No. 4.] AGRICULTURAL LEGISLATION. 343 



stumpage value of the trees then standing upon such land, as though the 

 said trees had then been cut. The omier shall give the assessors of the city 

 or town in which the land is situated notice in writing of his desire to with- 

 draw the land from classification. The assessors shall forthwith make a 

 valuation of the trees then standing upon the land, and give notice of such 

 valuation and of the amount of forest product tax due thereon for such 

 withdrawal; and may require the forest warden of the city or town to give 

 such assistance as may be necessary. If the owner of the land is aggrieved 

 by the valuation made by the assessors, he may, within ten days after such 

 notice, appeal to the state forester, or make a written request to the as- 

 sessors for an arbitration, which arbitration shall be in accordance with the 

 provisions of subsection (b) of section eight of this act. Upon the payment 

 of the forest product tax thereon and of all other taxes due on account of 

 the land, the land shall be withdrawn from classification. The clerk of the 

 city or to^\Ti shall forthwith record a certificate of such withdrawal in the 

 registry of deeds for the county in which the land is situated. The owner 

 of the land shall pay to the clerk a fee of one dollar for every such certificate 

 of withdrawal, and a fee of fifty cents for each subsequent copy thereof; and 

 in addition, the usual fee for recording said certificate in said registry, 

 which fee the clerk shall transmit to the register of deeds. 



In case of all trees cut on said land within three years of the date of such 

 withdrawal, a forest product tax shall be assessed in accordance with the 

 provisions of this act; and if the amount of tax thus assessed in respect to 

 the land shall exceed the amount of tax assessed and levied at the time of 

 withdrawal, the o"\\Tier shall be liable for the payment of such excess under 

 the conditions and requirements of section eight of this act. 



REPORTS OF ASSESSORS. 



Section 13. The assessors of each city and town shall annually report 

 to the tax com.missioner, in such form as he shall from time to tim.e pre- 

 scribe, the follo^\^ng information: — 



(a) The amount of land classified in accordance with the provisions of 

 this act. 



(6) The valuation of said land for the assessment and levy of forest land 

 tax. 



(c) The amount of forest land tax levied and assessed. 



(d) The amount of forest commutation tax levied and assessed. 



(e) The amount and valuation of wood and the value of other forest 

 products and income upon which forest product tax is levied and assessed. 



(/) The amount of forest product tax levied and assessed. 



DUTIES OF THE TAX COMMISSIONER. 



Section 14. The tax commissioner shall from time to time prepare in- 

 structions wliich shall be followed by the assessors of the cities and towns 

 in the assessment and levy of the taxes authorized by this act, and shall 



