PRESENT STATUS OF FOREST TAXATION 489 



exemption shall not apply to more than forty acres per owner. A fur- 

 ther provision of the law prescribes that when tree belts of certain 

 specified character are planted the land on which they are planted shall 

 be exempt from taxation until the trees are 12 feet in height, after 

 which the owner is granted an annual bounty of $2 per acre. (G. S., 

 1915, p. 1106.) 



Wyoming. — The county commissioners are empowered to pay any 

 sum not to exceed $io for a period of five years for each acre planted 

 to trees, provided that the trees are not over 10 feet apart and that they 

 have been kept alive and thrifty for at least five years before any bounty 

 shall be paid. (C. S., 1910, p. 389.) 



