Page:Report of the Oregon Conservation Commission to the Governor (1908 - 1914).djvu/264

 yield substantial returns. It would at the same time assist in perpetuating a vital industry and in rendering productive areas which,would otherwise lie idle. This step would be no new departure. Other states have profited by the lesson taught by older countries and have taken up this work, and there is no reason why Oregon should not make a beginning even though it be in a very small way.

TAXATION.

Reform in forest taxation involves constitutional amendment and radical departure from the existing general property tax, al! made peculiarly difficult by lack of general public grasp of forest economics from the community standpoint, and by consequent tendency to confuse what is really a public necessity with apparent incidental advantage to forest owners. It is further complicated at present by controversy over other proposed changes in taxation methods. It is axiomatic, proved by the course of every country where forestry is successfully practiced, that, in order to perpetuate forest production to be used and taxed, such production must not be penalized by confiscatory taxation. The course followed in all such countries, and recommended in this by every student of forest economics, is the most moderate taxation of forest land itself that is consistent with justice, with compensating taxation of the crop only when it produces revenue with which to pay.

Since conflicting amendments to the constitution are to be passed upon by the people subsequent to the issuing of this report, it cannot recommend legislative action governed by constitutional restriction. As a general principle, however, this Commission repeats its recommendation of every practical attempt to bring about ultimately the taxation of all forest crops upon their yield, instead of annually as part of the realty, and its belief that this end will be soonest accomplished by first applying such methods where they are most urgently needed—to the regrowth on burned and cut-over lands which otherwise will remain non-productive and unavailable for either use or taxation.

THE STATE'S DUTY.

It has been the aim of this report to state briefly some of our needs as aflfecting the forests, and to point out the way in which these forests do and will influence the up-building of the State. Too often in dealing with matters of this kind we are infiuenced and blinded by the apparent advantage to some class or classes of people. Until the law makers and the citizens