28 FORESTRY MANUAL. 



TAX EXEMPTIONS 



TO ENCOURAGE FORESTRY AND ORCHARD PLANTING IN IOWA. 



Section 798 of Title 6, Chapter 1, of the Code, as amended by the Seven- 

 teenth General Assembly. 



For every acre of forest trees planted and cultivated for timber within the 

 State, the trees thereon not being more than twelve feet apart and kept in a 

 healthy condition, the sum of one hundred dollars shall be exempted from 

 taxation upon the owner's assessment, for ten years after each acre is so 

 planted: Provided; that such exemption be applied only to the realty 

 owned by the party claiming the exemption, not to exceed each one hundred 

 and sixty acres of land, upon which the trees are grown and in a growing 

 condition. 



For every acre of fruit trees planted and suitably cultivated within the 

 State, the trees thereon not being more than thirty-three feet apart and kept 

 in a healthy condition, the sum of fifty dollars shall be exempted from taxa- 

 tion upon the owner's assessment, for five years after each acre is planted. 

 Such exemption shall be made by the assessor at the time of the annual 

 assessment, upon satisfactory proof that the party claiming the same has 

 complied with this section ; and the assessor shall return to the board of 

 equalization the name of each person claiming exemption, the quantity of 

 lands planted to timber or forest trees, and the amount deducted from the 

 valuation of his property. 



MIXING FOREST TREES. 



BT C. F. CLARKSON, MELROSE, GRUNDY COUNTY, NOW AGRICULTURAL 

 EDITOR OF STATE REGISTER. 



[The following was read before the State Horticultural Society at its an- 

 nual meeting in 1877, and was published in the Society's volume of transac- 

 tions for that year.] 



There are vital questions to be considered in planting groves. It is prob- 

 able that the pioneers and advanced men in grove-planting in our State 

 have overlooked one important matter. In trees, grasses, vegetables and 

 grains, nature inclines to variety, and they are all so constituted that, no 

 matter how densely crowded, the different species seldom hybridize, whilst 

 the different varieties of the same species frequently do. It has been found 

 only in extreme cases that different species hybridize, but in no case do the 

 different species of timbers, grains or vegetables. This is a provision in 

 nature evidently for a greater purpose, that of a better growth of mixed 

 forestry. 



Lately, some of the best farmers contend that a mixture of the various 

 varieties of wheat produce a larger quantity and a better quality of grain 

 per acre. But all hybrids, whether of the vegetable or animal kingdom, 

 are sterile, nature thereby providing against further admixture or adultera- 

 tion. 



