FIFTH NATIONAI, CONSERVATION CONGRESS 117 



Other uses than forestry.) Lands shall be separately classified and brought under 

 the system at the owner's option. Owners desiring special classification may 

 make application to the State forester, accompanied by a certificate of the local 

 assessor stating the value of the land, valuing separately the different parcels if 

 so directed by the State forester. The State forester shall examine the forest 

 and if he finds it meets the legal requirements shall certify the forest for sepa- 

 rate classification and taxation. 



Lands thus separately classified shall remain so as long as the forest is 

 properly conserved as determined through inspection by the State forester. 

 Lands may be withdrawn from such classification at the option of the owner on 

 paying the tax provided below. 



3. The tax. Forest lands when separately classified for taxation, shall be- 

 subject to a special method of taxation. 



Two methods are proposed, depending on whether the forest is a "new 

 forest" or an "established forest." 



By a "new forest" is meant lands stocked with forest trees, the majority of 

 which are not over 10 years old, provided that the older trees do not add to the 

 assessed value of the property and that the forest meets with the other require- 

 ments of the law. This may include land fully stocked with trees under 10 

 years of age but containing also scattered older trees, or lands partially stocked 

 with trees under 10 years of age when planted with a sufficient number of addi- 

 tional trees to bring the forest to the standard set by the law, or open land 

 planted with trees to meet the standard of the law. Such forests, when accepted 

 and classified, shall be taxed by the following method: 



The land shall be assessed by the local assessors at its value as bare land, 

 no account being taken of the value of the trees. This assessment shall be 

 repeated at intervals of 20 years until the prevailing age of the trees reaches 70 

 years. Upon the value thus determined the land shall be taxed annually at a 

 rate equal to one-half of the rate of the general property tax of the locality, but 

 in no case to exceed 5 mills. This limit of 5 mills is chosen on the assumption 

 that 10 mills is probably slightly in excess of the average rate of. the general 

 property tax upon true value throughout the United States. In any State where 

 it appeared that the prevailing rate of the general property tax was appreciably 

 higher or lower than 10 mills this rate might be correspondingly "changed. This 

 explanation applies equally to the limit of 10 mills proposed below for the tax 

 upon forests over 70 years of age and upon "established forests." 



Whenever any timber is cut or other forest product taken from the land a 

 yield tax of 10 per cent of the stumpage value of the timber cut or the actual 

 value of other forest products shall be paid to the State. Forest products cut 

 for domestic use, which shall be limited to fuel and the construction of fences, 

 buildings, and other improvements upon the property of the owner or of a 

 tenant with the permission of the owner upon property subject to taxation in 

 the same town as the timberland, shall be exempt from taxation. 



Whenever trees are cut before reaching the age of 70 years and provisien 

 is made for planting new trees or otherwise perpetuating the forest according 



