ment as hereinafter prescribed. Each application shall be signed by the owner or owners, surveyor, and the township assessor making the appraisement. The signatures of each shall be witnessed by two legal voters of the county in which such parcel of land is situated. One application shall be filed and be made of record in the office of the recorder of the county in which such parcel of land is located, and the second application shall be sent to the state forester. If, in the judgment of the state forester the application and the land to be classified complies with the provisions and intent of this act, he shall at once notify the county auditor of the county in which the land is located that the land described in the application has been duly classified as a forest plantation or native forest land as the case may be, and thereupon, the auditor shall enter the same for taxation as provided for in this act.

7459e. Surveyor's charge.-5. The county surveyor in making such surveys shall not charge more than the legal rate for land surveys of a similar character.

7459f. How assessed.-6. Any parcel of land designed for classification shall be assessed at the true cash value, which shall include any mineral, stone, oil or gas value it may have. The standing timber on such land shall not be considered in making the assessment. In addition to assessing the parcel of land in question, all of the remaining land in the section in which the parcel lies, outside of cities and towns shall also be assessed at the true cash value, exclusive of buildings and other improvements. In making such assessments each quarter section shall be valued separately and so designated. All assessments shall be entered in ink on the application blank. If the assessment as made by the township assessor is not satisfactory to the owner, he may appeal to a board consisting of the assessor, auditor and treasurer of the county in which such parcel of land is situated and the decision of such board shall be final.

7459g. Expense of survey and assessment.-7. The expense of the survey of the tract shall be borne by the applicant. The expense of the initial and withdrawal appraisement shall be borne by the county in which such tract is situated and shall be paid out of the general fund. For their services in assessing and appraising forest lands as provided for in this act, the township assessor, county assessor, county auditor and county treasurer, or any of them, shall receive their necessary expenses in doing such work.

7459h. Classification, minimum area, shape.-8. No parcel of land shall be received for classification unless it contains at least three acres, and such tract may be of any shape whatsoever.

7459i. Dwellings.-9. No land shall be classified under this act which has situated thereon any dwelling or other buildings. Nothing in this act contained shall prevent the owner thereof from maintaining a sugar camp thereon and utilizing the trees for that purpose, or from operating a saw mill therein, to utilize the timber grown on the land so classified.

7459j. Grazing, etc.-10. No land classified under this act shall be grazed by any domestic animal. The provisions of this section shall not apply to domestic fowls.

7459k. Sale of land.-11. No sale or other conveyance of classified land shall release the purchaser thereof, or any other person acquiring an interest therein, from any obligation or liability imposed by this act.

74591. Signs.-12. All parcels of land classified under this act shall be marked by four signs placed on the boundary thereon and so arranged on different sides of the tract as to be the most conspicuous to the public. Such signs shall be furnished by the department of conservation, and shall be such size and have such wording as the department of conservation, may designate.

7459m. Assessment for minerals.-13. In the event that any oil, gas, stone, coal or other mineral is obtained from any such land as classified, the tract may be at once assessed for said oil, gas, stone, coal or other mineral wealth and placed on the tax duplicate.

7459n. Special permits.-14. If occasion should arise where the owner of any classified land should desire a special permit in the management of classified land for any purpose deemed advisable by the state forester, and not inconsistent with any of the provisions of this act, the state forester is hereby empowered to issue such a permit, which shall be in writing and shall be approved by the proper township trustees, county assessor and county auditor and shall be filed. and recorded in the office of the county recorder.

74590. Inspections.-15. It shall be the duty of the state forester to duly inspect each parcel of land so classified at any time. On such inspection trip he shall, if possible, have the owner go over the tract with him and point out to the owner any needed improvement, and shall submit to the owner in writing a report of the inspection with recommendations. A permanent record shall be made of each inspection in the office of the state forester.

7459p. Withdrawal.-16. Land classified under this act may be withdrawn from classification by the owner at any time. The owner may signify his intention of withdrawing his land from classification by writing to the state forester for two withdrawal blanks, which shall be duly sent, and shall be properly filled out by the owner. Upon

receipt of the blanks the owner shall have the property appraised in the same manner in which it was appraised when it was classified. The standing timber at this time shall not be considered in the assessment. If the appraisement as made by the township assessor is not satisfactory to the owner, he may appeal to a board consisting of the assessor, county auditor and treasurer of the county in which such parcel of land is situated and the decision of such board shall be final. 7459q. Tax.-17. Upon the withdrawal of land from classification, the owner of such land shall pay thereon as hereinafter provided, an unearned increment tax. The sum of the increment tax shall be the sum of the last appraisement less the sum of the first appraisement. Twenty five percent of the increment tax shall be paid into the state treasury; 50% into the county treasury, and 25% into the township treasury.

7459r. Cancellation.-18. If the state forester finds that the provisions of this act are not being carried out, and the owner refuses to do so, he shall at once file a withdrawal notice with the county auditor, and the owner, and proceed to have the land withdrawn from classification, following the procedure as prescribed in section 16.

The increment tax shall be a lien upon the land classification and the failure to pay such tax shall take the same course as delinquent taxes.

