374 ANNUAL REPORT OF THE Off. Doc. 



go upon the land in question, estimate tlie quantity and value of the 

 trees immediately at and before the time of harvesting, and make a 

 return thereof to the court, which said return shall then be made the 

 basis upon which each owner shall make payment to the respective 

 county treasurers, unless changed upon appeal. The said appraisers 

 shall be duly sworn or affirmed before entering upon their work, and 

 either party, if dissatisfied with the report of the appraisers, shall 

 have right of appeal to the court of common pleas of the county, 

 within ten days after such report shall be filed and notice thereof 

 given the owner. The said appraisers shall be allowed their ex- 

 penses and a compensation to be fixed by the court, both to be paid 

 by the county commissioners. 



Section 5. In case of the removal of said lands from the class 

 known as auxiliary forest reserves, prior to the maturity of the 

 timber, and without payment of the tax of ten per centum of the 

 value thereof, as provided in section three of this act, the county 

 commissioners shall, on notice from the commission, ascertain the 

 amount of the taxes which would have been paid by the said owner 

 on the original assessment, before the reduction provided for in sec- 

 tion two of this act, adding legal interest from the date when each 

 tax payment would have become delinquent. The said commissioners 

 shall likewise ascertain the amount of taxes which have actually 

 been paid upon the land in question, adding legal interest upon all 

 such payments from the date when paid, and certify the result 

 thereof to the county treasurer, who shall then proceed, in the 

 manner provided for the collection of county taxes under general 

 laws, to recover from such owner the difference between tie two 

 amounts, with costs. Such difference, so ascertained to be due as 

 tax as aforesaid, shall be and remain a lien upon the land of such 

 owner until payment shall have been made. 



If such land shall be so removed from said class after the due 

 cutting of a matured crop and the payment of tax thereon, the owner 

 shall, in that case, not be liable for such past assessment but the land 

 shall thereafter be liable to assessment and tax as all other land not 

 classed as auxiliary forest reserves. 



Section 6. This act shall take effect only beginning with assess- 

 ments made for the purpose of levying taxes for the fiscal year one 

 thousand nine hundred and fourteen. 



Appro^^d — The 5th day of June, A. D. 1913. 



No. 270. 



AN ACT 



Providing a fixed charge on land classified as auxiliary forest reserves; and 

 the distribution of the fund thus set aside for school and road purposes. 



Whereas, By existing law the State forest reserves are subject to 

 an annual charge of two cents per acre for the benefit of schools, 

 and two cents per acre for the benefit of roads, in the respective dis- 

 tricts in which said reserves are located ; and 



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