COLORADO CONSERVATION COMMISSION: Resolved, That it is the sense of the Colorado Conservation Commission that the governor 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 States of Montana, Idaho, Washington, Oregon and California. Following is Article IV of its constitution: