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Report of Committee on Arbor Day by plantations of valuable species of native trees. Planting, 1906.

100 walnut and 75 ash trees planted. $15. .

To Asa K. McIlhenny, and Bath Public Schools, THE Pennsylvania Forestry Association will / for exercises of special interest and originality at I appreciate the opportunity that has been Bath, Pa., on Arbor Day, 1906. One hickory

afforded through its “ Arbor Day Prize tree. $15. Award” of coming in close touch with some of To Mrs. Kate L. Shoemaker, Hollidaysburg, the many persons who quietly and persistently Blair Co., Pa., for meritorious example of roadthroughout our State are endeavoring to practice side planting, with valuable species of native the ideals held by this society.

trees. I walnut, 38 sugar maples, planted. $10. Your Committee believes that you will be espe- ! To Mr. Charles Van Allen, Coolbaugh, Moncially interested in the truly patriotic efforts made roe Co., Pa., for successful farm and roadside by some of our public school teachers, and in planting of valuable species of native trees. 20 some interesting experimental work, which is val- , sugar maples planted. $10. uable as an object lesson, but which, had it not To the Wyalusing High School, Wyalusing, been for the offer of your Arbor Day prizes, might Bradford Co., Pa., for special interest taken by have been but locally known.

pupils in Arbor Day Work, April, 1906. 3 trees When the Pennsylvania Forestry Association planted with interesting exercises. $10. celebrated its Twentieth Anniversary by offering As the offer of awards was for plantings of the Arbor Day prizes to the value of $100, the con- spring of 1906, your Committee has been unable to ditions imposed were, that the awards were to be show, in concrete form, its appreciation of notebased on the conditions of the trees, on or about worthy planting in former years by three of the the Fall Arbor Day.

contestants, Mr. J. Wilson Weaver, Mr. Asa K. After the Award Committee was appointed the McIlhenny, and Mr. Charles Van Allen, in the work was divided geographically.

latter case extending over thirty years. Prof. David Emmert of Juniata College, Hunt Your Committtee recommends the awarding of ingdon, consented to report on plantings in Bed- prizes be continued, and will submit suggestions ford and Huntingdon Counties, and Mrs. C. in regard to so doing. Lewis, President of the New Century Club, Wya It seems proper here to say that if prizes conlusing, on the Wyalusing planting.

tinue to be awarded by this Association, special Monongahela was reported by Miss Grimes, as prizes of stated sums might be named after persisted by Miss Teeters and the Chairman.

sons no longer living, whose memory is inseparMr. Wirt and Mr. McFarland, who represented ably connected with tree life, as the Lundy prize, respectively a large experience in planting and | the Sterling Morton prize, John Bartram, Thomas prize awarding, served as referees ; all reports be- Meehan, etc. Respectfully submitted, ing submitted to them separately, and conferences

Mira L. Dock, Chairman, were also held with them.

HELEN GRIMES Of a total of 388 trees planted by the prize

J. H. McFARLAND, winners, all but 18 were of valuable species, and

I. C. WILLIAMS, on October 25th, 357 were living and 337 in good

Geo. H. WIRT. condition.

After most careful work, your Committee rec President Roosevelt in his Annual Message to ommend the following schools and individual Congress makes the following remarks in regard to planters as entitled to an award :

forestry, advocating reserves in the east as well as To the First Ward School, Monongahela, for in the west. He says :special interest in planting, and efforts to care for "Much is now being done for the States of the trees under difficult conditions. 36 trees planted. Rocky Mountains and Great Plains thru the de

velopment of the national policy of irrigation and For special care given to the 10 best individual forest preservation ; no Government policy for the trees by children of the Second and Third Ward | betterment of our internal conditions has been Schools of Monongahela. 56 trees planted. $10. | more fruitful of good than this. The forests of

To the Tower City School District, Tower City, the White Mountains and Southern Appalachian Schuylkill County, Pa., for special interest and regions should also be preserved ; and they can successful planting under unfavorable soil condi not be unless the people of the States in which tions. 59 trees planted. $15.

they lie, thru their representatives in the ConTo Mr. J. Wilson Weaver, Saxton, Bedford gress, secure vigorous action by the National Co., Pa., for successful experiments in reforesting Government."

