REPORT OF SPECIAL FORESTRY COMMITTEE 63 



members of the Pennsylvania Forestry Commission 

 seem to feel that the law is working satisfactorily 

 and encouraging private attempts at reforestation. 



We herewith present the following bill for your 

 consideration: 



A Bill relating to the taxation of timberlands: 



Section 1. In consideration of the public benefit to 

 be derived from forestry management upon a consid- 

 erable area of the timberlands within the state, the 

 owner of any timberland may apply to the State 

 Board of Forestry for an examination of his lands and 

 timber. Such application shall be accompanied by a 

 plat and description of such timberland and a guar- 

 antee to pay the reasonable expense of such exami- 

 nation and report. 



Section 2. In case the state board of forestry finds 

 upon examination that the management of such tim- 

 berland under forestry regulations would be a public 

 benefit, it shall submit a report for the management 

 of such lands to the owner thereof, clearly stating 

 the regulations in regard to the cutting of the timber, 

 and in case the owner shall accept the same, a con- 

 tract covering the regulations for the cutting of the 

 timber shall be entered into between the owner and 

 the state; but no such contract shall be entered into 

 in case of matured timber held for speculative pur- 

 poses. 



Section 3. Upon the execution of the above con- 

 tract, the state board of forestry shall file a plat 

 and description of the lands with the local assessors, 

 and after such plat and description have been filed 

 with them, the assessors when making the annual 

 assessment shall assess only the value of the land and 

 no tax shall be paid upon the timber until it is cut. 

 In no case shall the land be assessed at a higher 

 rate than cut-over land in the same town. 



Section 4. When the owner of such timberlands 

 cuts therefrom any timber, cord wood, poles, posts, 

 or any other forest products for any purposes what- 

 soever, he shall make, or cause to be made, an accu- 



