RELIEF FROM TAXATION 



363 



Profits from Forests on Poor Land. — Mention has already been 

 made of the kinds of places most suited for forest planting. We 

 would scarcely expect a farmer to plant a very large area with 

 forest trees unless the land were unsuited to agricultural purposes. 

 Of course, where the trees produce a shelter belt, more valuable 

 land may be used because the belt will be placed where it will 

 shelter the farm buildings and the farmstead in general. 



The income from poor land (Figs. 263) may be greatly increased 

 by its use for growing forest products. The growth of catalpa 

 wood, or walnut and locust posts, chestnut poles and other valuable 

 products, are well worth considering as a resource of the farm. 



Fig. 263. — Rocky places should be used for growth of forest trees. The Lyall Larch here 

 shown has very shallow roots. (Montana Station.) 



t 



The profits are slow in being realized, but when the yield begins 

 the annual income may be calculated by dividing it by the number 

 of years required to produce it. After the harvest begins an annual 

 income may be produced. The present price of railroad ties, fence 

 posts, telephone pole's and logs for lumbering warrant the use of 

 poor lands for their production. 



Relief from Taxation.- — The laws of several states are such that 

 lands devoted to scientific forestry are relieved from taxation for a 

 period of years. Reports may be made to the assessors and the 

 areas may then be relieved of taxes, perhaps long enough to grow 

 a crop of posts, poles, ties or saw timber. 



