22 



pay the same over to the State Treasurer as a part of the revenue 

 of the Commonwealth. The said Commissioner of Forestry shall 

 give his bond to the Commonwealth, w T ith two sureties, to be ap- 

 proved by the Governor, in the sum of ten thousand dollars, for the 

 faithful discharge of the duties imposed by this act and for the 

 proper accounting of any moneys to the Commonwealth that may 

 come into his hands by virtue of his position as Commissioner of 

 Forestry. 



Section 10. That all acts or parts of acts inconsistent with the pro- 

 visions of this act be and the same are hereby repealed. 



ApprovedThe 25th day of February, A. D. 1901. 



WILLIAM A. STONE. 



AN ACT 



To encourage the preservation of forests by providing for a rebate 

 of certain taxes levied thereon. 



Section 1. Be it enacted, &c., That in consideration of the public 

 benefit to be derived from the retention of forest or timber trees, the 

 owner or owners of land in this Commonwealth, having on it forest 

 or timber trees averaging not less than fifty trees to the acre, each 

 of said trees to measure at least eight inches in diameter at a height 

 of six feet above the surface of the ground, with no portion of the 

 said land absolutely cleared of the said trees, shall, upon filing with 

 the county treasurer of their respective counties and with the tax 

 collectors of their respective townships or districts an affidavit made 

 by said owner or owners, or by some one in his, her or their behalf, 

 setting forth the number of acres of timber land within the require- 

 ments of this act, be entitled to receive annually, during the period 

 that the said trees are maintained in good condition upon the said 

 land, a rebate equal to eighty per centum of all taxes, local and 

 county, annually assessed and paid upon said land, or so much of 

 the eighty per centum as shall not exceed in all the sum of forty-five 

 cents per acre, the said rebate to be deducted from said taxes, pro 

 rata, and receipted for by the respective tax collectors or county 

 treasurers : Provided, however, That no one property owner shall be 

 entitled to receive said rebate on more than fifty acres. 



Section 2. All acts or parts of acts inconsistent herewith are 

 hereby repealed. 



Approved The llth day of April, A. D. 1901. 



WILLIAM A. STONE. 



