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A preliminary appraisal of New Hampshire's forest-yield tax

Informally Refereed
Download (PDF 1.54 MB): https://research.fs.usda.gov/download/treesearch/13342.pdf

Abstract

For many years various State governments have tried to find an adequate and fair substitute for the general property tax on forest land. Heavy annual taxes were thought to discourage the practice of good forestry. Such taxes tempt the timberland owner to liquidate his forest capital; they discourage him from investing money in a long-range program to provide for future timber crops.

Citation

Barraclough, Solon; Gould, Ernest M., Jr. 1951. A preliminary appraisal of New Hampshire''s forest-yield tax. Station Paper NE-45. Upper Darby, PA: U.S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station. 26 p.