476 jouRNAi, OF fore;stry 



erty yielding an annual income and levying a tax on property which 

 yields an income only after a long period of years. 



We will first direct our attention to the Massachusetts law, entitled 

 "An Act to Provide for the Classification and Taxation of Wild and 

 Forest Land." This law was approved June 2, 1914. In accordance 

 with its provisions, owners of woodland or land suitable for forest 

 planting may have such lands classified for taxation purposes under 

 the following designation : ( i ) Land with trees of merchantable value, 

 known as woodlot. (2) Land without trees of merchantable value, 

 known as plantation. These classifications are limited to tracts of three 

 or more acres, except when tracts of smaller area are to be consolidated 

 with other tracts. 



Owners desirous of having their lands classified, provided such lands 

 are suitable for classification either as woodlot or plantation, are re- 

 quired to make application to the clerk of the city or town in which the 

 land is located. The application must be accompanied by a description 

 of the lands and shall state whether or not the land is encumbered, and, 

 if so, the written consent of those holing claims against the property 

 must be presented. The application having been made, the clerk of the 

 city or town must notify the assessors at once, who, in turn, shall forth- 

 with determine, after examination, whether the lands are suitable for 

 classification. If, in the assessor's judgment, the lands are suitable for 

 classification, they shall make separate valuation of the land and of the 

 trees growing thereon, which value shall be the fair cash value of the 

 trees on the stump. If, however, after careful examination of the 

 lands, the assessors are of the opinion that the lands are not suitable 

 for classification, the owners shall be notified and they may then appeal 

 from such decision to the State forester. The valuations, having been 

 made, are submitted to the owner for his acceptance. If he accepts the 

 valuations, notification is given to the clerk of the city or town, who 

 records the same and issues a certificate of classification. 



Lands classified under the provisions of the act are subject to the 

 forest land tax, and lands classified as woodlot are subject to the forest 

 commutation tax, levied in the following manner: 



(a) The assessors are required to open an account of all lands classi- 

 fied as woodlot on or before the first day of April, 19 19, which account 

 must show the sum of the taxes assessed upon such lands, exclusive of 

 buildings thereon in the year 1913. 



(b) From this sum there shall be deducted for each year of the five- 

 year period the total forest land tax assessed for that year, and the 

 remainder shall constitute the amount of the forest commutation tax 

 for that year. 