$15.

Forestry Law Declared Unconstitutional. | centum of the taxes assessed against the lands

within the legislative description amount to exTN FOREST LEAVES for June, 1905, the full text actly forty-five cents per acre. Adjoining owners I was given of an Act passed by the Legisla- may each own fifty acres within the legislative

ture and approved by the Governor on April description, one tract assessed at thirty dollars an 8, 1905. This law provided that an owner of acre and the other at seventy-five dollars an acre. land having on it forest trees averaging not fewer | If the rebate on the tract assessed at thirty dollars than 50 trees to the acre, each of said trees to amounts to just forty-five cents per acre, he will measure at least 8 inches in diameter at a height be entitled to the rebate. If it amounted to less of 6 feet above the ground, no portion of the land ; than forty-five cents per acre, he would not get a being absolutely cleared of trees, upon making rebate of forty-five cents. If the eighty per proper affidavit through the county commissioners centum rebate on the tract assessed at seventy-five to the assessors, is entitled to receive a rebate dollars amounted to more than forty-five cents per equal to 80 per cent. of all taxes, both county and acre, he would not get the eighty per centum relocal, assessed on such land, or so much thereof : bate. This law then would apply, so far as the as shall not exceed in all the sum of 45 cents per amount of the rebate per acre is concerned, only acre, but no one property owner is entitled to re- to cases where the rebate would amount to exactly ceive said rebate on more than 50 acres.

forty-five cents. Under this act Mr. Tubbs, of Osceola, Tioga To illustrate : “A” owned thirty-five acres of County, filed an affidavit that he was the owner of land within the legislative description assessed at 50 acres of land, which would come under the thirty dollars per acre ; the total tax levy is above-mentioned act, on which he was assessed twenty-six mills on the dollar. 'The taxes on one $59.08, and demanded the rebate of 80 per cent. | acre assessed at thirty dollars multiplied by the of the taxes for 1906, or as much thereof as did twenty-six millage rate equals seventy-eight cents; not exceed 45 cents per acre.

of this seventy-eight cents the act provides that Tioga Township contested this claim, and pre "A" is entitled to eighty per centum rebate, siding Judge Cameron, before whom the case was provided said eighty per centum does not exceed tried in the September, 1906, term, handed down on all taxes levied the sum of forty-five cents per the following decision, which is given through | acre; now eighty per centum of seventy-eight the courtesy of T. & J. W. Johnson Co. from the cents equals sixty-two cents, and sixty-two cents advance sheets of the Pennsylvania Court Re- is seventeen cents in excess of forty-five centsports :

| the maximum limit fixed by the act. The defendant refused to allow the rebate on On account of the rate of assessment combined the ground that the act above quoted is unconsti with the millage rate of taxation on “A's" acre tutional in that it violates Art. IX., Sec. I, of the of land, we find that seventeen cents of his taxes Constitution, which is as follows: “ All taxes i cannot be allowed under the eighty per centum shall be uniform upon the same class of subjects, rebate provision because eighty per centum of within the territorial limits of the authority levy- | seventy-eight is seventeen cents in excess of fortying the taxes, and shall be levied and collected five cents, the maximum limit. “A," then, under general laws; but the general assembly instead of being allowed eighty per centum rebate may, by general laws, exempt from taxation public on his acre of land, is allowed fifty-seven per property used for public purposes, actual places of centum rebate. religious worship, places of burial not used or held Take another illustration : “B” owns land for private or corporate profit, and institutions of within the legislative description with the same purely public charity.”.

tax levy of twenty-six mills, which is assessed at To emphasize the exceptions just named, and nineteen dollars per acre. One acre assessed at to put beyond question this restriction upon the nineteen dollars multiplied by twenty-six, the legislature in the matter of exempting property millage, equals forty-nine cents—the total taxes from taxation, $ 2 provides that “all laws ex- ' per acre on “B's" land. Eighty per centum of empting property from taxation other than the forty-nine cents equals thirty-nine cents, the property above enumerated shall be void.". amount of rebate to which “B” is entitled on

