennsylvania spends {180*000 annually, and new York g118,000 on their comparatively small forests.
Believing that the protect!on, development and continuance of our greatest industry require changes in our present laws as recommended herein, we are,
Yours very respectively,
Washington State Commission on Forest Legislation,
Jo J. Donovan5 Chairman
D.	P# Simons, Jr.
E.	G. Ames Frank G. Hiller H. K* Benson
B. W» -Thatcher Frank B* Lamb George S« Long John T. Condon George E* Boos Richard W. Douglas
A true copy of the original:
Secretary
Washington State Commission on Forest Legislation,,9
(1)
Your Committee on Organization and Forest -rotection respectfully recommends adoption of the following proposed laws*
SECTION 1. There is hereby created a board to be known as the state Board of Forest Commissioners, consisting of the State Land Commissioner, whose term of office shall be co-extensive with his term as State Land Commissioner, the heads of the Forestry Schools of the University of Washington, and the Washington State College5 respectively9 whose terms of office shall be co~extensive with their terras as heads of the said forestry schools, respectively, and four electors of the State of Washington to be appointed by the Governor, whose term of office shall be four years from the date of the appointment? PROVIDED * however, that two of the first appointees under the terras of this Act shall hold office for only two years, and thereupon the Governor shall appoint the successors of such two-year appointees for the term of four years.
The aforesaid appointments should be roade from candidates presented by a committee composed of the President of the Washington Conservation Association, the President of the Washington Logged-off Land Association* the head of each of the forest fire associations incorporated under the laws of the State of Washington and maintaining an adequate forest fire patrol service -- the United States Forest Service, and the Master of the Washington State Grange — or by the Reads of successors to these organizations.
Each of the said candidates shall be an elector of the State of Washington, and shall be selected with the single view of securing the most competent expert judgment in the matters with9q
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which the Board shall deal.
For each position there should be at least two names presented3 each having the endorsement of two or more of the presidents, or heads, of the organisations hereinbefore specified; from the names so presented the Governor should select the appointees.
Should no two of the .leads of the organisations herein referred to, agree upon the required candidate with 30 days after the time for appointment of such candidates then the Governor shall5 without reference to the said organisations9 make the appointment for the10
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position, and such appointee shall serve throughout the unexpired term.
Each of the members of said Board shall take and subscribe to an oath or affirmation before some officer authorized by law to administer the same, to faithfully perform the duties of said office.
Those members of the said Board who are not ex-officio* shall receive compensation of $10.00 per diem, and also actual mileage while engaged in the performance of their Board duties3
Ex-officio members of said Board shall receive actual mileage and expense of subsistence while engaged in the performance of their Board duties.
The Secretary of State shall provide suitable quarters for the use of said Board and the state Forester in the State Capitol Building* The said Board shall meet at the call of the Governor as soon as convenient after their appointment, at the State Capitols and shall organise by the election of a chairman. A majority of the members of said Board shall constitute a quorum.
The Chairman of said Board shall each month, issue a written call for a meeting of the Board to be held during the next follov/ing month. The call shall specify the time and the place of the meeting —both of which shall be determined by the Chairman.
The Chairman shall also call special meetings of the said10a
(£a)
Board whenever requested in writing so to do by three or more of the Board members* or by the State Forester.
All meetings of the Board shall be held at the State Capitol5 or any other convenient place within the State,
The State- Board of Forest Commissloners shall supervise all matters of forest policy and forest management under th© jurisdiction of the States it shall have full power to appoint a State Forester; to make such rules and regulations for the preventions control and suppression of forest fires as is deemed necessary; to regulate and control the official acts of the State Forester3 fire wardens and forest rangers, and to have power to remove at will any of these officials; it shall be the duty of said Board to collect information regarding the timberlands owned by th® State9 through investigations made by the State Forester, fire wardens and forest rangers, regarding the condition of the timberlands belonging to the11
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State, reporting promptly to the State Land Commissioner any damage caused by forest fires and by illegal outting, or trespassing upon the State timberlands.
The State Board of Forest Commissioners is hereby authorised, when in its judgment it is advisable, to accent on behalf of the State, any grant of land within the State, which shall then become a part of the state Forest Reserve, provided that no grant shall be accepted until its title has been examined and approved by the Attorney General of the State, and a report made to said Board of the results of such examin~ ation.
The State Board of Forest Commissioners shall appoint a State Forester at an annual salary, the amount of which shall be fixed by the Board9 and payable in equal monthly installments out of the State Treasury* in the same manner as the salaries of other State officials are paid 5 he shall also be entitled to all office9 traveling and other necessary expenses incurred by him under the authority of the State Board of Forest Commissioners, while in the actual perform^ ance of his duties* All expenses so incurred shall be submitted in full detail to the State Board of Forest Commissioners for examination, and if ap roved and allowed by said Board, shall be presented to the State Auditor, who siBll, if found11a
(3a)
correct, draw his warrant upon the State Treasurer for the amount so allowed9 and the Ctate Treasurer is hereby authorized to pay said amount due out of any moneys In the treasury appropriated for this purpose.
It shall be the duty of the State Board of Forest Commissioners to audit and carefully inspect all bills of salary and expenses incurred by the fire wardens * and all bills authorised by the fire wardens and forest rangers for the prevention, suppression, checking or control of forest fires9 and to determine what amounts are justly due and should be paid. When so determined the said Board shall present a statement thereof for each county s accompanied by the original bills* to the State Audi tor, who shall audit the same , and if found correct, the State Auditor shall draw his warrants on the State treasurer in payment thereof, and the State Treasurer is hereby authorised to pay said warrants out of any money12
(4)
in the treasury appropriated for such purposes.
SECTION 2o The State Forester may at his discretion, subject to the approval of the State Board of Forest Commissioners, appoint trained forest assistants possessing technical qualifications, and employ necessary .clerical assistance, and fix the amount of the annual salary which shall be payable in equal monthly installments to each assistant * so appointed, or employed * and also employ fire wardens and forest rangers to be compensated as hereinafter presided.
He shall act as Secretary of the State Board of Forest Commissioners, or he nay delegate that duty to one of his assistant s.
He shall, acting under the supervision of the State Board of Forest Commissioners, whenever he may deem it necessary to the best interests of the people and the State, cooperate in forest surveys9 forest studies, and f crest pro-tection* and in the preparation of plans for the protection, management and replacement of trees, woodlots and timber tracts, with any of the several departments, or the governments of other States, and with the governments of the United States^ and of Canada, and with counties, towns, corporations and individuals within the State of Washington.
He shall2 subject to the direction^ rules and regulations12a
(4a)
of the Gtate Board of Forest Commissioners, have direct charge and supervision of all matters pertaining to forestry, including the forest fire service of the State.
The term "forest fire service” as used in this Act, shall be held to Include all fire wardens* forest rangers9 and help especially employed for preventing and fighting forest fires.
In times of emergency or unusual danger,, the Forester is empowered to mass the forest fire service of the State where its presence might be required by reason of forest fires, and to take charge of and direct the worfe of suppressing such fire.
It shall be the duty of the State Forester to enforce all laws for the preservation of forests within the State, and investigate the origin of all forest fires, vigorously prosecute all violators of this Act5 prepare and print for public distribution an abstract of the forest and fire laws of Wash-13
(5)
ington, together with such rules and regulations as may be formulated by the State Board of Forest Commissioners.
He shall ascertain each year the amount of the logs arid bolts cut, and the amount of lumber and other-forest products manufactureds and the quantity of wood used for the various commercial purposes within the State; also the amount of lumber and other forest products received from sources outside of the State.
Every person, firm and corporation within the State, cutting logs or bolts, or manufacturing, or using lumber, or other x*orest products, shall furnish to the Forest annually, when requested so to do, information relative to the extent of their production, conversion, or use of logs or bolts, lumber and other forest products, upon blanks to be furnished by the Forester. Any producer, converter or consumer who neglects or refuses to furnish such information within twenty days after requested by the Forester so to do, shall be liable to a fine of one hundred dollars.
The State Forester may, with the approval of the State Board of Forest Commissioners, publish for free distribution, information pertaining to forestry and forest products which he considers of benefit to the people of the State.
It shall be the duty of the State Forester to annually notify the county clerk in each county where fire wardens or13a
(5a)
forest rangers are appointed, giving the names of such appointees. He shall furnish notices printed in large letters on cloth, calling attention to the dangers from forest fires, and to the penalties for the violation of this Act; such notices to be posted in conspicuous places by the fire wardens or forest rangers in all timber districts, along roads, and trails, streams and lakes frequented by tourists, campers* hunters and fisherman, and in other visited regions.
/
The State Forester shall, subject to the approval of the State Board of Forest Commissioners, prepare all necessary printed forms for the use of fire wardens and forest rangers in connection Td th the granting of applications for permits to burn; fee* the appointment of fire wardens and forest rangers| any and all forms or blanks required or desirablei ana shall supply each fire warden and forest ranger with such forms and blank®.14
(6)
The State Forester sltall become familiar with the location and area of ail State timber and cut-over lands, and prepare maps of each of the timbered counties, showing the mtats lauds therein, and supply such maps to each fire warden, and in all ways that are practical and feasible, protect such laads from the ravages of fire and the illegal cutting of timber, reporting from time to time, direct to the State Board of Forest Commissioners such information as may be of benefit to the State in the care and protection of its timber.
It shall be the duty of the State Forester to institute inqu. iry into the extent, kind, value and condition of all timber lands in the States the amount of acres, and value of timber that is cut and removed each year $ the extent to which timberlands are being destroyed by fires5 and also examine into the production, quality and quantity of second growth timber with a view to ascertaining conditions for reforestation, arid not later than the first day of December of each year make a written report to the State Board of Forest Commissioners upon all such facts as found by him, together with detailed information as to the work of the forest fire service of the State.
The State Forester shall have power to appoint within any county in this State, where there is timber requiring14a
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protect ion 9 one or more fire wardens for all or any portion of the period during which the State Forester deems that forest fire dangers exist.
The State Forester shall have power to temporarily suspend any fire warden or forest ranger i?ho may be incompetent or unwilling to discharge properly the duties of his officep and to appoint his successor temporarily until his action shall be passed on by the State Board of Forest Commissioners.
Each fire warden shall receive a compensation not to exceed 05.00 a day far the time actually employed.
Fire wardens shall make their headquarters at the County Seat of the county which they represents and be equipped with suitable office quarters in the County Court House by the County Commissioners.
The Board of County Commissioners of any county in w "ich there has been no fire warden appointed* may request the State Forester to appoint a fire warden, and said Forester may9 if in his judgment the necessity exists9 appoint15
(7)
one or more fire wardens for each county.
The authority of fire wardens and forest rangers respecting the preventing, controlling or suppressing of forest fires, summoning help or making arrests for the violations of this Act, may extend to any adjacent county, or to any part of the State in times of great fire danger®
The salaries and necessary expenses of all fire wardens and forest rangers, together with all expenses incurred for help and assistance in forest fire protection, shall be borne in the proportion of two-thirds by the State and one-third by the county in which the service was given, and the expense incurred for forest fire protection.
All accounts of the fire wardens and forest rangers shall be submitted to the State Forester, as well as all bills for forest fire protection authorized by the fire wardens, and when such bills are approved and paid, as provided for in Section 2 of this Act, the amount of one**third of all such outlays in each county shall be due and payable on demand from each 8^ suGh counties into the State Treasury, and credited to the fund appropriated by this Act.
All fire wardens and forest rangers shall render reports to the State Forester on such blanks forms, or in such manner and at such times as may be ordered, giving a summary15a
(7a)
of how employed, the area of country vi si ted * expenses incurred
and such other information as ^&y be called for by the State Forester.
SECTION Z* Each fire warden and forest ranger shall be at all times under the direction and control of the State Forester9 and shall perform such duties at such times and places as he may direct*
It shall he the duty of fire wardens and forest rangers to post orrer the forest areas notices of warning giving the date of the closed season as provided far in .Section 6 of this ct, and copies of all such laws and rules as thqy may be directed to post by the State Forester* They shall investigate all fires and report all of a serious or threatening character to the state Forester immediately by telegraph. They shall patrol their districts? visit all parts of roads and trails and frequented places and camps as far as possible, warn campers or other users of fire* see that all locomotives and engines are16
(8)
provided with spark arresters and adequate devices for preventing the escape of fire or live coals from ash pans and fire bornesj in accordance with the law; extinguish small or smoldering fires; Impress or employ help to stop conflagrations3 see that all laws for the protection of forests are enforced, and arrest and cause to be prosecuted all offenders.
SECTION 4. All state land cruisers, and all rangers and assistant rangers of the U.S.Forest Service Mien recommended by their forest supervisor* shall be ex-officio forest rangers, and timber cruisers and citizens of the State advantageously located, may at the discretion of the State Forester, be appointed forest rangers and vested with their duties and power, but they shall receive no compensation for their services! the State Forester, his assistants, fire wardens*forest rangers and all police officers are lereby empowered to make arrests w it h ou t war ran t of pe r. ons vi oia ting th i s Ac t.
SECTION 5. Mo parson, firm or corporation shall burn any slashing, chopping, wood-land or brush-land within any county in this State in which there is a fire warden or forest ranger between the first day of June and the first day of October in each -year, without first obtaining permission in writing from the fire warden or forest ranger, and compliance with the terms of said permit; and any person, firm or corp-16a
(8a)
oration violating any of the provisions contained in precedin portions c£ this Section, shall, on conviction hereof, be fined in any sum not less than $25.00 nor more than >500.00, or be imprisoned in the county jail not exceeding thirty (30) days. Such permission for burning shall be given only upon compliance with such rules and regulations as the State Board of Forest Commissioners shall prescribe.
