142 



ARBORICULTURE 



>ucli farm, llut land owners have been 

 compelled to clear away the forests on 

 all their broken and waste lands and cul- 

 tivate them to a disadvantage, because of 

 the unwise system of state taxation, which 

 has taxed the forests out of existence. To 

 overcome this evil the forestry law of 

 iSqg was enacted by the legislature. 



This law was based upon the theory 

 that so far as an agricultural state was 

 concerned, the forests should be dis- 

 tributed over every portion of the state 

 in small parcels ; that the small wood lots 

 should be as nearly free from taxation 

 as the constitution would permit ; that 

 €very farm owner should be encouraged 

 to preserve a small portion of his broken 

 and inferior lands in timber. 



These forest lots are by the Indiana law 

 taxed upon a, specific appraisement of one 

 dollar per acre. 



Xo country upon the globe has a sys- 

 tem better adapted to existing conditions 

 than has Indiana. Yet a few countv offi- 

 cers have taken it upon themselves to 

 become judges of the law, instead of its 

 executors, and have refused to comply 

 with the law's requirements. The For- 

 estry Board, specially created to aid in 

 the enforcement of this law, have totally 

 ignored it, and refused to prosecute those 

 who have thus ignored the law. 



An amendment to this statute, requir- 

 ing the county attorneys, under direction 

 of the attorney-general, to compel obe- 

 flience to the law by the auditors would 

 make this act eflfectual. Hundreds of ap- 

 plications by farmers throughout the 

 state for reservation of forest lands have 

 been turned away by the auditors, who 

 have refused to perform the duties which 

 this law requires of them. 



To expend a large sum of the state's 

 money in purchasing lands for forest, 

 and the increase in salaries of the For- 

 estry Board would mean a greatly in- 

 creased appropriation by each successive 

 legislature to maintain a work which is 

 totally unnecessary in Indiana, and which 

 is already fully provided for by the law 

 of 1899, which carries with it no burden- 



son)e ta.xation, anil builds up no expensive 

 state boards. 



Give the old law a further trial with 

 additional precautions for its enforcement 

 and avoid placing additional burdens 

 upon the taxpayers of the state. 



FORESTRY L.\\\ uF J X DIANA. 



AX ACT for the encouragement of For- 

 estry. 



SiXTiON I. Be it enacted by the Gen- 

 eral Assembly of Jhe State of Indiana, 

 That upon any. tract of land in the State 

 of Indiana, there may be selected by the 

 owner, or owners, as a permanent forest 

 reservation, a portion not to exceed one- 

 eighth of the total area of said tract, 

 wiiich shall be appraised for taxation at 

 one dollar per acre. 



Sec. 2. If such selection is an origi- 

 nal forest, containing not less than 170 

 trees in each acre, it shall become sub- 

 ject to this act upon filing with the Audi- 

 tor of the county in which it is situated, 

 a description of such selection as is here- 

 inafter provided. 



Sec. 3. If any land owner shall plant 

 not less than 170 trees on each acre of 

 selected forest reservation, and shall cul- 

 tivate and maintain the same for three 

 years, then it shall become subject to this 

 Act. as herein provided. 



Sec. 4. Upon any tract selected as a 

 forest reservation which contains 100 or 

 more original forest trees on each acre, 

 the owner may plant a sufficient number 

 of forest trees which shall make up the 

 ref|uired 170 trees per acre, when the 

 same shall become subject to this act, as 

 in Section 3. 



Sec. 5. Xo land owner shall receive 

 the benefit of this Act who shall permit 

 cattle, horses, sheej). hogs or goats to 

 pasture upon such reservation until said 

 trees arc 4 inches in diameter. 



Sec. 6. Whenever any tree or trees 

 shall be removed or die, the owner in or- 

 der to avail himself of this act shall plant 

 other trees in place of such trees as may 

 l)c removed or die. and protect said trees 

 until they are 4 inches in diameter, which 

 shall at all times maintain the full num- 

 ber required by this act. 



.Sec. 7. Xf)t more than one-fifth of 



