14 



Vermont AcRicurTUBAL Repoet. 



NO. 17. 



AN ACT TO ENCOURAGE PLANTING AND PERPETU- 

 ATING FORESTS. 



.Section aW'^imM 



1. Exemption of waste land from 



taxation. 



2. Forestry commissioner to issue 



rules for planting waste 

 lands. 



3. Certificate of planting waste 



lands filed in town clerk's 

 oflace. 



Section 



4. Duty of listers. 



5. Violation of regulations by 



owner of land, revocation of 

 certificate. 



6. Report to legislature. 



It is hereby enacted by the General Assembly of the State 

 of Vermont: 



Section i. All waste or uncultivated land which shall be 

 planted with timber of forest trees under the provisions and 

 regulations as provided in this act shall be exempt from taxation 

 for a term of ten years, commencing on the first day of April 

 in the second year after such lands shall have been so planted 

 as herein provided. 



Sec. 2. The state forestry commissioner if there shall be 

 such an officer, otherwise the state board of agriculture, shall 

 issue and promulgate rules and regulations for the planting of 

 waste or uncultivated land with timber or forest trees,, shall in 

 such rules and regulations fix the minimum number _to be 

 planted to the acre, the kinds of trees to be planted, the time of 

 year when the same shall be done and how proof thereof shall be 

 made to such commissioner or board ; shall make regulations for 

 the care and preservation of such planted trees during the term 

 of exemption and shall furnish a printed copy of such rules and 

 regulations to any person applying for the same. 



Sec. 3. Immediately upon receiving proof according to the 

 rules and regulations so made of the planting of any waste or 

 uncultivated land with timber or forest trees, said commissioner 

 or said board shall furnish to the town clerk of the town where 

 such land is situated a certificate of such planting, describing 

 therein the land so planted, and the exemption from taxation 

 herein provided shall be from the first day of April in the second 

 year after such certificate is filed. 



Sec. 4. The listers of any town in apportioning the grand 

 list of any year shall note therein the exemption of any lands in 

 said town under the provisions of this act. 



Sec. 5. If the owner or occupant or occupants of such ex- 

 empt land shall, at any time, during the period of such exemp- 

 tion, forfeit or knowingly permit to be forfeited any of the rules 

 or regulations of the forestry commission or state board of agri- 

 culture regarding the replanting or care and preservation of the 



