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Page 13 of Mountain Life & Work vol. 34 no. 1 1958
Part of Mountain Life and Work
The development of productive forest stands on the timber
s' lands of the Appalachian South will require a number of years.
Owners of such land indicate the increasing annual tax on the grow
ing timber is a financial liability which detracts from the economic
incentive for such an operation. Some states confronted by this
problem have solved it by legislation authorizing a delayed tax,
called a yield tax, on the growing timber with a nominal annual tax
based on the land value only. The tax on the timber is paid at the
e time of cutting, from the proceeds of the timber harvested. Simi
lar legislation in more states would increase the incentive to
restore timberlands to full production.
10. Recognize and give proper weight to the water, flood
control, wildlife, and recreation aspects of manage
ment of area's forests.
Objective: To correlate in the management of our forest
lands the requirements for optimum timber production, watershed
protection, wildlife habitat, and recreation values.
Good management of timberlands must consider all inter
related resources. The welfare of the community and state requires
that management of the timber resource make provision for:
A. Maintaining a desirable wildlife habitat B. Providing clean
streams C. Protecting soil D. Providing flood control benefits
E. Making provision to develop and protect recreation values.
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