199 



Many states have appointed special cnimuittees or commissions to 

 investi?j:ate the snlgeet jf forr»^t taxation and to recommend measures to 

 the lei^islature. In Massacliusetts. ()hiii and New Hampsliire constitu- 

 tional amendments were necessary to pcrndt state legislation aion.i; this 

 line. These amendments were made and adopted by tlie vote of tiie people, 

 'i'his is of special interest to us since I shall ])resi>ntly show tliat a consti- 

 tutional amendment is also necessary in this state. 



"Wherever conimissions have been appointed to investi.sjcate tliis subject 

 they have urged strongly the necessity of special legislation and have 

 stated that the general property tax is not satisfactory in tluit it is nn.jusc 

 to the lioider of woodbind and gives uncertainty to forest in\estnienl. 



The recommendations made by the commission in Coiniecticnt ar.' 

 especially important in that their investigations were made puolic after a 

 thorough study of the taxation laws of this and European countries. T 

 shall quote them in full : 



"The Coiinuission reconunends the enactment of a law which will 

 include the following provisions : 



"(li Separate classification of forest lands for the i)urpose of taxa- 

 tion to be made on application of the owner, provided the value of the land 

 alone does not exceed $25 per acre. Certificate of classification to be 

 issued by the state forester after due exannnation as to compliance with 

 requirements of the law. 



"(2) At time of classification, pi'esent true and actual value of land 

 and standing timber to be deternuned separately, and valuation then 

 established to be continued for a term el fifty years, with rev;ilnations to be 

 established at the end of that period and continued for a further term cf 

 fifty years. 



"(3) When classified, nntural foi'est land to be subject to tax at a 

 rate not exceeding ten mills on lioth land and timl)er at the separate 

 valuations established as indicated in (2), and a yield tax to be levied or, 

 the timber when cut. at a rate prescribed by l;iw and varying with the 

 time dni-ing which the land has been classified. Such land when cut clear 

 suhsequeid to classification, and reforested either natui-ally or l)y i)lantiug, 

 to he reclassified as young forest under (4) if app1icati(ai for such reclassi- 

 fication is made liy the owner: otherwise the land to be taxed at the 

 prescribed rate on the valuation alreadv established for the whole pi-operty 

 until end of the fifty-year period. 



