216 STUDIES OF TREES 



from insects, disease and fire threatening one bit of wood- 

 land area are more or less dependent u])on the conditions 

 in the adjoining woodland. 



As to other forms of protection, i)as.sing mention may be 

 made of the importance of keeping out cattle, sheep and hogs 

 from the woods, of eliminating all insects and disease, of 

 keeping the ground free from brush and other inflammable 

 material, of retaining on the ground all fallen leaves and 

 keeping the forest well stocked with little trees and shrubs. 



Forest lands may be exempted from taxation: In 

 New York and other States there exists a State law pro- 

 viding for exemption or reduction in taxes upon lands 

 which are planted with forest trees or maintained as wooded 

 areas. The object of the law is to encourage home forestry 

 and to establish fairness in the agricultural land-tax law 

 by placing forest lands in the same category with other 

 crop-producing lands. For detailed information and a 

 copy of the law, one should address the local State Forestry 

 Commission. 



