18 



TAXATION OF FOREST LANDS 



exemption. 



trees. 



?r 8 b to r be f cut 

 peryear. 



defined! 6 



rest reserva. 

 tionstobe 



ment. 



forest reservation, and shall cultivate and maintain the same 

 for three years, then it shall become subject to this act, as 

 herein provided. 



SECTION 6628d. Upon any tract selected as a forest reserva- 

 tion which contains one hundred or more original forest trees 

 on each acre, the owner may plant a sufficient number of 

 forest trees which shall make up the required one hundred 

 and seventy forest trees per acre, when the same shall become 

 subject to this act, as in section three. 



SECTION 6628e. No land owner shall receive the benefit of 

 this act who shall permit cattle, horses, sheep, hogs or goats 

 to pasture upon such reservation until said trees are four 

 inches in diameter. 



SECTION 662S/. Whenever any tree or trees shall be re- 

 moved or die, the owner, in order to avail himself of this act, 

 shall plant other trees in place of such trees as may be 

 removed or die, and protect said trees .until they are four inches 

 in diameter, shall plant others which shall at all times main- 

 tain the full number required by this act. 



SECTION 66280. Not more than one-fifth of the full num- 

 b er O f trees in any forest reservation shall be removed in any 

 one year, excepting that such trees as may die naturally may 

 be removed, when other trees shall be planted. 



SECTION 6628ft. Ash, maple, pine, oak, hickory, basswood, 

 elm, black locust, honey locust, Kentucky eoffeetree, chestnut, 

 walnut, butternut, larch, tulip tree, mulberry, Osage orange, 

 sassafras, and catalpa, shall be considered forest trees within 

 the meaning of this act. 



SECTION 6628i It shall be the duty of the auditor in every 

 county to keep a record of all forest reservations as the same 

 shall be filed with him, and he shall require the owner or agent 

 to subscribe under oath the extent and description of the land 

 reserved, and that the number of trees is as required by this 

 act, and that he will maintain the same according to the 

 intent of this enactment. 



SECTION 6628;. It shall be the duty of the assessor to per- 

 sonally examine the various forest reservations when the real 

 estate is appraised, and to note upon his return the condition 

 of the trees, in order that the intent of this act may be com- 

 plied with. And if the reservation is properly planted and 

 continuously cared for, he shall appraise the same at one 

 dollar per acre. 



