386 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
IV. A yield tax is imposed upon the gross value, immediately prior to harvest- 
ing, of any “‘forest crop”’, i.e., timber, forage, chittim bark, Christmas trees, or 
any other marketable growth from the forest soil, which tax shall be due “* * * 
so long as such land shall remain in private ownership and irrespective of any sub- 
sequent classification * * *.’’ The rate of the tax is 12% percent. Before 
harvesting any forest crop, a written permit must be secured from the State board 
of forestry |hereafter called the board], which must first either have a full assurance 
that the yield tax will be paid or require the permittee to give sufficient bond to 
indemnify the State against any loss of yield-tax revenue. The permit must set 
forth the unit values of the several kinds of forest crop on the property. These 
unit values, which must be filed and be open for public inspection, are determined 
by the board as being the true market values immediately prior to harvesting. 
Any taxpayer may have a hearing before the board if he objects to the unit values 
listed in a permit, and he has thereafter the further right of appeal to the courts 
from the board’s final decision. While such appeal is pending before the courts 
he may make a cutting after filing a sufficient bond to indemnify the board and 
tax-collecting officers against any loss of taxes pending an adjudication of the 
issues in the courts. The owner on specified dates must transmit to the board and 
to the tax collector a sworn statement containing the number and the kind of 
units of all forest products harvested during the preceding 6 months from each 
legal subdivision of not more than 160 acres. For the purpose of determining 
the correctness of any statement, representatives of the board or of the State tax 
commission [hereafter called the commission] may enter upon classified land, may 
examine the owner’s records, or require the attendance and take the sworn testi- 
mony of any person. Any person harvesting forest crops from classified land 
without a permit or failing to pay the yield tax must pay an additional yield tax 
of 10 percent. The tax and penalty with interest at 10 percent are a first lien on 
the forest crop, and in addition to the statutory remedies for the collection of de- 
linquent taxes against real and personal property, the county must maintain an 
action against the owner and secure a writ of attachment serviceable in as many 
counties as the district attorney may direct. Furthermore, any person harvest- 
ing forest products from classified land without a permit is guilty of a misdemeanor 
and subject to a fine of not more than $1,000 or imprisonment for not more than 6 
months or both. The yield tax must accompany the statement forwarded by the 
owner to the tax collector, and it is apportioned by the county treasurer as are 
other taxes. 
VII-1-a. The initial qualifications for classification are as follows: The prop- 
erty must be chiefly suitable for forest-crop production. The land must not 
bear a mature forest crop in merchantable quantity; if it was assessed for its 
forest trees on the 1928 tax roll it cannot be classified without the approval of 
the county court until these trees are cut and removed. Immature stands left, 
after harvesting, for a future forest crop may be classified. 
VII-1-b. As soon as possible after the enactment of this law the board must 
determine what lands within the State meet the initial qualifications. Every 
year thereafter it must make a similar determination for all lands still remaining 
unclassified. All eligible lands are listed by legal description and a copy sent 
to the county assessor. A duly advertised hearing is then held at the county 
seat by one or more members of the board. At least 60 days prior to such a 
hearing a notice thereof is sent by mail to each owner of the iand proposed for 
classification. After hearing all testimony for and against classification, the 
board reconsiders and revises the list of lands to be reeommended for classifica- 
tion and forwards it to the commission with a report of the hearing. The com- 
mission then reviews the report of the hearing and the list of lands reeommended 
for classification and finally determines what lands shall be classified and pre- 
pares an appropriate order. A certified copy of this order is forwarded to the 
county assessor, to the board, and to the owner of the land. Any taxpayer can 
request a hearing before the board on any subject pertaining to the activities of 
the board and has the further right of appeal to the courts from any decision of 
the board or of the commission. 
VII-2. The requirements of continued classification are as follows: The initial 
qualifications must be maintained so far as they are applicable. The board must 
ascertain periodically if classified lands continue to be protected as required by 
law and used primarily for forest-crop production; if not, the board reeommends 
to the commission that they be declassified. Classified property under contract 
is to be held for the growing of forest crops upon terms and conditions required 
by the board. The board is authorized to make rules and regulations necessary 
to accomplish the purposes of the law. The law contains no provision with 
