INTRODUCTION 
This Digest summarizes in nontechnical lan- 
guage the essential features of 56 special forest tax 
laws effective in the various States as of December 
_* 1967. The last previous edition of the Digest 
was issued in 1957. _ 
A brief summary cannot cover complex laws in 
full detail. Only those provisions of chief interest 
to forest landowners and to tax authorities of other 
States have been included. The Digest does not 
serve as an Official interpretation of any law. 
Administrative guides relating to the assessment 
of forest land and timber that is subject, like real 
property in general, to the property tax are not 
included in the Digest. Such material is contained 
in a recent Forest Service publication, ‘‘State 
Guides for Assessing Forest Land and Timber— 
1966.” 
A classification of special forest tax laws by 
State and type of law is shown in table 1, and the 
geographical distribution of such laws is shown 
in figures 1, 2, and 3. 
