In compliance therewith the owner shall as required make 

 or cause to be made to the assessor sworn statements of the 

 kind, qaulity and quantity of material cut, and, unless shown 

 to be in error, such statements shall be the basis of assess- 

 ing and taxing its stumpage value as hereinbefore provided. 

 If there is reason to believe that any statement of timber 

 cut is incorrect or incomplete or there is failure to make 

 such statement, there may be required from the owner or 

 his agents such further information as may be deemed neces- 

 sary and in event of inability by the county assessor to arrive 

 at a correct assessment the state forester may, upon request, 

 designate an agent to conduct an examination who shall have 

 access to any books or papers bearing upon the matter. Any 

 person or corporation who shall fail to file any sworn state- 

 ment required by this section shall be liable for the cost of 

 any such examination thereby necessitated and shall also 

 pay, in addition to such cost and the tax found to be due, 10 

 per cent of the stumpage value of the material determined 

 to have been cut, and if any person shall wilfully falsify or 

 cause to be falsified any statement required by this section 

 he shall be liable for the costs of examination and the full 

 value of the material cut and also be guilty of perjury and 

 liable to indictment and punishment therefor under the laws 

 of this state. 



7. All taxes due under this act shall be due and collect- 

 ible as other taxes in the state and subject to the same liens 

 and processes of collection. Taxes due thereunder upon for- 

 est material shall be a lien upon all the owner's land and 

 timber classified thereunder, until ipaid, and in event of the 

 possibility that removal of forest material upon which taxes 

 due are not paid may leave insufficient security therefor, the 

 assessor may, if he deems necessary, require sufficient bond 

 to insure their payment. 



8. Failure on the part of any owner of lands separately 

 classified under this act to comply with any provision thereof 

 or of the agreement upon which its classification is condi- 

 tioned shall be cause for cancellation by the state forester of 

 the certificate of classification, in which event the state for- 

 ester shall notify the county assessor and the timber shall 



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