The State Forester, his assistants* or any fire warden of forest ranger, may at his discretion refuse, revoke, or postpone the use of permit© to burn, when such action is clearly necessary for yublie safety.
No person, firm or corporation small burn any slashing, chopping, woodland until all dry snags, stubs and dead trees over 25 feet in height, within the area to be burned, shall have been cut down, and until shch other work shall have been done in and around the slashing or chopping to prevent the spread of fire therefrom, as shall be required to be done by17
(9)
any fire warden or forest ranger.
When any person shall have obtained permission from a fire warden o1 forest ranger to burn any slashings made for the purpose of clearing land, the fire warden may at his discretion, furnish him with a man to supervise and control the burnings who shall represent and act for such fire warden * and shall have all the mowers and authority of the fire warden while engaged in such service* including the right to revoke such permit if in his opinion the burning authorized will endanger any valuable timber or other property. Such man shall serve only until such time as the party burning may be able to keep the fire under control himself,
Fire wardens are hereby authorized and empowered to em~ ploy a sufficient number of men to extinguish or prevent the spreading of any fires which may be in danger of destroying any valuable timber or other property in this State. Eveiy man so employed and also the representative of the fire warden supervising the burning shall be entitled to a compensation of twenty-five cents per hour for each hour’s actual service, and the firewarden shall issue a certificate to each man so employed showing the number of hours worked by him and the amounts due to him, upon which9 after17a
(9a)
approval by the State Forester * the man shall be entitled to receive payment from the State in the manner provided for in Section 2 of this Act,
In times and localities of unusual fire danger8 tbe Governor, with the advice of the State Forester, may suspend any and all permits or privileges authorised by the Section, and prohibit absolutely the use of fire herein mentioned.
Whenever during an open season for the hunting of any kind of game Inthis State, it shall appear to the Governor that by	reason of extreme drought,	the use	of firearms	or
fire by	hunters is liable to cause	forest fires he may	by pro*
elamation suspend the open season and make it a closed'season for the	shooting of wild birds and	animals	of any kind	for such
time as	fe yiay designate —and during the	time so designated,
all provisions of law relating to closed seasons' for game shall be in force.18
(10)
SKCTION 6. Any person refusing to render assistance when called upon by any fire warden or forest ranger, shall be guilty of a misdemeanor and shall be punished by	a fine
of not less	than ten	dollars	(§10.00) nor more than	one
hundred dollars (D1QQ.00).
Any person who shall wilfully or needlessly deface, destroy or remove any warning placard or notice posted under the requirements of this Act, shall be guilty of a misdemeanor, and shall be punished by a fine of not less than twenty-five dollars ( :25*00) nor more than, one hundred dollars ((1OO.OO) for each offense* or by Imprisonment in the cainty jail not exceeding thirty (50) days*
Any person who shall on any land within this State set and leave any fire that shall spread and damage or destroy property of	any kind	not his	own* shall be punished	by a	fine
of not less	than ten	dollars	($10.00) nor more than	five	hun-
dred dollars ( ,'500.00) . If such fire be set or left maliciously 9 whether on his own or another’s land* with intent to destroy property not his own, he shall be punished by a fine of not less than twenty dollars { 20.00) nor more than one thousand dollars (fljOOO.00) or imprisonment in the county jail of not less than one month nor more than one year, or by both such fine and imprisonment, and shall be liable for all such damages In a civil suit.18a
(10a)
All fines collected under this Act shall be paid into the county treasury.
During the closed season any person who shall kindle a fire on land not his own, in or dangerously near any forest, and leave same unquenched, or who shall be a party there to, or who shall by throwing away any lighted eigar5 matches, or by use of firearms„ or in any other manner, start a fire upon forest lands, not his own9 and leaves same unquenched, shall 'upon conviction be fined not less than ten dollars ($10,00) or be imprisoned in the county jail not exceeding two months.
SECTION 7. Any and all inadequately protected forests or cut-over land, adjoining, lying near5 or intermingling with other forest land covered wholly or in part by any inflammable debris or otherwise likely to further the spread
5
of fire, which by reason of such location or conditions or lack of protection endangers life or property, is hereby19
(11)
declared to be a public nuisance, and whenever the State Forester shall learn thereof he shall notify tlB owners or persons in control or possession of said land, request-* ing them to take proper steps for its protection and advising them of means and methods to that end.
SECTION 8 It shall be unlawful for any person* firm or corporation manufacturing lumber or shingles, or other forest products3 to destroy wood-waste material by burning; the same at or near any mill situated within 1/4 of one mile of any brush-land, timber-land or slashing, without properly confining the place of said burning; within fire walls and without further safeguarding the surrounding property against danger from said burning by such additional devices as the State Forester may require.
It shall be unlawful for any person, firm or corporation to destroy any wood-waste material by fir© within any burner or destructor aperated at, or near any mill and in relation thereto, situated within 1/4 of one mile of any brush-land timber-land, or slashing, without installing and maintaining on such burner or destructor a safe and suitable device for arresting sparks.
It shall be unlawful for any person, firm or corporation operating any power producing: plant* to use in connection therewith any smokestack, chimney, or other spark emitting outlet.(11a)
19a
without installing and maintaining on said smokestack, chimney or other spark emitting outlet;, a safe and suitable device for arresting sparks.
Any person, firm or corporation violating the provisions of this Section shall be punished by a fine of not less than fifty dollars {(>50.00) nor more than five hundred dollars (f500.00) far each and eveiy violation* to be collected by civil action in the name of the State, or by imprisonment for not less than thirty (30) days in the comity Jail.
SECTION 9. It shall be unlawful for any person, firm or corporation to operate any spark emitting railroad locomotive, logging^ or farm engine or boiler, at any tiie during the months of June to October inclusive* or for any person, firm or corporation operating any railroad locomotive, logging or other engine or boiler within 1/4 of on© mile of any forest, slashing’s, chopping or wood-land, or brush-land20
(12)
during the closed season,, without such railroad locomotive, or logging or other engine or boiler is provided with and uses a safe and suitable device for arresting sparks.
It shall be unlawful for any personP firm or corporation to operate during the closed season,, any railroad locomotive* or logging> or other engine or boiler9 within 1/4 of one mile of any forest slashing* chopping9 woodland or brush-land without such railroad locomotivef logging or other engine or boiler is provided with and uses an adequate device to prevent the escape of fire or live coals from all ash pans and all fire boxes except when s%id ash pans and said fire boxes are being cleaned when not in motion.
Every person, firm or corporation failing to comply with the provisions of this Section9 shall upon conviction* pay a fine for each railroad locomotive* logging or other engine or boiler,, for each day so operated without such
v
spark arrester9 or without such adequate device to prevent the escape of fire 'or live coals from said ash pans or said fire boxes3 of not less than ten dollars ($10.00) nor more than fifty dollars (|S0.00) per day for each railroad locomotive 9 logging or other engine or boiler so used* and shallSOa
(12a)
be prohibited from further use of such railroad locomotive logging or other engine or boiler, until such spark arrester* or such adequate device for preventing the escape of fire or live ooals from said ash pans and said fire boxes is provided and used therewith.
No person3 firm or corporation operating a railroad shall during the months of June to October, inclusivet permit any of his or its employees to deposit fire or live coals upon the right of way outside of the yard limits and within 1/4 of one mile of any forest slashings, chopping9 wood-land or brush-land, without such deposit of fire or live coals shall be immediately extinguished.
Any person, firm or corporation violating ,this provision respecting the deposit of fire and live coals, shall upon conviction pay a fine of not less than twenty-five dollars (825.00) nor more than one hundred dollars ($100,00) or be imprisoned in the county jail not exceeding thirty (30) days.
Fines received as a result of the violation of provisions set forth in this Section, shall be paid into the eu rent expense account of the County Treasurer.21
(13)
Fire wardens and forest rangers siall report any lack of sufficient spark arresters, and any lack of adequate devices for preventing the escape of fire and live coals, as provided in this Act* to the State Forester, and to the prosecuting attorney of their county * and the Superior Court of that county where suit is first instituted, shall have the jurisdiction of the offense*
SECTION 10. Every person, firm or corporation clearing right of way for rail, wagon, or other roads or trails, shall pile and burn on such right of way all refuse timber, slashings choppings, and brush cut thereon, and as rapidly as the clearing or cutting progresses, and the weather conditions permit, or at such other times as the Forester or his assistants, or any fire warden may direct.
During the closed season, such burning hereinbefore provided for in this Section., shall not be required to be done, while the Forester, his assistant, or any fire warden in authority, shall refuse to issue a permit for such burning.
Bvery person, firm or corporation slashing brush or timber, or cutting or logging timber, shall, as the work proceeds, and within the area of operations, cut down all snags, stubs and dead trees over twenty-five (35) feet in height.(13a)
No person, fi3& or corporation slashing brush, or timber, for the purpose of clearing land, or cutting or logging timber shall fell* or permit to be felled, trees in such a manner that t le tops or branches shall fall into green timber not owned by the person, firm or corporation felling, or permitting the felling of such trees, without first obtaining written permission of the owner of said green timber.
Every person, firm and corporation operating a donkey engine or other portable or stationary engine, for the logging of timber, or the clearing of land of tree stumps, or other wood material, shall during the closed season, ’maintain in readiness for use in connection with each and every such donkey engine* or other portable or stationary engine, a steam pump having not less than a one inch discharge, and equipped with one hundred feet of serviceable hose, for use in extinguishing fires; maintain a watchman at the point22
(14)
where the said donkey engine, or other portable or stationary engine may be located, said watchman to be on dut’r for at least two hours following every time when the said donkey engine, or other portable or stationary engine shall cease operations;
clear and maintain an area with a radius of fifty feet (50) from each donkey engine, or other portable or stationary engine said area to be cleared of all inflammable material except the fuel necessary to the operation of the said donkey engine, or other portable or stationary engine.
Every person^ firm and corporation operating a logging locomotive shall
have a man, or men, follow each logging train for the purpose of acting as fire patrol --the said man, or men, to begin the said patrol at approximately thirty (30) minutes after the starting of the logging engine which it is his, or their duty to follow|
maintain in readiness for use in connection with each logging locomotive, a steam pump having not less than a one-inch discharge, and equipped with 100 feet of serviceable fire hose for use in extinguishing fires.
Every person, firm or corporation who shall violate any of the provisions contained in this Section shall be punished by a fine not to exceed one hundred dollars (glQO.QO) or by imprisonment in the county jail for not less than thirty (30) days.(14a)
SECTION 11, Whenever an arrest shall have been made for a violation of any of the provisions of the Actg or whenever information of such violation shall have been lodged with him* the prosecuting attorney of the county in which the criminal act was committed shall prosecute the offenders with all diligence and energy. If any prosecuting; attorney shall fail to comply with the provisions of this Section he shall be guilty of a misdemeanor and shall be punished by a fine of not less than fifty dollars (i:;50.00) nor more than five hundred dollars (pBOQ.OQ), and by imprisonment of not less than thirty (30) days nor more than one year in the county jail*23
(15)
The penalties of this feet ion shall apply to any magistrate with proper authority who refuses or neglects to cause the arrest and prosecution of any person or persons when complaint under oath of violations of any pro? isions of this Act has been lodged with him.
Out of any money in the State Treasury, not otherwise appropriated5 the following sums are hereby appropriated for the purposes hereinafter designated for the fiscal term beginning April 1, 1911, and ending March 31, 1913, and the State Auditor is directed on presentation to him of properly certified vouchers, to draw his warrants on the State Treasurer, in payment thereof, and the State Treasurer is hereby authorised to pay said warrants out of any money in the Treasury appropriated for the following purposes, to-wit:
(1)	For salaries of the State forester
and assistant foresters *«». • •..* *. *»»» fl5,0Q0.00
(2)	For clerical, traveling and other
expenses of the State Forester and his forest assistants5 and for per diem compensation and expenses of the State Board of forest Commissioners while attending Board meetings ,<,,000.0	15,000.00
(3)	For protection of forests against fire, for the payment of fire wardens, forest rangers and aids* in patroling, and in preventing and suppressing forest fires within the State, for the prevention and detection of trespass on school and other State forest lands, and when approved by the State Board of Forest Commissioners, for the publication of information pertaining to forestry *. 0 «* *«»* * * *, 3 3 a 8««e B a 160,000.0023a
(15a)
(4)	For the establishment and maintenance of a State Forest Nursery, or nurseries, in which to produce forest tree stock* with which to plant State Forest Lands, and from which to distribute seed and seedlings at cost to private planters of trees for wood**lot , shade, wind-break9 and for general forest trees purposes § also to promote scientific investigations of forest growth	-;;;10f	OOO.OO24
(16)
All Acts or parts of Acts inconsistent with this Act are hereby repealed.
COMMITTEE on organization
AND FOREST PROTECTION
D. P. SIMONS, Chairman GEO. E. BOOS FRANK G. MILLER25
REPORT OF SUB-COI.SRITTSE ON STATE FOREST LAND POLICY
The problems assigned to this committee concern more particularly the proper utilization of the forest lands now owned, or which may hereafter be acquired by the State.
-	CONDITION OF STATS FOREST LANDS -
The State of Washington is In a very favorable position as regards the conservation of the forest resources, since the State is the owner not only of a large acreage of cutover lands, but a very large area of virgin timber of constantly increasing value.
Approximately 800,000 acres of State lands lying west of the Cascade mountains, were originally timbered; the merchantable timber from a considerable part of this area has been sold, but it is safe to say that the State is today the owner of at least 400,000 acres of timber that will probably cut sixteen billion feet,- worth Thirty Million Dollars at the present time.
