Forest Fee, Yield Tax Law
Designed to Aid Private Owners
The public hearing to be held
December 5 at the St Helens court
house will be based on the forest
fee and yield tax law.
This law is designed to aid
private landowners in retaining
ownership of cut-over and im
mature forest lands by means of
an equitable taxation, policy. Un
der this program all lands class
ified as reforestration lands ly
ing west of the summit of the
Cascade Mountains are assessed
at five cents per acre and all lands
so classified east of the summit
of the Cascade Mountains are as
sessed at two and one-half cents
per qpre. Forest crops harvested
from classified lands are there
after subject to a twelve and one-
half per cent yield tax of the unit
stumpage value.
One of the provisions of the
law is designed to stabilize forest
ownership, particularly that of
recent cut-over and fire depleted
areas. Normally, the usual pro
perty tax, with costly annual as
sessments and fluctuating rates,
constitutes one • of the major ob
stacles hindering the organization
of immature and cut-over forest
pro peri ties into permanent sus-
tained yield areas. This handicap
is overcome by the nominal and
fixed forest fee which is more in
keeping with the income produc
ing capabilities of low value land.
Such progressive tax law also will
make it possible for the small
landowner with a limited amount
of capital to continue ownership
of immature forest stands and
follow proper forest cropping prac
tices.
Periodically, the state board of
forestry determines whether class
ified lands are being accorded
proper forest uses. These uses
relate to timber production, water
shed conservation, erosion control,
interim or joint forest and graz-
ing use, or recreational purpoBes.
On the basis of facts submitted
by the forestry board, the state
tax commission may declassify
certain parcels of land when, in
its judgement, such lands are not
being used to accomplish the re
forestration purposes of the act.
Law Purposes Cited
Express purposes of the forest
tax law are:
(1) To eliminate one of the
PAINTING
INTERIOR—EXTERIOR
All work and material guaran
teed. Prices Reasonable
FREE ESTIMATES
Chas. Seeborger-Contractor
856 Rose Ave.
obstacles to private forest enter
prises by effecting a fair and a
reasonable taxation policy on im
mature forest lands.
(2) The law is intended to make
the tax burden lighter during the
non-productive years and provide
for the payment of the bulk of
the tax when the landowner is best
able to pay—at the time the forest
crop is harvested.
(3) To provide for a fair and
continuous income to the county
governments during the growing
period required to renew the forest
crop. This fee is supplemented by
a 12.5 per cant yield tax when
the timber is harvested. Both
fee and yield tax are payable to
the local county.
THE EAGLE, VERNONIA, ORE. THURSDAY, NOV. 27, 1947 5
~ '• •
----------------- ---- ------ -■
(4)To encourage private owners
is a mature forest crop in mer young seedlings, would necessitate
to retain ownership of cut-over and chantable quantity may
..... __
—
not be the return of the land to the ad
immature forest lands and do per- classified under the law.*
6
valorem property tax roll. No
petuate their timber crops! .!"»• >. Burning Sanctioned
slasings or burning of forest cover
incentive
.
incentive rn
io retain
retain ownership is <•»_
in-
Regulated or extensive grazing, on classified lands is sanctioned.
creased by the feature of the
the
bulletin explains, is permitted
The owner’s title to the class
law which provider for a reasons
able and unchanging tax rate ex on classified lands in both eastern ified land is not impaired, Sale
tending over the long growing and western Oregon, However, or transfer of the land may be
over-grazing, excessive stocking effected in the same manner as
period.
of sheep or goats which would with lands under the usual pro-
A bulletin of tjie state board seriously damage or destroy the
perty tax.
of forestry points out that the
law does not provide an option
for the owner. Lands complying
with the definition of the law
may be classified whether or not
the owner has applied.
Forest lands upon which there
From where I sit...
If Money in Your Pocketbook
when you prolong the usefulness
of your car with expert regular
lubrication. The extra attention
we give your car is a saving to
you because you can depend on
longer trouble-free performance.
Heath’s Service Station
Phone 5711
At the Mile Brige, Riverview
Joe Marsh
Ma Hoskins
Snaezed at Cats!
Ma Hoskins couldn't understand
why she got a fit of sneezing every
time Harpo, the cat, came in the
room. Finally figured she’d have to
get rid of Harpo altogether.
Then Doc Hollister explained
she had an "allergy.” Cat’s fur
made her sneeze like strawberries
give some folks rash. He gave her
an inoculation so she and Harpo
:ould live sneezelessiy together.
I guess a lot of us have "aller
gies" in the social sense. Some folks
just can’t stand movies, or radio
comedians. Other folks don’t go for
beer. Myself, I enjoy a moderate
glass of beer or two with friends
. . . but it’s up to them what bev
erage they choose.
From where I sit, the important
thing is not to let our social
allergies result in antisocial
taboos. Let’s not criticize the
fellow who likes beer if we like
eider. A little inoculation of toler
ance can help us live-and-let-live
happily together.
Copyright. 1947. United States Brewers Foundation
-J
I
Check Its Value Yourself!
