NOTES 453 



fied copy of such certificate with the town clerk of each town in which all or 

 any part of the lands described in such certificate are located. Application for 

 such classification may be made by an owner of such lands, and shall be in the 

 form and manner prescribed by the commission. Every owner of land classified 

 as land dedicated to continuous forest production shall, not less than sixty days 

 before the cutting of trees thereon for commercial purposes, notify the commis- 

 sion of the intended cutting and removal and, not less than thirty days before 

 the removal of the product of such trees, shall report to it the amount in stump- 

 age value of such trees. The commission may accept the report of the owner as 

 to the amount and value of any such trees or in its discretion determine it from 

 an independent inspection of the same. The commission shall assess, levy, and 

 collect upon the gross stumpage value of any such trees, and the owner shall pay 

 into the treasury of the State, upon the order of the commission and before the 

 removal of such trees or of the product or products of such trees from the land, 

 the following tax: if removed within ten years after classification, two per- 

 centum ; more than ten and within fifteen years, four percentum ; more than fif- 

 teen and within twenty years, six percentum ; more than twenty and within 

 twenty-five years, eight percentum ; more than twenty-five and within thirty 

 years, ten percentum ; more than thirty and within forty years, twelve percentum ; 

 thereafter, fifteen percentum. Each such tax shall be a lien upon the lands and 

 trees upon which it is levied from the time when it is payable until the same is 

 paid in full, and the timber and timber products made therefrom shall be sub- 

 ject to lien for unpaid taxes and amounts payable under this act. Any timber 

 products removed from said lands upon which the full amount of tax has not 

 been paid shall be liable to seizure by the State wherever found, and after due 

 notice may be sold to satisfy said unpaid taxes and the expenses of seizure and 

 sale. In the event that lands classified hereunder shall, in the judgment of the 

 commission, cease to be dedicated to continuous forest production, or that the 

 forest growth thereon be destroyed by fire or by any other cause, or that the 

 owner of such lands shall have violated any of the provisions of this article, or 

 the regulations of the commission in respect thereto, or that the public interest 

 demands it, the classification may be revoked by the commission. Such revoca- 

 tion shall be made by a certificate of the commission, under its seal, and shall 

 be filed in the office of the comptroller and the county treasurer of the county 

 in which the original certificate of classification shall have been filed. It shall be 

 the duty of the county treasurer, upon its receipt, to forthwith file a certified copy 

 of such certificate with the town clerk of each town in which all or any part 

 of the lands described in the certificate are located. 



Land classified under this article may be withdrawn from classification by the 

 owner at any time, upon giving sixty days' notice in writing to that efifect to the 

 commission and upon payment into the treasury of the State of the sums herein- 

 after provided for. In the event that the classification of lands hereunder shall 

 be revoked or that they are withdrawn from classification by the owner, the 

 owner of any such lands shall pay into the treasury of the State, upon the order 

 of the commission, if such revocation or withdrawal is made within ten years 

 after the date of classification, an amount equal to the amount of taxes with 

 interest thereon at the rate of six percentum per annum, which may have been 

 paid out of the treasury of the State or credited by the comptroller to the county 

 treasurer for taxes upon the trees upon such lands under the provisions of the 



