National Conservation Commission: "Present tax laws prevent reforestation of cut-over land and the perpetuation of existing forests by use. An annual tax upon the land itself, exclusive of the timber, and a tax upon the timber when cut is well adapted to actual conditions of forest investment and is practicable and certain. It would insure a permanent revenue from the forest in the aggregate far greater than is now collected, and yet be less burdensome upon the state and upon the owner. It is better from every side that forest land should yield a moderate tax permanently than that it should yield an excessive revenue temporarily, and then cease to yield at all." H. S. Graves, Chief Forester for the U. S.: "Private owners do not practice forestry for one or more of three reasons: 1. The risk of fire. 2. Burdensome taxation. 3. Low prices of products." Professor Fairchild, tax expert, Yale University: "Forestry must come some time, and its early coming is a thing greatly to be desired. We can hardly hope to see the general practice of forestry as long as the present methods of taxation continue. With regard to its effect on revenue, there is little to be feared from the tax on yield. It is equitable and certain. _If a tax at once equitable and dependable is guaranteed, the business of forestry will not need to ask special favors._" CRYING NEED FOR DEFINITE STATE POLICY To accomplish these reforms will take law-making and law-enforcing. However well we study existing conditions and legislate upon the premises they furnish, success depends upon competent application of the laws and their improvement as conditions change. It is a bitter reproof to us of the West that Eastern states, with forest and water resources insignificant compared to ours, have gone so much farther in securing the services of trained men to study these questions and to guard both private and public interests. The very first step should be to get competent trained state foresters who will devise wise measures, protect us from unwise ones, and educate lumbermen and public alike to the common need of action. We pay cheerfully for every other kind of public service, for geologists, veterinarians, insurance commissioners, barber examiners, and what not. But the two things we must have--wood and water--we leave pretty much to take care of themselves, and they aren't doing it and never will. _The essentials of a wise state forest policy, based not on theory but on successful experience elsewhere, are as cheap as they are simple._ Where tried they have never been abandoned. If they pay elsewhere, can we afford not to try? Following is the framework of a code demanded by the situation in every Western state. Some already approach it, but none goes far enough: ESSENTIALS OF EFFECTIVE STATE FOREST CODE