7459s. Annual report by owner.-19. The owner of any tract of land classified under the provisions of this act shall report once each year to the state forester on blanks to be furnished by the state forester. Any person who shall make any false statement relative to any land classified under the provisions of this act shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not to exceed $250 [,] to which may be added imprisonment in the county jail or the state farm for a period of not more than six months.

CHAPTER 77.

FRAUDS AND PERJURIES.

Section numbers to notes refer to the Revised Statutes of 1914 and sections herein. ·

7462.

Contracts, when must be in writing.

The contract of a married woman for the sale of her lands can not be enforced without such contract is signed by her husband. Knepper v. Eggiman, 177 Ind. 56, 97 N. E. 161.

Verbal contracts or agreements to marry that are not to be performed within a year are within the statute of frauds and can not be enforced. Vaughan v. Smith, 177 Ind. 111, 96 N. E. 594.

be in writing, since it is a special Wainwright Trust Co. v. United 114 N. E. 470.

This section requires a contractor's bond to promise to answer for the default of another. States Fidelity & Guaranty Co., 63 App. 309, Under this section the waiver by a surety of the provision in a contractor's bond relative to the time within which suit must be brought, was held not binding unless in writing. Wainwright Trust Co. v. United States Fidelity & Guaranty Co., 63 App. 309, 114 N. E. 470.

An action will not lie for breach of a verbal contract for the purchase of land. Crumpacker v. Jeffrey, 63 App. 621, 115 N. E. 62.

This section is not satisfied as to a contract for exchange of lands by one of the parties signing his acceptance to such contract without delivering it. Harper v. Morris, App. 123 N. E. 23.

Under this section a contract to furnish funds to acquire and improve real estate and for sale of stock in a corporation can not be performed within one year and must be in writing. Meyer v. E. G. Spink Co., App., 124 N. E. 757. Under this section, a verbal agreement for a lease of realty, with the privilege of renewal for fifteen years, is void. Ramer v. State, Ind. -9 128 N. E. 440. Cl. 4. A contract to furnish money with which land is to be purchased for a corporation must be in writing as a "contract for sale and conveyance of real estate" under this section. Meyer v. E. G. Spink Co., - App. - 127 N. E. 455. Section 7462 et seq. considered in connection with 3936 et seq. 3112-3174, and 4012

.

et seq. and the conclusion reached that a record title is the highest evidence of ownership. Philbin v. Carr, App. 129 N. E. 19.

See section 6410a.

7463. Commission for sale of land.

If a written agreement promising to pay a commission for the sale of land is executed after the service has been rendered, it is valid and may be enforced. Miller v. Farr, 178 Ind. 36, 98 N. E. 805; Doney v. Laughlin, 50 App. 38, 94 N. E. 1027.

The provision of the statute requiring contracts agreeing to pay a commission for the sale of land to be in writing, may be complied with by the means of letters between the parties. Olcott v. McClure, 50 App. 79, 98 N. E. 82.

A contract authorizing an agent to sell land, and promising to pay a commission for such service, need not specifically describe the land, and such description may be supplied by parol. Morton v. Gaffield, 51 App. 28, 98 N. E. 1007.

If an agent employed to sell land is guilty of fraud to the injury of his employer, he is liable to an action although the contract of employment is not in writing. Bragg v. Eagan, 51 App. 513, 98 N. E. 835.

An agent who is employed to sell land for a commission, can not act as the agent of the landowner in signing the name of such owner to a contract authorizing the agent to sell the land and promising to pay the agent a commission for making the sale. Lowe v. Mohler, 56 App. 593, 105 N. E. 934.

If an agreement to pay a commission for the sale of land is to pay the commission when the sale is completed, there must be a complete and enforcible contract for a sale before the commission is due. Waddle v. Smith, 58 App. 587, 108 N. E. 537.

An agreement employing a person to procure for his employer an option to purchase real estate need not be in writing. Pierson v. Donham, 55 App. 636, 104 N. E. 606.

An action by a real estate broker for commission must show substantial compliance with this section requiring contracts for commission to be in writing. Luther v. Bash, 61 App. 535, 112 N. E. 110.

Where an owner of real estate signed an agreement to pay a broker 2 per cent. of the cash or property received in exchange for the land, the owner is liable to the broker who procured a purchaser, but the owner refused to sell after acceptance of terms by the prospective purchaser, although the exact amount of the broker's commission is not ascertainable from the contract. Luther v. Bash, 61 App. 535, 112 N. E. 110.

A complaint held not to come within the provisions of this section requiring commissions for the sale of land to be in writing. Welty v. Taylor, 63 App. 674, 115 N. E. 257.

A correspondence in regard to compensation for services of broker in which the minds of the parties did not meet does not constitute a contract in writing under this section. Peters v. Martin, App., 122 N. E. 16.

Where a principal and broker failed to agree in writing as to a commission, the principal's contract with third party procured by a broker, stating that the broker's commission would be not to exceed $500, did not sufficiently fix the amount within this section. Peters v. Martin, App. 122 N. E. 16.

A contract to pay a broker commission for procuring purchaser of land, to be enforcible, must be wholly in writing under this section. Peters v. Martin, App. 122 N. E. 16.