NOTES ON TREE PLANTING AT SAN JORGE, URUGUAY. 233 
acres, but possibly one or two may have as much, or even a little 
more, 
The government of Uruguay recognises the utility of tree 
plantation, and exempts from the yearly land-tax land planted 
with trees of a minimum area of (I believe) 100 acres. I claimed 
exemption two years ago, which was granted. I do not think 
any other exemption was made in our department, but there may 
have been in other departments. 
With one or two exceptions all the labourers who have been 
working for me at plantation and other work are natives of the 
country—I might almost say, of San Jorge. 
