FOREST TAXATION IN THE UNITED STATES 303 
From the inception of the board of agriculture, however, these two 
men had been carrying on an active campaign through the board, 
to arouse interest among the farmers in the forests as modifiers of 
climate in general and especially as influences affecting agriculture. 
Thus the first annual report of the secretary of the board in 1856 
summarized the replies to a questionnaire of some 30 questions 
(198, Rept. 1, pp. 48-60), which was widely distributed to farmers 
in all parts of the State. Questions as to whether the woodlands 
were increasing or decreasing (198, Rept. 1, pp. 76-77) and as to 
the effect of lumbering upon agriculture (198, Rept. 1, pp. 168-175) 
elicited replies which indicated a keen appreciation of climatic 
influences. The 1865 report of the secretary (198, Rept. 10, pp. 
71-104) also indicates how closely new developments on the sub- 
ject were being followed, since thirty-odd pages of it were devoted 
to extended excerpts from George P. Marsh’s recently published 
Man and Nature and its chapter on woods, dealing with the influence 
of forests on climate. The New England Farmer and other publica- 
tions indicate similar tendencies through the Northeast. 
This Maine law of February 29, 1872 (S. L., ch. 66, p. 41), pro- 
vided for an exemption for 25 years, commencing within 10 years 
following the passage of the act, of any area of land from which the 
primitive forest had been removed and upon which a new forest of 
not less than 2,000 trees to the acre had been planted and cultivated 
for 3 years, on condition that the grove or plantation was kept 
alive and in thriving condition throughout the exemption period. 
This act, as codified, has since been amended by the act of March 27, 
1907 (S. L., ch. 169, p. 185), the act of March 24, 1909 (S. L., ch. 136, 
p. 148), and the act of April 16, 1927 (S. L., ch. 247, p. 232). 
Connecticut followed Maine, with the act of March 7, 1877 (S. L., 
ch. 49, p. 172), which provided for an exemption for 10 years of 
plantations of certain species of trees not less than 1,200 in number 
per acre, on land valued at not over $15 and not previously wooded, 
the exemption to begin when the trees had attained a height of 
6 feet. This law was amended by that of March 31, 1886 (S. L., 
ch. 90, p. 596), which established Arbor Day. By this law the 
exemption period was extended to 20 years and the maximum value 
of the land to $25 while certain species were added and others dropped 
from the list of approved species. A new act of August 23, 1911 
(S. L., ch. 205, p. 1479), while not repealing its predecessor, con- 
tained the same provisions and in addition vested the State forester 
with authority to determine the manner of planting and the responsi- 
bility for proper enforcement of the law. The act of May 7, 1913 
(S. L., ch. 58, p. 1666), which provided for a yield tax, amended 
code section 2320 (i. e., the exemption laws of 1877), by providing 
that exemptions thereunder should apply only to lands planted 
before January 1, 1913, thus virtually suspending its operation. 
Similarly, the act of May 26, 1913 (S. L., ch. 108, p. 1699), amended 
chapters 205 of 1911 and in addition directed that the State forester 
issue no certificates of exemption thereunder after June 1, 1913. 
By the act of June 3, 1929 (S. L., ch. 179, p. 4610), a new exemption 
law was enacted. 
Massachusetts, by the act of April 9, 1878 (S. L., ch. 131, p. 94), 
closely following the one in Connecticut, granted an exemption for 
101285 °—35——23 
