THE TAXATION OF TIMBER PRODUCTS 25 



the sale but not removed before the title was perfected. * 

 However, he can maintain no action for timber removed 

 before the tax sale by either the owner or a trespasser. 2 



29. The Taxation of Logs and Other Timber 

 Products under Statute. In a number of states there 

 are statutes regulating the taxation of sawlogs and lumber. 3 

 These statutes ordinarily state that such property shall be 

 taxable in the political subdivision of the state in which 

 it shall be on a certain fixed day of the year, unless it be 

 in transit, in which case under provisions of the law it is 

 taxable either at the point of shipment or at the place of 

 destination. 4 The franchise of a boom company to re- 

 quire a toll on logs has been held to constitute a taxable 

 interest. 5 



1. Nicklase v. Morrison, 56 Ark. 553, 20 S. W. 414; See Gates v. Lindey, 104 Cal. 



451, 38 Pac. 311. 



2. Taylor v. Frederick, McGloin (La.) 380; Hickey v. Rutledge 136 Mich. 128, 98 



N. W. 974. 



3. Minn. General Stat., 1913, Tiffany, Sec. 2000, Cf. Sec. 2184. 

 Miss. Code 1906, Ch. 45, Sec. 9, p. 179. 



N. H. Public Stat. 1901, Ch. 56, Sec. 16, p. 207; Amendment, Suppl. to Stat. 

 1913, p 105; Cf. Acts July 4, 1860, S. L. Ch. 2351; Act Aug. 16, 

 1878, S. L. Ch. 48. 

 Wis. Statutes, 1913, Sec. 1040, Paragraph 4. 



4. Me. See Fanningdale v. Berlin Mills Co., 45 Atl. 39; Bradley v. Penobscot 



Chemical Fibre Co. 104 Me. 276. 



Mich. See Mitchell et al v. Lake Township, 85 N. W. 865. 

 N. H. See Berlin Mills Co. v. Wen th worth's Location, 60 N. H. 156. 



5. Chehalis Boom Co. v. Chehalis Co., 63 Pac. 1123 (Wash.) But see State v. A, 



Wilbert's Sons Lbr. Co., 51 La. Ann. 1223, 26 So. 106; State v. Barnes, 35 S. E, 

 605 (Lumber Dealer). N. C. case. 



