From a historical study of land use and forest administration of the Nepalese Pahad, it is concluded that deforestation of the Middle Hills is not recent but was well established by the late 18th century. Deforestation resulted from the combined effects of government land-use policy and subsistence agriculture. Government policy promoted the conversion of forests to agriculture to maximize agricultural surpluses and land taxes. The severity of taxation led to further forest clearance as peasants attempted to maintain subsistence living. Many compulsory labour obligations also contributed to forest degradation. Legislation in recent years has attempted to foster effective community forestry.