176 Canadian Forestry Journal. 



WOODLOT TAX EXEMPTION. 



Under the terms of a bill introduced at the 1906 session of 

 the Ontario Provincial Legislature by Mr. J. P. Downey, M.P.P., 

 and subsequently passed, complete exemption of woodlands 

 from taxation is now possible under certain conditions. This 

 exemption depends, in the first instance, on the passing by any 

 township council, of a By-law to allow this exemption, which 

 may be either total or partial. Not more than twenty-five 

 acres owned by any one man may be exempted. 



What is Woodland? 



The term "woodland," used in the act, is defined in the act. 

 Such woodland must bear the following numbers of trees of the 

 following diameters: 



100 trees over 8 inches in diameter, or 



200 " " 5 



300 " " 2 



400 trees of all sides. 



No land, however, is to be considered woodland if stock is 

 allowed to graze in it. 



Varieties of trees allowed. 



The varieties of trees which are to be allowed are as follows: 

 Coniferous (evergreen) trees: White pine, Norway pine, hemlock, 

 white spruce, Norway spruce, tamarack, cedar. 



Hardwood (or broadleaved) trees; oak, ash, elm, hickory, 

 basswood, tulip (or whitewood), black cherry, walnut, butternut, 

 chestnut, hard and soft maples, sycamore, beech, black locust 

 and catalpa. 



How Exemption is to be Secured. 



After the passage of such a by-law as that described above, 

 the owner of any woodlot who wishes to secure exemption from 

 taxation on it, is to make application to the township clerk be- 

 fore February 1st. The township assessor is then to examine 

 the woodlot, and, if Ke finds that it fulfils the conditions 

 mentioned in the act, the exemption may be granted. Such 

 exemption ceases if grazing is allowed in the woodlot, or if the 

 lot is cut over. 



