FOREST YIELD TAXES 19 



with respect to the payment of taxes and to the manner in which his 

 forest property is to be treated. In some States this understanding 

 is provided in the law. In other States a formal contract between 

 the owner and the government is the basis for this agreement. 



The principal problems of meeting these purposes are adminis- 

 trative. The procedure for classification may be stated clearly in the 

 law, but departures from the stated procedure may obstruct classifi- 

 cation or make classification too easy for the owner. Ineligible lands 

 may be accepted for classification, if the government agency is not 

 adequately financed and staffed to make the necessary examination of 

 forest property. On the other hand, the approving agency may 

 be lax in carrying out its functions and thus discourage applications 

 for the classification of eligible land. 



Initiation of classificatio-n. — In Mississippi and New Hampshire 

 there is no need for a classification procedure. In the other 12 States 

 with yield-tax laws there are various provisions covering the proce- 

 dure of classification. In 9 States classification is entirely optional 

 with the owner who files an application or petition as the first step in 

 the classification procedure. 



In Oregon and Washington the law provides that classification 

 shall be initiated by the State. Although the Washington and Ore- 

 gon laws are similar in their provisions there is a considerable dif- 

 ference in administration. In Oregon the State Board of Forestry 

 has been active in listing lands eligible for classification, in conducting 

 public hearings, and in bringing relatively large areas under classi- 

 fication. In Washington, on the other hand, the State Forest Board 

 has done little up to the present time to initiate hearings or classifi- 

 cation except upon the application of forest landowners. A change 

 in administrative procedures to conform more closely with the pro- 

 visions of the law is expected, however. 



The Massachusetts law provides for the initiation of classification 

 by the local assessor but the records show that in many towns the as- 

 sessors have made no effort to bring forest land under the law. The 

 owner may object to the State forester because his land is classified 

 or because his land has not been classified, but few objections on either 

 basis have been received. A new owner of land previously classified 

 may elect to have the classification continued or ended. 



Approval of classification, — In most of the States approval of an 

 application to classify forest land under the yield tax rests with a 

 State board, or commission, but in two States local authorities are the 

 final approving agency. In Massachusetts eligibility for classifica- 

 tion is determined by the assessor, though an aggrieved owner has the 

 right of appeal to the State forester. In Minnesota the county board 

 conducts hearings to consider any matter that may be offered in 

 support of or in opposition to the application and determines the 

 eligibility of the land for classification. In Louisiana both the State 

 and the "parish are concerned with the approval of applications. 

 The law provides for a joint inspection by the State forester or his 

 representative and by a landowner designated by the police jury to 

 ascertain the character and value of the lands and their suitability 

 for timber culture. 



In Mississippi and New Hampshire there is no examination. In 

 Alabama a joint appraisal of the value of the land by representatives 



