664 AMERICAN FORESTRY 



timber standing thereon, and the annual acre or more than 1,000 acres in any 



taxes should be collected therefrom, ex- one year, and 



cept that in the case that a private 10. The number of trees required to 



landowner shall request certain privi- secure the land deferment should be 



leges under the law, and shall agree to approximately not less than 700 newly 



certain conditions, hereinafter stated, planted trees, or approximately 350 



taxes payable on his land shall be de- newly planted and 350 old trees, to 



ferred until harvest provided his land the acre. 



shall bear a standard quality and 11. The State should require its 

 density of immature trees. And all agents to inspect all plantations before 

 trees mature or immature that are har- granting the deferment, and 

 vested from such standardized lands 12. Owners should be required to 

 should be liable for the total amount give to the local assessors thirty days' 

 of all the accrued back taxes and their notice in writing of any intention to cut 

 proceeds should go toward discharging all or part of the crop. The assess- 

 thi? liability together with a harvest tax ment should then be made upon the 

 of 2 per cent on the stumpage value, stumpage value of the proposed cutting, 

 before they be removed from the and the owner should pay the local col- 

 ground ; provided, however, lector before cutting the timber all the 



4. That the district land revenues be accrued land taxes together with the 

 not seriously impaired during the first harvest tax of 2 per cent. 



general deferment period, before the 13. Failure to give such notice should 



general harvest reimbursements begin, bear a penalty, and the proper official 



and provided, should bring action to recover the 



5. That land, timbered and not tim- amount of said penalty. 



bered, sufficiently valuable to tempt to 14. The State Tax Commission 



tax evasion or to speculation, be denied should be required to calculate the aver- 



deferment. age value of farm lands throughout the 



6. Which contingencies (4th and State and report the same as a basis for 

 5th) can be amply provided against legislation. 



by the following restrictions: 15. In case that any difficulty might 



7. Let the State deny deferment to arise to render inexpedient the defer- 

 land situated within sixteen miles of a ring of taxes, a tax of $.002 on every 

 city of the first class, within eight miles dollar of the whole land value of the 

 of a city of the second class, within four plantation should be laid against the 

 miles of a town of the third class, and harvest, in addition to the harvest tax 

 within two miles of a town of the of 2 per cent on the total stumpage 

 fourth class, but let the State at first value of said harvest or harvests, such 

 grant deferment to lands valued (irre- value might at present in New York 

 spective of timber) at the average value (1912), be estimated at $20.00 an acre, 

 of farm land throughout the State ; and The manner of fixing this rate of 

 every year thereafter admit to entry .002 on every dollar of the farm value 

 land worth two dollars more (irrespec- is found as follows: Land worth $1.00 

 tive of timber) than the eligible land an acre pays, at the rate of $.0015, in 

 of the previous year, until fifty years the sum of $.075, which is 



8. The eligibility be extended to land .0015 per cent of the gross receipts 

 of such high value as (a) to begin (in estimated as $500.00. But land doubles 

 the opinion of the Legislature and Gov- in value in fifty years, hence the average 

 ernor) to tempt to speculation or rate would be about $.002 on every dol- 

 evasion, or (b) until further defer- lar's worth of the total assessed valu- 

 ments would far exceed harvest reim- ation of the farm at time of maturity, 

 bursements, or (c) until the wooded Now, while the enactment of these 

 area should exceed one-fourth of the measures would undoubtedly encourage 

 total area of the State. Moreover, private forestry, it is possible that actual 



9. No landowner should be entitled experience would show that few people 

 to enter for deferment less than one might avail themselves of them. A 