Of the lands from which the timber has been sold since the State adopted the policy of selling the timber separate from the land, a great part of them is still in the ownership of the State, as the majority have but little agricultural value. These lands are in the worst possible condition as regards their future productiveness. Because of26
(2)
their soil and surface conditions they are adapted primarily
for the growing of timber crops of Fir, Spruce, Cedar and Hemlock. Kind Mature has done her best to re-forest with young trees, as soon as the virgin, timber was removed, but the little regarded or wilful slashing-*fire has* or soon will annul liar efforts, and with a few 'years of such recurring fires the areas will be left a seared waste« Undersize or cull material, that soon would be merchantable is destroyedthe young growth is killed^ the humus and soil consumedthe seed trees are gone and natural re** production becomes impossiblethen reforesting becomes entirely a matter of tree planting.
At the present rate of selling3 it will be only a few years before the major portion of the timber on the State Lands will have been sold*
REASONS TOY THjD STATS SHOULD PRACTICE CO8SEHVATION
OH ITS STATS LAHDS
1.	Because of its already large ownership in timber, the necessity of purchasing any excepting cut-over lands is obviated.
2.	It lias already in the State Forest Department, the machinery for forest work,- machinery which is nm actively engaged only a part of the year,- ia©o during the fire season.
3* The questions of taxes and interest on investment, such as arise in the case of private ownership! do not affect the returns, since the State pays no taxes and will have no26a
(£a)
capital invested.
4. It is the duty of the State to demonstrate by example that forest conservation is a sounds economic policy, applicable particularly to the state resources9 but possible and desirable on the part of private owners of forest resources.
5o The returns from the forests are for the benefits of the irreducible public school fund, fe are not handling that propert'y as a guardian should 5 if we are satisfied simply to exploit the virgin timber,, the land afterwards being allowed to become so much waste territory, when by proper aa /.agement they can be made constant producers of timber crops. While the crop rotation may be fifty years or mors* the rotation of children that must be educated at public expense, is much shorter.(3)
27
ESSENTIALS NEGBSSAHT FOB SUCCESSFUL REFORESTATION ON
STATE LAE© S
lo The fire aatrol and the protective system of the State must be developed to the point where it includes the protection of cut-over, as well as virgin timber lands.
The State forest lands are located in practically ©very township in the timber areas % to protect them, it will be necessary to patrol the entire timber district.
The subject of fire protection is the province of another committee 9 but this committee simply wishes to state this all important first consideration in any aspect of forest conservation is the portection from fire of all of our forest lands, whether out-over or virgin.
This has nothing to do with the burning of slashings, if such is advisable, but means that a fire is a firs* whether in big timber, little timber, or on logged-off lands it is proposed to reforest, or which are being reforested by natural processes; and the brush fire that is not worth not'ce because it is not burning merchantable timber5 is always the one which 9 when conditions become right, cievelopes into the destructive fire.28
(4)
Is such protection possible? Yes. German forests may be insured at the infinitesimal rate of approximately 1/4 of one percent on each 100.00 of value. Far less rish than our best fire-proof buildinr construction,- and waht other nations have don§, the United States can do.
2.	The control, management and disposal of th State forest la ids must lie with the State Forestry Department, or body that bas charge of the State Forestry administration, for the reason that in the case of lands with timberf the practice of forestry principles must begin before the virgin forests are removed. In order to promote natural reproduction seed trees must in many cases be left. They must he selected as regards age and location* marked and protected in cutting.
If we are to protect the young growth, fire lanes must be pro vided or slashings burned. The requirements of each tract must be studied by trained foresters and the necessary regulations become a part of the contract of sale of the virgin timber. Furthermore9 under our resent system of land sales, the State sells that which sotiB particular person wants to buy. Perhaps only one person is concerned in the purchase of the advertised tracti in that case, the appraised valuation is the only protection the State has against a low bid3~ and experience has proven that this is not sufficient to nrotect the interest of the State, No private owner would handle his lands on such a basis. The individual owner sells only such lands as he thinks29
(5)
advisable, and refuses to sell when his jud^nent dictates that he would do better by holding for the future, The sales of State timber lands should be on the same basis. The State Forest administration should have the pmrer of advertising for sale lands that forest policy dictates should be sold, or refusing to sell such lands as the welfare of the State demands should be retained.
To accomplish the above, necessitates a very radical change in our State land laws, and in the first place entails the segregation of the state lands into those that are agricultural and
those that are forest lands.
-	NECESSITY FOB ART ESTIMATE OF STATE FOREST LARDS -To do this, the first requisite is a careful examination and
estimate of the forest lands now belonging to the state, but we believe this is something that should be done at once regardless of its bearing on the broader questions of State forest conservation. The private owner is seldom satisfied with one estimate of his holdings. The citizens of the State of Washington are equally as interested in the extent and value of the State timber' lands, A valuation of the State forest lands would demonstrate their value of their proper management and -protection. The judgment of cruisers whether private or State, is not infallible, and the private owner seldom makes a large sale unless he lias as a basis, the valuation of more than one man. An estimate of State timber lands made at this time would serve as a check upon estimates made at the time of sale and save the State millions of dollars due to30
(6)
inaccurate cruises. If the counties are justified in cruising private Is ids simply as a basis of taxation, how much more justified would the State be in safe-guarding its timber sales by refusing to sell except on the estimate of at least two cruisers working independently?
We propose that the Legislature shall appoint a State Land Appraisal Board to consist of the Governor, the State Board of Land Commissioners and the State Board of Forestry, delegated with the power and with appropriation sufficient to enable them to make a complete and thorough examination of all State lands;
First* to ascertain their character9- whether agricultural or forest such forest lends to comprise those now covered with standing forests in merchantable quantities and all cut-over lands not adapted for agricultural or grazing purposes, but which may b© of value for forest graving*
In the case of the forest lands, the Timber Appraisal Board shall ascertain (1) the kind, quality, amount and value of timber growing thereon, and (8) the nature of surface and soil for the purpose of ascertaining whether such lands5 when cut over, will
be more valuable for agriculture or for 'forest growing.
Upon the report of such examination, as provided for above,
the State Land Appraisal Board shall proceed to segregate the
State lands into those that are agricultural and those that are
forest in accordance with the definitions above, and all such
lands as are determined to be forest lands shall be set aside
and designated as "State Forest Lands’- , and shall be as regardstheir management, sale and production under the jurisdiction
of the State Board of Forest Commissioners.
STATE BOARD OF FOREST COMMISSIONERS
The powers of the State Board of Forest Commissioners shall be amplified to include such recommendations as have been made by the Committee on Forest Protection* and particularly, the followings
1.	The protection of all State Forest Lands from fire under the Forest Fire Laws in force.
2.	The protection of State Forest lands from trespass-Little attention has been given to this matter and it is believed that there is and will be a saving that will pay for the expense of service. The private ownsr maintains trespass agents,
why not the State?
3.	The management of State Forest Lands especially to includes (a) Their valuation for purposes of.sale; (b) the power to advertise and offer for sale at not- less than their appraised valuation^ lands which it is to the interest of the State to sell (c) the making of contracts of sale by which natural production may be encouraged, or'the protection of the cut-over land facilitated. This may include such provisions as leaving of seed trees burning of refuse*- cutting of dead snags*-* provision for fire lane, etc.
4.	The reforestation of out-over lands:	This9	under Wash-
ington conditions would be largely accomplished by the manner of cuttings,- but the Commission should have power to replay.t o^ to foster reproduction in other ways where desirable, and to the extent possible by appropriations*32
(8)
5* Supervision of Trustee Contracts to assure the carrying out of the terms of sale,
6. To conduct forest studies and to publish and distribute the results thereof.
roarasR prowisighs
1* The sale of stumpage from State lands shall be made only upon condition that it shall be removed within five years,
and all timber not removed wt thin the period of five years shall be subject to an additional charge of $1*00 per acre far the first year; '£,00 for the second year;	5,00 for the third	year5	-54*00
for the fourth year, and	$5*00 for	the fifth year, and	in addition
to the five years provided above*
Under the present law, allowing removal within ten years, State timber is being pure based in large quant i ties for specula-* tion. The State without interest or tax charges should sell its timber only as needed for actual consumption.
2.	All State timber shall be sold separate from the land-If the land has an agricultural value it can then be sold for that purpose. If it is only valuable for forest rowing the interest of the State demands that it should be devoted to that
end, and tuat the profit	accrue to	the school fund.
3.	The State Board	of Forest	Commissioners shall	Wave
power to receive, after examination, such tracts or parcels of land as may be deeded to it, if in their judgment such may be or are valuable for forest growing ayad can be devoted to that purpose#33
(9)
It is believed that there are lands in private ownership which are of so little value to	the owner	that they may	be	glad
to donate them to the public in	this way.
4.	The State Board of Forest Commissioners shall have preference right to purchase any lands delinquent of taxes and purchasable under our tax laws9 at a price not exceeding the
amount of delinquent taxes and not exceeding $2.00 per acre.
5.	The State Board of Forest Commissioners shall have the
power to purchase at a price not exceeding $3.00 per acre, any lands which after examinations they shall deem suitable for forest growing. Such lands so purchased shall become State Forest Lands and shall be administered as provided above.
The above provision has been the basis of the forest policy of the Eastern States that have	taken up this	netter. Due	to the
fact that these Stases did not own lands,	the	necessity	of	pur-
chase is obvious * This matter is treated exhaustively under the report of the Committee on Beforestation, and we simply will state that the interest of the State will eventually suffer very materially unless every acre of our cut-over lands- not valuable for agriculture- is devoted to timber growing, and under present conditions , it is doubtful whether the private owner can or will do this. Hence, it becomes not only the duty of the State, but as shown, can and will insure to the everlasting benefit of the State and her people*
Frank H. Lamb, Chairman-George S. Long-John T« Condon-34
-REFORSSTATION-
Your Committee on Reforestation respectfully submits the following report and conclusions?
The proposition that any State should buy land on which to grow timber as a community enterprise, especially if the State as a whole is forested beyond cause for alarm as to supply for ultimate consumption in the State, raises at least three
questions to be answered:
1.	Why should it?
2.	Is this a theory, or a proved principle?
3.	What financial burden is entailed?
History has shown that it is fundamentally good policy for the State to own a large proportion of its land which, while capable of growing timber» does not promise a truly prosperous condition for settlement. This is for the reason that, if such land be held in private ownership* too small a proportion of the land is made either to produce wealth to its fullest capa-city, or through enhancing its taxable value to contribute its due share to the cost of government. While some uses of land, notably the agricultural,- require private enterprise for the highest community development and ability to contribute state or county revenue, this is not necessarily true of forestry. Where forest land lies idle it never can bear taxation equivalent to the direct revenue it would yield through State Forest35
(2)
management, and the relief it affords tax payers upon other forms of property by being left on the tax-rolls, is not real.
In older countries this principle is fully realized. Stated and municipalities own forests for the purpose of raising revenue which enables the reduction of direct taxation. And particularly they acquire poor* waste and devastated lands which by public action may be made productive3 but without it, do not help the community by yielding either taxes or products. As a well-
known authority has put it?
"Centuries of experience,- the gradual deterioration of millions of acres of land into wastes, and the accompanying evils of poverty, crime and lawlessness; the disturbance of • stream flow, etc.* all these liave taught the peoples of the ftates of Surope t ie necessity of this line of action. To-day these States have a regular appropriation for the purchase of such areas and for their reforestation. They do exactly the opposite of what we do in most of our States, where the poor taxed lands, etc., are crowded on the market at any price and to no purpose*”
While American institutions are. in many ways different from those of Europe9 these principles of economics are fundamental everywhere. We also want our cut and burned-over lands to be of the highest possible use to every citizen. To some extent- and the larger the better- private owners will practice reforestation?- especially if given a tax on yield and better protection against fire. But this will be confined mainly to the larger holders who intend to remain in the timber business indefinitely, and to the localities best adapted to such private enterprise. The many administrative problems of management and protection,- with an uncertain profit at best,-36
(3)
as well as accessibility to outlets in which they are interested, will require them to select the most advantageously situated compact tracts. This too, is borne out by history elsewhere. However sanguine we may be as to the progress of private forestry, there will remain large areas which, by reason of scattered ownership, or comparatively smaller promise of quickly and easily marketed yield, will remain uncared for by proper private /management.
The acquisition and management of at least a portion of these areas by the State* offers several distinct advantages to the community. The most obvious is that it is uneconomical to let them lie Idle,** to fail, to reforest them with any certainty, and to poorly protect them from fire* To do so means less forest logging and manufacturing employment to laborless opportunity for producers in other industries to market their products,- sue', as food-stuff, clothing, etc., to those engaged in lumbering5- less income to t le community through sale of forest products to other states and countries,- higher prices on forest products to our own citizens, less tax revenue, and an increasing menace to adjacent timber from the fires which prevail in such open tracts. These things alone warrant tl® people as a whole in taking steps to prevent them.
But, disregarding t ese great indirect benefits entirely, there is no doubt of the actual financial profit to be made on tie investment. Nowhere in the United States,- if in the temperate zones,- can merchantable timber be grown with so little37
(4)
assistance and so great rapidity as on the Pacific Coast. The climate, and the occurrence of fast-growing species give us an advantage over all other sources which will be called upon to meet the great future demand sure to folio?/ exhaustion of existing timber supplies. We can if we will, be the world’s timber producers without fear of competition.
And forestry is peculiarly suitable as a State financial enterprise because the State has not the freedom which private capital has to profit by speculation and highly remunerative business projects which involve corresponding risla. As a rule it must raise money by taxation or by low rate of interest on invested funds. Forestry affords an unusual opportunity to derive a large, safe and permanent income in lieu of taxation,, What that income may be is indicated by the Government's recent yield tables for Red Fir* showing that good situations will produce 28Mfeet an acre in 50 yearsj 41M in 60 years*-	56.7M in
70 years, and SIM in 80 years. At only ;;5 per M,- which price will probably be exceeded when the second crop is ripe* this would come to from ;140,00 to §305.00 an acre, or perhaps 4.00 a year per acre on the average.
