No. 4.] AGRICULTURAL LEGISLATION. 341 



They shall receive as true the reports required in subsection (a) of this 

 section, except as such reports may be revised in accordance with the pro- 

 visions of subsection (6), but, upon information, may add thereto the value 

 of any products not reported, and, upon infomaation, may revise the 

 amount and valuation of products other than wood and of the other in- 

 come derived from classified land. Notification of all assessments shall 

 be sent to all taxable persons not later than the first day of September in 

 each year, and taxable persons aggrieved by such assessments, other than 

 assessments of wood, may apply for an abatement thereof in the manner 

 provided by sections seventy-two to eighty-two, inclusive, of Part I of 

 chapter four hundred and ninety of the acts of the year nineteen hundred 

 and nine and acts in amendment thereof and in addition thereto. 



(e) Any owner, other than a corporation, of classified lands may remove 

 from such lands annually an amount of wood not exceeding twenty-five 

 dollars in stumpage value, "wathout making the reports, giving the notifica- 

 tions, or being liable for the tax required in subsections (a), (b), (c) and (d) 

 of this section: provided, that the wood is for his personal use, or for the use 

 of his tenant. Such wood may subsequently be sold upon making the afore- 

 said reports and paying forest product tax thereon. 



(/) Forest product tax shall be a lien upon the land in respect of the 

 product or income from which it was assessed, and shall be collected in the 

 manner prescribed in said chapter four hundred and ninety: provided, that 

 if the assessors of the city or town, to insure the collection of said tax, deem 

 it necessary, they may require of the owner either a cash deposit of the 

 amount of forest product tax as estimated by the assessors, or, at his option, 

 a bond with good and sufficient sureties conditioned upon the payment of 

 the tax when levied. When such demand is made, the wood in respect 

 of which forest product tax is payable shall not be removed from the land 

 until the owner has complied mth said demand, and any person who shall 

 so remove said wood shall be liable to a fine of not more than five hundred 

 dollars or to imprisonment for not more than sixty days, or to both such 

 fine and imprisonment. Forest product tax shall constitute a lien upon the 

 wood or other product in respect to which it was assessed for so long as the 

 wood or other product is in the possession of the owner of the land from 

 which it was produced, or of a person taking the same with knowledge 

 that the assessors have required security for the tax and that such security 

 has not been given; and any person taking said wood with such knowledge 

 shall be liable for the amount of the tax. 



CONSOLIDATION OF CLASSIFIED LANDS. 



Section 9. On and after the first day of April, nineteen hundred and 

 nineteen, any owner of two or more adjoining tracts of land classified in 

 any city or town as Woodlot or Plantation, and any owner of more than 

 one hundred acres of land so classified, whether the land consists of adjoin- 

 ing tracts or not, may apply for the consolidation of such tracts under a 

 single classification. The application shall be in such form as the tax com- 



