148 APPENDIX. 



item in the sale and must be paid for by the purchaser, the price ap- 

 proved by the Forestry Commission to form the minimum price ac- 

 cepted. Thus it becomes necessary that in all cases the purchaser shall 

 pay at least the minimum ($5.00) for the land, plus the minimum (vari- 

 able with kind and amount of material) for timber and other valuable 

 material upon the land. 



The purchase of land is conducted as follows: Any one wishing to 

 sell his land within the State Forestry Reserves makes application to 

 the Forestry Commission through its Warden of Forest Reserves, in 

 which he states: 



1. Location of land. 



2. Character of land, improvements and timber, if any exist. 



3. Price asked. 



This application must be accompanied by an abstract of title showing 

 that a clean title rests in the applicant. 



This application is reported upon by the Forest Officer and is sub- 

 mitted, together with report and recommendation of the Warden, to the 

 Forestry Commission. The acceptance of this application by the Com- 

 mission, a deed to the State and payment of the sum stipulated ends the 

 transaction. 



Exchange of land will be made by the above outlined procedures, the 

 applicant sells his land and purchases the lands derived in exchange in 

 the prescribed manner. 



In cases of sale where the total value of the land and materials 

 (improvements, timber, etc.) does not exceed $100, the Commission 

 may, if the case appears to justify such deviation, sell without previous 

 advertisement, either at public or private sale. 



II. TAXATION OF RESERVE LANDS. 



The law establishing the State Forest Reserves provides that: "Xo 

 tax shall be levied upon such lands except for the maintemtncc of schools 

 and roads, and no tax shall be imposed upon any of the Forest Reserve 

 lands for the support of any school or the building of any schoolhouse 

 or the building or maintenance of any road which is not at present in 

 existence, unless the same shall have been first approved in writing 6(/ 

 the i^'orestry Conniiission." It further says: "AJl taxes lairfiiUy Jeried 



vpon said lands shall be paid by the State Treasurer to 



the township treasurer " 



In substance the law then provides : 



1. That taxes on these lands shall be paid by the State to the town- 

 ship in which the lands are located. 



2. To obtain this tax the assessment shall be made according to law, 

 and approved by the Commissioner of the Land Office. 



3. That the taxes can only be used to maintain school and road. 



4. That new schools and new roads require the approval of the For- 

 estry Commission if they are to be aided in their building and mainte- 

 nance by the tax on Reserve lands. 



III. ROADS AND TRAILS IN STATE FOREST RESERVES. 



The care and maintenance of existing highways shall remain with the 

 township according to the laws of the s!+f>+'i wiiir-ii Tn-nviHo fm- +in'« onvf 



