14 



TAXATION OF FOREST LANDS 



Itebate. 



Proviso. 



Duties of 



assessors. 



Compensation 

 of. 



Act of May 25, 

 1897, and Act 

 of April 11, 

 1901, cited for 

 repeal. 



Repeal. 



tended, setting forth the number of acres of timber land 

 within the requirements of this act, be entitled to receive an- 

 nually, 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 lands, 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 treasurer: provided, however, that no one property 

 owner shall be entitled to receive said rebate on more than 

 fifty acres. 



SECTION 2. It shall be the duty of the assessor, when such 

 affidavit is filed with him, to record upon his assessment book 

 the amount of timber land upon which the owner or owners 

 may be entitled to receive the rebate, together with the value 

 at which such timber land shall be assessed, for the purpose of 

 furnishing the necessary information to those who shall pre- 

 pare the respective tax duplicates, and upon which duplicates 

 the amount of the said rebate shall be stated. No additional 

 compensation shall be allowed any assessor for performing the 

 duties required by this act. It shall likewise be the duty of 

 each assessor, after receiving such affidavit, to file the same, 

 at the time of making his return, with the county commis- 

 sioners of the respective counties. 



SECTION 3. The following acts of ^Assembly, to wit : " An 

 act for the preservation of forests, and partially relieving 

 forest lands from taxation/' approved May twenty-fifth, one 

 thousand eight hundred and ninety-seven (Pamphlet Laws, 

 88), "An act to encourage the preservation of forests, by 

 providing for a rebate of certain taxes levied thereon," ap- 

 proved April eleventh, one thousand nine hundred and one 

 (Pamphlet Laws, 77), and all other acts or parts of acts in- 

 consistent with the subject matter covered by this act, be and 

 the same are hereby repealed. 



Approved the eighth day of April, A.D. 1905. 



ACT NO. 179. TO ENCOURAGE THE PLANTING AND THE MAIN- 

 TAINING OP SPROUT FOREST AND TIMBER TREES, AND 



PROVIDING THAT THOSE WHO THUS AID SHALL BE EX- 

 EMPT FROM TAXATION; DEFINING THE DUTIES OF THE 

 TOWNSHIP ASSESSOR OF TAXES AXD PENALTIES FOR VIO- 

 LATION OF THIS ACT. 



m r beiti u ees. SECTION 1. Be it enacted, etc. That in consideration of 

 the public benefit to be derived from the planting and culti- 



