No. 4.] AGRICULTURAL LEGISLATION. 339 



excess of ten per cent of the stumpage value of the trees standing on the 

 land at the time of classification. The assessors shall determine what 

 amount and proportion of said stumpage value of the trees has been de- 

 stroyed by fire or otherwise, and shall make a proportionate reduction in 

 the forest commutation tax for which the owner shall be liable, The as- 

 sessors may require the forest warden of the city or town to give such assist- 

 ance as may be necessary in detemiining the proportion of stumpage value 

 so destroj^ed. From the determination of the assessors, the owner may 

 appeal to the tax commissioner in the mamier pro^^ded in section six of 

 this act. 



(0 On and after April first, nineteen hundred and nineteen, any owner of 

 land classified as Woodlot may, as hereinafter pro\'ided, apply to the as- 

 sessors of the city or town for a reduction of the amount of forest commuta- 

 tion tax for which the owner is liable. Such application may be made only 

 in respect to trees upon which forest product tax has been paid; and may 

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

 excess of ten per cent of the stumpage value of the trees standing upon the 

 land at the date of classification. Upon receipt of such application, the 

 assessors of the city or town shall reduce the forest commutation tax for 

 which the o^vner is liable in any subsequent year, by a percentage equal to 

 the percentage wliich the stumpage value of the trees bears to the stumpage 

 value of the trees standing upon the land at the date of classification. 



(j) When the reductions in valuations made in accordance with sub- 

 sections (g), (h) and (i) shall equal the stumpage value of the trees deter- 

 mined to have been standing on the Woodlot at the date of classification, 

 the Woodlot shall no longer be liable for forest commutation tax and shall 

 thereafter be treated as if it had been classified as Plantation. 



FOREST PRODUCT T.\X. 



Section 8. All land classified under this act shall be subject to forest 

 product tax, which shall be assessed, levied and collected in the following 

 manner : — 



(a) Except as provided in subsection (e) of this section, every owner of 

 land classified under this act shall, on or before the first day of May in each 

 year, report to the assessors of the city or town in which the land is situated, 

 under oath, in such form as the tax commissioner shall from time to tune 

 prescribe, the gross amount and stumpage value of all wood cut from the 

 land during the twelve months preceding the first daj'' of April, as well as 

 the gross amount of all other products of the land and such other income 

 derived from the land as does not constitute an element determining the 

 value of the land for the purpose of assessing forest land tax. In the case 

 of wood, the aforesaid value shall be the stumpage value, and in other cases 

 it shall be the fair cash value. 



(6) Except as is provided in subsection (e) of this section, immediately 

 after the cutting of trees and not less than ten days before the removal of 

 any wood from land classified under this act, the owner shall notify the 



