introd achion se ee 
Planomarranremeniee= == ae =o ee 
Explanation’ of terms=—=--==---------==----— 
Principal changes since the 1957 Digest - ------ 
Digests 
Cri hinants ee 22. ee ee Ree ee eens 
CWolorad Qe a eee Ss ee 
INewsHampshirere so 220 4.902 
INieweo CISe yeaa ee es eee = 
North Carolnmpe sss 2-3. 0 2525 28 ee as 
uertouRiCOQ Se eae eee 8 ye Re 
Rhodetisland eet amews Bas ee ke Se ee Pe, 
IMaryiandeer sete et ee ee oe 
INC Wad El SCy me eee eaten eo es 
News VWiexi cose = 520 ee eee ee Sy ase 
Western Oregon Ad Valorem Tax__________ 
Western Oregon Small Tract Optional Tax__ 
iPennsylvanigue tess asee a ses yee soe a 
BuertouRicoftee aes te 
CONTENTS 
Page 
1 
a 
il 
Weferreds payment-2e= 22 222 sft e esses 
Washington joe ae ee eee eee 
Louisiana 
Reforestation Contract Severance Tax_-___-__- 
19543horest: MaxWtaweee.- 2st eee sees 
IMassachusettste ss 22 op eo oe ek 
Michigan 
Commercial Forest Reserve Act--____---__- 
WroodlotzActtan ==. a2. oe see = eae ee 
Minnesota 2 =e oe se oe Soe eeee ee 
IMISSISSIpplieem 2 ee eee oe ee ee as eee ee 
IMISSOUTIS ee eee re rere eens pis SS esas 
INewsMampshite= a= 2-2 see sao) ae eee eee 
ING Wa VOrtksree sat et te te es ee 
Oregon 
Forest; Fee‘and Yield) Tax ----.- 2-3-2 
Eastern Oregon Timber Severance Tax--__-__ 
Washinptons ase eas = ss ee eae. Semen Sere 
Wisconsin ss 222 222 one cet oases eee 
Tables and Figures 
Table 1—Classification of forest tax laws by State 
andityperohlawee sae. = = seen ene 
Table 2—Application of optional State forest tax 
laws Ses Daas eee re ee eee 
Figure 1—States having exemption and rebate laws 
(nap) Boe. Ae ee awe, ht 
Figure 2—States having modified property tax laws 
(nap) AS ae an ee 
Figure 3—States having yield and severance tax laws 
(map) Sse s ee eer ee ee Pee ee ee 
“Ni 
