LESSON FOR THE FARM 



L. H. BAILEY, Director 

 COURSE FOR THE FARM, ROYAI/GILKEY, Supervisor 



VOL. H. No. 28 



ITHACA, N. Y. 

 NOVEMBER 15, 1912 



FARM FORESTRY 

 SERIES No. 2 



RECENT NEW YORK STATE LAWS GIVING RELIEF FROM 

 TAXATION ON LANDS USED FOR FORESTRY PURPOSES 



WALTER MULFORD 



Several new laws relating to the taxation of forest lands in New York 

 State went into effect in April, 1912. Complete exemption from taxation 

 is granted in some 

 cases, and a reduc- 

 tion or limitation 

 of the tax in other 

 cases. 



In order to get 

 relief from taxation, 

 the land must be 

 used for forestry 

 purposes. It must 

 be planted with 

 forest trees if it is 

 not already well 

 wooded. If it is 

 now covered with 

 brush or with an 

 unsatisf actory 

 stand of timber, it 

 must be under- 

 planted, that is, 

 good trees must be 

 planted under the 

 existing growth. 

 If it is already well wooded, it must be maintained as a satisfactory forest. 



Published semi-monthly throughout the year by the New York State College of Agriculture at 

 Cornell University. Entered as second-class matter October 13, 1911, at the post office at Ithaca, 

 N. Y. under the Act of Congress of July 16, 1894. 



