tion of inflammable material which would* feeol on ordinary 

 ground fire; in other words, it is a good preventive against the 

 first causes. 



RECENT PLANTATIONS. 



Excellent plantations of pine, ranging from trees a few inches 

 in height to 15 or 20 feet, may be seen on the watersheds of 

 many of our lakes and streams. A large number of individuals 

 and corporations in all parts of the State have undertaken re- 

 forestation, either upon their own initiative or with the co- 

 operation of the State Forester. In 1914 the amount of land 

 planted under the reforestation act was 550 acres. In addi- 

 tion to this, the Massachusetts State institutions and commis- 

 sions planted about 700 acres. The transplants were supplied 

 from the State Forester's nursery at Amherst, Mass. A new 

 State Forest Commission has, within the year, been appointed 

 by the Governor, and empowered to acquire wild and waste 

 lands for the purpose of converting them into State forests. 

 These lands will be turned over to the State Forester for plant- 

 ing and management. In most parts of the State the work of 

 private forestry companies is also becoming evident. To many 

 people a flourishing forest is sufficient remuneration. For the 

 economic advantages of reforestation the reader is referred to 

 the measurements given herewith, and also to " Forest Mensura- 

 tion of the White Pine," which can be obtained by writing to 

 the State Forester. 



THE FOREST TAXATION LAW. 



The advantages of the new forest taxation law should be 

 known and understood by those interested in the subject of 

 reforestation. In order to benefit by the provisions of the law 

 the forest plantation must first be registered. The law then 

 substitutes for the general tax on land and timber two taxes, 

 i.e., one on the land at its own value, the same as if all the 

 trees had been removed, and one equal to 6 per cent, of the 

 stumpage value, payable when the timber is cut. The owner 

 of a registered plantation would therefore pay an annual tax 

 on the value of his land ($1 to $10 per acre, which at a $20 

 rate would amount to 2 to 20 cents) so long as the plantation 

 stood, and a yield tax of 6 per cent, when the timber was cut 



