230 TRANSACTIONS OF ROYAL SCOTTISH ARBORICULTURAL SOCIETY. 



The American Forestry Association was formed at a Forestry 

 Congress held at Cincinnati in 1882, and has since done an 

 enormous amount of good work in arousing an interest in 

 forestry in the States and in promoting a definite policy of State 

 administration of publicly-owned forests. 



California was the first State of the American Union to 

 establish a permanent Board of Forestry, but did not maintain 

 its lead, for we find that New York State, by its Act of 1885, 

 which carried an appropriation of $15,000 for the expenses 

 of the first year, was the first to pass a comprehensive Forest 

 Administration Act in America. 



As would naturally be expected a large part of the book deals 

 with legislation for the control and prevention of forest fires — 

 the Acts noted being very numerous. But the various States 

 found, as continental countries had done before, that repressive 

 measures alone were of little effect in obtaining good results, 

 and that encouragements had to be given to induce people to 

 take a practical interest in tree planting. This took various 

 forms, but chiefly tax exemption and bounties to encourage the 

 establishment of forest areas in localities naturally devoid of 

 forests, such as the plains and prairies ; also grants of land 

 on condition that a proportion should be planted and properly 

 tended during a period of years. The aim of a number of 

 these Acts was the encouragement of the establishment and 

 maintenance of farm wood lots rather than actual forest 

 reserves. 



More recent legislation in a number of States provided 

 methods of classification of forest lands and a low valuation or 

 total exemption from taxes for a time of such lands, provided they 

 were managed according to agreement. They were also subject 

 to a yield tax on the proceeds when cut for sale, but no tax 

 was payable on timber used for fuel or for domestic purposes. 

 Several States have recently created laws for the encouragement 

 of the establishment and management of forests by cities, towns 

 and other municipalities. For instance, the State of Indiana, 

 in 19 13, passed an Act providing that any five or more persons 

 might, by written Articles of Association, organise a forestry 

 association in any county, town or township. Upon filing these 

 articles the Association was to become a perpetual corporation 

 with power to establish and maintain forests. Such corporations 

 might accept gifts of money, land or property for the purpose 

 of acquiring and holding in perpetuity forest lands which were 



