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stituting chapter sixty of the consolidated laws," is hereby amended 

 by adding at the end a new section to be section sixteen, and to 

 read as follows : 



1 6. Exemption and reduction in assessment of lands planted 

 with trees for forestry purposes. Whenever the owner of lands, to 

 the extent of one or more acres and not exceeding one hundred 

 acres, shall plant the same for forestry purposes with trees to the 

 number of not less than eight hundred to the acre, and whenever 

 the owner of existing forest or brush lands to the extent of one or 

 more acres and not exceeding one hundred acres, shall underplant 

 the same with trees, to the number of not "less than three hundred 

 to the acre, and proof of that fact shall be filed with the assessors 

 of the tax district or districts in which such lands are situated as 

 hereinafter provided, such lands so forested shall be exempt from 

 assessment and taxation for any purpose for a period of thirty-five 

 years from the date of the levying of taxes thereon immediately 

 following such planting, and such existing forest or brush lands so 

 underplanted shall be assessed at the rate of fifty per centum of the 

 assessable valuation of such land exclusive of any forest growth 

 thereon for a period of thirty-five years from the date of the levy- 

 ing of taxes thereon immediately following such underplanting. The 

 owner or owners of lands forested as above provided, in order to 

 secure the benefits of this section, shall file with the Conservation 

 Commission an affidavit making the due proof of such planting or 

 underplanting and setting forth an accurate description of such 

 lands, the town and county in which the same are situated, the 

 number of trees planted or underplanted to the acre and the number 

 of acres so forested, which affidavit shall remain on file in the office 

 of said commission. Upon the filing of such affidavit it shall be the 

 duty of the Conservation Commission to cause an inspection of such 

 forested lands to be made by a competent forester or other employee 

 of said Commission who shall make and file with said Commission a 

 written report of such inspection. If the Commission is satisfied 

 from the said affidavit and the report of inspection that the lands 

 have been forested as above provided, in good faith and by adequate 

 methods to produce a forest plantation, and are entitled to the ex- 

 emption of assessment or to a reduction of assessment as provided 

 in this section, it shall make and execute a certificate under the 

 seal of its office, and file the same with the county treasurer of the 

 county in which the lands so forested are located, which certificate 

 shall set forth a description of the lands affected by this section, 



