of 



REPORT 



OF THE 



COMMITTEE TO CONSIDER THE LAWS EELATIYE TO 

 THE TAXATION OF FOREST LANDS 



To the General Court. 



This committee was provided for in a resolve of the 

 General Court, approved April 28, 1905 : 



Resolved, That the tax commissioner and one of the harbor 

 and land commissioners and the state forester, together with 

 such other persons as the governor with the advice and consent 

 of the council, may appoint, shall constitute a committee, serv- 

 ing without compensation, to examine and consider the laws 

 of the Commonwealth and of other states and countries, rela- 

 tive to the taxation of forest lands. The committee shall 

 report to the general court on or before the second Wednesday 

 of January in the year nineteen hundred and six the result of 

 their investigation, with any suggestions as to legislation which 

 they may consider desirable for promoting the cultivation 

 and improvement of forest lands within the Commonwealth. 

 There shall be allowed to the committee for their expenses 

 such sums as may be approved by the governor, not exceeding 

 in the aggregate the sum of five hundred dollars. 



We have examined the laws of other countries, other 

 States, and of this State, and beg to submit our report 

 thereon, together with certain recommendations for amend- 

 ment to the laws of this Commonwealth. 



* This report was originally printed as House Document No. 134. In- 

 quiries about it and requests for copies have been so numerous that it is 

 deemed advisable to publish it as a bulletin of the State Forester's office. 

 Several notes and explanations have been added. These additions to the 

 original text are clearly indicated. 



