4<S2 JOURXAL OF FORESTRY 



when such land ceases to be used as a wood or timber lot to an extent 

 entitling the owner to the privileges of the act, that fact shall be re- 

 ported to the owners or managers, and if they decline to cut the timber 

 they shall pay within three months the amount of tax due as above 

 specified. Thereafter the land shall be appraised and taxed as other 

 lands not used as wood or timber lots. 



Xezu York. — The method of aiding and stimulating forestry in New 

 York through taxation differs somewhat from the methods prevailing 

 in the States above referred to. In this State whenever the owner of 

 lands to the extent of one or more acres, and not exceeding one hun- 

 dred acres, shall plant the same with forest trees to the number not 

 less than eight hundred to the acre, and whenever the owner of existing 

 forest or brush lands to the extent of one or more acres, and not ex- 

 ceeding one hundred acres, shall underplant the same with forest trees 

 to the number of not less than three hundred to the acre, and when 

 proof .of such planting is filed with the proper authorities, such lands 

 so forested shall be exempt from assessment and taxation for any pur- 

 pose for a period of thirty-five years from the date of the levying of 

 taxes thereon immediately following such planting; and such existing 

 forest or brush land so underplanted shall be assessed at the rate of 50 

 per cent of the assessable valuation of such land, exclusive of any for- 

 est growth thereon, for a period of thirty-five years from the date of 

 the levying of taxes thereon immediately following the underplanting. 



Owners of lands desirous of securing the benefits of the foregoing 

 provisions must file with the conservation commission an affidavit mak- 

 ing proof of such planting or underplanting and setting forth an accu- 

 rate description of the lands. The commission after the affidavit is 

 filed must cause an inspection to be made by a competent forester or 

 other employee of the commission, who nuist.make and file a written 

 report of such inspection. If the commission is satisfied that the lands 

 have been planted or underplanted, so as to comply with the provisions 

 of the law, it shall execute a certificate to that eft'ect and file the same 

 with the treasurer of the county in which the lands are located. 



Lands situated within twenty miles of the corporate limits of a city 

 of the first class, or within ten miles of the corporate limits of a city 

 of the second class, or within five miles of the corporate limits of a city 

 of the third class, or within one mile of the corporate limits of an in- 

 corporate village, shall not be entitled to the benefits of this law. 



If any land, exempted under the provisions of the law, continues to 

 be used exclusively for forest purposes after the expiration of the 

 thirty-five-year period, the land shall be assessed at its true value and 



