ernor 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 CONSERVATION COMMISSION: Constitutional amendment
and legislation should be invoked to permit a low fixed tax on
cut-over land during the period 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 would be not only perpetuation of the forest
and its attendant industries and payroll, but also a far greater
tax return than the present one of encouraging potential forest
land to become worthless and non-taxable.

LEGISLATURE OF MINNESOTA: "Sec. 17 a. Laws may be enacted exempting
lands from taxation for the purpose of encouraging and promoting the
planting, cultivation and protection of useful forest trees thereon."
This is the text of an act amending the Minnesota constitution
passed by the legislature.

WASHINGTON CONSERVATION ASSOCIATION, Walla, Walla: _Whereas_, 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 annual tax on the land as well as an annually
repeated tax on the same growing crop, therefore be it

_Resolved_, That this convention favors such remedial legislation
as will encourage reforestation of privately owned lands, 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 will levy an annual tax on the land and an income tax
on the forest crop only when the crop is harvested.

FIRST NATIONAL CONSERVATION CONGRESS, Seattle: 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.

THE WESTERN FORESTRY AND CONSERVATION ASSOCIATION

The Western Forestry and Conservation Association has no individual
membership, but consists of and represents all organized agencies
for forest protection in the