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Mississippi's Forest Resource Development Pro- gram was the second state-sponsored forestry assistance pro- gram in the United States. It was authorized by the legislature tn 1974 in response to concerns over long-term availability of softwood timber. It is funded by a severance tax levied at the potnt of first processing. Since inception, 152,295 acres have been treated under the program. Severance tax rates were established in 1974 and remained constant until 1981. Costs rose rapidly during these years, and the only way to increase funds for the program was to cut more timber or raise the fixed tax rates, as was done in 1981. Such problems would be avoided •f severance taxes were levied on the basis of current product value.


Weaver, G.H., and S.H. Bullard. 1983. Mississippi’s severance tax and forest resource development program. Journal of Forestry 81(10):663-665.



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