Section 1

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.