An interdisciplinary journal about regions, places, and cultures of the US South and their global connections

Timber, Equity, and Ethics

Susan Pace Hamill, University of Alabama School of Law

23 July 2004

Susan Hamill is a Professor of Law at University of Alabama School of Law in Tuscaloosa and an analyst of tax law. She is the author of The Least of These: Fair Taxes and the Moral Duty of Christians (2003) and "An Argument for Tax Reform Based on Judeo-Christian Ethics" published in the Alabama Law Review, Fall 2002.

Dr. Susan Hamill presents a brief overview of the themes of her study: the relationship between Judeo-Christian ethics in the US South, economic inequality, land ownership, and state tax policy. Professor Hamill's web page is located at

Forest land covers over seventy percent of Alabama, yet generates less than two percent of the state's property tax.

View more Alabama forestry maps at

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