488 JOURNAL OF FORESTRY 



going rebates are conditioned on the proper maintenance of the trees. 

 After the trees have been planted for a period of ten years, the owners 

 may then cut the same, so that not less than 600 trees shall be left to 

 the acre, but no portion shall be absolutely cleared during the rebate 

 period. 



In response to an inquiry, the Acting State Forester informs me that 

 this law is seldom, if ever, taken advantage of, for the reason that lands 

 covered with young trees are so lightly taxed under the regular system 

 that there is very little incentive for the owners to invoke the law. 



North Dakota. — This State has a statute which provides for a bounty 

 of $3 per acre for tracts of prairie land planted to any kind of forest 

 trees, provided that such trees are properly maintained ; that there are 

 not less than 400 trees to the acre, and that the groves are on tracts of 

 not less than eighty acres. In no case, however, shall the bounty ex- 

 ceed the amount of the tax levied on one-fourth section of land. This 

 bounty may commence one year after planting and is deducted annually 

 from the farm taxes for five years. A bounty is also paid for forest 

 trees planted in hedge-rows as boundary lines. The bounty, paid an- 

 nually for five years, amounts to $2 for eighty rods of hedge-row. 

 (Ch. 262, Laws, 191 5.) 



Rhode Island. — One or more acres of land worth not more than $25 

 per acre, when planted with certain specified kinds of trees and man- 

 aged under a forest working plan, approved by the State Commissioner 

 of Forestry, shall be exempted, upon application of the owner, from 

 all taxation for a period of fifteen years, provided that not more than 

 300 acres owned by a single person, corporation, or association shall be 

 exempted. (G. L., 1909, p. 243.) 



South Dakota. — The county commissioners of the several counties 

 of the State are authorized to pay a bounty of $5 per acre for each of 

 ten years to those cultivating, after 191 5, forest trees to the number of 

 not less than 800 to the acre. The bounty shall not be paid on an acre- 

 age greater than twelve. (Ch. 147, Laws, 1916-17.) 



Utah. — County commissioners may pay not over 25 cents for each 

 tree over four years old which has been planted along roads and high- 

 ways for shade or ornamental purposes. (C. S., 1907, p. 298.) 



Wisconsin. — Lands not within two miles of any incorporated city or 

 village,' except upon written approval of the State Forester and not 

 worth more than $10 per acre, if planted with forest trees to the num- 

 ber of not less than 1,200 to the acre and properly maintained, may be 

 exempted from taxation for a period of thirty years. After ten years 

 the owner mav thin out the trees to 600 per acre. The benefits of this 



