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“For reasons stated in the report of the Committee on National 
Forestry Policy, and in Referendum 42, based thereon, adequate 
conservation and replacement of our forests is not practicable with- 
out relief from present customary methods of imposing annual prop- 
erly taxes upon standing timber separate from the land upon which it 
grows. The magnitude of the public interest involved warrants the 
concerted efforts of responsible state, federal and private agencies to 
plan and secure the general application in the states of methods 
of forest taxation which will effectively promote timber conserva- 
tion and reforestation through private enterprise.” 
LEGISLATIVE AIDS T0 FORESTRY 
Some effective legislation has been enacted both by the federal 
government and by the states to aid in solution of the wood supply 
problem. Among the early congressional enactments, that which re- 
sulted in the establishment of the first national forest in 1891 by 
President Harrison is outstanding. The setting aside of other 
1ational forests by congressional action followed in President Cleve- 
.and’s and Roosevelt's administrations. 
Another outstanding piece of legislation was the Weeks Law 
of 1911. Among other things this law provided for federal aid in 
fire prevention upon privately owned lands in cooperation with the 
states that matched the federal apportionment dollar for dollar. 
The establishment by state law of forest fire prevention organiza- 
ions in many states and the expansion and reorganization in better 
1ccord with the problem in other states were direct results of this 
aw. 
The basic forestry law detailinginmany respects the fundamental 
principles of forestry was not passed until June 7, 1924. This law, 
known as the Clarke-McNary Act, recognizes more fully the need 
of encouraging the private practice of forestry. It provides larger 
appropriations for cooperative fire prevention with the states, 
amounting to $660,000 in the fiscal year 1926, and a million dollars 
tor the acquisition of forest land. In the expenditure of funds for 
fire prevention, the principle enunciated in the Weeks Taw is fol- 
.owed. 
One important provision of the Clarke-McNary Act has per- 
mitted the organization of a corps of tax experts to analyze the 
forest land tax situation and to work out new and improved methods 
of taxation. An annual appropriation of $25,000 has been estab- 
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[41]