Theodore Roosevelt: "Second only to good fire laws is the enactment
of tax laws which will permit the perpetuation of existing forests
by use."

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._"