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

Chittenden, Alfred K.; Irion, Harry
Introduction,   pp. [5]-9 PDF (1.3 MB)


Page [5]


       THE TAXATION OF FOREST LANDS IN
                           WISCONSIN
    By ALFRED K. CMTTENDEN, Forest Examiner, and HARRY IRION,
                            Forest Service.
                            INTRODUCTION.
   On the initiative of the Wisconsin State Board of Forestry, the
 Forest Service of the United  States Department of Agriculture
 in April, 1910, entered into a co-operative agreement by the termsr
 of which it was to undertake a study of forest conditions in the State
 of Wisconsin.
   The main purpose of the study was to determine the extent of the bur-
 den now carried by timberlands as a result of the present methods of
 taxation, and what influence, if any, such methods of taxation have
 or will have on the practice of forestry by private owners. Especial
 thanks are due the State Forester and also the State Tax Commis-
 sion for the valuable assistance given throughout the course of the
 study.
   That the perpetuation of this country's forests, and their manage-
ment along conservative lines, is an object of grave concern to the
nation and to individual states, and a proper subject of legislation,
all admit. Nor will it be denied by those having a proper regard for
the future, that the time has arrived when affirmative action must
be taken if this end is to be attained. Every day of delay lessens the
chance of success.
  Forest conservation by private owners depends primarily upon one
point: Does it pay? If forestry can not be made to pay without
granting it special favors it has no place in the business world of
today. The two great obstacles to the practice of forestry by private
owners are forest fires and an unjust and unequal system of taxation.
Without proper control of the forest fires that yearly run over the
-cut-over lands, no private owner can hold his cut-over lands for a
~i.


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