338 BOARD OF AGRICULTURE. [Pub. Doc. 



lot, in proportion to the stumpage value of the trees growing thereon at 

 the date of classification, as determined in accordance with section two of 

 this act; and the several amounts thus ascertained shall be the amounts of 

 forest commutation tax for which said tracts shall respectively be liable 

 for that year. 



(d) Upon the completion of the assessments for the year nineteen hun- 

 dred and nineteen the account provided for in subsection (a) shall be closed; 

 and each tract of Woodlot classified on or before the first day of April of 

 that year shall thereafter be liable for the same amount of forest commuta- 

 tion tax that was levied in the said year nineteen hundred and nineteen, 

 except as provided in subsections (g), (h), (i), and (j) of this section. 



(e) Upon every tract of land classified as Woodlot in any city or town 

 after April first, nineteen hundl-ed and nineteen, the annual amount of 

 forest commutation tax shall be the amount of tax assessed and levied 

 upon such tract, exclusive of the buildings thereon, in the last assessment 

 and levy prior to the date of classification, less the amount of forest land 

 tax assessed and levied in the next assessment and lev-y subsequent to said 

 date of classification. 



(/) Forest conmiutation tax shall be collected in the manner presciibed 

 by Part II of chapter four hundred and ninety of the acts of the year nine- 

 teen hundred and nine for the taxation of real estate within the common- 

 wealth and acts in amendment thereof and in addition thereto. 



(g) In case of the destruction by fire or otherwise on or before April first, 

 nineteen hundred and nineteen, of trees standing upon land classified as 

 Woodlot, the owner of the land may apply to the assessors of the city or 

 town for a reduction of forest commutation tax. Such application shall 

 not be made except in respect of trees of a value equal to or in excess of ten 

 per cent of the stumpage value of the trees standing on the laaid at the time 

 of classification. The assessors shall determine what proportion of said 

 stumpage value of the trees has been destroyed by fire or otherwise, and 

 shall make a proportionate reduction in the valuation of said trees in deter- 

 mining the amount of forest commutation tax which the land shall there- 

 after pay. The assessors may require the forest warden of the city or town 

 to give such assistance as may be necessary in determining the proportion 

 of stumpage value so destroyed. The assessors shall also deduct from the 

 total amount of forest commutation tax thereafter levied in the city or 

 town an amount of tax proportionate to any and all reductions in valua- 

 tions made to landowners in accordance with the provisions of this sub- 

 section. From the aforesaid determination of the assessors, the owner 

 may appeal to the tax commissioner in the manner provided in section six 

 of this act. 



(h) In case of the destruction by fire or otherwise, subsequent to April 

 first, nineteen hundred and nineteen, of trees standing upon land classified 

 as Woodlot under this act, the o\vner of the land may apply to the assessors 

 of the city or town for a reduction of forest conmmtation tax. Such applica- 

 tion shall not be made except in respect of trees of a value equal to or in 



