342 BOARD OF AGRICULTURE. [Pub. Doc. 



missioner shall from time to time prescribe, and shall be filed -with the clerk 

 of the city or to^\Ti in which said tracts are situated. The clerk shall forth- 

 with classify the tracts as a single tract, shall record the classification in the 

 registry of deeds, as provided in section four of this act, and shall receive 

 therefor a fee, together with the fee required for such recording, as provided 

 in said section four. He shall forth\\dth notify the assessors of the city or 

 town of such consolidation, and the assessors shall, on or before the first 

 day of the following April, consolidate the valuations and assessments of 

 all taxes imposed by this act, which taxes shall, on and after the aforesaid 

 first day of April, be levied and assessed in respect of the entire tract of land 

 classified, and not in respect of its constituent tracts of Woodlot or Planta- 

 tion. Such consolidated tract shall be known as Forest. 



SALES OF PORTIONS OF CLASSIFIED LANDS. 



Section 10. No sale or other conveyance of classified land shall release 

 the purchaser thereof, or other person acquiring an interest in such land, 

 from any obligation or liability imposed by this act. Not less than ten daj^s 

 before the sale or conveyance of classified land upon wliich forest product 

 tax has accrued or has been assessed, the owner of the land shall notify the 

 assessors of the city or town in which the land is situated of the contem- 

 plated transfer, and the assessors may, if they deem it necessary to insure 

 the collection of the tax, require of the owner either a cash deposit of the 

 amount of forest product tax estimated to have accrued or actually as- 

 sessed, or, at his option, a bond with good and sufficient sureties conditioned 

 upon the payment of the tax. 



Section 11. In case of the sale of any part of any tract of land, the 

 owner of which is liable to the payment of forest commutation tax, the 

 parties to such sale shall agree upon an equitable division of the aforesaid 

 tax. A copy of tliis agreement signed by all of the parties to the conveyance 

 shall forthwith be filed with the assessors of the city or town in which the 

 land is situated, who shall accept the aforesaid division as the basis for the 

 future assessment and levy of forest commutation tax, unless they find the 

 division so unequal as to reduce the security of the city or town for the col- 

 lection of any part of the forest commutation tax thereafter. Until such 

 division of tax shall have been accepted by the assessors, the parties to any 

 such sale or conveyance, and their heirs and assigns, shall be jointly and 

 severally liable for all forest commutation taxes thereafter assessed in 

 respect of the entire tract of land. 



WITHDRAWALS. 



Section 12. Land classified under this act may be withdrawn from 

 classification by the owner at any time upon pajanent to the authorities 

 of the city or towm in which the land is situated of the amount of forest 

 land tax and forest commutation tax which may be due for the current year 

 and for all previous years, and upon payment of forest product tax upon the 



