i6 



thereon, and said land shall not be assessed at a value greater than 

 other similar lands within the same tax district, which contain no 

 forest or tree growth, are assessed. The assessors of each tax dis- 

 trict where said land so classified is located shall insert upon the 

 margin of said assessment and opposite the description of such land 

 a statement that said land is assessed in accordance with the pro- 

 visions of this section. In the event that land so classified as above 

 prescribed shall at any time by act of the owner or otherwise cease, 

 in the judgment of the Commission, to be used exclusively as a wood 

 lot to the extent provided by this section to entitle the owner of 

 such land to the privileges of this section, the exemption and valua- 

 tion in taxation provided for in this section shall no longer apply 

 and the assessors having jurisdiction shall, upon the direction of 

 the Commission assess the said land at the value and in the manner 

 provided by the tax law for the general assessment of land. When- 

 ever the owner shall propose to cut any live trees from said land, 

 except for firewood or building material for the domestic use of 

 said owner or his tenant, he shall give the Commission at least 

 thirty days' notice prior to the time he desires to begin cutting, who 

 shall designate for the owner the kind and number of trees, if any, 

 most suitable to be cut for the purpose for which they are desired, 

 and the cutting and removal of the trees so designated shall be in 

 accordance with the instructions of said Commission. After such 

 trees are cut and before their removal from the land, the owner 

 shall make an accurate measurement or count of all of the trees cut 

 and file with the assessors of the tax district a verified, true and 

 accurate return of such measurement or count and of the variety 

 and value of the trees so cut. The assessors shall forthwith assess 

 the stumpage value of the timber so cut, and such owner shall pay 

 to the tax collector of the town in which such land is situated, before 

 the removal of any such timber, five per centum of such valuation. 

 If such owner shall fail to give such notices and pay such taxes 

 he shall be liable to a penalty of three times the amount of such tax, 

 and the supervisor of the town may bring an action to recover the 

 same for the benefit of the town in any court of competent jurisdic- 

 tion. 



2. This act shall take effect immediately. 



