478 JOURXAL OF FORESTRY 



five-year period intervening between the years 1919 and 1934 the rate 

 increases one per cent over that of the preceding five years. On and 

 after the year 1939 the annual rate shall be six per cent. 



Collection of the tax is assured by a provision of the law whereby 

 the tax is made a lien upon the land in respect of the product or income 

 from which it was assessed. Furthermore, the assessors are empow- 

 ered to require of the owner either a cash deposit of the amount of 

 forest product tax as estimated by the assessors or, at his option, a 

 bond, with good sureties, conditioned upon the payment of the tax 

 when levied. Forest product tax shall also constitute a lien upon the 

 wood or other product for so long as they are in the possession of the 

 owner of the land from which it was produced, or of a person taking 

 the same with knowledge that the assessors have acquired security for 

 the tax. 



We should make mention of the fact that provision is made whereby 

 the owaier may, under certain conditions, withdraw his lands from the 

 classified list. 



No less important than the foregoing provisions relative to the taxa- 

 tion of the classified lands are the provisions relating to the adminis- 

 tration and supervision of the lands so classified. The general regula- 

 tions for seeding or planting the classified lands to forest trees are 

 under the direction and supervision of the State forester. Owners of 

 the lands classified, in accordance with the provisions of the law, are 

 required, within three years after classification, to seed or plant all 

 parts suitable for seeding or planting and have not been naturally re- 

 stocked. However, with the written approval of the State forester, the 

 time may be extended. On clearing any tract of classified land equal 

 to or in excess of three acres, the owner must either leave a suitable 

 number of trees to provide for reseeding or must reseed or plant the 

 cleared tract in accordance with the regulations mentioned above. 



Connecticut. — In Connecticut woodland and land suitable for forest 

 planting not less than five acres in area and not exceeding in value $25 

 per acre, exclusive of timber growing thereon, may, upon application, 

 be given special classification as forest land for purposes of taxation. 

 Owners of such lands, desirous of having them classified, must file with 

 the State forester an application, accompanied by a sufficiently accurate 

 description, and by the sworn statement of the town assessors, giving 

 the true value of the land alone and the true value of the timber 

 thereon. The State forester thereupon examines the lands, and, if 

 satisfied as to their suitability for forest planting or as to their right 

 to be classified as woodland, issues a classification certificate. The law 