Of course the original investment and annual charges must be set against this, bus here is where the State has the advantage over private owners,- for it is secure from unfavorable tax legislationcan protect more efficiently against losses, and above all, by engaging on a large scale5 can maintain the necessary trained administration at a minimum cost per acre, .'.here38
(5)
conditions would repay private enterprises the State can make still more money. Where private enterprise is not warranted* the State may still make a good profit. This has been amply proved over and over.
Nevertheless5 private forestry is also to be desired9 and its encouraging influence upon this private forestry, is another of the chief arguments for state forestry. It is necessary to overcome the indifference of the owner before he will attempt it, and to overcome the indifference of the public before he will be allowed to succeed. With tae example and experience of State action tb owner will be taught forestry methods and their successful results. He will be convinced of t ie profit he also may make and will be shown how to go about it* And as the commonwealth sanctions the growing of timber and the people get a stake in the project, the public will be quick to grasp the economic principles involved and lend its support to protective and encouraging measures in a way it never will as long as it regards the matter as only another money-siaking sche:o@ of the lumberman in which it has no part or interest except suspicion. rhe ideal9 if not tho only, conditions under which the owner can begin this work confidently are where he has the cooperation of the State in technical study of its forestry problems, in protection from fire and in improving forestry legislation a A developing correct public sentiment * He may be led by the State, or perhaps progress hand in hand with it in the work of reforestation, but will be slow to invest much in pioneering a movement in which the State, with greater security than he has, shows no confidence. Moreover, his financial abil-39
(6)
ity to reforest any part of his cut-over lands may depend on an opportunity to dispose of the remainder.
Again, reforestation is an important adjunct to the protection of existing forests, in which the State has a most vital interest both as an owner of large holdings and also through the importance of the revenue the lumber business brings in for distribution.
The great menace to our forests today is the increasing area of cut-over land covered with inflammable weeds and refuse and exposed to sun and wind, It is well known that most bad fires start in such tracts and spread to surrounding timber. ,„f cutover lands are allowed to comprise a greater and continually increasing proportion of the entire area, the hazard to the decreasing tracts of uncut timber will become prodigious. The best safeguard the latter can be given is to surround them instead by thrifty young trees of a second growthf too dense to permit the growth of combustible underbrush* and thus make the uncut timber safe from any but such violent crown fires as would rarely gain headway under such conditions. Honey spent to accomplish this protection of uncut timber by reforesting adjacent cut-over areas is equivalent to money spent for patrol, with the added advantage of paying dividends on the investment.
L'lany of our own states have already realized in some measure that the commonwealth should be the acquirer rather than the seller of forest land. It is of extreme significance that the conviction they show, and consequently the money they spend, is40
(7)
almost in direct proportion to the length of their study and experience.
If anything should give confidence to the States that show only the first signs of awakening to the subject, it is the fact
that those states which have gone into it thoroughly, and have had ample time to retrieve any errors of misplaced enthusiasm, are the ones most regretful that they did not begin sooner on a larger scale, and are now the most active in making up for lost time in respect to reforestation. New York* Pennsylvania, Minnesota, Wisconsin and Michigan are the most advanced,, in about the order named. The first three, and especially Mew York and Pennsylvania, have the longest experience and are now spending large sums in acquiring cut-over lands and reforesting them. And if it is profitable in such localities, how much more so must it be here where the growth is immensely faster and w lie re reforestation
is natural, or exceedingly inexpensive?
A brief review of the policies of these progressive States
is given later. It will be noticed that the greatest divergence is in the manner of financing the investments. Those which Riave had time to demonstrate the advantage of State action in respect to reforestation, are those which are making large direct appropriations with the approval of* or certainly without criticism by, the tax payers. Those States in wMeh the project is still more or less experimental in the eyes of the people are obliged to appear more economical. These have several alternatives-—-small standing appropriationsarrangement for diverting to41
(8)
the purpose the proceeds of resources already owned,- special
gtate tax,- and the issuance of either bonds or certificates
of indebtedness to be met by the enhanced value, or by returns
from t le products of the land required.
The small direct appropriation is merely a concession and
make-shift, though better than nothing. Clearly as a business proposition forestiy must be made more than a toy, although even-'this toy, has educational value as a beginning« Of the other three methods it is hard to say which is best without considering existing conditions of ownership, constitutional restriction, and efficiency of administration, too much haste may be bad, if it precedes technical competence9 integrity and a well-formulated policy $ dissipation of funds through extravagance 3 wolitical interference, or poor selection of lands, may easily discredit and stop the movement. But with the authority in competent trained hands, as expert as would be sought in buying and mi aging a mine or a railroad, it is evident that all lost time is lost money* The land is go in up- its nucleus of a second crop is probably diminishing* and the returns from areas that might be reforested are being deferred* The same money will not buy so much land later. Consequently, a bond issue would
seem best if all conditions are favorable.
The spscial state tax providing for a certain and fairly
large permanent fund is next in early efficiency, but it is subject in less degree5 to the same objections as the bond sale unless the-competent execution of a sound policy is sufficiently42
(9)
assured to secure public confidence.
The use of proceeds of other lands,, to secure and reforest
suitable cut-over areas is open to few objections if not prohibited by constitution.
We hesitate to pronounce an opinion in the case of the State of Washington just at this time. For example, much depends upon the equipment of the purchasing author!ty. For this reason it would seem to us best to consider the subject of land purchase along with that of the State's general forest policy. We are inclined to think the following general ideal should be sought!
The best obtainable trained forester with Western experience,- wholly free from political interference* wi th adequate assistance. We shall not discuss here the forest
fire work which should go with his office* In such natters as land purchase he should not be supervised by a Board* but
should be authorised and empowered to act with the ccnsent of
the Governor.
Immediate legislation should provide for consolidating the State’s virgin timber holdings by exchange with the national Forests. The State Forester should begin at once to plan on this basis for a number of ftate forests of virgin timber, and let that objective9 to some extent aid in planning also for the acquisition of cut-over lands. The relative location of both will be factors in future administration* Similar consideration should arise in all our rent sales of state timber9 for its advantageous replacement should be kept in view*43
(10)
We should also attempt to secure a constitutional amendment permitting the use of at least part of the proceeds of State timber and lands- perhaps supplemented by a water-power tax*- in acquiring cut-over lands0 The investment would pay more for school use in the long run than interest on the present irredic ibis fund. State land more valuable for other purposes than for timber growth should be sold and the proceeds put in the forest land pur elms© fund. Land chiefly valuable
for forests should not be alienable at all.
In the very beginning; of our reform perhaps a direct appropriation is all we could expect to get9 or spend intelligently pending the working out of the policy suggested. As it becomes evident where the land should be bought (in furtherance of a definite State forest scheme)9 the funds therefore should be increased9 and moreover, by that time our amendment to get school and grant land proceeds may become Q'oerative* If opportunities for profitable purchase faster than this permits are then indicated* the time may be ripe for a bond issue or for certificates of indebtedness on existing tracts.
To sum up9 the idea is to build up a strong state forest management such as befits our State which has such wonderful possibilities in this respect, to build up under a definite farseeing policy, and supply funds just as fast as the system develops to insure its wise use. Only the roughest outlines(10s.)
43a
of such a policy have been tentatively presented above, more as suggestions than as matured conclusions.

Committee on Reforestation,
George S. Long R. W. Douglas44
WE, your Committee on Logged-off Lands, beg leave to submit the following summarized report of our recommendations with reference to the general problems involved within the province of this sub-committees
-I-
We endorse and approve the item in the budget of the State Board of Geological Survey providing for an appropriation of $5,000.00 to continue the soil survey and classification of the logged-off lands of the State. We base this action upon the
following facts:-
1.	The very efficient work of the tT.S.Bureau of Soils in
cooperating with the State Geological Survey by sending its most experienced fiold-men and in expending a sum considerably in excess of what the State Geological Survey has at its disposal*
2.	The urgent necessity of having a classification of our
logged-off lands into agricultural and non-agricultural lands as a basis for the future development both of reforestation and of agriculture.
3.	Attached map shows the area completed, and suggests the desirability of completing the work a uniform and correlated basis.
4.	This Survey when completed, will furnish data upon which the proposed Board of Appraisers (as recommended by the Sub-committee on State Forest Land Policy) may adopt a system of classification of logged-off lands, into agricultural and non-agricultural areas.45
Logged-off Land Report -- 2
-life endorse and approve the item in tbs budget of the State College Experimental Station providing for an appropriation of $10,000,00 to carry on special work on the utilization of logged-off land. Je base this action upon the following facts:
1.	Agriculture for the most part in the timbered sections of the State has followed the river bottoms and occupied the alluvial soils. The utilisation of the glacial soils of tbs uplands presents special problems both of crops and of methods which need actual demonstration*
2* The variation in types of soils and moisture conditions calls for a larger number of demonstration plots than can ordinarily be undertaken in the routine work.
3a A systematic campaign of education and demonstration requires the presence of an increased corps of workers to carry on this work*
-III-
e endorse and approve the item in tbs budget of the State University providing for an appropriation of m29000.00 to continue the work on By-products of wood, te base this action upon the following facts %46
Loggod-off Land Report — 3
1.	The cooperative work of the U. S* Bureau of Plant industry with the State University and State College Experimental station has given us vezy valuable data on land clearing. Inasmuch as the by-products industry of Michigan is materially assisting in the clearing of land* a thorough investigation of by-products from waste wood should be undertaken.
2.	The work done thus far is chiefly of a prelImlnaiy
character showing what lines are feasible and what are impracticable o A continuation of the work is therefore essential to insure results that will be conclusive either for, or against	the	establishment of the industry.
3.	It	is probable that the Bureau of Plant	Industry will
agree to cooperate to the same monetary amount and publish and distribute the final resort.
-XV-
We endorse and recommend the enactment of a legislative prevision for the creation of "Bural Improvement Districts". Our action is based upon the following facts*
1.	It	will permit of the economy that	comes from the
use of high	power machinery and experienced	land	clearer s.47
eLoggec!-off Land Report,— 4
2.	It will tend to produce development centers, or c e nt ral i zed c oramuni ties*
3.	It will permit of an extension of payment for the cost of clearing*- thus making the crops yield returns with
which to make the annual payments*
We favor the purchase of non~agricultural logged-off lands (at a price not to exceed $3.00 per acre) by the State* and the creation of a State Forest Hsserve. We recommend that the legislator e set aside a fund of not less than 30 per cent of the annual income to the general fund from the sale of State,shore and second-class tide lands. We al so reeamraeal the creation of a State Forest:^ Department to assume full care and responsible lity of the State Forest Reserve* We base our action on the followings
1. The sale of shore and tide lands is necessary for the development of this class of lands,
2» The purchase of non-agricultural logged-off lands for reforestation by the State is necessary for the development of this class of land.
3.	In effect this plan involves merely a change in the location of State lands, giving up to individuals land neces-48
Logged-off Land Report —* 5
sary for the development of the State and taking from individuals, land necessary for the continuance of our forests.
R* Wo Thatcher, Chairman Geo. 2. Boos H. £* Benson
Committee on Logged-off Land-
of the Washington State Commission on Forest Legislation.
October 22, 1910FOREST TAXATION-
49
From incomplete data furnished by the federal government the state, county assessors„ and cruisers of private holdings, it appears that Washington has three hundred billion feet of merchantable timber. Under novml conditions this timber is being moved off at the rate of four to five billion feet a year. In 1906 when the lumber production reached its maximum, the total income from our forest,- including products of all kinds,-lumber, shingles, lath, ties, poles, firewood, etc., was upward of eighty million dollars,- and in 1907, seventy-six million*, Probably four-fifths of the manufactured value of the forest output goes for labor and supplies,- thus benefiting every branch of our industrial life. In normal times the lumber industry employs one hundred thousand men, exclusive of those engaged in the transportation of the product to market. Two hundred and thirty million dollars are invested in milling and logging plants,- including logging railroads, Many of our leading cities and towns are almost solely dependent on the lumber business. It has probably contributed more to the settlement and development of the State than has any other interest.
This analysis of the lumber industry will show not only the immense value of the forest as a resource to the State, but it will serve as a basis for arguing the need of adopting50
(2)
such measures in the handling of this resource as will insure its perpetuity. Western Washington, with her wonderful possibilities for timber px’oduction in common with the rest of the 'acific Coast region, should eventually lead the earth in the application of forest principles. Since 1906 and 1907,
owing to the business depression due to one cause or another,
i
there has been a material decline in the lumber out, but this
is only a temporary slump which is common to the lumber industry of the country as a whole, and with the return of normal business condi Hons the output for Washington will rapidly increase.
At the rate of cutting in 1906 and 1907, Washington forests would be exhausted in fifty to sixty years, if new growth is disregarded9 If new growth is taken account of, this period would be extended somewhat, though just how much is problematical, sine© we do not know the acreage in new crop which will be large enough to cut, as the old growth begins to give out.
It may be said in passing that the great body of the old forest is in a decadent condition. It is putting on some increment from year to year, but this growth is probably off-set by loss through decay and windfalls, so that this old virgin forest is hardly more than holding its own, if that. However, this can ardly be used as an argument for rushing this old timber off, as it is still safe for a number of years. Wuch of it has st^>od 300 to 500 years, hence 25 to 40 or even 50 years longer will not affect it seriously. Loss through51
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deterioration on account of age will be slight as compared with loss through waste if the timber is rushed off on a weak market.
