NEW HAMPSHIRE 207 



reasonable protection, and authorizes the State Forester to cancel 

 classification if the owner fails to fulfil conditions of protection, 

 freedom from pasturage and use solely for timber growing. Forfeit 

 is exacted in cases where the classification is revoked. The law per- 

 mits the cutting of timber for domestic use without payment of the 

 yield tax, and requires payment of the yield tax before removal of 

 the timber. Appeals to the courts from the decisions of the State 

 Forester are allowed under the law. 



Indiana 



This law is entitled : " An act to encourage timber production and 

 to protect watersheds by classifying certain lands as forest lands ; and 

 prescribing a method of appraising lands thus classified for purposes 

 of taxation." The act makes a detailed definition of land which may 

 be classified as forest plantation or native forest. All such lands are 

 assessed at one dollar an acre, and may be so classified and assessed 

 if the owner properly surveys and plots them, paying the cost of sur- 

 vey. Any parcel of land to be classified must be at least three acres 

 in size. 



Under the law no grazing must be permitted on the land ; its sale 

 transfers the classification to the purchaser; it must be marked by 

 signs provided by the State; it must be inspected by the State 

 Forester; it is subject to withdrawal at any time by the owner upon 

 application and appraisement and on it an unearned increment tax paid 

 equal to the sum of the last appraisement less the first appraisement. 

 The State Forester may cancel the classification upon failure to com- 

 ply with conditions of management. 



New Hampshire 



The forest taxation law of New Hampshire is limited to woodlots 

 not exceeding 50 acres. It provides that any owner of forest land not 

 valued at more than $25 an acre but stocked or to be planted to young 

 growth promising a yield of 25,000 board feet an acre may apply for 

 classification. Upon approval of the application, the tract is carried 

 on the town tax list with the tax assessed upon the land alone regard- 

 less of the growing timber. The obligations of classification pass with 

 title to the land. 



The law permits the owner to cut in any one year timber for his 



