486 JOURNAL OF FORESTRY 



agricultural sections of this State, and by so doing to increase the ma- 

 terial resources of this State, it is deemed both necessary and just that 

 the tracts whereon they are grown be exempted from taxation during 

 a limited period, when the trees are too small to have any commercial 

 value and the land itself cannot be used for any other purpose." 



Pursuant to the provisions of the law, claimants of the benefits of its 

 privileges may have a forest tract not to exceed twenty acres, provided 

 such land is not valuable for agricultural purposes, does not contain 

 any growth of native timber, and is planted and cared for in accordance 

 with regulations prescribed under the supervision of the Forestry De- 

 partment of the University of Idaho. Exemption continues for ten 

 years from planting, during which time no timber shall be cut. But 

 any improvements upon a forestry tract other than the growing trees 

 thereon shall be subject to taxation. 



Indiana. — A law in this State provides that the property of forestry 

 associations organized under the statutes of the State shall not be tax- 

 able for State, county, township, town, or any other purpose. (R. S., 

 1914, pp. 622, 623.) 



lozva. — The Iowa law provides for forest reservations in private 

 ownership of not less than two acres, on which there must be not less 

 than 200 growing trees per acre. Before being accepted as a forest 

 reservation, the trees shall have been planted for a period of at least 

 two years. In addition to this, provision is made for fruit-tree reser- 

 vations of not less than one nor more than five acres. Upon such res- 

 ervations there must be tree?, to the number of 70 at least. The fore- 

 going reservations are assessed for taxation at $1 per acre for a period 

 of eight years from the time of planting. Furthermore, the assessed 

 value of lands so planted shall not be increased on account of the value 

 of the trees. (Code, 1913, p. 493-) . 



Kansqs. — In this State county commissioners are empowered to offer 



bounties not to exceed $10 for each acre for a period of five years to 



any one planting one or more acres with forest trees and cultivating 



.the same for five years, provided that the trees shall not be at a greater 



distance than 10 feet apart. (G. S., 1915, ch. 119.) 



Louisiana. — The statutes of Louisiana prescribe that when the owner 

 of any land which has been denuded of trees or any other land the 

 assessed value of which shall not exceed $5 per acre shall contract with 

 the Commission of Forestry to supervise planting and growing upon 

 the land suitable and useful timber trees, and shall maintain the same 

 for a period of not less than thirty nor more than forty years, the 

 assessors shall fix a valuation for taxation purposes of $1 for timber 

 and land for the period. (R. S., 191 5, p. 1107.) 



