Taxation of Forests in Massachusetts 545 



time when the owner is receiving an income from his land and 

 can afford to pay a tax ; and is in line with the provision of 

 recent legislation in other States. 



Forest commutation tax, however, is an innovation. Proposals 

 to abolish taxation of standing timber and to introduce a tax 

 upon timber when cut, long encountered opposition in Massa- 

 chusetts, and in other States, from forest towns that derived a 

 large part of their revenue from taxes on standing timber. The 

 commutation tax will have the effect of insuring during the life 

 of timber now standing, the revenue that the town received in 

 1913. It will, however, prevent all increase of timber valua- 

 tions, and will therefore prevent an increase of the taxes levied 

 in 1913 on standing timber. This condition is to continue until 

 1919 when the commutation tax levied upon land thereafter 

 registered will be the amount of tax paid in respect of standing 

 timber in the year prior to registration. When timber standing 

 upon land at the date of registration is cut, forest commutation 

 tax comes to an end, and such land thereafter is subject only to 

 forest land and forest product taxes. 



In return for the benefits of the new system of taxation, owners 

 of registered land will be required to plant any portion of such 

 land not already forested, to cut timber in such ways as to 

 encourage natural reproduction or, failing this, to replant, and 

 to make suitable disposition of slash. Enforcement of this part 

 of the new law will naturally fall to the State Forester, whose 

 office is materially enhanced in usefulness and importance by 

 the enactment of the law of 1914. While the duties imposed 

 upon landowners may at first thought appear somewhat formi- 

 dable, there is in reality nothing in them that is not actually for 

 the interest of the landowner. The law simply prescribes good 

 forest management and discourages slovenly methods; and this 

 will be apparent to landowners as they become familiar with its 

 provisions. 



The law also makes suitable provision for consolidating small 

 woodlots into forests ; expressly authorizes the formation of cor- 

 porations, without limitation of term, to engage in forestry under 

 its provision; and finally permits the withdrawal of land from 

 registration under suitable conditions. What it will accomplish, 

 it is too soon to predict ; but in the opinion of those best informed, 

 the law of 1914 offers capital an opportunity to engage in forestry 

 upon reasonably attractive terms in Massachusetts. 



