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were not to be valid, if at time of assessment there was sufficient 
personal property on said lands to pay taxes. These sales mostly 
related to poor timber land. 
In 1887, an act was passed for encouragement of forest culture 
and provided penalties for the injury and destruction of forests. 
This was amended in session of 1891, and now stands thus on the 
Statute Book: . 
AN ACT 
For the encouragement of forest culture,and providing penalties for the injury and 
destruction of forests. 
SECTION 1. Ge zt enacted, etc., That in consideration of the public benefit to 
be derived from the planting and cultivation of forest or timber trees, the owner 
or owners of any land in this Commonwealth planted with forest or timber 
trees in number not less than twelve hundred to the acre, shall, on making due 
proof thereof, be entitled to receive annually from the commissioners of their 
respective counties, during the period that the said trees are maintained in sound 
condition upon the said land, the following sums of money : 
For a period of ten years after the land has been so planted, a sum equal to 
ninety per centum of all the taxes annually assessed and paid upon the said land, 
or so much of the said ninety per centum as shall not exceed the sum of forty-five 
cemts per acre ; 
For a second period of ten years, a sum equal to eighty per centum of the said 
taxes, or so much of the said eighty per centum as shall not exceed the sum of 
forty cents per acre ; 
For a third and final period of ten years a sum equal to fifty per centum of the 
said taxes, or so much of the said fifty per centum as shall not exceed the sum of 
twenty-five cents per acre ; 
Provided, Vhat it shall be lawful for the owner or owners of the said land, after 
the same has been so planted for at least ten years, tu thin out and reduce the 
number of trees growing thereon to not less than six hundred to the acre, so long 
as no portion of the said lands shall be absoiutely cleared of the said trees ; 
And provided also, That the benefits of this act shall not be extended to 
nurserymen or others growing trees for sale for future p!anting. 
Sec. 2. The owner or owners of forest or timber land in this Commonwealth, 
which has been so cleared of merchantable timber, who shall, within one year after 
the said land has been so cleared, have given notice to the commissioners of their 
respective counties that the said land is to be maintained in timber, and who 
shall maintain upon the said land young forest or timber trees in sound condition, 
in number at least twelve hundred to the acre, shall, on making due proof thereof, 
be entitled to receive annually from the commissioners of their respective counties 
the sums of money mentioned in the first section of this act: Provided, That the 
first period of ten years shall be counted from the time that the said land has been 
cleared of merchantable timber, and that, after the said first period of ten years, 