The provisions of the act allowing a rebate of every acre. As thirty-nine cents, the amount of eighty per centum in certain cases therein de rebate to which “B” is entitled, does not exceed scribed, destroys uniformity of taxation in that it the maximum limit of forty-five cents per acre, only applies to tracts of fifty acres and under; “B” is then entitled to the whole of his eighty and so far as its effects are concerned, it offends per centum rebate. “C” owns one hundred and against uniformity of taxation unless eighty per fifty acres within the legislative description, with

a twenty-six mill tax levy assessed at thirty dollars duplicates to reach the hands of the collectors not an acre. As in the case of “A,C” is enti- later than August i in each year. If the duplitled to fifty-seven per centum rebate on fifty acres | cates are delivered to the collectors the first day of of one hundred and fifty acres amounting to August each year, this leaves five months of the forty-five cents per acre, and on the remaining ' year in which special taxes may be levied upon one hundred acres “C” pays one hundred per which no rebate could be allowed, as there is no centum of the taxes of seventy-eight cents per authority in the collector to allow any rebate acre. We thus have three distinct taxes on for- , under the provisions of the act in question. Inested lands owned by "A," "B," and "C." deed, the collector has no means of knowing, “B” pays twenty per centum of the twenty-six | from the face of his duplicate, who are and who mill tax levy ; “Apays forty-three per centum are not entitled so such rebate, as the assessor and of the twenty-six mill tax lexy, and “C” pays county commissioners are the only officials having forty-three per centum of the twenty-six mill tax any knowledge of any claim for rebate under the levy on fifty acres of his one hundred and fifty act being considered. acres, and pays one hundred per centum on the The county tax is levied early in January, the remaining one hundred acres.

local tax early in March, the school tax any time Take another illustration : “A” owns fifty during the month of June, after the first Monday, acres of land within the legislative description, special cash tax any time during the year. A deupon which he pays twenty per centum of the duction of five per centum for prompt payment is taxes levied, he being entitled to the eighty per allowed on local taxes from the date of their levy centum rebate; “B” owns one thousand acres to June 1; the face of the tax is payable from of land within the legislative description. “B” | June 1 to November 1, five per centum being pays twenty per centum of the taxes levied upon added after November 1. A similar deduction is fifty acres and one hundred per centum of the allowed on county taxes for payment within sixty taxes levied upon nine hundred and fifty acres. days of the advertisement by the collector. The

Thus we see “A” is entitled to a rebate of face of the tax may be paid during the four months eighty per centum on all taxes levied on his lands following the sixty days, and five per centum is of a certain kind, whereas “B” is entitled to a added after the expiration of four months. rebate in the aggregate of four per centum from The amount of tax depending on the time of the taxes levied on all of his lands of the same payment, the county commissioners cannot know kind.

what amount of rebate on any individual tax When considered in connection with existing should be noted on the duplicate. laws, the act is impossible of practicable applica- ! Any attempt to apply the act leads to inextriction.

able confusion. We wish to call attention to the fact that the For all these reasons we are constrained to the provisions of the act in question relating to the conclusion that the act is unconstitutional and rebate apply to all taxes levied.

cannot lawfully be enforced. This must include special cash taxes which may ! be levied by the court of quarter sessions upon any township of the county at any time during the year. This being the case, the county commissioners, who are charged with the preparation L. C. Hill, the horticultural agent of the Gulf, of the tax duplicates for the collectors of taxes, Colorado and Santa Fe road, in an interview, and who are also charged with the notations stated that in “ East Texas, in the counties thereon of the amount of rebate to be allowed' of Jasper and Newton, a gentlemen has leased any taxable claiming the same upon timber lands, something like 10,000 acres of pine covered land cannot perform those duties without possible vio- for the purpose of gathering the sap from the lation of the act in depriving certain persons en- trees and opening up a turpentine distillery. Mr. titled thereto to their proportion of the rebate, if Hill has long been an advocate of this industry the commissioners make up the tax duplicates any in Texas, at he is confident that its success will time before December 31 in each year. To delay be proven after the necessary experiments, and thus in putting out the duplicates would be mani- some two or three years ago attempted to interest festly impracticable, as the county and other tax some parties in the proposition, but was unsuclevying districts would be deprived of necessary : cessful.” funds for carrying on the machinery of govern- The only obstacle which has confronted the ment. And such a course would also be in flat experimenter so far is that of the labor probviolation of the provision of law requiring the lem.

