206 FORESTRY ALMANAC 



quently occur in sections of the country where loss of revenue by 

 the local political unit, whether town or county, cannot well be 

 afforded. Some method of equalizing receipts from taxation is 

 essential, therefore. 



The provisions of the McNary-Clarke Bill contemplate research 

 in this question with a view to devising some more or less uniform 

 legislation to encourage timber growing through revision in taxation. 

 The Forest Service is studying this phase of the question, and both tax 

 experts and forestry experts are giving attention to the issue. 



Connecticut 



Woodland and land suitable for forest planting may be classified 

 as forest land for purposes of taxation upon application to the State 

 Forester, provided that the land is not worth more than $25 an acre. 

 Upon investigation of the land for which request for classification has 

 been made, the State Forester has authority to admit it. Land which 

 bears timber of more than 10 years' growth of taxable value is taxed 

 annually at the local property rate, but not in excess of 10 mills in 

 any case, upon the true and actual value of the land and timber 

 separately, as established by the assessors at the time of classification. 



At the end of 50 years from original classification, a revaluation 

 is made, the property being subject to a tax of not more than 10 mills 

 at the local rate for another 50 years. Whenever cutting is made on 

 land so classified, it is subject to the following graduate yield tax: 

 From one to 10 years after the land is classified the tax shall be 2 per 

 cent, of the yield; from n to 20 years after, 3 per cent.; from 21 to 

 30 years after, 4 per cent. ; from 31 to 40 years after, 5 per cent. ; from 

 41 to 50 years after, 6 per cent., and over 50 years, 7 per cent. 



Land fully stocked with forest trees not more than 10 years old 

 or incompletely stocked but planted to enough trees to assure a spacing 

 of six by six over the entire area, or planted with not less than 1200 

 forest trees to the acre of the species ash, chestnut, maple, oak, tulip, 

 white pine, red pine, Scotch pine, European larch, Norway spruce or 

 others provided by the State Forester, may be classified and taxed 

 according to the provision of the law as to annual levy and yield tax. 

 Reclassification is possible if the land is cut and reforested either 

 naturally or artificially. 



The law requires the owner of such classified land to provide 



