208 FORESTRY ALMANAC 



own use or that of a tenant up to $50 stumpage value without tax. A 

 cut in excess of this is subject to a tax at the rate prevailing for 

 timber of the same class. When in the judgment of the assessors the 

 stand on such classified land has reached 25,000 board feet an acre, 

 the assessors give notice that it will be taxed at the local property rate 

 at the end of two years. The owner has the option of reducing the 

 stand below this board footage and retaining it in classification. With- 

 drawal is permitted by payment of the land tax and on the estimated 

 value of the standing timber. Appeal to the State Forester from a 

 finding of assessors as to classification is permitted. 



Louisiana 



This law permits the owner of land valued at not less than $3 and 

 not more than $8 an acre to enter into contract with the Department 

 of Conservation for the purposes of taxation. Such a contract obli- 

 gates the owner to practice forestry upon the land and, if necessary, 

 plant suitable and useful trees, protect the land from fire and maintain 

 them in a growing and thrifty condition so far as possible. 



Any landowner desiring to enter into such a contract must make 

 application to the department, furnishing a description and plat of the 

 land to the department and the Police Jury in the parish in which the 

 land is located. The land is inspected and the Police Jury of the 

 parish sets a cash value on the lands, at which they are carried on the 

 assessment roll for 10 years for purposes of taxation. At the end of 

 this period the lands are re-assessed for another five years and may 

 be reassessed for an additional five years. At the end of the period 

 the land is returned to the tax rolls and the levy is as on other similar 

 lands. Failure to comply with the provisions of the law is penalized 

 by exaction of a tax of the difference between what has been levied 

 and what would have been levied, plus interest at 6 per cent. 



Massachusetts 



This law provides that any owner of forest land valued on the 

 tax list for the preceding year at not more than $25 an acre, con- 

 taining not more than 20 cords per acre, but promising a yield of 

 20,000 board feet for softwoods and 8000 board feet for hardwoods 

 per acre, may apply for classification by the assessors. The assessors 

 inspect the land, value it as land alone and certify their findings. The 