If the annual cut even of 1906 and 1907 were not to increase it is possible that the new supply would begin to come on by the time the old is exhausted. But in view of the growing scarcity of timber in other forest regions, it is very probable that the cut will within a few years surpass that of 1906 * when it reached the maximum« The cut nearly quadrupled in the seven years from 1899 to 1906. If it shall increase at one-half or even one-third of this rate in the future, than it is certain that under prevailing methods of handling our forests, we have lean years ahead. It is of vital importance to the State as a whole to those remotely interested in the forests as well as to those whose meney is invested in them, to put the lumber industry on a permanent basis.
The federal government controls nearly one-half of the . forest area,and probably one-third of the standing timber.
These national forests are already under management and plans are being worked out which will insure continuous crops * It is the hope that the state will inaugurate a comprehensive forest policy which will enable her through purchase to : reat-34E increase her forest holdings and then put the whole under scientifie managemeat.
But any forest policy goes only half-way which does not include private holdings. Two primary obstacles stand in the52
(4)
way of the practice of forestry on private holdings,- the fire hazard and taxes,- neither of which is necessarily insurmountable. These are not the only barriers ccnfronting private forestry, but they are exceedingly important ones, and with them removed, the way to the practice of forestry will be opened to a large proportion of privately owned lands.
Your sub-committee on Forest Taxation- in cooperation with the United States Forest Service- has had for some weeks an investigation underway to determine the actual burden of taxation on forest land and its effect on the management of forest property. Several hundred letters were sent to forest owners throughout the State, calling for i if o mat ion bearing on this question. Replies to these letters, interviews with lumbermen, tax officials and others, supplemented by a research study of the county and state tax records and of publications on forest taxation constitute the basis for this report .
The subject readily divides itself into two sub-topics,-Taxation of Merchantable Timber, and Taxation of Cut-over lands'
-	Taxation of Merchantable Timber -
An Act of the legislature in 1905 provided for a State Tax Commission. This Commission immediately set about investigating the methods used in assessing timber-lands. It was soon found that the appraisement of this class of property for assessment purposes was purely guess-work, resulting in the grossest inequalities of values,- tse poorest a sd out-Uf-the-way53
(5)
tracts often being assessed at the same value as the best and most accessible, The Com ission at oyace began a campaign for a cruise of the timber in the different counties,- and such a cruise has now been made in all the important timber counties except Chehalis,
Prior to 1903 the land of the State had been classes, merely as improved, and unimproved land, timber lands being included in the latter. In 1908 the timber lands were segregated iynto a third class, except in two or three counties, and assessed separately. The county assessors reported for that year- 5,731,532 acres of timber land in the State subject to tax, with an assessment value of 989,440.00,- or 012,91 per acre for the State at large, ayid about flS.OO for estern Washington alone. These valuations are admittedly low, and yet since the timber!and is assessed annually, they exact a tax which in the course of a very few years places a value on the timber^ holdings beyond what they are capable c£ maintaining.
For example, the average acre of timber in Western Washington is now paying an annual tax of about SOcents. The tax rate is around 30 mills, and the ratio of the assessed to the true value is about 40. If the owner pays the 50 cents tax but once he pays on an assessed valuation of §16.^6, a d on an actual value of ,"41.60, If, however, he pays it every year for five years, and is allowed 5 percent compound interest of his payments, the taxes amount to VS.76, which places an assessed value of $92.00 on the timber!and, and an actual value of 230,0054
(6)
In ten yearss the accumulated taxes and interest would amount to $6.50 which gives to the land an assessment and an actual value of 5210.00 and f620.00 respectively. In 20 years the owner would pay A16.54, which places an assessed value of 0351.33 and an actual value of 01,378.40 per acre on his land, values which of course are impossible.
But the argument is made that the value of stumpage is rising and will continue to increase sufficiently to absorb the taxes and still make the investment an inviting one.
It is further argued that much of the timber has been bought up by outside capital, and is, therefore* held by parties who do not in any way contribute to the welfare of the State except through taxation, and that the state is entitled to a large benefit from tiis source. But these arguments are not germane, and should not be allowed to cloud the really vital question,- namely,- wm t is going to be the effect of the present tax system on the matter of a future timber supply?
This investigation has shown that it is not so much the amount of the taxes, as it is the system to which objection is made. Many an owner coaid hold his timber for a number of years and pay the accumulated tax with interest when he harvests his crop3 who would be obliged to harvest early where the tax must be paid annually. The tax on timber land has increased rapidly in the last few years, and there is strong pressure Bjeing brought to bear on tax officials constantly to increase it still further. This pressure will be stronger in the future than it has been In the past, for as additional land is cleared and in consequence55
(7)
yields less tax revenue, the tendency will be to require the uncleared land to make up the difference. The facing of this almost certain Increase* together ?/ith the annual recurrence of the tax whatever it is, with no income from the property itself with which to pay it, is going to have the Inevitable result to hasten cutting unduly, which means enforced waste through the rushing of the timber off on a weak market. In fact there is just now a decided movement in this direction.
In the letters sent out to timber owners, among other questions asked was this one- 1fHas taxation ever hastened the cutting of timber on your holdings?” One hundred and thirty three replies have been thus far received to these letters, representing holdings aggregating over 800,000 acres# In answer to this particular question 70 say no; 39, yes; and 24 do not answer it. It is of interest to note that of the 70 who say that taxation has not hastened cutting on their holdings in the past, a number reply that it is going to force them to cutting very soon* It is admitted that other causes than taxes such as Interest, the fire risk, the necessity of keeping milling plants supplied, etc. have the effect to hasten cutting,- nevertheless, the present tax
system is a very Important factor that must be considered.
This report has intimated the extreme probability that the
present supply at best will be exhausted before a new supply is grown. It has been said that * 3 percent of the manufactured value of forest is put into general circulation through the payment of wages and in the purchase of supplies- It is, therefore, not only to the highest interest of the State, but it is the56
(e)
duty of the State to assist in every way possible in putting
the lumber industry on a permanent basis.
A system of forest taxation that has been suggested as a
substitute for the mresent one9 as applied to the existing mature stand, is to tax the land and timber separately, by laying an annual tax on the land and taxing the timber when it is cut.
The system is not new as it is the one in use in most of
the leading JUuropean countries, having been practiced by some
of them for a century or more . There it is recognised that an
annual tax is highly diesirable as a certain definite revenue
far the State, while an annual tax without an income from the
property taxed * mirks a hardship on the forest owner. The
system in vogue in the European countries referred to, is an
attempt to satisfy these opposing interests. This system is
illustrated in Tables I and II. They are not presented as
ideal tables, but merely to explain the general plan3 which in
practical operati on, would nacd to be modified from time to time,
to meet new conditions as they might arise. They are worked out
for Western Washington* because more reliable data on which to
base such tables are available for this part of the State than
for the State at large.
In Tab Is I, the first part shows the amount of tax per acre
the State would collect for different periods of years under the
plan now in operation*- the la id and timber to be assessed annual-
at 50 cents per acre. The second part shows the amount of taxes
which would be paid under a plan which would place an annual tax
on the land of 10 cents per acre, and a percentage tax on the57
(9)
stumpage value of the timber when it is cut. It is assumed
that the average stumpage value of the timber cut in the next
be
five years would/02.00 per 03.00 per M far the second five
year period? §4.00 per M for the third year* etc. Thus in 40
years stumpage values would rise to 010.00 per M. The same
price is assumed for the next period9 since probably stumpage
values will not rise much beyond this figure® The values here
may or may not be correct* but in actual practice stumpage values
could be estimated for short periods and thus made to conform
very nearly to real values.
The rate per cent on the stumpage value as given in column
9? is determined in the following manners An average stand of SOM board feet per acre is assumed,- as this is about the average figure reported by the county cruises, tt has already been noted that the average tax per acre in Western Washington at present is about 50 cents. Since under the proposed scheme 10 cents per acre annually is assessed against the land , the balance of 40 cents per acre would be levied on the timber3 assuming that timber property would pay the same amount of tax under the prom sed system as under the present one* Dividing the amount to which an annual tax would accumulate at 5 percent compound interest in any given period by the value of the timber for the same period gives the assessment rate per M for that period. For example an annual tax of 40 cents at 5 percent interest compound^ amounts in 5 years to $2.21- The yield of SOM feet multiplied by y&*QO§ the stumpage value assumed for the first 5 year period9 gives $100.00 as the value of the timber57a
(9a)
per acre. The accumulated tax of $8.21 divided by $100.00 Gives 2.2 per cent as the rate per cent as which stumpage is to be assessed for the first 5 year period. Thus the tax per acre for the period would be p2.2O as shown in column 7, or 44 cents per acre per annum as given in column 6. Manifestly the man who cuts in the first part of the period,- say in the first or second yeor, should not pay the same amount of tax as the man who cuts in the 5th year. The scheme, therefore, contemplates that the tir/iber which is cut yearly in the period58
(10)
shall be ass sssd at a per annum rate as given in column 6.
By comparing columns 10 and 11 with columns 2 and 3* it will be seen that under the conditions assumed the scheme proposed would yield practically the same revenue as the one now in vogue,
Table II differs from Table I mainly in the method of assessing the yield tax on the timber. Like Table I, it provides for an annual tax of 10 cents onthe land,- but instead of placing the yield tax on a percentage basis* it taxes the timber at a flat rate* varying according to the period in which the timber is cut* from 1 cent to 2-1/S cents per thousand per annum. For example, for the first 5 years the tax would be 1 cent per thousand board feet per annum; that iss if the timber ¥/ere cut in five years, the tax upon it would be 5 cents per ¥. The rate gradually increases until for a 40 year period it is 2-1/2 cents per amui.
Table II assumes a tax of 60 cents per acre on the present basis9 which makes it applicable to the better class of timber land, rather than to the avevage to which Table I appliess as much of the timber land in Western Washington is now taxed at fO cents per acre, or above.
(For Tables I and II see following page)60
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The change from the present methods of taxing forests to
a dual system w xere by the land is taxed annually3 and the timber
on yield when cut has distinct advantagesboth to the timber
holder and to the State at large, though some difficulties are
in the way of making it.
The advantage to the individual is 'that the bulk of the
tax falls due when he realises upon the crop. If perchance
the growing crop is destroyed by fire before it matures, the
State Justly shares the loss to the amount of the tax on the
crop. Since the State in this way would assume a part of the
risk3 it would be mom apt to provide adequate fire protection* •The State a$ large would benefit by the change, because
the new system,, by encouraging the holding till market conditions were right would promote conservative lumbering, thus
husbanding the present timber supply*
One of the difficulties in the way of making the change
is 'that the tax revenue from the forests would be irregular and l8ss for the first few years. This difficulty is partly overcome by the levying of an annual tax of 10 cents per acre on the land* thus providing a steady iacome -of one-fifth of that at present.
The revenue from the timber would be considerably less for the first several years than at pibsent, but would rapidly increase until it would equal the present revenue, and from that on would exceed it. In th end the State would sacrifice nothing in the way of taxess and the value of the forest61
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as a resource would be greatly increased.
The criticism has been made that a scheme of taxation which would defer the tax on the timber crop till it is cut would discriminate against other classes of property. This is not the case. On the contrarys the present system of taxation discriminates against the forest crop. For example9-theoretically* farm crops are taxed. Practically, they pay very little tax because assessments are made at a time when there are no farm crops in the ground, and by the time the next assessment is made, they have been grown, harvested and very probably arketed. menca* as a rule* only the land is assessed•
The plan outlined in this report calls for an annual tax on the land based on a fair value, and not only does not ask that t ie timber crop be exempted from taxation, but provides for the equivalent of an annual tax equal to the present taz* and allow the State a rate of interest on deferred payments above what the State would have to pay for borrowed money« As stated, farm land is taxed annually*- theoretically9 the crop is taxed once, and that when harvested. This report asko only that for purposes of taxation, forest property be placed on the same basis as farm property so that the timber crop would be taxed but once and that when harvestedwiththis difference, t iat while farm crops usually escape taxation* this report provides that the tax on the timber crop shall actually be paid.62
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This report has pointed out that the proposed modification of the present tax system would undoubtedly tend to conserve the
present timber supply.
The point has been made that it might be to the highest
interests of the State to lasten clearing on so much of the timber area as is suited to agriculture 3 since such land, if under cultivation, would produce a larger income than it will in timber. In ans?/er, it is only necessary to call attention to the fact tat, as this reoort shows later on, there are today probably 1,500g01Q acres of possible agricultural land already cleared and awaiting the plow. It will be many years before this land is all taken up and settled. Moreover * more timber land fit for agriculture is being cleared every years- even in this period when the cut is relatively light* than is being brought under cultivation in several years. It is apparent that it is folly to cut the forest faster than market conditions warrant and agricultural needs demand •
Attention has been called to the fact that under the proposed plan the.revenue accrue disproportionately to the different counties, since the cut is relatively unequal in them.
To overcome this difficulty, it has been suggested that the cutting tax be covered into the State treasury, to be equitably distributed by the State among the counties concerned.
-	TAXATION OF LOGGED-OFF LANDS -
The total land area privately owned in Washington west of tae Cascades is 8,700,000 acres. Of this area 27 percent, or 2,500,000 acres, are logged-off lauds, and about 450,000 acres,63
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or but little over 5 percent is classed as improved lands; that is9 land under cultivation or in pasture. The state survey of logged-off lands 'ia s classified about 60 percent of the area so far covered as agricultural land the balance of 40 perce t be in absolute forest land.
Naturally the most accessible timber, that about the Sound and along the water courses, and on the more level laud was.cut first. It is not, therefore, probable that of the remaining virgin forest land so large a proportion has agricultural possibilities. Probably of the total area west of the Cascades not over 50 percent can ever be used for any form of agriculture.
This means that upwards of 4,000,000 acres west of the 'mountains, now in private ownership* will never be fit for anything except the growing of timber and should be devoted permanently to this use.
