University of Wisconsin Digital Collections
Link to University of Wisconsin Digital Collections
Link to University of Wisconsin Digital Collections
The State of Wisconsin Collection

Page View

Chittenden, Alfred K. (Alfred Knight), 1879-1930 / The taxation of forest lands in Wisconsin
(1911)

Tax laws in other states,   p. 56 PDF (235.7 KB)


Probable returns from forest investments,   pp. 56-61 PDF (1.5 MB)


Page 56


56        THE TAXATION OF FOREST LANDS IN WISCONSIN.
                   TAX LAWS IN' OTHER STATES.*
  Twelve of the states have enacted various tax laws to encourage
the planting and cultivation of trees and the practice of forestry.
Under these laws there is allowed entire or partial exemption from
taxation, rebates of part of the taxes or bounties to be deducted
from the taxes. In most of the states the law provides for complete
exemption from taxes on land and trees for a definite period of time,
ranging from  five to thirty years.  These exemptions, rebates or
bounties are generally granted to owners of timberlands in considera-
tion of the public benefit derived from the planting, cultivation and
growing of trees.
  None of the law s providing for exemptions, rebates or bounties
has solved the problem of forest taxation. Practically no results
have been obtained under them, although many have -been in force
for years. It is not difficult to see why results have not been ob-
tained, because most of these laws are impractical from  a forestry
standpoint. Almost uniformly they apply to plantations and fail to
include natural reproduction. In some of them the required number
of trees to be planted to each acre is too large or the planting is
restricted to certain species which are not always well chosen, or else
valuable species have been omitted.  The proper care of the trees
after once planted is often interfered with by requirements of the
law. Even if these defects were not present, it is not believed that the
laws would be productive of the results intended.
          PROBABLE RETURNS FROm FOREST INVESTMENTS.
  It has been shown that the burden of taxation on cut-over land is
proportionately much greater than upon timbered land, although the
actual assessment is, of course, less. Thus, if the assessment on tim-
bered land is $15 per acre and the actual true value of land and
timber is $30, the ratio of the assessed to the true value is 50 per
cent. If on the other hand, the land is cut-over the assessment is
perhaps reduced to $6 per acre, but if the land is only worth $3
per acre, the ratio of assessed to true value is 200 per cent. That
few objections have been registered in the past to this state of af-
fairs is undoubtedly due to the fact that timberland owners have
* Taxation of Timber Lands, by Fred R. Fairchild, in the "Report of
the
National Conservation Commission," Vol. II, pages 584-589.
I
I
I
p
I
I
NI
I
I
I
I
I
I
I
I
I
I


Go up to Top of Page