454 JOURNAL OF FORESTRY 



tax law and such amount shall be and remain a lien upon the lands of the owner 

 until payment shall have been made, and shall be collectable in the same manner 

 as unpaid taxes, pursuant to the provisions of the tax law. Should such revoca- 

 tion or withdrawal be made more than ten years after the date of classification, 

 the owner shall pay into the treasury of the State, upon the order of the commis- 

 sion, the rate tax prescribed herein upon the gross stumpage value of the trees 

 then standing upon such land, as though the trees had then been cut ; or if said 

 trees have been destroyed or injured by fire since classification, then the same 

 rate tax on any stumpage value remaining and on any insurance which the owner 

 may receive therefor to be collected in a civil action. Upon any such revocation 

 or receipt of notice in writing of the desire of the owner to withdraw land from 

 classification, the commission shall, if such revocation be made or such notice be 

 received within ten years from the date of the classification of the lands, give the 

 owner a statement of the amount due the State for taxes. 



The second bill amends the tax law and provides that land so classi- 

 fied will be assessed and taxed separately from the growing trees 

 thereon and at the same valuation and rate as are lands and real prop- 

 erty of the same quality and similarly located. The growing trees on 

 the land are assessed and taxed at the same valuation and rate as is 

 other real property of the same character. 



The tax assessors, by August i of each year, file a copy of the assess- 

 ment roll with the Conservation Commission. By September i the 

 Conservation Commission must hear all complaints, advise the assessors 

 regarding unfair or excessive assessments, and return the approved roll 

 to the assessors. 



During the period of exemption, the taxes upon growing trees on 

 land duly classified are credited to the treasurer of the respective county, 

 and, in case it exceeds the State tax in such county, the comptroller 

 pays the balance to the county treasurer. The comptroller is authorized 

 to pass upon the correctness of the county treasurer's statement of all 

 taxes assessed upon such original assessment roll upon growing trees 

 upon lands classified as forest lands dedicated to continuous forest 

 production. 



In their present form these bills represent a consensus of opinion and 

 liave the approval of the Association for the Protection of the Adiron- 

 'dacks, the Camp Fire Club of America, the Conservation Commission, 

 'Cornell University, the Empire State Forest Products Association, the 

 New York State College of Forestry, and the New York State For- 

 estry Association. This would seem to insure their passage and enact- 

 ment into law. 



New York will have taken another big stride forward in encourag- 

 ing reforestation of private land if Assembly Bill No. 1459 becomes 



