304 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
10 years for planting not less than 2,000 trees to the acre on land 
not woodland within the previous 5 years and not valued at over 
$15 an acre, the exemption to begin when the trees had grown to 
4 feet in height. This law was amended by the act of March 17, 
1880 (S. L., ch. 109, p. 71), to include all pines as well as white pine 
and then was largely reenacted by the passage of the act of Febru- 
ary 25, 1908 (S. L., ch. 120, p. 89), which also extended the exemp- 
tion privilege to include land stocked with a natural growth of 600 
trees if increased by planting to 1,200, exemption beginning after 
the trees attained a height of 2 feet. This act was codified as sec- 
tion 6 of part 1 of the act of June 12, 1909 (S. L., ch. 490, p. 543), 
an act to codify and amend the laws relating to taxation. There 
was also passed at that same session, but not included in or affected 
by the codification, the act of March 18, 1909 (S. L., ch. 187, p. 140), 
which granted a 10-year exemption to land valued at not over $10 
and well stocked with thrifty white pine seedlings having an average 
height of not less than 15 inches. However, the subsequent removal 
of trees of commercial value, other than those removed for the im- 
provement of the pine, terminated the exemption. 
The 1908 law, as codified in 1909, was finally repealed by section 
26 of the act of June 2, 1914 (S. L., ch. 598, p. 529), which provided 
for the yield tax. The 1909 law was also repealed, but somewhat 
later, namely, by the act of May 29, 1918 (S. L., ch. 257, sec. 34, 
p: 230), an omnibus act ‘‘making substantive corrections in existing 
aws’’, among them chapter 12 of the revised laws on assessment of 
local taxes. 
Rhode Island passed the act of April 8, 1878 (S. L., Jan. sess., ch. 
663, p. 94), with substantially the same provisions as the Massachu- 
setts act, which became a law a day later, except that the exemption 
was for 15 years and land up to $25 in value was eligible. That 
act was later superseded by the one of May 22, 1908 (S. L., ch. 1581, 
p. 204), also similar to the Massachusetts law of the same year except 
that a tract was made immediately eligible for exemption and only 
500 planted trees per acre were required. The tract, however, had 
to be managed under a working plan approved by the commissioner 
of forestry, and no more than 300 acres in one ownership could be 
included. ‘This act is still in effect. 
Vermont, by the act of December 7, 1904 (S. L. 17, p. 21), following 
the Massachusetts act of 1878, provided for tax exemption for 10 
years on forest plantations that were made and cared for as should 
be required by the State forestry commissioner. By the act of 
December 18, 1908 (S. L. 11, p. 9), creating the office of State forester, 
that officer was given the supervision of such plantations. The act 
of February 13, 1913 (S. L. 1912, 22d bien. sess., act 40, p. 33), one of 
the twin acts which established the yield-tax system, also amended 
it by limiting its application to plantations established prior to 
January 1, 1913, and thus practically rendering it inoperative. The 
exemption method was later revived, however, by the act of March 
26, 1923 (S. L. 19, p. 29). 
REBATE Laws 
In addition to the above exemption laws enacted by the several 
States in the Northeast, two others in that group resorted to the 
A A ER pn 
