TAXATION OF FOREST LANDS 13 



with section one of this act, and that the trees planted by him 

 are in a healthy and growing condition. 



SECTION 3. Upon proof of compliance with this act the certificate, 

 county clerk shall issue his certificate to the person entitled to 

 the same, setting forth that the provisions of this act have 

 been complied with, and the number of acres so planted. 



SECTION 4. The board of supervisors or county commis- Notice of offer 

 sioners' court (board of county commissioners), desiring to 

 offer the bounty herein provided for, shall do so by resolution, 

 to be made of record and giving notice in some newspaper 

 published in the county three weeks prior to the first day of 

 April in each year; said resolution and notice to state the 

 amount of bounty offered for each acre planted and culti- 

 vated. 



(2) REBATES 



Pennsylvania is the only State which has tried the 

 method of assessing woodlands at their sale value, but 

 offering, under certain restrictions, a rebate upon the taxes 

 paid. Laws of this kind have been in force since 1887, 

 but owing to defects in their phraseology they have not 

 been productive of great results. In order to make them 

 more effective, they were redrafted and re-enacted in the 

 spring of 1905. A sufficient period of time has not yet 

 elapsed to determine the value of the revised laws in pro- 

 moting forest culture. The laws as re-enacted in 1905 

 are as follows : 



ACT No. 88. To ENCOURAGE THE PRESERVATION OF FORESTS, 



BY PROVIDING FOR A EEBATE OF TAXES LEVIED UPON 



FORESTED LAND. 



SECTION 1. Be it enacted, etc. That in consideration of JJg^J P reser - 

 the public benefit to be derived from the retention of forest or 

 timber trees, the owner or owners of land in this Common- 

 wealth, having on it forest or timber trees averaging not fewer 

 than fifty trees to the acre, each of the said trees to measure 

 at least eight inches in diameter, at a height 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 

 assessor of their respective townships or districts, annually, 

 an affidavit made by said owner or owners or by some one in Affidavit of 

 his, her or their behalf, upon blanks to be provided by the 

 county commissioners of the respective counties, and by them 

 to be furnished to the assessors for the purposes herein in- 



