Report of the Wisconsin special legislative committee on forestry of the Senate and Assembly; . asdone, however, until the session of 1913. At that lime a bill was passed which providedfor the payment by the State of a tax upon alllands within the forest reserve area for all exceptState purposes at a rate of taxation not to exceed1^ per centum of the assessed value. By reasonof this having been limited to the forest reservearea the ciuestion of its constitutionality has beenraised and the matter is now before the State Supre me Court. That this act will, if constitutional, afford reliefhas not


Report of the Wisconsin special legislative committee on forestry of the Senate and Assembly; . asdone, however, until the session of 1913. At that lime a bill was passed which providedfor the payment by the State of a tax upon alllands within the forest reserve area for all exceptState purposes at a rate of taxation not to exceed1^ per centum of the assessed value. By reasonof this having been limited to the forest reservearea the ciuestion of its constitutionality has beenraised and the matter is now before the State Supre me Court. That this act will, if constitutional, afford reliefhas not been questioned. The total assessed value of all the State lands inthe forest reserve amounts to $1,249,521 for theyear 1913, the tax upon which, as certified by theWisconsin Tax Commission to the Secretary ofState, amounted to $15, Pennsylvania has a system by which each town-ship or assessment district is paid two cents per acretowards the maintenance of schools and an additionaltwo cents per acre toward the up-keep of its roads—this making in all four cents per acre. Taking the. REPORT OF SPECIAL FORESTRY COMMITTEE 61 Stale holdings at 400,000 acres at four cents per acrewould make $16,000, or approximately the sameamount which would have been paid by the Stateunder Chapter 740 of the Laws of 1913 had not theconstitutional question been raised. Should this law be found unconstitutional it willbe necessary for the state to provide adequate relief. 62 REPORT OF SPECIAL FORESTRY COMMITTEE TAXATION OF PRIVATE TIMBER LANDS Many of the States of the Union have enactedvarious tax laws to encourage the planting and culti-vation of trees. None of them have solved the prob-lem of forest taxation. Practically no results havebeen obtained under them, although many have beenin force for years. In most instances these lawsapply strictly to plantations of timber or woodlots,making no provision for the exemption of naturalgrowths of timber and, therefore, not encouragingprotection


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Keywords: ., bookcentury1900, bookdecade1910, booksubjectforestsandforestry