PRESENT STATUS OF FOREST TAXATION 487 



Maine. — Cleared lands or lands from which the primitive forests 

 have been removed, which the owner plants with forest trees to the 

 number of not less than 640 to the acre and maintains them properly 

 for a period of three years, may be exempted from taxation for a period 

 of twenty years. (R. S., 1916, p. 229.) 



Minnesota. — Any person planting one or more acres with forest trees 

 other than black locust, not over 12 feet apart, and properly cares for 

 them and keeps them growing, shall receive for a period of six years 

 $2.50 per acre, but in no case shall there be paid to such person more 

 than $25 in any year. This law, however, does not extend to railroad 

 companies nor to any persons planting trees in compliance with previ- 

 ous acts. 



While the foregoing law bears directly on the encouragement of 

 forest development, it is only fair to Minnesota to make mention of the 

 forward step in taxation made by her in 1913, when a law was enacted 

 establishing a general scheme of classification of property for assess- 

 ment purposes. Pursuant to the provisions of that law, property is 

 divided into four classes, as follows: (i) Iron ore is valued and as- 

 sessed at 50 per cent of its value. (2) Household goods, wearing 

 apparel, etc., at 25 per cent of their full value. (3) Live stock, mer- 

 chandise, poultry, farm products, manufactured articles, machinery, 

 and rural real estate at 33^ per cent of their full and true value. (4) 

 Urban real estate at 40 per cent of its value. 



Though this law is a step in the right direction, it fails, in the opinion 

 of the writer, in not making a distinction between forest and agricul- 

 tural land and in not requiring a separation between the value of the 

 land and that of the timber thereon. No justification can be found 

 either for the discrimination against certain kinds of real estate, for 

 example, urban and iron ore lands. (G. S., 1913. p. 1133; Laws, 1913, 

 ch. 483.) 



Nebraska. — In this State there is a statute which prescribes that "the 

 increased value of lands by reason of live fences and forest trees grown 

 and cultivated thereon shall not be taken into account in the assessment 

 thereof."' Article IX, section 2, of the State Constitution expressly 

 permits such legislation. 



Neiv Hampshire. — Pursuant to the provisions of a law enacted in 

 1903. owners of any lands which shall be planted with timber or forest 

 trees, not less than 1,200 to the acre, shall be entitled to a rebate of the 

 taxes assessed upon the land, as follows : For the first ten years after 

 planting, a rebate of 90 per cent ; for the second ten years, 80 per cent, 

 and for the third and final period of rebate, 50 per cent. The fore- 