An unknown proportion of the present unimproved logged-off land area has reforested through natural agencies. The rest lies idle and represents so much non-productive capital* This non-productive area will be constantly increased as additional lands are logged offs until eventually a large proportion, perhaps the greater part of the 4,000*000 acres will be in a deteriorating, non-productive condition, unless taken over and reforested by the State, or unless conditions are created whereby private initiative can afford to do it. As idle lands they will in time become an incimberance upon the State; if reforested, tmqy will produce timber in great abundance. But it will be a long time before the State can purchase and reforest an64
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area of this magnitude. A large portion of it must be reforested by private owners, or lie idle.
The Constitution requires that the logged-off lands, be assessed annually, at first as waste land, but that later, the value of the timber, if any, be added. Even under these conditions there is a considerable acreage of cut-over but reforested land in private ownership. This reproduction has taken place by natural reseeding following logging operations. As additional lands are cleared a certain percentage can be expected to seed in the same way. With some care in logging, this new crop could be greatly increased with very little additional outlay. Just how far private capital can afford to go in tie matter of reforestation is problematical« Some where between the cost of holding land for a second crop that seeds up naturally with little or no expense, and the maximum cost of holding it where the crop must be established by artificial means, is a dividing line beyond which the individual cannot go, and hers the State must come to the rescue. Tie turning point at best will come soon enough to give the State all it can handle.
As an encouragement to private initiative in the natter of reforestation and to enable it to go farther than would otherwise be possible, it is commonly proposed to lay an annual tax on the land, and exempt the growing timber from taxation will cut, the tax to be based on a certain percentage of the stumpage value. It is the belief of your sub-committee that the State should go a step farther .end exempt both the iaind65
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and the timber from taxation till the timber is cut, the accumulated tax against both to be levied then against the timber.
According to figures compiled by R„ S. Kellogg and E. A. Ziegler in their report on	Much Does it Cost to Grow Timber"
published in Ajmerican Lumberman for July 24, 1909, taxes on the present basis of assessing timber land constitute roughly from BO to 30 per cent of the total cost of growing Douglas Fir, varying according to the age at which the tirdber is cut. So large a proportion of the cost of falling due annually on a crop which matures only on a long time rotation is certain to have a discouraging effect on private initiative in the project of reforestation. This is particularly true when it is remembered that however effectively the growing c:op may be guarded against fire* the owner always takes a chance of having it bum before it matures. This is a risk the State should share* as it would do if the tas were not paid till the timber is cut. Or, to put it another way , the State cannot in justice exact a tax on a
crop which through no fault of the owner may never be harvested.
Attention has been called to the fact 'chat taxes are a large factor in the cost	of growing timber* A large
proportion of this	cost occurs as a tax on the	land	aside	from
the timber,. If the la id is assessed annually at even a so-call-
ed nominal figure,	the tax mounts up into high	figures - in	long
time periods. It requires BO to 100 years for	even	a rapid-
growing tree like Douglas Fir to develop into sa¥ timber of
good quality* A tax of 5 cents per acre if paid annually, and
5 per cent compound interest is allowed on the payments* amounts
in 30 years to 48.56 and in 100 years to 130.50(IB)
66
Among the questions in the circular letter mailed to timber owners, were these three bearing on the question of taxation.
1.	Have you ever abandoned cut-over land because of taxation?
2.	Are you holding	your	cut-over	land for	a second cut?
3.	. ould exemption	from	taxation	on young	growth until
ciit3 and a tax then to be paid upon the stumpage value , in- •
fluence you to hold your cub-over lands for a second cut?
In the 3-33 replies received to data, only 3 forest owners
say they have abandoned their cut-over land$	19	answer that
they are holding their cut-over land for a second cuts ariri.
42	reply that exemption	from	taxation	till cut	would influence	them to hold their cut-over lands	for a second crop.
These replies make it very clear that owners are holding
on to their non- a gri cultural cut-over land 9 and that a considerable proportion of it would be held for a second crop
if relieved of the tax burden till the cron is cut *
Twelve states, vis: Alabama, Connecticut, Iowa, Maine,
Massachusetts, Nebraska, New Hampshire, North Dakota, Rhode Island, Vermont, Washington and Wisconsin have already acknowledged tWeir obligation to render assistance to private forestry by the enactment of tax laws calculated to encourage
the growing of ti oer*
la Washington the law (undoubtedly unconstitutional) entirely exempts from taxation forest- trees artifically grown.(19)
67
In conclusion, your sub-committee is agreed:
1. Tat as applied to virgin timber a change in the method of taxation which would lay an annual tax on the land, and a yield tax on the timber when it is cut, would be highly to the interests of the State as a whole, in that it would aid distinctly in perpetuating tlB forest as a resource.
S. That as an encouragement to private capital to hold nut-over land for successive crops9 the State should exempt both the land and the growing crop from taxation till the timber is cut,- the accumulated tax on both then to be assessed against the timber.
It is understood that a constitutional amendment would be required before the above reforms could be brought about.
Sub-Committee on Forest Taxation,
(Signed)	Frank	G-. Miller9	Chairman
Jo Jo	Donovan9
1. Gr.	Ames.63
This Committee is especially indebted to the U. S. Forest Service with which it has cooperated in the work of investigation to determine the actual burden of taxation on forest land* and its effect on the management of forest property.
F. G. M., Chairman.(1)
VIE 73 OF EXPERT AUTHORITIES
69
THEODORE HOOSSYICLT:	Second	only	in	importance to good fire
laws well enforced is the enactment of tax laws which will permit the perpetuation of existing forests by use.
GOTOiS PI ICHOT:	Land bearing forests should be taxed an-
Anually on the land value alone* and the timber crop should be taxed when cut, so private forestry may be encouraged.
NORTH AWfRICAM CONSERVATI OH COMJRKSS, fashing ton, D* C.: Believing that excessive taxation on standing timber privately owned is a potent cause of forest destruction by increasing the cost of maintaining growing forests, we agree in the wisdom and justice of separating the taxation of timber land from the taxation of timber growing upon it, and adjusting both in such manner as to encourage forest conservation and forest growing.
The private owners of land unsuited -to agriculture, once forested and now impoverished or denuded, should be encouraged by practical instruction, adjustment of taxation, and in other ways5 to undertake the reforesting thereof.
Gifford Pi.ii.chot	Sydney Fisher	Homulo Escobar
Robert Bacon	Clifford Sifton	Miguel A Be Quevedo
James R, Garfield	Henri S. Boland	Carlos Sellerior
Commissioners	Commissioners	Commissioners rep-
representing the	representing the	resenting the
United States.	Dominion of Canada* Republic of Mexico*
I. H* Outerbridge Commissioner representing the Colony of Wewfouldland.70
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FRED * H. FAIHC IILD, Professor of Economies, Yale University Member International Tax Conferences The movement away from the general property tax is unmistakable. In its adherence to this discredited tax the United States stands almost alone today. Othr countries generally abandoned it long ago. Income* not property 3 should be the basis of any corre&t tax system.
Probably nothing more effectually discourages investment
then uncertainty as to future costs. And whatever may be said of the present system of taxation* there can be no question of its arbitrariness and uncertainty * If to all other risks of forestry we add uncertainty as to wist the taxes area going to be9 we can not blame investors for some hesitation in embarking on an enterprise which may have to pay taxes fifty years before th© returns come in. And more than this,- the investor can not safely base his calculations on the continuance of the present lenient administration of the property tax* As lias been shown, the tedency today is toward a stricter enforcement of the law and a
heavier burden of taxation*
State constitutions stand today in the way of many plans
for reform in state and local taxation* The movement toward
their amendment is groxving as part of the general programme cf
tax reform.
The real problem of forest taxation is in connection with the future of our timber lands rather than with their oast, -he pro-71
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servation of the forests is a matter of utmost importance.
So far our forests have been exploited with little or no regard for the future® But the present methods cannot last mUch lorger. Fo estry must come some time, and its early coming is a thing greatly to be desired,, And whenever we are ready to seriously undertake it we will find our present methods of taxation a severe handicap. Strictly enforced, according to the letter of the law, the annual tax on the full value of the land and standing timber is almost .sure to result in excessive taxation* and the timber owner can not count on the continuance of the present lenient enforcement of the law. Even if the tax might not be excessive, its uncertainty would be a serious obstacle to investment. We can hardly hope to see the general practice of
forestry as long as the present method s of taxation continue.
To be equitable, taxation of timber lands like taxation of
anything else? should be based on income or earning power.
With regard to its effect on revenue * there is little to be feared from the tax on yield. Eventuallys revenue will be increased by a method of taxation which does not prevent the development of forestry<, Forests paying a moderate tax are better than waste lands abandoned and paying no tax at all.
The tax on yield has many decided advantages. It avoids the evils of the general property tax. It is equitable and certain. It is in harmony with the peculiarities of the business of forestry, and will be a distinct encouragement to the practice of forestry. Its adoption by the States would remove72
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one obstacle to the perpetuation of the 'Tation's forest resources.
NATIONAL CONSERVATION COMMISSION, APPOINTED BY THE PRESIDENT OF THW UNITED STATFS§ It is far better that forest land should
pay a moderate tax permanently than that it should pay an excessive reve ,ue temporarily and then cease to pay at all.
die tax our forests under the general property tax,- a met icd of taxation abandoned long ago by every other great nation* In some regions of great importance for timber supply, and in individual cases in all regions, the taxation of forest lands has been excessive and has led to waste by forcing the destructive logging of mature forests, as well as through the abandonment of cut-over lands for taxes. That this has not been more general is due to under-assessment, to lax administration of the law, but to no virtue in the law itself. Already taxes upon forest lands are being increased by the strict enforcement, of the tax laws. Even where this has not yet been done9 the fear that it will be done is a bar to the practice of forestry.
d.e should so adjust taxation that cut-over lands can be held for a second crop. We should recognize that it costs to grow timber as well as to log and saw it.
From now on the relation of taxation to the permanent usefulness of the forest will be vital. Present tax laws Prevent reforestation on cut-over land and the perpetuation of existing forests for use.73
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U. S. FOREST SERVICE:	The	actual tax burdens imposed on
forest lands of the same value are not equal or "proportionate"
as the State Constitution requires.
It is evident that the old method of taxing forest property 3 as well as other property, at its supposedly full value, wills as the value of the timber increased and is recognized* put a premium on premature and reckless cutting, and will hinder any effort to reforest cut-over lands. No business man will engage in an undertaking where the returns are so long deferred and the risks are uninsurable unless he can estimate the probable expenses and a reasonably large profit. That the forests themselves, irrespective of their ability to stand taxation, are
of great value to the communitias in which they are located, for
and
water protection, lumber supply/scenery in resort regions is undoubted.
The fundamental difficulty is that the tax should be in pro' portion to yield or income and not in proportion to the market value of the land and the standing timber* Economists are substantially agreed that this principle is applicable to the taxation of all kinds of property with certain exceptions. Where there is a reasonably certain annual yield or Income the market value is theoretically dependent upon it. A woodlot of forest, however, usually in this country 1ms no annual yield. It is unjust to require the owner to carry the full annual burden of taxes, risk and protection in every year for the chance of a yield once in fifty years, and it is impossible for the owner to do it5 for the taxes' with compound interest would confiscate74
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his entire capital.
INTERNATIONAL TAX CONFERENCE HELD AT TORONTO Resolved:
That it is within the legitimate province of tax laws to encourage the growth of forests in order to protect watersheds and insure a future supply of timber; and legislation or constitutional amendment where necessary, is recommended for these purposes.
AMERICA FOREST CONGRESS- Resolved; That we earnestly comment to all State authorities -—-reducing the burden of taxation on lands held for forest reproduction in order that persons and corporations may be induced to put in practice the principles
of forest conservation.
PENNSYLVANIA DEPARTMENT OF FORESTRY: Tax assessors have different ideas of value and their assessments vary widely. The only remedy for the forest owner is to appeal from
the assessment to the county commissioners* and, if here unsuccessful, to tie county court* a matter involving both time and expen se9 aad frequently more costly than the difference in taxes to be gained, at the samg time the fact, is well recognised that
forested land is both unequally and unfairly taxed.
HENRY SOLON GRAVES, CHIEF FORESTER OF THE UNITED STATES:	In
the first place, the State should cooperate with private owners to control fires, through fire laws9 education of public sentiment against firesf and a fire-fighting organisation; such an organisation,, for example, as is being introduced in a number of Northern States. In the second place, there should be a fair system of taxation so that the ov/ner need not fear that all .possible profits75
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in forestry may be eaten up by taxes.
FILIBTWiT BOTH, R’ROWEWSOR OF FORKS TRY* 9 UifOTERSlTY OF ITCH.
STATE FIRS WARDEN OF MICHIGAN,- (Speaking of frequent local attitude toward non-resident owner):
Though9 in truth, these resident people often make their
living from the tax money of the non-resident, and though the latter contributes toward every rod of road and every school-house built, and other improvement, yet he is treated as if he were a wrong-doer, is taxed unmercifully, and, in addition, a trespass on his land or forest is excused and it is almost imr
possible in many places to get conviction.
If the State and local people had treated the owners of timber honestly and had spent a reasonable part of the taxes in giving the protection which the owner had a right to expect under the Constitution, there would still be more than half of our pinery lands covered by forest. But this was not, and is not the case. A certain forest owner in Michigan paid during the last twenty-five years over §6005000 in taxes, and it would be difficult to prove that a cent sad eve? been expended in the protection of real improvement of this property.
Forestry is no '"sugar trust baby**, as so imny are trying to
yiake it out. Foxests can pay taxes as well as any other property* Forestry is like any other honest business, it can not stand confiscation.
Suppose you had a twenty acre lot of sugar beets and the assessor would hang around until the beets are ripe and then figure: ,fThe land is good; I assess it at . 75.00 per acre, and the crop is worth #75.00 more, so that this property will stand $150.00.w76
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What would you say? But the assessor who assesses the timber
as part of the real estate and assesses the same crop of timber year after year does precisely this thing. le assesses land and crop for the owner of a woodlot and forest, while	for all
other farmers he assesses only the .land.
