FOREST TAXATION IN THE UNITED STATES dol 
timber culture laws being ineligible. This law was carried on the 
statute books up to 1923 but was omitted from the code adopted in 
that year, on recommendation of the code commission as being 
inoperative (195, p. 207). 
Wyoming Territory, by the act of March 11, 1890 (S. L. ch. 42, 
p. 71), similarly followed the Illinois 1874 act, except that the bounty 
did not become payable until the trees had been planted and cared 
for for 5 years, Federal timber culture homesteads being ineligible. 
This law was carried on the statute books until 1931 when the 
provisions as then codified (Wyo. Compiled Statutes, sections 1575- 
1578) were repealed by the act of March 3, 1931 (S. L. ch. 73, sec. 
179, pp. 136-137). 
South Dakota, upon becoming a State, provided, by the act of 
March 6, 1890 (S. L. ch. 152, p. 320), that, for 1 or more and not over 
6 acres planted within the succeeding 10 years to ‘‘not less than 900 
[forest] trees per acre, and 100 or more of evergreens”’ and cultivated 
for 3 years, an annual bounty should subsequently be given for a 
period of 10 years of $2 per acre and $1 for each 100 evergreens not 
exceeding 1,200. As the bounty period under the above act was 
about to expire, the act of March 9, 1909 (S. L. ch. 268, p. 414), was 
passed, providing for a bounty of $2 per acre per year for 6 years for 
land planted after the year 1908 to at least 1,000 trees to the acre 
and cared for and cultivated successfully for 3 years, at least 300 
living trees being required in any year for which the bounty was 
claimed. This latter act was amended by the act of March 14, 1913 
(S. L. ch. 216, p. 299), making the bounty $5 per acre each year for 
not over 6 years for land planted after 1910 having a survival of 150 
trees at the time bounty was claimed, the bounties for the unexpired 
period of the 1909 act to be in accordance with the terms of the 
amending act. Additional amendments to date are as follows: The 
act of February 10, 1917 (S. L., ch. 147, p. 195), the act of March 14, 
1919 (S. L., ch. 349, p. 430), and the act of March 8, 1927 (S. L., 
Gln 2. 08 PADI 
North Dakota, on attaining statehood, reenacted by the act of 
February 5, 1890 (S. L., ch. 70, p. 245), the Territorial law of 1885, 
with the modification that $3 instead of $2 per acre was to be paid 
each year, provided 400 living trees were maintained per acre. By 
the act of February 28, 1905 (S. L., ch. 187, p. 335), 1 to 10 acres of 
prairie land, when planted with any kind of forest irees not more 
than 8 feet apart each way, with a minimum of 400 kept in growing 
condition, entitled the owner to an annual deduction (virtually a tax 
rebate although called a bounty) of $3 an acre from any real-estate 
taxes against the farm of 80, 160, or 320 acres on which the trees 
were growing. In addition, for hedgerows along boundary lines of 
public highways or other portions of premises, a bounty of $2 a 
year for 5 years was allowed for each 80 rods having at least two 
living trees to each rod. Railroad companies and holders of Federal 
timber culture claims were excluded from the benefits of the act. 
This law was codified in the same year, becoming sections 2082 to 
2085. Section 2082 was then amended by the act of March 12, 1907 
(S. L. ch. 41, p. 34), which eliminated the rebate character of the allow- 
ance and provided for its payment directly from county general 
funds although no payment could be made in excess of the amount 
of real-estate taxes levied against persons applying for such payments. 
