PRINCIPAL LAWS RELATING TO NATIONAL FORESTS 25 
such conditions as he may determine to be fair and equitable in 
each State, to cooperate with appropriate officials of each State, and 
through them with private and other agencies therein, in the protec- 
tion of timbered and forest-producing lands from fire. In no case 
other than for preliminary investigation shall the amount expended 
by the Federal Government in any State during any fiscal year, 
under this section, exceed the amount expended by the State for the 
same purpose during the same fiscal year, including the expendi- 
tures of forest owners or operators which are required by State law 
or which are made in pursuance of the forest-protection system of 
the State under State supervision, and the Secretary of Agriculture 
is authorized to make expenditures on the certificate of the State 
forester, the State director of extension, or similar State official 
having charge of the cooperative work for the State that State and 
private expenditures as provided for in this act have been made. In 
the cooperation extended to the several States due consideration 
shall be given to the protection of watersheds of navigable streams, 
but such cooperation may, in the discretion of the Secretary of Agri- 
culture, be extended to any timbered or forest-producing lands or 
watersheds from which water is secured for domestic use or irriga- 
tion within the cooperative States. (As amended by act of August 
13, 1926 (44 Stat. 242).) 
(Authority given under secs. 1 and 2, extended to Territories by Public Resolu- 
tions 121 and 129, 7ist Cong.) 
Src. 8. That the Secretary of Agriculture shall expend such por- 
tions of the appropriations authorized herein as he deems advisable 
to study the effects of tax laws, methods, and practices upon forest 
perpetuation, to cooperate with appropriate officials of the various 
States or other suitable agencies in such investigations and in devis- 
ing tax laws designed to encourage the conservation and growing 
of timber, and to investigate and promote practical methods of insur- 
ing standing timber on growing forests from losses by fire and other 
causes. There is hereby authorized to be appropriated annually, out 
of any money in the Treasury not otherwise appropriated, not more 
than $2,500,000, to enable the Secretary of Agriculture to carry out 
the provisions of sections 1, 2, and 3 of this act. 
Sxc. 4. That the Secretary of Agriculture is hereby authorized 
and directed to cooperate with the various States in the procurement, 
production, and distribution of forest-tree seeds and plants, for the 
purpose of establishing windbreaks, shelter belts, and farm wood: 
lots upon denuded or nonforested lands within such cooperating 
States, under such conditions and requirements as he may prescribe 
to the end that forest-tree seeds or plants so procured, produced, 
or distributed shall be used effectively for planting denuded or 
nonforested lands in the cooperating States and growing timber 
thereon: Provided, That the amount expended by the Federal Gov- 
ernment in cooperation with any State during any fiscal year for 
such purposes shall not exceed the amount expended by the State 
for the same purposes during the same fiscal year. There is hereby 
authorized to be appropriated annually, out of any money in the 
Treasury not otherwise appropriated, not more than $100,000, to 
enable the Secretary of Agriculture to carry out the provisions of 
this section. 