Lot the State pass a few simple laws; provide for the protection of forest property as we provide for other property; prevent confiscation under the guise of taxation; stop forcing its poor tax lands on the market, arid go ahead with a good example on its own lands,- and instead of holding them .in ?/aste
land condition protect them and grow timber.
A. T. Hadley, PRESIDENT YALE UNIVERSITY: We have it in our
power to make intelligent forestry by individuals more profitable.
The margin between business that succeeds and business that fails
is a narrow one, and by just covering that	margin	by	differences
in tax	by	differences in protective	laws,-	by	laws for	the
prevention of fires*-* we can make profitable an industry which
the public needs9 but which today is unprofitable .
JAMES 0. DAVIDSON, GOVERNOR OF WlSOCWIHi It is to be hoped
that laws will be passed encouraging owners to cut timber conservatively under forestry regulations3 rather than oblige them to cut
as quickly as possible to escape the injustice of taxation.
PROF. FRANK G. MILLER, UNIVERSITY OF WASHINGTON: Next to fire the most serious handicap to the progress of forestry is our unjust method of forest taxation. Laying as we do a yearly tax on both the growing crop and the laud* the burden of taxation77
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makes the holding of land for a second crop prohibitive as far as tie private owner is concerned. Remedial legislation is es-ential. To this e;d the State Constitution should ba so amended as to	secure equitable taxation	of cut-over lands.
The	farmer pays yearly tax on	his land5 and a tax	on	his
crop each time he harvests one. This is usually annually« However, if through drought, insect iiwasions or other misfortune he loses	his crop h© is not called	upon to pay a tax upon	it.
SEfATOR REED SMOG®* OF UTAH?	Chairman Section of	Forests,
National Conservation Commissions One of the urgent' tasks before the States is the immediate passage of tax laws which will enable the private owner to protect and keep productive under forests those lands- suitable only for forest growth. In our discussion in committee meeting Were* there was a question raised by a member present as to this recommendation, claiming that it would encourage great monopolies in securing larger timber holdings, if an annual tax was not required on the timber itself. I have studied this question in foreign lands, particularly in Germany and Switzerland, and I find that the result has been exactly opposite. It is a short-sighted policy which invites, through excessive taxation5 the destruction of the only crop w hch steep mountain lands will produce profitably.
Taxes on forest land should be levied on the crop when cut,-nct on the basis cf a general property tax-- that unsound method of taxation long abandoned by every other great nation.78
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GOVERNOR HEWHOW C. 3LA FtWIAKD, of Louisiana;- Under the present tax laws of many of the States, large assessments are put on timber lands, and this is forcing timber holders- tbs owners of saw mills-- to cut off that timber too rapidly. At least it is having much effect that way. Give them the encouragement to hold back and not force their product upon the market 5 and then exempt, by a system of wise tax laws, cut-over
lands devoted to purposes of reforestation.
MARYLAND STATE BOARD OF FORESTRY: As timber becomes more
scarce and advances in value, there is the tendency of each new assessment to greatly increase the valuation of woodlands having thereon a good stand of timber. Tfe present method is to assoss woodlands under the general property tax* making the assessment high where the timber is valuable and placing it low where the timber has been cut off. There is in the operation of this system a tem ency to cut off tie timber before it reaches maturity to avoid, the high rate of taxation. A premium is placed on forest destruction and a penalty on forest conservation.
Tie growth of timber is slow and under present stumpage
prices and rates of taxation there are comparatively few cases where the sale value of the crop equals the cost of growing it, if a fair rental of the la id is considered. It is true that most of the forests are on the lands that could not be used for anything else* but it is not fair to expect the land owner to produce timber which is a public necessity9- the use of which is only less universal than food crops, at a financial sacrifice.79
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Increasing prices and better forest management are relieving
the situation to some extent, but the most effective as the
most equitable way, is through a change or modification of
present tax laws.
PROF. EDWIN R. A. 3ELIGMAN:	The general proper’by tax as
actually administered* is beyond all doubt one of the worst
taxes known in the civilized world. Because of its attempt to
tax intangible as well as tangible things* it sins against the
cardinal rules of uniformity, of equality, and of universality
of taxation.
PBOff. ALFRED AKERMAIf, GSOBGIA TJNfffiSRSITY* One reason why it (the general property tax) is so outrageous in practice is that it is wrong in theory. The mere possession of property may or may not be an index to the ability of the oner to pay
tax. It all depends on whether the property brings income.
ALLSIT HOLlISf SI&RI2TARY SO0CTY IX) B PROTECTION OF T« ilWW'iiWIHW FGWff iW. j Taxation today, in my opinion, is the greatest menace to fcrest preservation.
One principal is absolutely sound— we all know it 3 and what we have to do is to make everybody else know it,- and that is, that the annual taxation on a crop which is constantly increasing in value each $ear means confiscation of that property.
In most states taxation is based upon valuation alone,without regard to income exdept as indicating value. Our Constitution enjoins equality in valuation and assessment. Ho account is taken of peculiar circumstances which converse this constitutional scheme of equality into an instrument of hardship arid waste.80
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It is submitted here that nosingle factor bears so definitely upon the future of our forests as this constitutional requirement of equality in taxation. As a business proposition, no one can afford to hold woodlands and pay annually two per-cent upon their actual value* increased each year by growth and advancing prices, during the fifty to one hundred years necessary for maturing the crop.
CilAS. LATOBO? PACE, DIR2CTCR AlflRICfH FOBBSTRY ASSOCIATION:
While the nation and State are working to devise ways and means of conserving our forest resources, we are at the same time* in a real sense8 taxing our timber to death.
Our present tax laws prevent reforestation on cut-over lands and the perpetuation of existing forests by proper use and economic cutting,
STATE OF ? ICTIGAIT FORESTRY CGKMISSIGK, (Extracts from Bsport to Governor)t The system of taxation should be modified so as to stimulate timber production instead of repressing it.
There is no logical* moral or political reason why a crop of growing trees should be included in the assessment* in addition to the actual value of the land* that does not apply with equal force and reason to farm lands which are continuously cropped with grains* root crops or hay. The uncertainty of realizing upon a tree crop is very much like the uncertainty of a given farm’s producing its cron in full. The only difference is that the for*-est crop is subjected to the vicissitudes and chance of a long series of years* while the farm crops are subject only to t is vi-31
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cissltudes of about one year. Many of the crops are subject to
the accidents of five or six months.
In the present stage of forestry in this country, what is
giost imperatively required is such a treatment of the subject of taxation of forested lands as will induce private owners to retain their fcrests until ripe for the harvest and to reforest
denuded lands. This would apply to those having lands suitable for such purposes, or others who might purchase lands suitable therefore, who, under t ie present diverse, and often inequitable practice of assessments, can not be induced to make investments
of that character.
R32POBT OF aOCImTY FOR P3OT3CTIOIT OF RECf HAISPS I IKS TQK'i iTH,
Ex, Gov o Frank W. Hollins, President? The law of Wew Hampshire requires that all property shall be taxed equally ? according to its value, a law constantly and necessarily violated by assessors of forest property throughout the Stats. Its strict application even for a short period would go far to rid the state of its standing timber. The reason for this is that timber is a growing crop— the only crop taxed more than once,- and if taxed annually at its full value, the cost to the owner of holding the property would be sc e cessive as to require its hasty disposal. Assessors everywhere feel instinctively the inherent injustice of taxing a growing crop at a high annual rate, and violate the law and their oaths of office with impunity. The result iss the e are as many systems of forest taxation in the State as there assessors9 and glaring inequalities exist9 not only between neighboring towns, but also in some instances between different parts of the same town.82
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The unequally high rate placed upon the timber of nonresidents is wholly iniquitous.
new	state	ghaice, coi’MIttse on agriculture:
Many of the towns in our state invite the misuse of forests by over taxation. This should be guarded against, By reasonable thrift we can produce a constant wood and timber supply beyond our own need* and with it conserve the usefulness of our streams for water supply, navigation and power, and at the same time increase the value of our farms.
E.K« GRIFFITH* STATE FORESTER OF flSCOITSIH:	While the Na-
tion and State are working to devise methods and means of conserving our fast waning forest resources, we are s.t the same time taxing our timber to death. Forests are a crop just as much as wheat or corn when the private mnov is obliged to pay an animal, and often increasings tax on his growing timber, it is no wonder that he cuts9 and usually cuts all* to escape practical confiscation through taxation.
The present methods of taxing timber lands is hostile to the forestry interests of the State* as a single timber crop is taxed heavily and repeatedly and the owners are forced by our present laws to cut their mature timber in order to escape inequitable taxation,- to sacrifice their young growth, and to disregard conservative methods of forest management.
Taxes are unfortunately a very valid reason in many sections
of the state for not practicing forestry. Many town assessors seem to feel that they must tax the timberland owner9 especially t're non-resident owner, as heavily as possible, and naturally in83
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self-defense the owner is forced to cut his timber and so reduce the taxes to a reasonable amount. Then, when it is too late9 the towns find that th qy have "killed the goose that laid the golden egg." However, the loss of taxes on the timber is but a drop in the bucket as compared to the irreparable damage to many communities from losing the industries which depended upon the forests fa? their raw material. To appreciate this one only needs to visit towns in which the saw mills have shut
down on account of lack of timber,
Of late years the end of the timber has been largely hastened on account of the excessive taxes placed upon it. The whole system of forest taxation in this country is wrong* for
it puts a premium on forest destruction.
RALPH G. sAWLSY, INSTRUCTOR IN FORESTRY, YALE TJ1OT3BSITY:
A system of taxation which discriminates against timber, one of the chief natural resources of the commonwealth, is to be condemned.
KENTUCKY STATE DEPT. OB1 AGRICULTURE HEP OH T:	When	a	rise	in
the valuation of other than forest property becomes necessary because of the greater development of the resources of the region, the valuation of forest property should be increased with great caution in order that the forest lauds may be held to advantage for the production of future timber crops. A timber crop is marketed only after the young growing timber lias been held for a long ter i of years, during which time the forest has been yielding only a very slight revenue, if any, to the owner. If the valuation of the forest or its rates of taxation go beyond a compare-84
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tively la? limit* the holding of forest land for a second crop of timber is impracticable or nearly prohibitive. This condition has prevailed in many other states where now the problem
of taxation is a difficult one to solve.
ALFRED GASKXLL, STATE PQBBST3R FOR 3®W JERSEY:- The present practices favor and encourage the untimely or wasteful use of standing forests* discourage the propagation of others* and tend to hasten the time when the country shall be forced to
face a wood famine.
The problem is intricate* and perhaps on that account has
failed to receive the attention it deserves* but the time has arrived when its consideration can be put off no longer* The welfare of every state requires that It be faced. Ho other question concerning the woodlands of the country* save that of fires* is so important* and we shall make little substantial progress in the effort to induce private owners to maintain their forests until the present condition shall have been relieved and the forests be so rated that they shall bear no more than their fair share of the cost of the government.
It would be impossible to apply the European system here with anything like the exactness that attaches to it in the old countries* because we have not the insane of knowing the true worth of forest soil* or forest crops* but the principle is applicable everywhere. Bven in the hands of non-expert assessors it gives a fairer basis of valuation than our present methods* and in the long run will insure larger returns.85
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J. S. FROST, TAX COffHSSIOH OF WASHINGTON:	The State's
only
system of taxation is obsolete, and 13 civilized communities in the world have such an out-of-date system. The State is confined by the constitution to property tax* well known as a primitive system, utterly incapable of coping with modern business. It can be remedied only by recognizing the different classes of taxable property.
DR. FRANCIS L, WcVEY, University resident and Tax Expert: The suggestions which have been made from time to time regarding the taxation of timber have as their fundamental principle the separation of the value of the land from the value of the timber. This plan meets the criticis a. of the local assessing officer by providing a basis of taxing annually a part of the valuation and of producing some income for the local government. If it is understood then that the land may be taxed annually and the timber product when it is out, we have under this plan a simple scheme of taxation which will unquestionably meet the difficulty that is now urged against the gemar-al property assessment of timber lands. Under the old plan of valuing annually the pro erty it was difficult to secure an ap~ praisment that was satisfactory to any body9 and what was more, as the years went by, the local governments found their assessed value decreasing and the burden of government materially increasing with the decline in amount of standing timber. The annual taxation of the land upon which the timber stands meets this difficulty,- while the taxation of the product at the time86
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of harvest!... provides a plan thatis fair both to the local
government and to the owner of timber,
COLORADO COTEBinrATION COfa'ISSION:	Resolved,	that	it is the
sense of the Colorado Conservation Commission that the governor and legislators should submit to the people at as early a date as possible an amendment to the Constitution, exempting from taxation lands devoted solely to the growth and culture of new timber, and if such amendment is adopted* the same to be followed by suitable legislation.
OREGON STATE CONSEBVATIOFT OO&MISSIONi Constitutional amendment and legislation should be invoked to permit a low fixed tax on cut-over land during the eriod of no return to the owner, the State to be compensated by a tax on the crop when cut. Obviously this inducement should be offered only to those holders of cut-over land who will reciprocate by furthering: the object sought. The result of such a system ?/ould be not only perpetuation of the forest and its attendant industries and pay-roll, but also a far greater tax return then the present one of encouraging potential forest land to be come worthless and non-taxable.
