PRESENT STATUS OF FOREST TAXATION 485 



value and all pay the same rate of taxation. Timber lands, therefore, 

 receive no special consideration except in the case of private forest 

 reservations not to exceed forty acres. The present law relative to the 

 taxation of private forest reservations was enacted in 191 7. 



In accordance with the provisions of this law, on any tract not exceed- 

 ing 160 acres, of which at least one-half is improved and devoted to 

 agricultural purposes, there may be selected by the owners as a private 

 reservation a portion not exceeding one-fourth of the total area. If 

 the owner shall plant not less than 1,200 trees on each acre of the pri- 

 vate reservation, or if the land is partially stocked with forest trees 

 and the owner supplements this growth by planting forest trees to 

 assure a spacing of approximately 6 by 6 feet, then such lands shall be 

 entitled to the benefits of the act. Further provision is made prohibit- 

 ing the owners from pasturing stock upon such reservations until at 

 least 90 per cent of the trees are two inches or more in diameter. Care 

 of trees is under the direction and supervision of the State Board of 

 Agriculture. 



If the private reservation is properly planted and continuously main- 

 tained and cared for according to the plans of the State Board of Agri- 

 culture and according to the provisions of the law, the value of the 

 land in excess of $1 per acre shall be exempt from all taxation. When 

 an owner desires to cut trees from his reservation other than for domes- 

 tic consumption, he shall notify the assessor, and before the removal 

 of the cut timber he shall make a measurement or count of the trees 

 cut and file a report of the same with the assessor, who shall forthwith 

 assess the stumpage value and issue a license for the removal, condi- 

 tioned on the payment of a fee of 5 per cent of the appraised value. 



Owners withdrawing their lands from such classification or failing 

 to comply with the provisions of the law shall pay a fee of 5 per cent 

 of the stumpage value of the timber as appraised by the tax assessor. 



SUMMARY OF THE LAWS CONCERNING TAXATION OF WOODED LANDS IN 



OTHER STATES 



Alabama. — Owners of lands which have been cleared of trees or the 

 assessed value of which is not over $5 per acre may, upon making a 

 contract with the forestry commission to plant and maintain timber 

 trees on such land for ten years under the direction of the commission, 

 have such lands exempted from taxation for a period of ten years. 



Idaho. — Chapter 112 of the Public Acts of 1917 prescribes that "in 

 order to encourage the growing of nut-bearing, hardwood, and other 

 merchantable forest trees, at present almost entirely neglected in the 



