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Background of the study conducted by the U.S. Forest Service, the personnel, how it was conducted, etc. Included also: a report on the forest insurance study conducted by the Forest Service, written by Harold B. Shepard for ROHO. Appended: correspondence relating to the interview; partial list of publications by Hall; copies of relevant circulars and reports of Department of Agriculture on forest taxation; MS of a chapter dealing with forest taxation, written by Hall, intended for a textbook on forest economics; Hall's report prepared for the General Headquarters of the Supreme Commander for the Allied Powers on the adaptation of taxation to Japan's forest policy.

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.