344 BOARD OF AGRICULTURE. [Pub. Doc. 



prescribe such forms and procedure as he may deem necessary for the ad- 

 ministration of said taxes. He shall compile and cause to be printed an- 

 nually in the aggregate returns required by section sixty-two of Part I of 

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

 and nine the information furnished by the assessors of the various cities and 

 towns in accordance with the provisions of section thirteen of this act. 



He may also call upon individuals, firms or corporations owning land 

 classified under this act for a statement of the amount and value of the 

 wood or other products and income derived from such land, and may ex- 

 amine the books, accounts and papers of such individuals, firms and cor- 

 porations so far as may be necessary for the verification of the said state- 

 ment. 



Section 15. In determining the basis for the apportionment of state 

 and county taxes subsequent to the passage of this act, the tax commis- 

 sioner shall not include in the valuation of property subject to taxation 

 in any city or town, the valuation of trees standing upon land classified 

 under this act. Of the whole amount of forest product tax levied and as- 

 sessed in any city or town, ten per cent shall be for the use of the common- 

 wealth, and the treasurer of each city or town shall, on or before the fif- 

 teenth day of November in each year, pay to the treasurer and receiver 

 general of the commonwealth the said proportion of forest product tax. 



ADMINISTRATION. 



Section 16. The state forester shall from time to time issue such regu- 

 lations as are required by sections seventeen and nineteen of this act, and 

 shall furnish copies thereof free of charge to the clerks, assessors and forest 

 wardens of the cities and towns of the commonwealth and to such other 

 persons as may apply therefor. 



Section 17. Owners of classified land shall, within three years after the 

 date of classification, seed or plant any parts of such tracts that are suitable 

 for seeding or planting and have not been naturally re-stocked : provided, 

 that with the written approval of the state forester the time for seeding or 

 planting maj^ be extended. The state forester shall from time to time make 

 regulations to insure such seeding or planting, which regulations shall per- 

 mit any approved forestry methods and shall not require the expenditure 

 of more than ten dollars per acre. 



Section 18. Whenever any area of classified land equal to or in excess 

 of three acres in extent is cleared of trees, the owner thereof shall either 

 leave a suitable number of trees to provide for the re-seeding of the tract; 

 or shall, unless the land is naturally re-stocked within two j'^ears, re-seed 

 or plant the land in accordance with the aforesaid regulations. If the 

 owner shall elect to leave seed trees, and the land is not naturally re-stocked 

 therefrom within a period of three years thereafter, the OTvaier shall re-seed 

 or plant the land or parts thereof, in accordance with the aforesaid regula- 

 tions of the state forester. In either of the above cases, the state forester 

 may extend the time for re-seeding or plantmg. 



