Pennsylvania Act 1905-179 — TREES - PLANTING FOR PUBLIC BENEFIT

Act text

TREES - PLANTING FOR PUBLIC BENEFIT
                 Act of Apr. 20, 1905, P.L. 246, No. 179              Cl. 53
                                  AN ACT

     To encourage the planting and the maintaining of sprout forest-
        and timber-trees, and providing that those who thus aid shall
        be exempt from taxation; defining the duties of the township
        assessor of taxes, and penalties for violation of this act.

        Section 1.  Be it enacted, &c., 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 or
     lands in this Commonwealth who shall plant the same with forest
     or timber-trees, in number not less than three hundred to the
     acre, shall have a rebate in his or her or its taxes, to the
     amount of eighty per centum thereof, thereon, for a period of
     thirty-five years: Provided, That such rebate shall not amount
     to more than forty-five cents per acre; said period of exemption
     to be counted from the time the said land or lands shall have
     been planted with forest or timber-trees, as aforesaid; or from
     the time it may have been necessary to replant the same, as
     aforesaid, by reason of destruction from fire; and the rebate
     herein provided for shall be calculated and allowed by the tax-
     collector.
        Section 2.  The owner or owners of any land or lands in this
     Commonwealth who shall maintain upon said land or lands sprout
     forest or timber-trees, in number not less than three hundred to
     the acre, shall be entitled to and receive the rebate of taxes
     as provided in section one; said period of exemption to be
     counted from the time the said land or lands shall have been so
     maintained with sprout forest or timber-trees, or from the time
     that said sprout forest or timber-trees may have been destroyed
     by fire.
        Section 3.  Upon any tract or tracts selected as a forest
     reservation, in accordance with sections numbers one and two of
     this act, which contain fifty or less original forest-trees on
     each acre, the owner or owners may plant a sufficient number of
     trees which shall make up not less than the required three
     hundred trees to the acre, and the same shall become subject to
     this act, in accordance with sections numbers one and two.
        Section 4.  No land owner or owners shall receive the benefit
     of this act who shall permit cattle, horses, sheep, hogs, or
     goats to pasture upon such reservation or reservations, until at
     least two hundred trees upon each acre of said tract are four or
     more inches in diameter two feet from the surface of the land.
        Section 5.  It shall be the duty of the township assessor of
     taxes to personally examine the various forest reservations,
     and, if found necessary, to demand of the owner or owners, or
     their agent thereof, to subscribe under oath that the land is
     maintained under the conditions of this act; and to return to
     the county commissioners the number of acres so maintained, and
     the time from which the land has been so maintained; and also to
     make a duplicate return of the same data to the State Forestry
     Commission.
        Section 6.  Any assessor who shall knowingly and wilfully
     accept and make a fraudulent return, or any owner or agent who
     shall knowingly and wilfully make any fraudulent return to the
     assessor, shall be liable to a fine of not more than five
     hundred dollars, or imprisonment of not more than one year, or
     either or both, at the discretion of the court.
        Provided, however, That the provisions of this act shall not
     be construed so as to exempt from taxation more than five
     hundred acres, owned by any one person or body corporate, or
     limited copartnership or association.