Report of the Forest Commission. 245 



veyance necessary or proper in such partition, and such conveyance 

 shall be forthwith recorded as now provided by law as to conveyances 

 made by the commissioners of tbe land office. 



g 106. Taxation of forest preserve.— All wild or forest land within the 

 forest preserve shall be assessed and taxed at a like valuation and rate as 

 similar lands of individuals within the counties where situated. On or 

 before August first in every year the assessors of the town, within which 

 the lands so belonging to the state are situated, shall file in the office of 

 the comptroller and of the forest commission, a copy of the assessment 

 roll of the town which, in addition to the other matter now required 

 by law, shall state and specify which and how much, if any, of the 

 lands assessed are forest lands, and which and how much, if any, are 

 lands belonging to the state; such statements and specifications to be 

 verified by the oaths of a mijority of the assessors. The comptroller 

 shall thereupon, and before the first day of September following, and 

 after hearing the assessors and forest commission if they or any of 

 them so desire, correct or reduce any assessment of state land which 

 may be in his judgment an unfair proportion to the rem lining assess- 

 ment of land within the town, ai d shall in other respects approve the 

 assessment and communicate such approval to the assessors. No such 

 assessment of sate lands shall be valid for any purpose until the 

 amount' of assessment is approved by the comptroller, and such 

 approval attached to and deposited with the assessment-roll of the 

 town and therewith delivered by the assessors of the town to the 

 supervisor thereof or other officer authorized to receive the same from 

 the assessors. No tax for the erection of a schoolhouse, or opening of 

 a road sh ill bs imposed on the state lands unless such er< ction or opening 

 shall have been first approved in writing by the foiest commission. 

 Payment of the lawful and just amount of the taxes imposed under 

 this section on lands so belonging to the state shall in every year be 

 made by the treasurer of the state, on the certificate of the comptroller, 

 by allowing to the treasurer of the county in which such lands are 

 situated a credit of the amount of such taxes due on such lands pay- 

 able by such county treasurer in such year to the state for state taxes; 

 but no fee shall be allowed by the comptroller to the county treasurer 

 ia adjusting their accounts for such portion of the state tax so paid. 



§ 107. Duties of railroad companies. Every railroad company whose 

 road passes through waste or fonst lands, or lands liable to be 

 overrun by fires within the state, shall twice in each year cut and 

 remove from its right of way all grass, brush or other inflammable 



