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This bibliography has been compiled as a companion volume to the Bibliography on Land Settlement issued in 1934 by the United States Department of Agriculture as Miscellaneous Publication 172. It contains selected references to the literature on the economic aspects of land utilization and land policy in the United States and in foreign countries, published for the most part during the period 1918-36.
Taxation imposes a burden on all forms of enterprise. The business of growing forests carry a reasonable share of the load. It is widely believed that the existing tax system imposes more than a reasonable share on forestry and discourages the use of private land for this purpose. This report contains the more important results of a Forest Service investigation on this subject. It presents a background of facts about the existing methods of taxation and their relation to forestry. It weighs the effects of taxation on forest management. It develops the principles of sound forest taxation.