24 TAXATION OF FOREST LANDS 



measure, which the forest might advantageously bear, be 

 assessed and added to the value of the land, the sum to 

 be the total assessment. 



2. That the law be restricted in its application to wood- 

 lands which the owner agrees to manage under a forest 

 working plan, which (1) fixes the average annual cut, (2) 

 has been approved by the State Forester, and (3) is sub- 

 ject to his inspection; that the working plans be revised 

 at least once in ten years, or the owners forfeit their 

 privileges ; that the owners bear the expenses of the prepa- 

 ration, inspection and revision of working plans under the 

 same regulations that now govern applications to the State 

 Forester for practical assistance ; that the law be restricted 

 in application to 100 acres or less held by any one owner, 

 whether individual or corporate, and to 200 acres located 

 in any city or town, in any one year ; and that the law be 

 restricted to lands valued at $20 and under per acre, ex- 

 clusive of the crop. 



In Operation 



A law based on the above principles would be effective 

 and simple in operation. Suppose an owner has 50 acres 

 of land, 30 acres in woodland and 20 acres of abandoned 

 fields, which he wishes to bring under the operation of 

 the law. He has a working plan made for the tract. The 

 working plan (see Appendix) shows that 20 cords of white 

 pine and 15 cords of hard wood may be cut annually from 

 the stand without over-cutting. The State Forester sends 

 a statement of the average annual cut to the assessors, to- 

 gether with a map or plan showing the location and extent 

 of the lands. The assessors would make up their valua- 

 tion in the following manner : 



50 acres of land, without wood, at $5, . . v $250 00 



20 cords of box boards, at $5 on stump, .... 100 00 

 15 cords of hard wood, at $1.50 on stump, . . ... 22 50 



Total, . .;..;-.. $372 50 



Under the old method the valuation would probably be 

 two or tree times as much. 



