The Minnesota National Forest was created by an Act of Congress in 1902. It comprises a net area of 197,000 acres. The tract is located at the headwaters of the Mississippi River and aside from an economic standpoint, is valuable as a protection forest and also as a public recreation ·ground. It is known throughout the middle west and even on the Atlantic Coast as the playground of Minnesota. Its many lakes, its excellent beaches and bathing facilities, combined with a stand of virgin white and norway pine, such as can be found nowhere else in the United States, attract many tourists. As a result, during the past four years, two summer hotels have been constructed. In addition, thirty-five summer homes have been built along the lake shores by people from Minnesota, Iowa, North and South Dakota, Nebraska, Missouri, Illinois and even New York.