News Items in Regard to the Depart- localities it is not desired to start reservations · ment of Forestry of Pennsylvania. unless an area of at least 10,000 acres can be

secured as a nucleus. TN accordance with a late resolution of the 1 Forestry Reservation Commission, a forest A Practical School of Forestry.

nursery will be established in the near future in Tioga County. A suitable location for it is URING a visit to the Pacific Coast last now being selected, and when obtained, prepara

winter, it was my good fortune to find a tions will be made to start work on it next

School of Forestry in Portland, Oregon, Spring.

and to learn that even in a region of unsurpassed All of the available stock in the Mont Alto forests—a region where it appears to be the connursery will be planted on the South Mountainclusion of many that they have timber to burn, at Reservation, and it may be necessary to purchase all events they burn it—there is a profound conseedlings and plant elsewhere until the new nur- ception, by some, of the necessity for caring for series are in condition to furnish young trees. the future as well as the present. This school is Thus far, 200 pounds of white pine seed has been in some way—I did not inquire just howpurchased for nursery planting, and it is expected connected with or is under the auspices of the to secure more while it is in the market. Efforts Young Men's Christian Association of Portland, are also being made to raise large numbers of and is held in their rooms. Its aim is to give black walnut, white ash, white hickory, white instructions to lumbermen, mill-workers, owners oak, red oak and tulip poplar.

of timberlands, cruisers, foresters and woodA forest nursery was established this fall at the workers, and, in all respects, is thoroughly pracGreenwood Furnace in the forestry reservation on tical. Its last term ran from January 1oth to the edge of the Seven Mountains, in the north- March 28th. Twelve sessions were held during eastern section of Huntingdon County. This the time, at which lectures were delivered on the nursery is in charge of State Forester, Wm. L. most important features of forestry, ranging from Byers, and all his efforts since leaving the Forest what forestry is, through forest industries and Academy have been directed toward getting a products, forest finances and management, ecolarge quantity of the seeds of the forest trees in nomics of forestry, forestry as a profession, to that locality, either putting them directly in the logging methods. Manufacturing, transportation nursery, or holding for planting in the Spring. and other important points were likewise discussed The Greenwood nursery is expected to furnish and considered. seedlings for most of the lands in the large Cen It was with great pleasure that I attended one tral Reservations, as at places much planting will of the sessions and had an opportunity to learn have to be done in this reserve.

what they were doing, and to tell them of the Some experiments will be shortly undertaken deplorable condition of our forests in the Eastern with the growing of coniferous trees not native to States, and admonish them to care better for the Pennsylvania, but of rapid growth, and valuable | future of their's than we had for our's. for timber purposes. Among these may be men- The direction of this practical school is in the tioned the Rocky Mountain form of Douglas Fir, hands of Mr. Edmund P. Sheldon, and, as I the Norway Spruce, as well as some other species understand it, he originated and organized it, and not yet determined upon. Experiments will be i the credit for the work is due him. Mr. Sheldon conducted in broadcast sowing and planting of is Secretary of the Oregon Lumber Manufacturers' seedlings, to determine the percentage of good Association, with headquarters at Portland, Ore. growth in both cases, together with the expense, He had charge of the Pacific Coast exhibit of so that the results obtained can be used for the Forest Products at the St. Louis Fair, and also at purposes of comparison, and serve as a guide for the Lewis and Clark Exposition at Portland. For the future work of the Department.

a time he was connected with the United States At the present time the State of Pennsylvania Government Service, and is thoroughly conversant actually owns in fee simple about 740,000 acres with the forests of the Pacific Coast. He is the of forest reserve land, with contracts outstanding author of a work entitled, The Forest IVealth of for the purchase of 80,000 acres additional, most Oregon, which gives the best and most complete of which will come into the reservations within a description of the forest trees and shrubs of that couple of months. Many offers of large holdings portion of our country that I have ever seen. are received from time to time, and where the These are described in such plain words that one lands adjoin present holdings are bought if the not familiar with technical botanical terms can title is good and the price satisfactory. In new comprehend and understand them.

