16 Wisconsin State Horticultural Society. 



feet or more, viz.: arbor vitoe, ash, balsam fir, basswood, beech, birch, butter- 

 nut, cedar, black cherry, chestnut, coffee tree, cucumber tree, elm, hackberry, 

 hemlock, hickory, larch, locust, maple, oak, pine, spruce, tulip tree and wal- 

 nut, tree belts in the manner and form prescribed in the next section, shall 

 te entitled to have the land on which such tree belts grow, exempted from 

 taxation from the time the trees commence to grow until they shall reach the 

 height of twelve feet, and after they shall have attained that height, to receive 

 an annual bounty of two dollars per acre for each acre so grown. 



Section 1470. Such tree belts shall be planted on the west or south sides 

 of each tract of land, be of uniform width throughout their entire length, 

 contain not less than eight trees, at nearly equidistance, on each square rod 

 of land, and be at least thirty feet wide for each five acre tract, sixty feet 

 wide for each ten acre tract, and one hundred feet wide for each square forty 

 acre tract, and upon all square tracts of land, upon two sides thereof. All 

 tree belts owned by the same land owner must be planted not to exceed a 

 fourth of a mile apart, and on the west and south sides of every square forty 

 acres, and shall "not exceed one-fifth of the entire tract of land on which the 

 same are planted ; provided, that when the east and north sides, or either, of 

 any tract of land, is bounded by a public highway, a tree belt one rod wide 

 may be planted next to said highway, although it, with the others on the west 

 and south sides, shall exceed one-fifth of the whole tract ; and tree belts may 

 be planted on any other lines within each forty square acres, by permission 

 of the assessor. 



Section 1471. The assessor shall, upon the application of the owner 

 thereof, in each year, at the time of assessing the personal property in his dis- 

 trict, make a personal examination of all tree belts for which bounty or ex- 

 emption from taxation is claimed, and ascertain whether they have been 

 planted as required in the preceding section, and are thriftily growing, and 

 if he shall be satisfied thereof, he shall not assess the same for taxation unless 

 the trees therein shall have attained the height of twelve feet, and in that case 

 he shall deliver to the owner a certificate that he is entitled to an annual 

 bounty of two dollars for each acre of such tree belts, stating therein the 

 whole amount of such bounty, and giving a description of the entire land of 

 which the tree belts form a part, and the amount of such bounty shall be 

 credited by the treasurer in payment of any taxes assessed on such land, as so 

 much cash; but if not so satisfied, the assessor shall assess the land for taxes 

 or refuse to grant any certificate for the bounty, as the case may require; and 

 if, after any certificate for such bounty shall have been issued, the owner of 

 any such tree belts shall sutler the same to die out by want of cultivation or 

 otherwise, or shall cut the same down, or in any other way allow the same 

 to be so thinned out, that in the opinion of the assessor he ought no longer 

 to receive such bounty, he shall give the treasurer written notice thereof, and 

 thereafter no further bounty shall be allowed until such owner shall again 

 receive a certificate therefor. 