LEGISLATORS OF ffilHESOTAs "Sec. 17a. Laws may be enacted exempting lands from taxation for the purpose of encouraging and prompting the planting, cultivation and protection of useful forest trees thereon.H This is the text of an Act amending the Minnesota constitution passed by the legislature and now before the people for ratification at general election.87
Conservation Convention held under the auspices of the
WAFWINGTON CONSERVATION ASSOCIATION, Walla Walla, May 13, 14, 1909:
HIIEREAS, the question of holding; cut-over forest land for a second crop is of paramount importance to the State,, and WHEREAS$ this is made impossible on the part of private owners by our present method of forest taxation whereby the owner is obliged to pay an anual tax on the land as well as an annually repeated tax on the same growing erop5 therefore be RESOLVED9 that this Convention favor such remedial legislation as will encourage reforestation of the privately owned landss and be it further
RESOLVED that it is the sense of this Convention that as applied to reforestation such remedial legislation can be secured by a plan which x^ill levy an annual tax on the land and an income tax on the forest crop only when the crop is harvested.
FIRST NATIONAL C 0 SSBVATION CONGRESS, August, 1909:
RESOLVED that*we urge the adoption of a system of taxation under which woodlands will pay a moderate annual land tax and the timber will be taxed only when cut»Appendix to Report on Reforestation:
88
-NEW YORK-
Hew York leads all states in the purchase of forests, as well as in improving them. It began a policy of state acquisition of forest land as far back as 1885, and in 1890 began to buy heavily.
It has now considerably over a million and a half acres,-mostly once cut-over or culled, and pure la sed at an average price of $3.60 an acre* but now worth over 320*00 an acre* Spending sometimes m350 9000 a year for the purchase of land and reforestation* it still shows that investment to be an excellent one. tinder the new 1910 lav? a bond issue of §200,000 is to be made for further land purchase, and an appropriation of :305GOO is allowed for one year?s reforestation work.
Hew York lodges the power for this business with a Forest Fish and Game Commissioners who has under him a forest department headed by a trained forest superintendent. It is the duty of the Commissioner*- with the consent of the Governor- to purchase or condemn lands, structures9 or waters within certain regions specified by law* when advisable for the interests of the State.
Owners of condemned land may reserve for nxyt moiB than 15 years certain species of timber over 10 inches in diameter, and in such case payment need not be made by the State until this timber is removed9 unless the Commissioner so directs. In ordin-89
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ary purchase without condemnation$ lands may be taken subject to more liberal reservation of species down to 8 inches in diameter with right to remove- subject to any lease, mortgage, or other incumberance, not extending more than 10 years beyond date of purchase. The amount of any such incumberance is deducted from the purchase price.
With the approval of the State Land Office, the Commissioner may contract for the purchase of land and exempt it from taxation for State or county purposes sending final conveyance to the State, on consideration of certain rights enjoyed during this period by the public and the State« Such contract may reserve to the owner a right to clear 1/10 of the area* but in general h© can remove only mature timber,
The State pays the usual county taxes upon its fee est reservation*
In addition to means of acquiring forest land described above, the State also secures title through tax sales, foreclosures of mortgage, and sale of bonded lands.
Woneys received from us# or sale of lands are used to buy more. Several direct appropriations for buying land under these laws have been made*- once as large as $600*000. The law also authorizes bond isai es.
The State is liberal in improving the condition of its forestry lands, maintaining 4 nurseries and planting about a million trees a year. Besides 750 fire wardens, it employs in forest90
(3)
work 4 scientific foresters, 5 inspectors, 3 land appraisers,
and alegal department.
The above account of forest reserve extension in New York does mot cover the Special Act creating the Highlands of the Hudson Forest Reservation of about 30,000 acres, in which the State itself has little actual ownership as yet, but which it is charged by the law to manage under "methods of modern forestry." This is one of the often-quoted examples of State regulation of private holdings in the interest of the public.
This Act gives the Forest, Fish and Gas® Commissioner practically unlimited power*- both to regulate, or to buy the land, but by appropriating only #5000 restricts present activity 'bo regulation and protection.
-PENNSYLVANIA-
Pennsylvania has about 863,000 acres in forest reservations.
The Forestry Reservation Commission has power,- with the consent of the Governor,to purchase any suitable lands that in its judgment the 3tate should possess for forest preservation, provided that not over 55 per acre is paid*- or more than -J3OO, 000 is expended in any one year,
It is also authorized,- with the approval of other State Departments involved, to buy in delinquent tax lands*- either after they have been forced to sale, or from the owners.
Counties may not dispose of delinquent Lands without giving the State such opportunity to buy such as are suitable for Forestry.91
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Comparatively little restriction is placed on the Commission by statute in the exercise of its judgment in buying and managing forest reservation lands.
It sells timber and leases mining rights. Half of any net revenue goes to the township involvedprovided this does not amount to more than twice the taxes which would be received if the land were privately owned.
There is also a fixed annual charge up&n State forest reserve lands of 3 cents an acre for the school district involved, and 2 cents for the road district involved,- paid to said districts by the State Treasurer in lieu of taxes that they may lose.
Funds for the -purchase of lands are derived from proceeds of existing reserves and from direct appropriation, that by the last session of legislature being 100,030®
The Stats maintains an excellent forestry system to protect and improve its forests, the last appropriation, for two years amounting to over half a million dollars, as follows?
Salaries and expenses main forestry office- $£3,000
Traveling expenses of Commission members-	3,500
Forest Hangers9 salaries-	100,000
Foresters5 salaries-	7O,OOO
Surveys-	30,000
Draftsmen and supplies-	3,000
Labor-	70,GOO
Incidental expenses-	60,000
Examination of titles-	15,000
Purchase of land-	100,000
Payment of counties in lieu of road and
school taxes-	--QQ,,QQp
f554,5OO(5)
92
In addition to its system of State purchase, Pennsylvania encourages municipalities to adopt the same policys commencing an Act for this purpose passed in 1909 with a preamble stating that properly managed municipal forests should be "important sources of municipal revenue, tending to greatly reduce the burden of municipal taxation.”
This law empowers towns and cities to acquire or lease tracts suitable for the growth of forests to be administered under scientific forestry principles under the direction of the State Commissioner of Forestry. Funds for the purchase of such land may be appropriated by ordinance* or raised by the sale of bonds. Revenue is to go to the municipal treasury.
The town or city can sell such land only if the ordinance so ordering is approved by a majority vote of the citizens at regular election.
The forest-owning principle so fully endorsed in Pennsylvania is no new step, but has grown steadily in strength among the people since the first purchase Act, 13 years ago (1897)a The State also enforces most rigid fire laws, and grows young trees for sale at cost to private owners who desire to reforest their lands.93
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-MINNESOTA-
)
Minnesota has about 3,QOO,OOO acres of school and swamp land estimated to contain fl5,OOO,OOO worth of timber, but is also acquiring as fast as possible, additional land on which to grow forests.
A nucleus was formed in 1892 by a & ecial Park Grant from the United States, to which certain lands were added later, and in 1899, $80,GOO was appropriated to buy private holdings therein.
Another early step was to make an annual appropriation of yl,QOQ for the purpose of perfecting tax titles to lands secured for forestry purposes. Little such land becoming available, this fund was later turned into the Forest Reserve :'us?cha se Fund.
In 1903 the Forestry Boerd was authorized to buy land for reserves, at not over W2.5O per acre* but this particular Act carried no appropriation.
In 1907 certain State "’ark legislation, governing a standing appropriation of §5,000 annually, besides considerable land already acquired as mentioned above, and an accumulated fund, was amended to transfer the project to the reserve system.
About $42,000 became immediately available and was spent for additional land, making by the close of 1908 about 43,000 acres in State Reserves, at a total cost of over 100,000.
In addition to the standing annual appropriations to buy reserve lands, the last legislature make a special appropriation of
-	10,000 to be used by the State University to purchase land for94
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forestry demonstration in connection with the forest school.
In all, the regents received $31„000 for forestry advancement,-aside from that allowed the Forestry Baa d proper.
The law allows the Forestry Board to accept timber land donated by private owners and to pay taxes on it up to $800.00 a year* the owners having 10 years to remove mature timber.
Besides the sum mentioned above for land purchase, addition appropriations are made for tree planting, fire prevention,etc, and four or five thousand dollars a year are trade already through timber sales from reserve lands, although most of the timber is still too young.
Increase of acreage under the system in effect being too slow, the last legislature (1909) passed a bill to submit to popular vote a constitutional amendment to enable a special state tax of 1/15 mill for the sole purpose of buying forest land at not over $$.0Q an acre and managing it according to forestry principles. Bevenue from timber grown thereon goes 1/4 to the State Treasury and 1/4 to local school and road funds. If any land proves better adapted for other purposes than for forestry* it may be sold and the proceeds used to buy forest land. This amendment will be voted on by the people and if adopted, will raise about f73,000 upon present valuations a95
(B)
-WISCONSIN-
A1though beginning but five years ago, Wisconsin is now one of the most active States in acquiring lands for reforestation. The total acreage at present is about 300,000 acres, valued at fully m3,OOQ,OOO.
In the words of the State Forester,- "This, then, is the chief and foremost forestry policy in the State,- viss- to maintain adequate forest reserves on the head waters of our most important rivers. Second- to in time, secure a steady and permanent supply of timber which will help to keep within the State many industries depending upon forests for their raw materialto act promptly before all the young; timber is cut or destroyed by fire,- for then the State would be buying nearly a desert which would require a very large expenditure to reforest.'*
In pursuance of this policy, the legislature of 1905, set aside all state lands within suitable limits to be administered as a Forest Reserve by the State Forester with the approval of the Board of Forestry. The State Forester is authorized to sell such portions as are agricultural,- or not advantageously situated for forest management, and to use the proceeds to buy other lands to solidify the portions retained.
With the "revolving* fund so obtained, and from the sale of timber and other produets, the State Forester has already purchased about 75,000 acres,- mostly cut-over land bought from lumber companies at prices ranging from 2.50 to 54.OO an acre,96
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besides employing the necessary cruisers and other assistance.
The statute does not restrict him to any maximum price per acre. The last legislature also allowed $10,000 a year by direct appropriation, for the purchase of additional forest lands. It also provided by law that the State shall have first opportunity to purchase lands forfeited for delinquent taxes, for forest reserve purposes, but so far., lattle desirable land
has become available in this way.
In Wisconsin as elsewhere* where States have begun to acquire and manage timberland in a scientific and systematic way, instead of regarding it as a mine to be worked out, one of the first results of investigation is to realize that delay means loss a Purchases are of necessity restricted mostly to cut-over
land, which is desirable in the measure of its situation, cheapness
and condition as to reforestation. It is usually deteriorating rapidly from lack of protection* or where this is not the case, enhancing in value through the mataring grasrth, or the progress of settlement. Immediate purchase is desirable in either event,-ospecially when in the latter, the State, instead of the speculative owner, may make the profit. This can ot be managed under the slow revolving fund plan.
Not desiring to ask the people to meet this situation by diregt appropriation, or special tax, and being prevented from bond issue by constitution, Wisconsin proposes to have the legislature authorize the Board of Forestry to issue certificates of indebtedness on the reserve lands already owned,- these certificates to bear not to exceed 5 per cent interest. The increas-(10)
97
ing value and proceeds from the land, with a supplemental water power tax, are believed to amply insure meeting Interest and principle. Since the Supreme Court has held that such a loan is not a bond issue, but a public debt, the Attorney General has pronounced this plan legal, and it has been recommended to the legislature by the State Conservation Comission, as well as by the Board of Forestry.
The Wisconsin authorities consider a straight bond issue, to be met in perhaps 50 years when the forest proceeds are greatest, to be the best system where it is constitutional,- the plan mentioned above to be second in desirability, and a special annual state tax of one-tenth of a mill to be the next practicable resort.
i
-	NEW JERSEY -
r
Hew Jersey authorises the State Forest Park Reservation Commission to fix price and purchase lands for forest reservations upon Attorney Gena^al's approval of title,- and since 1906, when this Act was passed, has appropriated $6O9OQO for this purpose3 and acquired about 9,000 acres.
Municipalities may use their lands for forest purposes, -sell timber therefrom, and contract with the State far control and management.(11)
98
~ MASSACHUSETTS -
Appropriates 010*000 annually with which the State Forester* with the advice and consent of the Governor and council* may purchase lands adapted for forest production* at not over $s5.00 an acre.
Special appropriations to buy forest reservations in 1898* 1902 and 1903* carried $25,000* v20,000 and >35,000 respectively.
Towns are authorised to vote money to buy land for -municipal forests, by condemnation if necessarys and arrange for help by the State f’oraster in managing them,
-	MARYLAND -
Has begun a State reserve system* and already acquired 3540 acres as a nucleus. Has a small fund for this purpose.
In J.904 created a Public Domain Commission*- wholly nonpolitical*- with an appropriation of f-9,500 to handle tax-deed lands. Has so far set aside 277*000 acres for forestiy purposes* and is prohibited by law from allowing this to be reduced to less than 200,000 acres. m provision for buying lands.3 ? 5187
99
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- CONNECTICUT -
The State Forester is empowered to buy land for forest purposes with very little restriction upon his discretion* except that not more than §4 an acre may be paid. He may exchange such land for other land, and execute deeds in behalf of the State*, Funds are by direct appropriation,- the last (1909) being f>5»OQO - May buy land before timber is cut former owner being given time to remove. This relieves owner of taxation and allows State to protect and provide for reproduction.
- INDIANA -
Board of Forestry authorised to buy 3,000 acres for " a State Forest Reservation, laboratory of forestry demonstration, and State nurseriesWf The last legislature (1909) allowed F7,500 for this purpose.
-	MAINE -
It may be of interest to know that while Maine is not buying land, it utilizes the special tax principle by levying one and one-half mills on all property within the forested portions of the State for the sole purpose of fire prevention. This raises 364,000 ayear.
Committee on Heforestation?-Oeo. S. Long, Chairman,
. % ;?* Douglas.634.928 W271r
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