340 BOARD OF AGRICULTURE. [Pub. Doc. 



assessors of such intended removal and shall report the amount and stump- 

 age value of such wood. Every such owner or his agent or representative 

 who fails to comply •with the foregoing requirement shall be liable to a fine 

 of not less than ten nor more than one thousand dollars. The assessors 

 shall have the right, after inspection, to make an independent determina- 

 tion of the amount of such wood or the stumpage value thereof, or both, 

 and shall forthwith notify the owner thereof. The assessors may require 

 the forest warden of the city or town to give such assistance as may be 

 necessary. Such determination shall be final and conclusive unless the 

 owner shall forthwith file with the assessors either a notice of an appeal to 

 the state forester or a written request for an arbitration. Such appeal or 

 arbitration may be bad as to the amount or stumpage value of the wood, or 

 both. Upon such appeal, the state forester or his assistant shall, after in- 

 spection, make final determination thereof and an order as to costs. If 

 arbitration be requested, the arbitration shall be by three disinterested 

 persons, one to be chosen by the owner, one by the assessors, and the third 

 by the agreement of the two thus chosen; and the decision of the arbitra- 

 tors shall be final and conclusive. The fees and expenses of the arbitrators 

 shall be paid by the city or towTi, and one half the amount thereof shall be 

 assessed upon the land and included in the next warrant committed by the 

 assessors to the collector of taxes for the collection of forest product tax. 



Under such regulations as the tax commissioner may prescribe, owmers 

 of land may, with the written consent of the tax commissioner, be ex- 

 empted from the requirements of this subsection; and the aforesaid regula- 

 tions shall govern 4he determination of amounts and stumpage values of 

 wood for the assessment and levy of forest product tax. 



(c) Except as provided in subsection (e) of this section, forest product 

 tax shall annually be assessed and levied upon the gross value of all wood, 

 other products and other income ascertained as pro\aded in subsections 

 (a), (b) and (d) of tliis section, at the following rates: — For wood cut or 

 other products or income derived from the land prior to the first day of 

 April, nineteen hundred and nineteen, the tax thereon shall be one per cent; 

 from said first day of April, nineteen hundred and nineteen, to the thirty- 

 first day of March, nineteen hundred and twenty-four, inclusive, two 

 per cent; from the first day of April, nineteen hundred and twentji-'four, 

 to the thirty-first day of March, nineteen hundred and twentj^-nine, in- 

 clusive, three per cent; from the first day of April, nineteen hundred and 

 twenty-nine, to the thirty-first day of March, nineteen hundred and thirty- 

 four, inclusive, four per cent; from the first day of April, nineteen hundred 

 and thirty-four, to the thirty-first day of March, nineteen hundred and 

 thirty-nine, inclusive, five per cent; and on and after the first day of April, 

 nineteen hundred and thirty-nine, six per cent. 



(d) Except as provided in subsection (e) of this section, the assessors of 

 each city or town shall annually, between the first day of April and the last 

 day of July, assess and levy a forest product tax upon the persons or cor- 

 porations owning classified land upon the first day of April in such year. 



