348 MISC. PUBLICATION 218, U. 8. DEPT. OF AGRICULTURE 
succession. Such falling in line to copy new legislative devices is not 
unusual, and the significance of the rapid spread of exemption acts 
and certain other forest tax plans should not be Bae ie 
Wisconsin, by the act of March 4, 1868 (S. L. ch. 102, p. 101), 
provided, in connection with tracts of 5 acres or more where not more 
than one-fifth of the area was occupied by belts of trees of certain- 
named varieties which had been reserved from the natural growth or 
successfully planted, that the area so occupied be granted exemption 
from taxation until the trees should attain a height of 12 feet where- 
upon a bounty of $2 an acre, effective in the form of a tax rebate, 
was to be granted annually. 
Iowa, by the act of April 6, 1868 (S. L. ch. 92, p. 126), provided that, 
for each acre planted to forest trees not over 8 feet apart and kept 
properly cultivated, a property value exemption of $100 a year for 10 
years on account of ‘States taxes and one of not over $500 on account of 
county taxes might be granted; the latter, however, was to cease when 
the trees attained 3 years of age. A subsequent amendment by the 
act of February 21, 1872 (S. L. ch. 3, p. 4), provided that no one should 
be allowed an exemption im excess of one-half the value of his property 
and that no allowance should be made on account of trees grown by 
nurserymen for sale. 
Dakota Territory, by the act of January 5, 1869 (S. L. ch. 26, p. 
306), provided that any person who should—by either sowing seed or 
plantins—grow, cultivate, and keep in good condition 5 acres of timber 
trees not over 8 feet apart could hold exempt from taxation one-fourth 
part of the value, including improvements, of the quarter section 
whereon the trees were cultivated, the exempted value in no case to 
exceed $1,000 for a period of 10 years, or during such part thereof 
as the trees were kept in good growing condition. 
Idaho Territory, by the act of January 4, 1875 (Comp. and Rev. 
Laws, 1875, p. 712), provided for an exemption of $100 for each acre 
of 5 acres or more of trees planted and maintained at a distance of not 
more than 12 feet apart for a period of 10 years after such planting, 
but no exemptions were to be granted either for plantings made after 
August 1, 1885, or if trees were nursery planted for purposes of sale. 
Washington Territory, by the act of October 27, 1877 (S. L. p. 411), 
required the county commissioners in Stevens and Whitman Counties, 
being in the treeless portion of the State, to grant exemption of real 
and personal property from taxation, except for Territorial purposes, 
to the extent of $300 annually to anyone who in that or the ee 
year had planted 1 or more acres of forest trees and kept them growing 
the county board to prescribe the minimum number of trees per acre. 
Wyoming, by the act of December 14, 1877 (S. L. p. 129), provided 
for exemptions for forest planting essentially like those of the Nebraska 
law of February 12, 1869, the chief difference being that the amount of 
the exemption per acre was double that of the latter, namely, $200 for 
privately owned land and $100 for unperfected homesteads. By the 
act of December 9, 1879 (S. L. ch. 83, p. 148), repealing and reenacting 
that of 1877, the exemption period was increased from 5 to 10 years, 
and the maximum area on which exemption could be claimed was 
increased to 25 acres out of each 160 acres owned, without the maxi- 
mum limitation of $500, and homesteads were put on the same footing 
as owned real estate. 
Colorado, by the act of February 12, 1881 (S. L. p. 250), provided 
