_Whereas_, This is made impossible on the part of private owners by our present method of forest taxation, whereby the owner is obliged to pay an annual tax on the land as well as an annually repeated tax on the same growing crop, therefore be it _Resolved_, That this convention favors such remedial legislation as will encourage reforestation of privately owned lands, and be it further _Resolved_, That it is the sense of this convention that as applied to reforestation such remedial legislation can be secured by a plan which will levy an annual tax on the land and an income tax on the forest crop only when the crop is harvested. FIRST NATIONAL CONSERVATION CONGRESS, Seattle: Resolved, That we urge the adoption of a system of taxation under which woodlands will pay a moderate annual land tax and the timber will be taxed only when cut. THE WESTERN FORESTRY AND CONSERVATION ASSOCIATION The Western Forestry and Conservation Association has no individual membership, but consists of and represents all organized agencies for forest protection in the States of Montana, Idaho, Washington, Oregon and California. Following is Article IV of its constitution: "Any association formed for the purpose of organized effort in the protection of forests from fire and for the reforestation and conservation of the forest resources of the States represented shall be eligible for membership. Any organization admitted to membership shall be entitled to two votes in the meetings of this Association. The chief forest officer of each of the five States embraced, and of each district of the United States Forest Service embraced, shall be honorary members." The allied organizations are at present fifteen in number: The Oregon Forest Fire, Oregon Conservation, North Willamette Forest Fire, Coos County Fire Patrol, Northwest Oregon Forest Fire, Klamath Lake Counties Forest Fire, Polk-Yamhill Forest Fire, Lincoln-Benton Forest Fire, North Idaho Forestry, Washington Forest Fire, Washington Conservation, Inland Forest Fire, Potlatch Timber Protective, Clearwater Timber Protective, Pend d'Oreille Timber Protective, Coeur d'Alene Timber Protective and Northern Montana Forestry Association. The purpose of the Western Forestry & Conservation Association is to promote forest fire prevention, conservative forest management, reforesting of cut-over lands not more valuable for agriculture, improvement in taxation systems, preservation of stream flow, and all other things comprehended by forest conservation. Its meetings enable representatives of the allied associations and of State and government to exchange ideas and devise ways and means for carrying on these movements in harmony along practical and effective lines. It also affords means of collecting and distributing information from these several sources.