FOREST YIELD TAXES 35 



Idaho. — The owner must agree that he will comply with such rules 

 and regulations as may be prescribed from time to time by the State 

 Cooperative Board of Foresters for the care, protection, and develop- 

 ment of commercial forests ; that in the cutting and removing of timber 

 from said lands and in the use of said lands he will comply with all gen- 

 eral laws of the State applicable thereto and the rules and regulations 

 of the State Cooperative Board of Foresters ; and that he will pay each 

 year his proper share of the cost of protecting said lands from fire 

 hazard, and will comply with all laws applicable thereto. 



Louisiana. — The contract obligates the landowner to begin the prac- 

 tice of forestry and, at the earliest practicable time after the date of 

 the contract and not later than a date to be named in the contract, to 

 plant where necessary suitable and useful timber trees on classified 

 land, all in accordance with the plan filed with the application and ap- 

 proved by the Forestry Commission; to protect the land from fires so 

 far as practicable and to protect and maintain the trees thereon in a 

 growing and thrifty condition during the life of said contract. 



Massachusetts. — When in the judgment of the assessors classified 

 forest land has become more valuable for other uses than the pro- 

 duction of forest products, or when such land is used for purposes 

 inconsistent with forest production, they shall withdraw said land 

 from classification. Land to be eligible for classification may not be 

 used for grazing or other purposes incompatible with forest 

 production. 



Michigan. — A commercial forest reserve is defined as a tract of land 

 containing no material natural resources other than forest growth no 

 portion of which is used for agricultural, mineral, grazing, industrial, 

 recreational, or resort purposes, and upon which the owner proposes 

 to develop and maintain the forest either through planting or natural 

 reproduction or both. In the event of the use of any portion or all 

 of the land included in any commercial-forest reserve for purposes 

 contrary to the above provisions the Department of Conservation may 

 declassify said lands. 



Minnesota. — The owner enters into a contract with the Commissioner 

 of Conservation which prescribes such terms and conditions as will 

 reasonably tend to produce merchantable timber and specifies the 

 kind or species of seeds to be planted or seedlings to be set out, or other 

 uses or steps that the commissioner may deem necessary in respect of 

 afforestation or reforestation of the lands; the kind and amount, if 

 any, of cultural or other attention to be given in aid of the growth of 

 timber thereon; the uses, if any, which may be made of the land 

 while the same remains an auxiliary forest. 



Mississippi. — The law contains no forestry provisions but the land- 

 owner is subject to the Forest Harvesting Act. 



Missouri. — The owner develops his own plan of management and 

 employs such standards and methods of forest management as may 

 suffice 'in the judgment of the Conservation Commission. These shall 

 not be approved unless the commission finds they give reasonable as- 

 surance of accomplishing the purposes of the act. Kevised plans may 

 be submitted for cutting and managing forest lands from time to time. 



Lands may be continued under classification so long as proper forest 

 conditions and practices are maintained and continued thereon. Use 

 of such lands for pastures, destruction of tree growth and failure of 



