FOREST TAXATION IN THE UNITED STATES 349 
for the exemption for a period of 10 years of all increase in value of 
irrigated lands by reason of the planting of fruit or forest trees thereon. 
New Mexico, by the act of March 1, 1882 (S. Li. ch. 62, sec. 4, p. 
110), provided an exemption of $100 annually for 10 years for each 
acre of forest trees planted not over 12 feet apart and properly 
cultivated; likewise for fruit trees not over 33 feet apart. 
In Utah Territory, the act of March 10, 1886 (S. L. ch. 1, p. 1), 
provided an exemption of $500 worth of property for a period of 5 
years for each acre planted to forest trees for timber purposes if the 
trees were planted not more than 10 feet apart and were properly 
cared for. 
BountTiES AND Prizes TO ENcoURAGE FORESTRY 
Scarcely had the wave of exemption laws started by Nebraska 
gotten under way when another means intended to accomplish the 
same end was begun by Minnesota, namely, the offering of prizes or 
bounties. This movement included 6 of the States which had passed 
exemption legislation and 4 others. 
Minnesota, by the act of March 7, 1867 (S. L. ch. 32, p. 60), ap- 
propriated $300 annually to enable the State Acricultural Society to 
offer premiums for the best 5 acres of cultivated timber, limited to 
groves artificially grown from seed, cuttings, or layers. 
Kansas, by the act of March 2, 1868 (S. L. ch. 112, p. 1094), 
declared every person who, within the following 10 years, should 
plant 1 or more acres of prairie land to any kind of forest trees, except 
locust, or should plant forest trees for one-half mile or more along the 
highway and should so care for them that they should not be over a 
rod apart at the end of 3 years should be entitled to a bounty from 
the county treasury for 25 years in the annual sum of $2 an acre or 
half mile of roadside trees. By an act of March 28, 1872 (S. L. ch. 
204, p. 402), this act was amended to require the planting and cultiva- 
tion of at least 160 trees to the acre and to remove the 10-year limita- 
tion, so that such plantings at any time could qualify for the bounty. 
By an act of March 5, 1874 (S. L. ch. 76, p. 110), however, the existing 
law was repealed. 
Wisconsin provided for a bounty as a part of its exemption act of 
March 4, 1868, which has already been described. 
Missouri, by the act of March 25, 1870 (S. L., p. 69), provided a 
bounty substantially the same as the Kansas act of March 2, 1868, 
except that the bounty for highway planting was reckoned by the 
quarter mile instead of half mile and was limited in all cases to 15 
years after the third year from planting. This act, amended as to 
punctuation by the act of February 4, 1875 (S. L. p. 97), was declared 
unconstitutional in 1891.8 
Minnesota, by the act of March 6, 1871 (S. L., ch. 30, p. 75), 
provided for a bounty which also was awarded under very similar 
circumstances to that in the Kansas act of March 2, 1868. That act 
however was amended by the act of February 20, 1873 (S. L. ch. 19, 
p. 136), in certain details, chief of which was that the bounty would 
be paid by the State instead of the county, within the limit of $20,000 
a year. This law, as codified, was amended by the act of March 14, 
1913 (S. L. ch. 76, p. 64), so as to make the bounty available to 
plantations on any ‘land throughout the State and not merely those 
on prairie lands. It was further affected by the act of March 31, 
8 Dealvy Mississippi County, 107 Mo. 406, 18 S. W. 24. 
