3O0 REPORT OF THE COMMISSIONERS OF 



The present law providing for the taxation of State property in the Forest Preserve 

 restricts the payment of taxes by the State to wild and forest land ; but, within the 

 Preserve there are many parcels of farming land on which there are houses and barns, 

 which, under the provision of the law, are necessarily assessed to the occupants. The 

 continued payment of taxes by these occupants is liable to result in a cloud on the 

 State's title; especially, as the State titles are obtained through taxes, in which too 

 often there are irregularities in the assessment, and which give the occupants an 

 opportunity for litigation in a question of ownership. In view of these facts, and 

 other reasons which we do not deem prudent to discuss here, it is advisable that the 

 law should be amended so that all the land in the Forest Preserve, together with what- 

 ever buildings or improvements may be there, should be assessed to the State. If, in 

 case of a litigation, only the cleared land and farm buildings were at stake, a cancel- 

 lation of the State title would not cause any serious loss; but in every case a cancel- 

 lation would involve not only the small area of cleared land on some farm, but the 

 entire tract, varying from 160 to 1,000 acres, nearly all of which, in every instance, is 

 forest land. There have already been cases where, through irregularity in the assess- 

 ment prior to the tax sale by which the State acquired title, a quarter of a township, 

 containing 6,000 acres or more, has been lost through litigation growing out of the 

 occupancy of some little clearing not over ten square rods in extent. This recom- 

 mendation is based upon fourteen years' practical experience by the Department in 

 these matters. 



The Forestry -Department publishes, from time to time, a schedule of the many 

 lots or parcels of land, several thousand or more, constituting the Forest Preserve, this 

 list of lands forming the basis on which rest all the work and business of the Depart- 

 ment. It is highly necessary that it should be correct as to every lot or parcel. No 

 lands should be borne upon this list that the State does not fairly and honestly own. 

 And yet, we are unable to say that such is the case. Three fourths of the land in 

 the Forest Preserve was acquired at tax sales, the greater part of these lots having 

 passed into the possession of the State from the sale of 1877, over twenty-two years 

 ago. At that time, through the carelessness and illiteracy of some of the Adirondack 

 assessors, many lots were sold without proper warrant. Very often, through clerical 

 errors, lands were sold on which all the taxes had been paid, and for which the owners 

 held, and still hold, receipts for the payment of every tax that was levied. The 

 question may be asked, Why does not the State return the land to the owners ? In 

 reply, we have to admit that our tax laws will not permit such a course of procedure. 

 By a decision of the Court of Appeals it is held that a cancellation of a tax sale cannot 

 be obtained except upon the application of the person who was the purchaser at the 

 sale. Now, as the purchaser can have no object in having the sale set aside, the title 



