White Pine Cones with Seed Extracted 



under the title of reforestation land and which so classified 

 shall be taxed in the manner set forth in this act, in lieu of 

 all other taxes except such as may be imposed by law upon 

 improvements other than forest growth. 



2. Classification of land under this act shall be by the 

 state forester, who shall determine whether all or part of any 

 land covered by application therefor is suitable for refor- 

 estation and prescribe for all lands separately classified for 

 this purpose such regulations as shall be necessary to insure 

 the growing and protection of new forests thereon. 



3. Application for such classification shall be made to the 

 state forester upon blanks by him provided and contain such 

 information as he requires, including a legal description and 

 plat of the tract or tracts and a guarantee to pay the reason- 

 able expenses of any further examination he may direct. 



17 



