Abstract Foresters are familiar with the dire financial straits some Lake States counties are in due to the non-payment of taxes on a large portion of their cut-over lands. Florida is another state which has a serious forest and cut-over land tax problem. The author discusses the conditions existing there,—the inequalities of tax burdens, the uncertainty of the amount of future taxes, the accelerated lumbering to liquidate the timber before taxes become confiscatory, the relinquishment of cut-over lands for taxes, and the need for a forest crop tax law which will encourage more moderate cutting and the holding of cut-over lands for future timber crops.
C. H. Overman (Thu,) studied this question.