104 THIRTEENTH ANNUAL REPORT OF THE 



assessed, both as a resident and nonresident, and that the taxes as resident 

 land had been fully paid. But the State subsequently regained 81 acres 

 of this land at the tax sale of 1905. 



In addition to the acreage of the Forest Preserve as already given 

 here the State acquired at the tax sale of 1905 various lots containing in 

 all 1,183 acres situated as follows: 



Clinton 50 



Essex 82 . 90 



Franklin 160 



Fulton 28.30 



Hamilton 31.77 



St. Lawrence 102 . 2 7 



Delaware 203 



Sullivan 25 



Ulster 499 . 93 



Total 1,183.17 



As the time for redemption of many lots included in the above list has 

 not expired, the acreage was not included in the statistics showing the area 

 of the Forest Preserve. 



Taxation of the Forest Preserve 



Under the provisions of chapter 280, Laws of 1886, the State lands in 

 the Forest Preserve are " assessed and taxed at a like valuation, and at a 

 like rate as those at which similar lands of individuals within such counties 

 are assessed and taxed." This law was passed in response to an urgent 

 demand from the residents of forest towns, who claimed that the highways, 

 bridges and schools in their towns could not be maintained unless the land 

 acquired by the State were taxed the same as when they were under private 

 ownership. From the records in the Tax Department in the Comptroller's 

 office it appears that for the fiscal year ending September 30, 1907, the 

 taxes paid by the State on its lands in the Forest Preserve amount to 



