352 MISC. PUBLICATION 218, U. 8. DEPT. OF AGRICULTURE 
The act of March 3, 1911 (S. L. ch. 308, p. 552), amended the pro- 
visions concerning the proof of planting eae 2084), and the law as 
thus amended was included in the 1913 code as sections 2813-2816. 
The act of March 2, 1915 (S. L. ch. 262, p. 384), amended section 
2813 by changing the limitation on the bounty payment from that 
provided in the 1907 amendment, so that the bounty should not 
exceed the taxes levied on the particular quarter section of land on 
which the planted trees were growing. Finally the act of March 8, 
1933 (S. L. ch. 268, p. 420), repealed all four sections (2813-2816). 
Fixep ASSESSMENT LAWS — 
Lastly two other Midwestern States modified their property tax 
laws in still another way, namely, by limiting the taxable value of the 
property devoted to forest growing to the fixed sum of $1 an acre. 
These were Indiana and Iowa. 
Indiana, by the act of March 8, 1899 (S. L. ch. 256, p. 570), pro- 
vided that not over one-eighth of any tract might be set aside for 
forest growing and that, if at least 170 trees per acre, either natural 
or planted, of certain named species, were maintained and properly 
cared for, the property was to be taxed at a valuation of $1 an acre. 
Not more than one-fifth of the trees could be cut in any 1 year, and 
all trees cut were to be replaced by others so as to maintain at least 
the minimum number at all times. This act, which became a law 
without the Governor’s approval, was repealed by the act of February 
27, 1905 (S. L. ch. 49, sec. 3, p. 64), after an unsuccessful effort was 
made to draft a substitute law which would better conform with the 
requirements of the constitution. The same form of tax relief, how- 
ever, was subsequently revived by the act of March 10, 1921 (S. L. 
ch. 210, p. 567), still in force, the details of which are described 
elsewhere. 
Iowa, by the act of April 10, 1906 (S. L. ch. 52, p. 35), adopted 
most of the features of the Indiana 1899 act. This act, after being 
codified in the 1907 supplement to the 1897 code as sections 1400c 
to 1400p, was amended by the act of March 22, 1911 (S. L. ch. 65, 
p. 48), so as to admit plantation of certain additional species to 
qualify. 
EARLY EASTERN LEGISLATION 
Exemption Laws To ENcoURAGE PLANTING 
Almost simultaneously with but quite independent of the above- 
described movement in the prairie and other Midwestern States, a 
like movement was getting under way in the Northeast. Maine 
led, with an exemption law in 1872. The proximate inception of 
this action was an address before the annual meeting of the Maine 
Board of Agriculture in 1869 by one Calvin Chamberlain, a pioneer 
fruit grower and member of the board since its organization in 1856. 
He and the secretary of the board, Stephen L. Goodale, were desig- 
nated a committee to draft a memorial to the House of Repre- 
sentatives (198, Rept. 14, pp. 65-85) making such suggestions as they 
deemed important with reference to the expediency of inaugurating 
a State policy of encouraging the preservation and production of 
forest trees; likewise to call the matter to the attention of Congress. 
Their memorial was accompanied by the draft of a bill, the one which 
was ultimately passed 3 years later. 