That is the way you can make purchases when you visit the
stores in your own community instead of mailing an order away.
Visiting your local merchants gives you the opportunity of ex
amining first hand the article you wish to buy. You can test the
quality, check its price against that quality and, if you wish, take
the article home with you right then. No waiting several days
and no payng of postage or freight before delivery, then find
ing that the article you wrote for is not satisfactory!
Money spent for purchases made here also gives you, the
buyer, another advantage. That advantage is that you may re
turn the articles for refunds or exchange, again without the pay
ment of additional postage and without the delay of waiting.
ver noma
This merchandise is the same
price in Vernonia as in Port
land. Salem, Chicago, New
York or any other city or state.
We invite you in our store to
see these new added lines of
merchandise.
Van Heusen Shirts and Ties
Hickok. Belts
Suspenders and Jewelry
Lee Work Clothes
Jantzen Sweaters
Brentwood Sweaters
Society Club Hats
Hirsch-Weis White Stag
Wembley Ties
Berkshire Hose
Norcross Cards
Wool O’ the West Blankets
Poll Parrot & Star Brand Shoes
Cameron Blouse«
Strutwear Lingerie
WE INSURE
ANYBODY OR
ANYTHING
Vernonia Insurance
Bill J. Horn, Agent
Bank Building
Sam s Food Store
Fresh Bakery Products
Daily
Frozen Foods
Candy—Ice Cream
Vernonia Bakery
Home of Butter Krust Bread
Make
Your One-Stop Saving Center
for
A complete line of
Tools Including
Shopmaster
Power Tools
SK & Herbrand Hand
Tools
Spark Oil Stoves
Philco Radios
The store that supplies your
complete home food needs
Phone 761
We Deliver
Hotpoint Appliances
Maytag Washers and Freezers
Chapman Freezers
Sundland
Al Herra’s Market
Wagner’s Ice Cream
on Sale at
Mill Market
Sam's Food Store
. Lew’s Place
Ike Dass Park
Dessy’s
Pastime
Vernonia Country Club
Electric
and Appliance
In this way, you have a
part in making Vernonia
a buying center at which
you may obtain every
needed Item
Everything for the
Home on EZ Terms at
Portland Prices
G. E. and Universal Appliances
Furniture
Armstrong Linoleum
;
Superflame Oil Heaters
Stanley and P & C Tools
Public Service Paints
American-Standard
Plumbing Fixtures
and Repairs
Westco Water Systems
Westinghouse and Collins
Appliances
Collins and Plumb axes
Geyer & Boyco Farm
and Garden Tools
Bush Furniture
and Funeral Home
Hoffman Hardware
Company
Affiliated with United Grocers,
an Association of 250 Buyers
’ featuring
WE WELCOME THE OPPOR
TUNITY TO BE OF SERVICE
TO YOU
DEL MONTE, LIBBY
AND SHURFINE
FOOD PRODUCTS
1. Checking Accounts
2. Savings Accounts
3. Safe Deposit Boxes
4. Travelers Checks
5. Bank Money Orders
Courteous Treatment to Every
Customer is Our Policy
Vernonia Branch
The Commercial Bank of Banks
Vernonia. Ore.
Member Federal Deposit
Insurance Corporation
Mill Market and Groe.
Deliveries Twice Dsily
Phone 1391
FIRESTONE
A COMPLETE
Tires, Batteries
MODERN GROCERY
Auto Accessories
SERVICE
and Home Appliances
FEATURING
TEXACO PRODUCTS
WADHAMS
for your Car, Farm Machinery
PRODUCTS
and Home
King’s Grocery
and Market
Chapman’s Service
Brunsman Hardware
and Electric
Frigidaires and Frigidaires
Electric ¡Stoves
Electric Hot Water Heaters
Coleman Oil Stoves
Oakland Oil Cook Stoves
Guns and Ammunition
Work Clothes
Columbia Diamonds
Hamilton, Bulova, Elgin and
Harvel Watches
International Sterling
Silverware
Community Silverware
1847 Rogers Silverware
Ronson and Regal Lighters
Kullander’s Jewelry
Store
Vernonia Auto Co.
A Safe Place To Trade
The Only
One-Stop Service-
In Vernonia
Everything from gasoline to
a com;'ete paint job on your
car
Budget Terms
if Desired
We Feature These
Popular Brands
NEHALEM
Standby, S and W
Hudson House
Preferred Stock
Dairy Products Co,
Deliveries
Daily
Grade A Pasteurized
Herrin’s
Milk and Cream
Grocery
Phone 491
Phone 471
The Best for Your
Table
CHECK YOUR OWN
STORES FIRST ON
Del Monte and Hudson House
Canned Foods
Meats and Fresh Produce
Nehalem Grocery
and Market
PRICES!
Baby Apparel, Gifts
Stationary
Needlecraft Supplies
The Brous Shop
Ask at Home for the
Merchandise You Need.
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appreciated by local
Merchants
THE VERNONIA
EAGLE
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