34 



THE CORNELL READING-COURSES 



Trees needed for the planting or underplanting may be bought from the 

 New York State Conservation Commission if desired. The Commission 

 has large nurseries in various parts of the State, and sells trees at the cost 

 of production to private parties who will use the trees for forest planting 

 within the State. 



The control of the regulations under which tax relief is granted is in the 

 hands of the Conservation Commission. Applications for relief from taxa- 

 tion under these new laws, correspondence regarding details of the work 

 to be done, and requests for trees to be used in planting, should be 

 addressed to the Conservation Commission, Albany, N. Y. 



THE NATURE OF THE TAX RELIEF 



The nature of the tax relief to be granted depends on the character of 

 the land and on the kind of care that is given to the land by the owner. 

 For convenience, the lands on which tax relief can be obtained may be 

 divided into four classes. These four classes are not entirely distinct 

 from one another; that is, many lands are of such character that they 

 could be placed in more than one class. The following table shows the 

 character of the land in each class, what must be done in order to get 

 relief from taxation, and the nature of the relief granted : 



Character of land 



What must be done 

 in order to get re- 

 lief from taxation 



Nature of the relief granted 



Not wooded; I to 

 acres 



100 



Wooded or brush land; 

 i to 100 acres 



Assessed valuation of 

 land not over $5 per 

 acre ; unsuitable for 

 agricultural purposes ; 

 bare or wooded; over 5 



Wooded (either natural 

 growth or planted) ; 

 not over 50 acres 



Plant with forest trees 

 and maintain as 

 forest 



Underplant with for- 

 est trees and main- 

 tain as forest 



Plant or underplant 

 with forest trees 

 and maintain as 

 forest 



Manage as a perma- 

 nent woodlot 



No tax on either trees or land for 

 35 years 



No tax on trees for 35 years; land to 

 be taxed, but the assessment for 

 35 years to be only 50 per cent of 

 the assessable valuation 



No tax on trees for 35 years; land 

 to be taxed, but the assessed valu- 

 ation to be fixed now and remain 

 constant for 35 years, this assessed 

 valuation not to exceed the present 

 assessed valuation of similar lands 

 in the vicinity 



No tax on trees until cut; land to be 

 taxed, but the assessed valuation 

 not to exceed $10 per acre; a tax of 

 5 per cent of stumpage value of 

 trees when cut; these provisions to 

 continue so long as the property is 

 managed as a permanent woodlot 



The principal points in the law dealing with each of the above classes of 

 land are summarized below, often by means of direct quotations from the 



