796. res Public lands of a state set apes by the state (or by congress in a territory) to create, by the proceeds of their sale, a fund for the establishment and maintenance of public schools.—Seated land. Land that is occupied, cultivated, improved, reclaimed. farm or used as a place of residence. Residence without cultivation, or cultivation without residence, or both together, impart to land the character of being seated. The term is used, as opposed to “unseated land,” in Pennsylvania tax laws. See Barley v. Euwer. 102 Pa. 340;