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<br />-'" U \J J. ~ .~~: :" ~ <br />est management by providing for. capital gains treat- <br />ment for timber assets be retamed; and that the <br />Internal Revenue Service seek greater. uniformity of <br />interpr'etation of income tax regulations cOD;cer;ning <br />what can be expensed and what must be capItalized. <br />3. That both state and federal authorities take <br />vigorous and prompt action to revise ,inheritailce and <br />estate tax laws to encourage .continUOUS forestry <br />production. <br />4. That research and education on forest taxation <br />be accelerated at both state and federal levels, and <br />~raining programs be established by state tax. com- <br />f missions for officials concerned with forest assess~ <br /> <br />ment. <br />. 5. That intensive research be undertaken in d~- <br />velopment of more scientific appraisal methods, ~ <br />the legal aspects of using an m~ome approach. m <br />determining true market value, m the preparation <br />of model forest assessment guides for inclusion in <br />state assessors manuals, and in related fields. <br />6. That industrial and other forest owners, tax <br />officials, foresters, economists, lawyers, and others <br />concerned with taxation work together more closely <br />by keeping each other informed of the major con- <br />siderations in their respective fields of endeavor. <br /> <br />v. Forestry And Related <br />Resouree Education <br /> <br />Continuing constant improvement in education is <br />an essential element in the accomplishment of the <br />job ahead. <br /> <br />A. For the Profession <br /> <br />The vastly increased scope of forestry and the <br />attendant enlargement of career opportunities in this <br />and related fields of resource management ~~ve <br />focused attention on the needs aud opportunities <br />for professional education in these .areas! an~. have <br />led a growing number of colleges and umverslties to <br />offer .instruction at both undergraduate and graduate <br />levels. Today, no fewer than 43. colleges and uni- <br />versities are offering such instruction and are gradu- <br />ating approximately 1,000 m.en .eac!, year as pra~- <br />tieing foresters; 27 of these mstitutio~s have c~- <br />cu1a which are accredited by the SocIety of Amen- <br />can Foresters. <br />However, the real .problem .of professional educa- <br />tion in forestry is not on~ of mere number of grad.. <br />uates. On the one hand there is need to educate <br />men who will not only be qualified as resource man- <br />agers and specialists in a technical sen~e; but who <br />also will have a well-rounded educatIOnal back- <br />ground and the capacity for leadersWp and continu- <br />ing professional development. On ~e other hand <br />there is need to insure that men WIth these back- <br />grounds are placed strategically in private and public <br />. forestry operations. The. extent a~d the cost. of <br />. human and physical resources reqUIred to prOVIde <br />.the needed type and breadth of professional educa- <br />. tion are so high as to limit the number of institu- <br />24 <br /> <br />- <br />tions which may be qualified and prepared to par- <br />ticipate in such a program. Moreover, the number <br />of schools offering professional curricula substan- <br />tially exceeds the present need, with the consequence <br />that a considerable number of professionally trained <br />foresters are engaged in forestry. work which could <br />be done adequately by men with subprofessional <br />training. What is urgently needed is to strengthen <br />the existing facilities in those institutions of Wgher <br />learning which are fully qualified to meet the re- <br />quirements of truly professional education. Such <br />education will involve'. (a) general instruction in for- <br />est resource management, (b) continued develop- <br />ment of specialized education, notably at the gradu- <br />ate level, and (c) qualifying resource managers to <br />give informed consideration to all of the resources <br />of the forest areas wi~ which they are cQllcerned. <br />Progress has been made in recent years in provid~ <br />ing opportunities for continuing professional educa- <br />tion to practicing foresters, specialists, and others <br />engaged in the resource management field. A variety <br />of conferences, seminars, short courses, and other <br />educational devices desigIied to provide opportuni- <br />ties for professional improvement is' now being of- <br />fered, not only under college and university direc- <br />tion but with appropriate industrial and other spon- <br />sorsWp as well. . There is a definite. need to 'extend <br />such offerings, so that practicing professionals may <br />have the opportunity to keep abreast of develop- <br />ments in their particular fields of interest. <br />We recommend: <br />1. Continued efforts by all concerned to strength- <br />en existing facilities for professional education in <br />forestry at those institutions of higher learning which <br />are fully qualified to meet the increasingly exacting <br />requirements of the p'rofession. <br />2. That employing agencies recognize fully the <br />importance of using broadly qualified professional <br />. foresters in positions of general responsibility, and <br />(by appropriate programs of apprenticeship, in- <br />service training, and personnel advancement) pro- <br />vide for full utilization of the capacity for service <br />wWch professional education provides. <br />B. Forestry Education for Other <br />College Students <br />Many college. students majoring in fields other <br />than forestry need education in aspects. of forestry. <br />televant to their own specialties. <br />We recommend: <br />1. That agricultural curricula which prepare men <br />for careers, such as county agent, agricultural teach- <br />er, soil conservationist, or farm manager, include <br />effective. . instruction (a) in managing woodlands <br />separately or as a part of the total farm enterprise <br />and (b) on .the role of woodlands in the farm <br />economy. <br />2. That curricula in fields related to. forestry, <br />such as wildlife, range, recreation, and watershed <br /> <br />-- <br /> <br />25 <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />-'.-"~'. <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />~,".u:...,K ., <br /> <br />rll <br /> <br />lrcw<"....'" <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />~%..~..x"., <br /> <br /> <br />