No. 5, DEPARTMENT OF AGRICULTURE. 373 



of taxation, not in excess of one dollar ($1,00) per acre and shall 

 continue to be so rated so long as the said land remains within the 

 class designated as auxiliary forest reserves: Provided, however, 

 That if the said surface land be underlaid with coal, iron ore, oil, 

 gas, or other valuable minerals, said minerals may be separately as- 

 sessed. The assessors in the several districts in which such lands 

 are situate shall assess such lands in the manner now or hereafter 

 provided for the assessment of real estate for purposes of taxation, 

 as if they had not been set apart as auxiliary forest reserves, and 

 shall make their returns to the county commissioners in like man- 

 ner as is now or hereafter may be provided by law, subject to ex- 

 ception, appeal, and final adjustment. 



^Section 2. Upon receipt of assessment returns from the various 

 assessors, the county commissioners shall reduce, in their records, 

 to a sum not in excess of one dollar ($1.00) per acre, the assessment 

 on all those lands which shall have been placed in the class known 

 as auxiliary forest reserves, in accordance with certificates filed with 

 them by the State Forestry Keservation Commission, and the original 

 assessment returns made by said assessors shall be preserved. 



Section 3. Whenever timber, on land which is included in the 

 class of land known as auxiliary forest reserves, is about to be har- 

 vested, the then owner of the timber on said land shall give a bond 

 to the county treasurer in twenty per centum of the amount of the 

 estimated value of the timber to be harvested, and to be approved 

 by the court of the county, conditioned to pay to the county treas- 

 urer, within ninety days after harvesting, ten per centum of the 

 value of the trees immediately at and before the time of harvesting; 

 which amount shall be ascertained by statement and return, under 

 oath or aflfirmation, furnished in triplicate one to the county com- 

 missioners, one to the county treasurer, and one to the commission, 

 immediately after harvesting, by the then owner of the land, setting 

 forth said value; which sum thus paid shall be divided and distri- 

 buted by the county treasurer of each county — to the county, and 

 to the poor district, the road district, and the school district of the 

 township in which the auxiliary reserve is situate, pro rata, based 

 upon the last assessed millage of taxation for county, poor, road, and 

 school purposes within said taxing district. 



Such sum of money when ascertained to be due as a tax by the 

 filing of the foregoing statement and return, under oath, and, as here- 

 inbefore provided, directed to be paid to the county treasurer by the 

 owner of an auxiliary forest reserve, shall, from the time of such 

 filing, be and remain a lien upon the land of such owner until pay- 

 ment shall have been made: And be it further provided, That all 

 moneys received by the boards of supervisors shall be appropriated 

 exclusively to the opening, maintenance, and repair of the public 

 roads now or hereafter passing through or into said auxiliary forest 

 reserves, or upon which said reserves now or hereafter may abut; 

 and, in the event that no public highways pass through or into said 

 reserves, or none of said reserves abut on such highways, then said 

 moneys shall be used for general township road purposes. 



Section 4. Should the county commissioners be dissatisfied with 

 the return made, as hereinbefore provided in section three thereof, 

 the court of common pleas of the proper county, on petition of the 

 commissioners, shall appoint a board of three appraisers, who shall 



