48-i JOURNAL OF FORESTRY 



products, all surface land set apart and used exclusively for growing 

 such trees shall constitute a separate and distinct class of land, to be 

 known as auxiliary forest reserves." 



Owners of surface lands desirous of having their lands so classified 

 must notify the State Forestry Reservation Commission, which shall 

 in turn cause such lands to be examined by "some person learned in 

 the practice and principles of forestry" and a report made thereon. If 

 the commission is satisfied that the lands are suitable for classification 

 as auxiliary forest reserves, it shall notify the county commissioners 

 to that effect. Thereupon the county commissioners shall place the 

 land in the established class and shall retain it therein until the trees 

 become sufficiently mature for merchantable forest products or the land 

 be devoted to other purposes. Written agreement, however, is required 

 of the owner that he will care for the trees according to the instructions 

 and directions of the commission, under penalty of having his lands 

 removed from the special classification, in which case there shall be 

 collected the difference in the amount of tax which would have been 

 paid by the owner had not the land been classified and the rate pro- 

 vided for auxiliary forest reserves. Lands set aside and classified as 

 auxiliary forest reserves shall be valued for taxation purposes not in 

 excess of $i per acre, and shall continue to be so valued as long as the 

 lands are so classified. Exception is made, however, in case of lands 

 underlaid with minerals. 



When owners are about to cut timber from auxiliary forest reserves, 

 they shall give a bond to the county treasurer equal to 20 per cent of 

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

 to be approved by the county court, conditioned to pay to the county 

 treasurer within ninety days after harvesting 10 per cent of the value 

 of the trees at the time of harvesting. The value of the trees shall be 

 ascertained by statement under oath or affirmation. If, however, the 

 county commissioners are not satisfied as to the accuracy of the valua- 

 tion returned by the owner, the court of common pleas, on petition of 

 the commissioners, shall appoint three appraisers who, after having 

 been duly sworn, shall examine the trees and report on the value 

 thereof. Either party, if dissatisfied with the report of the board of 

 appraisers, has the right within ten days to appeal to the common pleas 

 court. 



As observed above, the State pays on its Forest Reserves two cents 

 per acre for school and two cents per acre for county or road purposes. 



Michigan. — IVIichigan is operating under the so-called general prop- 

 erty tax, and all property is required to be assessed at its true cash 



