We are not yet so far advanced with our work that I am able to tell you what the Commission will or will not recommend to the next Legislature. I am firm in the belief that a permanent Commission should be created, with a liberal appropriation for carrying forward the work. Possibly the field now covered by our Commission should be divided. It would seem that the drainage interests of the State would be of sufficient importance to justify the employment of a State engineer, and possibly the question of drainage would receive the entire attention of some State board. There is a great work that can be done by our Commission in the future if the State should see fit to make it permanent and appropriate the money to carry forward the work. The beautifying of our meandered lakes is something that is attracting the attention of our people, and would prove a popular move if started. They are also becoming much interested in the treatment and handling of soils, and much good would ultimately result to our farmers if this phase of Conservation was handled intelligently and carefully. Professor Stevenson, of the Iowa State Agricultural College, a member of this Commission, is recognized as an expert in this line of Conservation work, and I believe that his part of the report when published will be instructive and interesting. I can only hope that enough interest will be aroused throughout our State to influence the next Legislature to put the Commission on a permanent basis, furnishing the means to carry on the great work.
REPORT FROM LOUISIANA
Henry E. Hardtner
Chairman Louisiana Conservation Commission
Louisiana was the first State to create a commission for the Conservation of Natural Resources by legislative enactment, and enjoys the proud distinction of being the first to enact sane and comprehensive laws tending to conserve, protect, and perpetuate the natural resources of the State. In 1908 the Legislature created a Conservation Commission, whose duty it was to report to the Legislature in 1910 as to the conditions of the various resources and to recommend necessary laws for their use and preservation.
The Commission went to work with a will, holding meetings all over the State for the purpose of arousing the people and educating them in the great work. The lumbermen were our friends from the beginning; so were the owners of timber lands, and operators in the production of oil, gas, sulphur, and salt; the farmers dependent on the streams for irrigation purposes soon saw the benefit to be derived from a policy that would protect and perpetuate our natural resources, and also gave us their hearty cooperation. This great work accomplished, the people as a whole soon realized that 80 percent of the proceeds of the forests and rivers was expended for labor and supplies, and joined heartily in the movement; and thus we were prepared to ask the Legislature that certain laws be enacted.
Honorable Harry Gamble, our efficient Secretary (and a member of the Commission) prepared the various acts, and with such care that they will stand the test of any court. It was my pleasure as a member of the Legislature from the newly created parish of Lasalle to introduce and handle a number of the Conservation measures. Governor Sanders, one of the greatest men in the United States, who recently resigned a United States senatorship to which he had been unanimously elected because the people needed him at the helm of the State Government, gave his hearty support to every measure bearing on Conservation. But with all the serious obstacles removed, and the advantage of a friendly administration, our bills could not be made effective without a constitutional amendment; and so we faced a real crisis.
In order to raise a sufficient fund to protect our forests from fires and for reforestation purposes, and to prevent the gas and oil fields from being recklessly exploited and wasted, it was necessary to levy a license-tax on timber and minerals severed from the soil. Our resources being in the hands of individuals and corporations, it was just and proper that they contribute to the cost of the work for preserving their properties, and the people through the State would enact and carry such laws into effect as would benefit all. To pass a constitutional amendment is not any easy matter; and thus the real work began. The Constitution of the State, which provided for a license-tax on nearly every profession or business, had left out lumber and minerals, probably because it has only been in recent years that there was any development along such lines. That part of the amendment referring to natural resources was as follows: "Those engaged in severing natural resources, as timber or minerals, from the soil or water, whether they thereafter convert them by manufacturing or not, may also be rendered liable to a license-tax, but in this case the amount to be collected may either be graduated or fixed according to the quantity or value of the product at the place where it is severed."
When the amendment came up for final passage I spoke in part as follows: "The whole Conservation program as recommended by the Conservation Commission, of which I had the honor to be chairman, is dependent on this amendment of Article 229 of the Constitution. In carrying out the idea of Conservation, as in carrying out any other governmental policy, it is necessary to raise money. In order to introduce a forestry system and to protect your forests from fires, it is necessary to have money to employ persons informed along these lines whose special duty it will be to look after that kind of business. Now in order to do this, it seems no more than fair that the persons who are profiting by the depletion of our natural resources should contribute to the payment of these bills; but before that can be done, it is necessary to change the Constitution.
"Article 229, as originally made, exempts manufacturers. Notwithstanding this fact, in 1902 a general license act was passed in which the Legislature, in their wisdom, saw fit to levy a license-tax on the manufacture of lumber. When it was attempted to collect this tax, it was carried to the Supreme Court which held that a license-tax levied on the manufacture of lumber could not be collected for the reason that manufacturers were exempt under Article 229, and the sawing of lumber was a manufacturing business. The court did not say that the attempt of the Legislature to levy a license-tax on the manufacture of lumber was inequitable or unjust, but merely that it was unconstitutional according to Article 229. This bill, from and including lines 12 to 24, attempts to change the Constitution so that the tax may be levied on the severing of trees from the soil. It is to be noticed that there is no attempt to levy a license-tax on the manufacture of lumber, but it is proposed to change the Constitution so that the license-tax may be levied on the cutting down of trees in forests.
"As stated before, the Conservation Commission, after having investigated this question for two years and examined the laws not only of the United States but of foreign countries, has reached the conclusion that those persons who are engaged in the exhaustion of the natural resources of the State, in justice to the State which permits them to do business under this law, in justice to the people, and in justice to future generations of the State, should bear a slight additional tax in order to restore and protect those resources.