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A Forest Conservation-Taxation Experiment in New Hampshire

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The State of New Hampshire has upon its statute books a law which is called An Act Relating to Forest Conservation and Taxation. This is an experiment to achieve conservation of a natural resource through a change in the method of taxation. This attempt must be called an experiment, or at least regarded as still confined to the experimental stages, because the law has been on the books only a short time, having taken effect on April 1, 1950. It would appear at this time that the general principle and the declared policy of the law are sound. Some changes have already been made in the administrative details, and it is possible that there will be other changes made by future legislative amendments as the need for them becomes apparent. The law, however, in its present form has done a great deal to relieve the problem of an annual tax on growing wood and timber which plagued the timberland owners of New Hampshire for so many years.

Document Type: Journal Article

Affiliations: State of New Hampshire Tax Commission, Concord

Publication date: 1954-01-01

More about this publication?
  • The Journal of Forestry is the most widely circulated scholarly forestry journal in the world. In print since 1902, the Journal has received several national awards for excellence. The mission of the Journal of Forestry is to advance the profession of forestry by keeping forest management professionals informed about significant developments and ideas in the many facets of forestry: economics, education and communication, entomology and pathology, fire, forest ecology, geospatial technologies, history, international forestry, measurements, policy, recreation, silviculture, social sciences, soils and hydrology, urban and community forestry, utilization and engineering, and wildlife management. The Journal is published bimonthly: January, March, May, July, September, and November.

    2015 Impact Factor: 1.476
    Ranking: 22 of 66 in forestry

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    June 1, 2016 to Feb. 28, 2017

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