State Ex Rel. Mason County Logging Co. v. Wiley

Geraghty, T. —

The 1931 session of the legislature enacted chapter 40, known as the reforestation act. Section 1 of the act (Laws of 1931, p. 117) is declaratory of its purpose, and follows:

“Public welfare demands that steps be taken to encourage reforestation and to protect and promote the growth of new forests on lands chiefly valuable for that purpose in order that they may be restored to the economic and industrial life of the state. To accomplish that end it is necessary that a system of taxation and assessment be devised for such lands, which will encourage the growth of new and immature…