And provided further, That the taxes imposed in this section 

 on ebony and camagon shall be charged on said timbers when 

 presented for measurement and appraisal with the sapwood 

 still attached; and the mjmber of cubic meters in each piece of 

 timber so measured shall include the sapwood attached to the 

 same, and when ebony or camagon timber from which the sap- 

 wood has been stripped is presented for measurement and ap- 

 praisal, there shall be assessed and collected the following sums; 



On each cubic meter of ebony cut in any province included in 

 Class A, thirteen pesos and fifty centavos; when cut in any prov- 

 ince in Class B, six pesos. On each cubic meter of camagon 

 cut m any province included in Class A, eight pesos; when cut 

 in any province in Class B, four pesos and fifty centavos. 



The volume of all round timber shall be ascertained by multi- 

 plying the area of the small end by the length of the log. The 

 volume of all squared timber shall be ascertained by multiplying 

 the average cross section by the length, to which twenty-five per 

 centum shall be added for loss in squaring. The volume of 

 all savsTi timber shall be ascertained by multiplying the average 

 cross section by the length, to which fifteen per centum shall be 

 added for loss in sawing. 



All timber included in the preceding section in the third and 

 fourth groups and all nonenumerated timber cut ' in any prov- 

 ince, known in the market under the name of "raja" and which 

 shall not exceed one and one-half meters in length and fifteen 

 centimeters in diameter, shall be classed as firewood, and the 

 following taxes shall be collected thereon: 



On all firewood consisting o_f "rajas" from sixty centimeters 

 to one and one-half meters in length, and from seven centi- 

 meters to fifteen centimeters in diameter, one peso for each one 

 thousand "rajas." 



On all firewood consisting of pieces of timber less than sixty 

 centimeters in length and less than seven centimeters in diameter, 

 ten centavos per cubic meter: Provided, That whenever in the 

 opinion of the Chief of the Bureau of Forestry the preservation 

 and use of the public forests and forest reserves shall render 

 necessary the removal of the tops of fallen timber, said tops 

 when removed in accordance with the regulations prescribed by 

 the Chief of the Bureau of Forestry, shall be exempted from the 

 payment of any tax imposed in this section on timber or fire- 

 wood or other forest products. 



On all gums and resins and other forest products gathered or 

 removed from any province there shall be paid on the actual mar- 

 ket value thereof ten per centum. The Collector of Internal 

 Revenue and the Chief of the Bureau of Forestry shall upon the 

 passage of this Act, and from time to time thereafter, make a 

 joint assessment of the actual market value of the various prod- 

 ucts on which taxes are imposed in this section; said assess- 

 ments shall be made from the most reliable data available and 

 shall be published in the Official Gazette for the information of 

 taxpayers. 



Sec. 13. The Chief of the Bureau of Forestry, with the approval 

 of the Secretary of the Interior, may, as herein provided, issue 

 licenses for the cutting, collection, and removal of timber, fire- 

 wood, gums, resins, and other forest products from the public 

 forests and forest reserves. Every license so issued shall specify 

 in detail the rights to which it entitles the holder and shall pro- 