While this school does not claim to give a full Railroad Ties Used in 1905. course in forestry, yet its scope and effort is to impart such practical information as every one MIRCULAR No. 43 of the Forest Service having an interest in that important subject sorely

gives the statistics collected by Mr. H. M. needs. It is educating, in a practical way, those

Hale, Forest Assistant, from returns furwho most need the education, but who, for various nished by the various railroads. reasons, are unable to secure more, and it also has

Production. a tendency to create an interest in the minds of the people at large. If the Young Men's Chris- / The total number of ties reported is 77,981,227, tian Associations in the east should follow the switch ties being reduced to an equivalent numexample of the one in Portland much good might ber of cross-ties. Of the total number of ties purcome from it, or if our high schools throughout chased, 14,459,521, or approximately 18.5 per the State should have one or two lectures on the cent. were for use in the construction of new importance of caring for our forests each term, track, leaving 63,521,706 for renewals. Assumor even once a year, great good could result. ing that the unreported 2.9 per cent. of trackage

S. B. ELLIOTT. required ties in the same proportion as the reREYNOLDSVILLE, PA.

ported trackage, the total number of ties purchased by the steam railroads of the United States in 1905 was 81,562,150. Estimating 10,000,000

additional ties for the electric lines, the total Damages for Butchering Trees. number of ties purchased last year in the United

States was, in round numbers, 91,500,000.

The table below shows the average cost and VERDICT of much importance to property the total value of the various kinds of ties. The A owners and civic improvement workers values given are based upon reports of represen

was recently returned by a jury in Judge tative roads in each region and are for ties delivPark's division of the circuit court at Kansas City, ered on the right of way. Mo. Mrs. Ella S. Betz was awarded judgment for $200 against the Kansas City Home Tele Value of Ties Purchased by Steam Railroads of the phone Company, whose employes had cut the top

United States in 1905. out of one of her shade trees. The testimony showed that the tree, a fine poplar, six inches in

Kind of Wood. Number. Cost per diameter, interfered with the telephone wires,

Tie. and the workmen, without consulting Mrs. Betz, chopped out the top and centre of the tree and it

Oak........... 34,677,304 $0.55 $19,072,517,20 died. This was in May, 1904. Mrs. Betz sued Pine........... 18,351,037 0.42 7,707,435.54 for $300. Another decision of a similar nature | Cedar..............

6,962,827 0.44, 3,063,643.88 is reported in the October issue of Village Im

Chestnut........... 4,717,604 0.48 2,264,449.92
Red fir.. .....

3,633,276 0.33 1,198,981.08 provement. Mr. N. C. Brown, of Asheville, N.C., !

Cypress........

3,483,746 0.33 1,149,636, 18 got a Supreme Court decision that the Asheville | Tamarack...

3.060,082 0.36 1,101,629.52 Electric Lighting Company, even after it had | Hemlock...... 1,713,090

0.33

565, 319.70 provided itself with the permission of the superon of the super. | Redwood......

590,852 0.20 118,170.40 | Western larch.

311,120 0.45 1 140,004.00 intendent of streets, afterward approved by the

148,168

0.35 51,858.80 board of alderman, could not ignore his protest Birch............... 35,500 0.40

14,200.00 and cut a tree standing on the outer edge of his Beech.................... 34,227 0.40

13,690,80 sidewalk. Mr. Brown sued the company for

Maple.............

25,500 0.40 Į 10,200.00 | Miscellaneous.........

236,894 0.48 113,709.12 damages, and the jury awarded him a verdict for $499. Of course, the case was appealed, but the Total..............

$36,585,446.14 judgment of the State Supreme Court, as summarized by the American Telephone Journal, was that while the city had the power, under its char- The table shows that oak, the greater part of ter, to control streets and sidewalks and to remove which is doubtless somé variety of white oak, obstructions when necessary, it did not, when it furnishes 44.5 per cent., or almost one-half, of condemned land for highway purposes, acquire a the total number of ties. Assuming that the title to the land, but merely a right of way over average tie contains 30 feet, board measure, the it, so that the plaintiff was still the owner of the amount of timber represented by the white-oak tree. Park and Cemetery.

ties is over one billion board feet, or approxi

Average

Total.

| Spruce.................

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