THE PROGRESS OF FORESTRY IN NEW ENGLAND 387 



1. "That the value of the land without the crop be assessed 

 as cut-over land; and that the value of the average annual cut 

 in cords, or board measure, which the forest might advanta- 

 geously bear, be assessed and added to the value of the land — 

 the sum to be the total assessment." 



2. "That the law be restricted in its application to woodlands 

 which the owner agrees to manage under a forest-working plan, 

 which (i) fixes the average annual cut, (2) has been approved 

 by the state forester, and (3) is subject to his inspection; that 

 the working plans be revised at least once in ten years, or the 

 owners forfeit their privileges, etc." 



Unfortunately these recommendations were never passed by 

 the legislature. They, perhaps, were not the best that could be 

 devised, but are certainly far ahead of any taxation scheme at 

 present in force in any state in the Union. 



His Excellency, Governor Foss, in a special message, urged, 

 upon the legislature of 191 1, the importance of giving this 

 question prompt and serious consideration. He recommended 

 a constitutional amendment which would enable the general 

 court to enact such legislation relative to the methods of taxing 

 wild or forest lands as will serve best to encourage the develop- 

 ment of forestry in the Commonwealth. 



The following resolve, based upon the Governor's message, 

 was passed by both branches of the legislature in July, igii. 



Resolved: That it is expedient to alter the constitution of 

 the Commonwealth by the adoption of the subjoined article of 

 amendment; and that the said article, being agreed to by a 

 majority of the senators and two-thirds of the members of the 

 house of representatives present and voting thereon, be entered 

 on the journals of both houses, with the yeas and nays taken 

 thereon, and be referred to the general court next to be chosen; 

 and that the said article be published, to the end that if agreed 

 to in the manner provided by the constitution, by the general 

 court next to be chosen, it may be submitted to the people for 

 their approval and ratification, in order that it may become a 

 part of the constitution of the Commonwealth. 



