It would be impossible to apply the European system here with anything like the exactness that attaches to it in the old countries, because we have not the means of knowing the true worth of forest soil or of forest crops, but the principle is applicable anywhere. Even in the hands of non-expert assessors it gives a fairer basis of valuation than our present method, and in the long run will insure larger returns. J. E. FROST, Tax Commissioner of Washington: The State's system of taxation is obsolete, and only 13 civilized communities in the world have such an out-of-date system. The State is confined by the constitution to property tax, well known as a primitive system, utterly incapable of coping with modern business. It can be remedied only by recognizing the different classes of taxable property. DR. FRANCIS L. MCVEY, University President and Tax Expert: Under the old plan of valuing annually the property it was difficult to secure an appraisement that was satisfactory to anybody and, what was more, as the years went by the local governments found their assessed values decreasing and the burden of government materially increasing with the decline in amount of standing timber. The annual taxation of the land upon which the timber stands meets this difficulty, while the taxation of the product at the time of harvesting provides a plan that is fair both to the local government and to the owner of timber. 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