The Governmental Organization and the Financing of Forest Communities in the South

The author views the cut-over land taxation problem from the community point of view, and considers it less a problem for foresters than a job for taxation specialists. Foresters have stimulated special tax legislation intended to encourage forestry practice but have ignored the reason for high tax requirements and the possibility of reducing them. According to the author, all of the fifty-odd forest tax laws on state statutes apply to very small fractions of the forest land area and most of them are inoperative or failures.