1899. AMERICAN FORESTRY ASSOCIATION. 93 



The forest preserves are to consist of to exceed one-eighth of the total area of 

 tracts (1) set apart by the State for for- said tract, which shall be appraised for 

 estry purposes, (2) deeded, devised or taxation at one dollar per acre. If the 

 granted to the State for these purposes tract is original forest with not less than 

 by persons or granted by the United 170 trees on each acre its owner may 

 States Government, or (3) given or de- avail himself of the benefits of this pro- 

 vised outright by persons. vision immediately by filing a descrip- 



The Board is empowered to accept tion of the selected tract with the county 

 certain classes of lands deeded by their auditor. If the land owner elects to 

 owners, in which case the lands are to be plant a tract he must cultivate the same 

 permanently devoted to forestry pur- and have not less than 170 trees growing 

 poses ; to sell dead and down timber and on it at the end of three years before he 

 mature timber ; to deed tracts whenever can have his reservation confirmed for 

 the growth of towns, railroads or need the reduced assessment. In all cases 

 of water-power may demand it; to cut dead trees must be replaced by new ones 

 and sell forests or trees or sell tracts planted so that the minimum number on 

 with the right to cut and sell timber each acre shall not fall below 170; and 

 thereon; but the proceeds of such sales it is further provided that no land owner 

 must be divided like the rest of the in- who receives the benefits of this law 

 come from the forests. This income is shall permit cattle, horses, sheep, goats 

 to be divided, at least once in every five or hogs to pasture upon such reservation 

 years, one-third going to reimburse the until the trees are four inches in diameter. 

 State for the expenses of forest manage- Not more than one-fifth of the full nutri- 

 ment and for trie non-payment of taxes ber of trees on any such reservation shall 

 on the tracts deeded, the State receiving be cut in any one year, except that dead 

 one-half and the county and town each trees may be removed and other trees 

 one-fourth of this third; two-thirds going planted in their places, 

 to support the educational institutions or One section of the law enumerates the 

 systems of the State. trees which shall be considered as forest 



As a source of revenue, or for their trees within the meaning of its provi- 



protection from the fire Board may lease sions. About twenty varieties of timber, 



(a) low meadow tracts and (/>) other including probably forty or more species 



tracts for pasture, when this can be done of trees, are specified. It would not 



without endangering the growth of trees. seem to include the. Beech, Sycamore, 



If this bill passes, as it bids fair to do, Cottonwood, Black Cherry, Hackberry 



the State of Minnesota will have joined and Juniper, all of which are indigenous 



the good movement for perpetual State and each of some economic value, al- 



ownership and protection of forest lands though the Kentucky Coffee, Osage 



in which New York and Pennsylvania Orange, Sassafras and Catalpa are given 



have already made such noteworthy in the list that will be considered as forest 



progress. trees within the meaning of the law. 



, It is made the duty of the county 



auditors to keep a record of all forest 



Indiana Forest Tax Legislation. reservations. They are also to require 



The General Assembly of Indiana en- owners or agents to subscribe under oath 



acted a law during its late session which to the extent and description of the land 



has for its object the encouragement of reserved. It is made the duty of asses- 



the preservation and proper manage- sors to personally examine the various 



ment of timber lands in that State. It forest reservations when the real estate 



provides that upon any tract of land in is appraised, and to note upon the return 



the State of Indiana there may be se- the conditions of the trees, in order that 



lected by the owner, or owners, as a per- the intent of the law may be fully com- 



manent forest reservation, a portion not plied with. 



