REPORT FOR 11)12 AND 1 !)!:} 49 



APPENDIX. 



*PLAN OF FOREST TAXATION FOR EASTERN STATES WHERE MATURE 

 VIRGIN TIMBER Is NOT THE DOMINATING TYPE. 



1. Lands Subject to Special Taxation. The special forest tax 

 should apply to all lands on which forests are growing and which are 

 handled and protected in accordance with the methods of practical 

 forestry as defined in general in the law, which should be adminis- 

 tered by the commission, board or officer entrusted with the direction 

 of State forest work. 



Lands subject to the special tax shall be valued at not over dol- 

 lars per acre. (This value should be fixed so low as to exclude lands 

 better suited for other uses than forestry. ) Lands shall be separately 

 classified and brought under the system at the owner's option. 

 Owners desiring special classification may make application to the 

 State Forester, accompanied by a certificate of the local assessor 

 stating the value of the land, valuing separately the different parcels 

 if so desired by the State Forester. The State Forester shall 

 examine the forest and, if he finds it meets the legal requirements, 

 shall certify the forest for separate classification and taxation. 



Lands thus separately classified shall remain so as long as the forest 

 is properly conserved as determined through inspection by the State 

 Forester. Lands may be withdrawn from such classification at the 

 option of the owner on paying the tax provided below. 



2. The Tax. Forest lands when separately classified for taxation 

 shall be subject to a special method of taxation. 



Two methods are proposed, depending on whether the forest is a 

 "new forest" or an "established forest." 



By a "new forest" is meant lands stocked with forest trees, the 

 majority of which are not over 10 years old, provided that the older 



* Extract from report of Committee on Forest Taxation of the Fifth Na- 

 tional Conservation Congress. 



