Keg staves. cr). ous ail che AUN a ian alee ea 
Keoheadsise 205 eb ic ele ee 
Tight cooperage staves! = = ais eee eee 
Tight: cooperagesyheadsio2. fae way ie Seas 
Other types of forest products-_ -_-_-_--__---------- 
Tax administration 
Reports. All persons subject to tax, other than 
an individual severing timber from his own land, 
must register annually with the county commis- 
sioner of revenue and pay a registration fee of $1. 
Reports must be made quarterly to the Depart- 
ment of Taxation by manufacturers and producers 
as defined in the Act. Such reports must show 
location, kinds, and gross quantities of products 
severed and other information. Persons electing to 
pay an annual tax may file yearly reports. Provi- 
sion is made for information returns by trans- 
porters of forest products out of, within, or across 
the State. 
Manufacturers and producers are required to 
keep suitable records which must be preserved for 
two years. 
56 
V4 cent per standard 400 inch bundle 
1% cents per 100 heads 
1% cents per 100 staves 
3 cents per 100 heads 
fair unit rate as determined by State Tax Com- 
missioner 
Collection. The tax is payable to the Depart- 
ment of Taxation when rendering the quarterly or 
annual reports. Persons severing 100 or less cords 
of fuelwood or 500 or less fish-net poles during any 
one calendar year, in addition to certain manu- 
facturers of lumber as noted above, may make 
annual payment of taxes. 
Use of revenue 
After provision for costs of administration, funds 
are expended by the Department of Conservation 
and Development for the protection and develop- 
ment of the forest resources of the State including 
the raising, planting and propagating of seedlings, 
forest fire protection, forestry education and 
technical assistance to forest land owners. At least 
50 percent of revenues collected must be expended 
in the county of origin. 
yx U.S. GOVERNMENT PRINTING OFFICE: 1968 O—290—804 
