116 Third Annual Eeport of the 



this Commission in regard to reforesting, general forest conditions 

 of the State, growing basket willow, taxation of forest land, and 

 care of shade trees, have been distributed. A bulletin, giving 

 detailed instructions in regard to handling woodlots, has been 

 prepared and is in the hands of the printer. A publication, 

 giving general information in regard to forest fires, has been 

 issued and is transmitted as a part of this report. A small 

 leaflet in regard to woodlots was prepared by one of our foresters, 

 printed by the Department of Agriculture and distributed at 

 the Farmers' Institute. Twenty thousand copies of a small 

 circular calling the attention of the people to the danger of 

 forest fires have been printed and distributed. 



Lectures on forestry have been given at a large number of 

 Farmers* Institutes, before clubs, societies, and at various 

 meetings. 



This Commission has also co-operated with the State Educa- 

 tion Department and assisted that department in the preparation 

 of an illustrated lecture on forestry. Several large diagrams 

 illustrating various phases of our work have been prepared and 

 exhibited. They are of such general interest that they are in- 

 cluded in this report. 



Taxation of Forest Lands 



About five years ago, an attempt was made to secure legisla- 

 tion along the line of more favorable assessment and taxation 

 of forest lands in this State. A bill was drafted, introduced 

 and passed the Legislature, but was vetoed by the Governor. 

 In 1912, three laws were enacted — two of these were amend- 

 ments to the general Tax Law, while the third w T as a section of 

 the Conservation Law. A synopsis of these various laws will 

 be found in the accompanying table. These laws have proven 

 cumbersome. There are so many provisions that the applicants 

 have been confused and failed to enter their lands. Since they 

 became effective, nineteen applications pursuant to their provi- 

 sions have been filed in this office, and eight of them have been 



