A Forest Conservation-Taxation Experiment in New Hampshire

Publisher： Society of American Foresters

ISSN： 0022-1201

Source： Journal of Forestry, Vol.52, Iss.1, 1954-01, pp. : 25-30

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Abstract

The State of New Hampshire has upon its statute books a law which is called An Act Relating to Forest Conservation and Taxation. This is an experiment to achieve conservation of a natural resource through a change in the method of taxation. This attempt must be called an experiment, or at least regarded as still confined to the experimental stages, because the law has been on the books only a short time, having taken effect on April 1, 1950. It would appear at this time that the general principle and the declared policy of the law are sound. Some changes have already been made in the administrative details, and it is possible that there will be other changes made by future legislative amendments as the need for them becomes apparent. The law, however, in its present form has done a great deal to relieve the problem of an annual tax on growing wood and timber which plagued the timberland owners of New Hampshire for so many years.