includes timber, firewood, barks, treetops, resins, gums, woodoils, beeswax, nipa, rattans, or other forest growth and also stone or earth when taken elsewhere in a forest than from  a mining claim. DaACIH 

SECTION 1013 . Groups of Trees . — The various trees shall be divided into four groups: cSaADC 

The first group shall include acle, baticulin, betis, camagon, ebony, ipil, lanete, mancono, molave, narra, tindalo, and yacal. DHITcS 

The second group shall include alupag, aranga, banaba, bansalaguin, banuyo, batitinan, bolongeta, calamansanay, shall be calantas, dungon, guijo, macaasin, malacadios, mangachapuy, palo maria, supa, teak, and tucan-calao. 

The third group shall include agoho, amuguis, anubing, apitong, batino, bitanhol, calumpit, catmon, dalinsi, dita, dungonlate, malacmalac, malapapaya, malasantol, mayapis, nato, palosapis, panao, sacat, santol, tamayuan, and tanguile. 

The fourth group shall include all species not included in any of the other groups. 

[2339-83.] 

The Director of Forestry may in his discretion by public order or regulation and with the approval of the Department head change the permanent grouping of any tree; but no change in the grouping of a particular tree shall be made with greater frequency tha n at intervals of five years. 

SECTION 1014 . Duty of Forest Officers to Cooperate with Bureau of Internal Revenue . — Forest officers and employees of the Bureau of Forestry shall cooperate with the Bureau of Internal Revenue in securing the payment of charges on forest products and shal l assist said Bureau generally in the enforcement of the Internal Revenue Law in so far as it relates to forests and forest products. 

SECTION 1015 . Pecuniary Interest of Employees in Public Forests and Forest Products . — Exclusive of guards and assistant guards, no officer or employee of the Bureau of Forestry shall have pecuniary interest in any forest or in any forest product therein o r taken therefrom. 

[1148-22.] 

SECTION 1016 . Principle Governing Administration of Forests . — The public forests of the Philippine Islands shall be held and administered for the 

