charges, and percentages a s are specified in the special charters of the corporations upon whom such franchises are conferred, and for the purpose of facilitating the assessment of this tax reports shall be made by the respective holders of the franchises in such form and at such t imes as shall be required by the regulations of the Bureau of Internal Revenue. DaACIH [2339-82.] Charges for Forest Products S ECTION  1664 . Measuring of Forest Products and Collection of Charges Thereon . — The duties incident to the measuring of forest products and the collection of the charges thereon shall be discharged by the Bureau of Internal Revenue, under the regulations of  said Bureau. Employees of the Bureau of Forestry may be deputized by the Collector of Internal Revenue for the performance of duties incident to the measuring and invoicing of forest products when the Director of Forestry deems such course advisable for the protection  of the forest revenues and is willing to supply the services of such employees at the expense of the Bureau of Forestry. [2339-84.] S ECTION  1665 . Mode of Measuring Timber . — Except as hereinbelow provided, all timber shall be measured and manifested in the round or squared, before being sawn or manufactured. The volume of all round timber shall be ascertained by multiplying the area of  the small end by the length of the log, the diameter of the log to be measured exclusive of the bark; but if the end of a log is irregular, the average diameter shall be used, and in order to ascertain the volume of a log more than eight meters long, the  diameter of the middle of said log, or the average of the diameters at both ends thereof shall be used as basis. If a log in the round, cut under license, is measured and manifested by forest officers, the Director of Forestry shall make due allowance for  rot, cavities, or other natural defects; but from any decision of the Director of Forestry in this respect, an appeal shall lie to the Secretary of the Interior, whose decision shall be final. The manifests of timber cut by licensees operating sawmills in  or near the forest shall be attested by forest officers whenever practicable. caSDCA Licensees with sawmills may measure their timber or cause or allow the same to be measured after it is sawn, provided they pay for each thousand board feet of lumber of the first and second groups a sum of not less than ten pesos, and ARTICLE  VIII Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 502