FIFTH NATIONAI, CONSERVATION CONGRESS 127 



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 

 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 separate classifi- 

 cation and taxation. 



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

 properly maintained. The forester shall make occasional examinations to make 

 sure that the forest is being properly maintained and the conditions of the 

 law lived up to. Lands may be withdrawn from such classification at the option 

 of the owner on paying all taxes then due. 



2. 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." 



A "new forest" has already been defined as lands, stocked with forest trees 

 the majority of which are not over 10 years old, provided that the other trees do 

 not add to the assessed value of the property. All other forests which meet 

 the requirements of the law are defined as "established forests." 



By an "established forest" is meant, therefore, lands stocked with forest 

 trees according to the standard set by the law, but which contain trees the majority 

 of which are over 10 years of age, or which contain trees over 10 years of age 

 which add to the assessed value of the property. Such forests, when accepted and 

 classified, shall be taxed by the following method: 



The value of the land and trees shall be assessed by the local assessor, and 

 this assessment shall be repeated at intervals of 20 years until the trees are cut 

 in such manner as to bring the the forest within the definition of a "new forest," 

 as provided in the law, or until the forest ceases to be maintained according to the 

 standard set by the law. Upon the value thus determined the forest shall be 

 taxed annually at the rate of the general property tax of the locality, but not to 

 exceed 10 mills. 



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

 yield tax shall be paid to the State. This tax shall be a percentage of the stumpage 

 value of the timber cut or of the actual value of other forest products, which 

 percentage shall be as follows : If cut not more than 5 years after classification, 

 1 per cent ; if cut more than 5 years and not more than 10 years after classifica- 

 tion, 2 per cent. ; if cut more than 10 years and not more than 15 years after 

 classification, 3 per cent. ; if cut more than 15 years and not more than 20 years 

 after classification, 4 per cent. ; if cut more than 20 years after classification, 5 

 per cent. 



Whenever the trees are cut so as to bring the forest within the definition 

 of a "new forest" as provided in the law, and the forest is then planted or 

 otherwise reproduced so as to meet the standard of the law, the forest shall be 

 classified as a "new forest" and be taxed thereafter by the method provided for 

 "new forests." 



