The New Massachusetts Forest Taxation Law Explained And Printed in Full ..

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Section 22. — For other violations, and where no specific penalty is mentioned, a fine of not more than $100.
Section 23. — Corporations may be formed to acquire land under this act.
Section 24- — In taxing corporate franchises, organization such a corporation shall be exempt from taxes of COTpo^a^^ on the capital invested in the forestry business *io^8- on land classified ift this act.
14 Section 25. — Acts of 1909, chapter 490, part I., section G, Registration is repealed. This act refers to
...certain planta- exem^pt*\SI!ir ^ions and their exemption from taxation.
Taxes.
ACTS OF 1914, CHAPTER 598.
An Act to provide for the Classification and Taxation of Wild or Forest Lands.
Be it enacted, etc., as follows: Section 1. Owners of woodland or land suitable for forest planting may have such land classified for taxation under the following designations : — (a) Land with trees of merchantable value shall be known as Woodlot.
(6) Land without trees of merchantable value shall be known as Plantation.


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