1604 The Cornell Reading-Courses 



The property will continue to be taxed on this basis so long as the owner 

 maintains it as a woodlot in accordance with the instructions of the Con- 

 servation Commission. If the owner fails to so maintain the woodlot, 

 it will again be taxed in the usual way. 



For further details, the reader is referred to chapter 363 of the Laws of 

 1912 (p. 1606). 



SUGGESTIONS 



The State now guarantees reasonable taxation on certain classes of 

 forest lands that are managed as true forest properties. The State 

 also furnishes trees for planting at cost. It is to be hoped that the 

 owners of lands which are not well adapted to cultivated farm crops will 

 see their opportunity and will take advantage of this twofold help in 

 making their forest lands more profitable. 



A person owning land of such character that it is entitled to be entered 

 for tax relief under more than one of the above described laws, may apply 

 io have the land listed for taxation under whichever law he chooses. 



This lesson is intended merely to help in calling attention to the laws, 

 and to give a brief general outline of the working of each law. It is not a 

 complete manual of procedure of the work to be done in taking advantage 

 of the laws. The Conservation Commission will prescribe detailed methods 

 of procedure and will direct the work. The first thing to be done in all cases 

 is for the owner to write to the Conservation Commission for full information 

 as to the method of procedure. Possible loss of time and work will be avoided 

 by so doing. 



FULL TEXT OF THE LAWS 



New York State Laws of 191 2, Chapter 249 



AN ACT to amend the tax law, in relation to the exemption and reduction in assess- 

 ment of lands which have been planted with trees for forestry purposes. 



Became a law April 10, 1912, with the approval of the Governor. Passed, three-fifths 



being present. 



The People of the State of New York, represented in Senate and Assembly, do enact as 

 follows: 



Section 1. Article one of chapter sixty-two of the laws of nineteen hundred and nine, 

 entitled " An act in relation to taxation, constituting chapter sixty of the consolidated 

 laws," is hereby amended by adding at the end a new section to be section sixteen, and 

 to read as follows: 



§ 16. Exemption and reduction in assessment of lands planted with trees for forestry 

 purposes. Whenever the owner of lands, to the extent of one or more acres and not 

 exceeding one hundred acres, shall plant the same for forestry purposes with trees to 

 the number of not less than eight hundred to the acre, and whenever the owner of existing 

 forest or brush lands to the extent of one or more acres and not exceeding one hundred 

 acres, shall underplant the same with trees, to the number of not less than three hundred 

 to the acre, and proof of thai fact shall be filed with the assessors of the tax district or 

 districts in which such land are situated as hereinafter provided, such lands so forested 

 shall be exempt from assessment and taxation for any purpose for a period of thirty-five 



