122 Third Annual" Report of the 



taxes, together with interest equivalent to the amount which he 

 would have paid had the land not been so entered, together with 

 refunding to the State the expense of preparing a working plan. 



15. That the Conservation Commission shall have authority to 

 make necessary rules and regulations in order to make effective 

 the statute. 



16. That any land owner may submit a plan of management 

 which, if satisfactory to the Commission, shall be accepted. 



IT. Provisions should also be made for penalty for any person 

 who violates the agreement, and that the Conservation Commission 

 or town supervisor shall have authority to maintain an action to 

 secure enforcement of the statute. 



18. That the tax law be amended providing a separate column 

 for the assessment of such lands, that the value of the land be 

 entered in one column and the value of the forest growth in the 

 other column. 



19. Whenever such lands are entitled to the benefits of this 

 section the town assessors shall write opposite the description of 

 the premises the fact that the lands are entitled to these benefits 

 pursuant to the provisions of the statute. 



In some states the law provides for arbitrary assessed valua- 

 tion of land. This might lead to abuse and evasion of taxes. The 

 proposed plan of assessing at the value of denuded land of the 

 same quality and location in the same tax district is more equi- 

 table. If any owner is dissatisfied with his assessment he has 

 redress for a hearing, as provided by the General Tax Law. 



The assessment-roll provides a place for the valuation of the 

 forest growth. This acts as a check upon the local assessors and 

 prevents them raising the assessment upon the land, providing the 

 same is placed under the provisions of this act. The timber is 

 exempt from taxation as long as the plan is carried out, except 

 that there is a cutting tax of 5 per cent, upon the valuation of the 

 stumpage (excepting material cut for domestic use), at the time 

 it is harvested. The burden of such collection is, in the first in- 

 stance, placed upon the land owner, in that he is required to file 

 a sworn statement and pay the necessary taxes to the supervisor. 

 Failure to comply with these provisions and the enforcement of the 

 law in this respect is left to the town officer. 



