FOREST TAXATION IN THE UNITED STATES 381 
Only two of the optional yield-tax laws, those of Alabama and 
Massachusetts, leave the land value subject to the property tax 
without modification. 'The Massachusetts law is one of the best 
drawn and simplest of all the special forest-tax laws. It has no con- 
tract feature, no complicated administrative requirements, and no 
provisions for State regulation. A digest of this law follows. 
MASSACHUSETTS. FOREST TREE EXEMPTION AND YIELD TAX, PASSED IN 1922 
Massachusetts chapter 61, General Laws, 1932, as amended by Laws of 1933, 
chapter 254, section 57. 
I-II. On properties classified as ‘‘classified forest lands’’, all forest trees are 
exempt from the property tax. The value of the trees on such properties is ex- 
cluded from the town valuation for the purpose of the general apportionment of 
State and county taxes. Otherwise the operation of the property tax is not 
changed. 
IV. A yield tax is imposed upon the stumpage value of all wood or timber cut 
from such properties, except wood or timber, not exceeding $25 in stumpage 
value in any year, for the owner’s use or that of a tenant on the land. The rate 
of the tax is 6 percent. Assessment of the yield tax is made on the basis of the 
owner’s sworn return to the town assessors before May 1 of each year as to the 
amount of all wood and timber cut from the property during the year ending 
the preceding April 1. The assessors may appeal to the State forester for a re- 
determination of the quantity cut. Ten percent of the revenue from the yield 
tax is distributed to the State. ; 
VII-1-a. The initial qualifications for classification are as follows: The 
property must not have been valued on the town tax lists of the year preceding 
classification at more than $25 per acre. The forest must not average for the 
entire tract more than 20 cords per acre when classified, but must be so stocked 
with trees as to promise to average per acre over the whole tract, except for 
water, bogs, and ledge areas, at least 20,000 board feet of softwoods or 8,000 board 
feet of hardwoods or a proportionate quantity of the two in mixture. 
VII-1-b. The procedure of classification is initiated by application of the 
owner to the town assessors. The assessors, if they decide that the property 
fulfills the qualifications, issue a certificate of classification. If the assessors 
reject the application, appeal may be taken to the State forester, who examines 
the property, hears both parties, and renders decision, which is final. Classifi- 
cation is effected when the owner records his certificate in the registry of deeds 
office of the county or district. 
VII-2. The requirements for continued classification are as follows: The 
initial qualifications must be maintained so far as they are applicable. ‘The 
trees must not exceed for a period longer than 2 years a maximum stand per 
acre, on the average, of 25,000 board feet of softwoods or 10,000 board feet of 
hardwoods or a proportionate quantity of the two in mixture and must within 
© years after cutting be replaced by a new stand capable of meeting the minimum 
requirements as stated above. ‘Transfer of the property does not affect classifi- 
cation. | 
VII-3. Declassification is effected by the owner’s withdrawal and may be 
effected by the assessors upon the owner’s failure to reduce the volume of timber 
below the maximum limits specified for continued classification within 2 years 
after notice by the assessors that in their judgment the land contains this amount 
of timber, or upon his failure to restore the tract to the condition specified for 
initial classification within 5 years after any cutting, or when in the assessors’ 
judgment the property becomes more valuable for other uses than the produc- 
tion of trees. A declassification tax is imposed, equivalent to the yield tax on 
the timber then standing on the property. In opposition to declassification 
because of excess volume of stand, the owner may appeal to the State forester, 
who examines the property, hears both parties, and renders decision, which is 
final. In case the land is declassified because of the assessors’ determination 
that it has become more valuable for other uses, the owner may appeal to the 
commissioner [of conservation], whose decision is final. 
VIII. Failure to comply with the law is punishable by a fine of not less than 
$10 nor more than $500, and in addition the land may be declassified by the 
assessors. 
XI-2. The original chapter 61 as passed in 1914 and superseded in 1922 is 
declared to be in effect with respect to properties already classified thereunder. 
