From the record
“The Parson Smith Tree is a historic tree in the Okanogan-Wenatchee National Forest in Okanogan County, Washington, located 19 feet (5.8 m) south of the Canada-US border. (Parson) Smith passed the tree during a trek through the wilderness.”
Wikipedia article Parson Smith Tree, CC BY-SA 4.0.
One of 16 National Register listings published here for Okanogan County · listed in 1972 · category: Object.
Sources: the Wikipedia article · the case file at the National Archives · the National Register database, National Park Service