42 Forestry Quarterly. 



for other purposes, and then apply to the wild or forest land a 

 system of taxation which will encourage reforestation and man- 

 agement. 



An assessor offered the opinion that there should be periodical 

 re-valuation as values change, starting with stump land and in- 

 creasing the valuation as timber grows. He felt that some in- 

 ducement is needed for leaving seed trees, and that if manage- 

 ment be encouraged taxable possibilities will come. 



A lumberman presented the view that timberland pays for it- 

 self over and over when wisely cut, and that harm is done when 

 the land or stumpage is sold for a lump sum to a portable mill 

 operator; therefore a system of taxation should be applied which 

 will induce owners to use this kind of land or let some one else 

 use it. He feels that the state should be lenient with the owner 

 when he begins to grow something, and thinks that the land 

 should be taxed each year, and in addition there should be a 

 stumpage assessment when the timber is cut. He proposes' that 

 the state take and own abandoned cutover land, putting it un- 

 der the management of the Massachusetts Forestry Association. 

 Another gentleman interested in timberland expressed the opinion 

 that the tax on forest land might be a state tax, or that the state 

 should adopt a general principle in the matter, leaving details of 

 application in local cases to local authorities, providing appeal 

 in case of dissatisfaction to state authority. This gentleman be- 

 lieves that abatement of taxes on wild or forest lands does not 

 induce management. 



The President of the Associated Boards of Trade of Essex 

 County presented the views of his association which are widely 

 supported by business men and others interested in the matter 

 in his part of the state: Provide a system which will make re- 

 forestation as little burdensome as possible to the landowner. 

 The landowner who wishes to have the system applied to his 

 land shall enter or list his land v\'ith a state commission for plant- 

 ing or management. The commission shall examine the land 

 to determine the advisability of the work, and to endorse it if 

 the commission thinks it wise, in which case the commission 

 shall make regulations to be followed by the owner. The owner, 

 except by permission, shall cut only for personal use. 



The commission shall designate trees fit to cut, seed trees to 

 be left, and shall make regulations for reseeding, etc. To pre- 



