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Page 13 of Mountain Life & Work vol. 34 no. 1 1958

Part of Mountain Life and Work

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13 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. am ,4 Breath of Spring for Your Letters Woods Pretties folded notes Five ink sketches by Mary Rogers on buff-colored bond paper with matching envelopes. Mushroom, (shown here) Dogwood, Hepatica, Oak, Snowdrop. Assorted designs unless you specify one only. 10 Sheets and envelopes. . . 50¢ postpaid PENNYWISE PRESS Maynardville, Route 2, Tennessee WHOLESALE RATES TO SHOPS AND ORGANIZATIONS

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