The Bridgeport evening farmer., 1913-02-11
/ axatIon of Woodland
MENDS NEW SYSTEM OF
ASSESSMENT.

General Assembly contains several i'm
portant Recommendations.
Points of investigation taken up by
the commission related to improved
forests as an increase in the resour-
land is estimated to be about 1,50o, 900
acres, of which about 100000 acres
will remain non-agricultural, fit only
for the growing of trees, because of
it's being SO rocky, SD steep or other
wise unfit for cultivation. The prac-
tice of forestry is advised, since SO
large a proportion of the acreage is
wood and timber. if the highest pos
sibIe revenue is to be secured from
the forest lands Conservative hand
ling of the woodlands during the past
decade has resulted IN progress in
protecting them from the ravages of
fire in a noticeable degree, and a
sound state policy has been adopted
and, put into practice.
The commission points out that the
greatest present need is a system OF
forest taxation which will make the
tax burden definite for forest growers.
Forests, natural or planted, should
bear their just share of taxation, but
not the unjust burden possible under
the present general property tax For
est taxation under the general prop
erty tax is unsatisfactory woodland
is not classified separately for taxa
ton, but is Included with other prop
erty. Valuations for purposes Of tax
alton exhibit great inequalities in the
same town and between different
towns, there being no uniform prac-
tice.. 1erchantabIe t1mberland in
most cases is not overtaxed, but there
is a growing tendency to increase val
uations, especially when there is q
ant
value has been reached in some cases
by fixing the valuation Of merchant
able sunderland, and compels cutting
or the bearing of an excessive burden.
Cut-over land and forests under TWEEN
ty years of age have in general toe
high a valuation, tending to d1scour-
age, persons from holding cut-over
land and improving young forests
The ineffectivenesS of the General
Sta tutes relative to the exemption of
forest land for a, short period is men
toned as exemption for a short time
is little inducement to plant in view
of the fact that the excessive burden
of the general property tax comes
during the best growing period, TWEEN
ty to fifty years, and offers a great OBJ
stacle to investment in a planted for
est Exemption from taxes for
short period of years on lands planted
with forest trees, in accordance with
certain require rents, mas proven III
effectual in eight states now having
such laws on their. statute books. De-
tailed Investigations made in 1912 in
other states show. that the general
property- tax Is unsatisfactory and rec
concentrations have been made FAVOR.
ing an annual tax on the land and
tax on the crop when cut. Laws in
New York state during the past year
have provided, among other changes
in the tax system, for a land tax and
a yield tax
other countries have for the most
part abandoned the general property
tax; l. e., the valuation and assess
ment of all property under one clas-
sification without distinction as to
the character of the property A de-
tailed survey of forest areas in three
selected towns in Connecticut, and an
estimate of the stand, furnished fig
ures by which the commission ascer-
tanned that a change to~another and
more just system of taxation could be
effected without seriously lessening
town revenues.
After studying the situation and
looking over the field that the tax in
terests of Connecticut might best De
conserved, the commission has recon-
mended that there be a separate clas-
sif1cation of forest land for the pur-
poses of taxation, to be made on ap-
plication by the owner, provided the
value of land alone does not exceed
S25 an acre. the certificate of the c1as-
sification to be issued by the state for
ester after due examination as to COM
pliance with the requirements of the
law; that the present true and actual
value may be determined separately
at the time of elass1dcat ton, and the
valuation then determined to be con-
tinued for a term of fifty years, with
revaIuations to be established at the
end of that period and continue for
further term of fifty years.
When classified, natural forest land
should be subject to a tax at a rate
not exceeding 10 mills on both land
and timber at the separate valuations
esta bIished, as indicated above, and
yield tax to be levied on the timber
when cut, at a rate prescribed by law,
and varying with the time during
which the land has been classified.
Such land, when cut clear subsequent
to classification and reforested either
naturally or by planting, should be
recIassified as young forest if appli-
cation for such Reconsideration is
made by the owner; otherwise the
land should be taxed at the prescrib-
ed rate on the valuation already es-
tablished for the whole property un-
til the end of the fifty-year period.
Another recommendation is that
when classified, land planted with for
est trees under specified conditions, or
young forest of not more than ten
years growth, is to be taxed annually
at a rate not exceeding 10 mills on a
of the land alone and a, yield
tax of 10 per cent, to be levied on the
value of the timber when cut. 1t is
advised that new legislation should
take effect mediate1y on passage,
except as it applies to land already
bearing timber of more than ten
years growth, and not to become eff
fective with such land until January
l. 1915. The commission also recon-
mends that Section 1920 of the Gen
eral Statutes and Chapter 2O5, Public
Acts of 1911, be SO amended that they
shall net spFsS to lands planted with
forest trees prior to the passage Of
the amendment proposed.
New forests should be taxed an
nuaJIv so long as the land remains