18 
for both men and horses during the winter and early spring when 
there might be little other work to keep them employed. 
FAVORABLE TAX LAWS 
Three States, Indiana, Ohio, and Michigan, have passed timber 
tax laws very favorable to the timber owner. Indiana's law pro- 
vides for assessing at $1 an acre timberlands which meet certain 
requirements. Native forest lands must bear at least 1,000 trees of 
timber species an acre, and grazing by livestock is not allowed. The 
law of Ohio provides for assessing the timberland at 50 per cent of 
the local rate for similar land not bearing timber growth, either 
mature or immature. When forest products are cut for sale, they 
are subject to a tax of 5 per cent of their gross stumpage value. The 
law of Michigan provides for private forest reservations which are 
assessed on a nominal valuation of $1 an acre and are subject to a 
yield tax of 5 per cent on the appraised stumpage value of the trees 
when cut. Grazing is prohibited in these reservations. A second 
Michigan law for commercial forest reserves excepts suitably quali- 
fied and classified lands from the property tax entirely. The owner 
must, however, pay an annual tax of 5 cents an acre on softwood 
lands and 10 cents an acre on hardwood lands, and in addition must 
pay a yield tax of 25 per cent on the value of any timber cut. The 
State pays 5 cents an acre annually to the county wherein such lands 
are situated. 
Other States have passed tax exemption or bounty laws to cover 
land planted to timber trees. On land not worth more than $10 an 
acre and planted to forest trees, Wisconsin provides for complete 
exemption from taxation for 30 years. Minnesota grants a bounty 
on forest tree plantations of $2.50 an acre a year for a period of 
six years but not exceeding $25 in any one year. Illinois counties 
are authorized by State law to offer to any person in the county who 
plants 1 or more acres of land to forest trees and properly cultivates 
them for three years any sum not to exceed $10 per annum for 
three years for each acre planted and cultivated. Kansas counties 
may offer $10 an acre a year for five years. In Iowa, taxes on forest- 
tree plantations are levied on a nominal valuation of $1 an acre for 
an indefinite period, when certain cultural conditions are fulfilled 
by the plantation owner. Kansas and Nebraska laws prohibit 
increasing the assessed valuation of land when planted to trees. 
STATE AND FEDERAL AID IN PROTECTION AGAINST FOREST FIRES 
In Ohio, Kentucky, Tennessee. Missouri, Oklahoma, Minnesota, 
Wisconsin, and Michigan, State and Federal aid is provided in the 
protection of forest lands against fire. Although such protection is 
not entirely effective as yet, it is becoming more so each year and 
eventually will make all timberland reasonably safe from fire. The 
Federal Government has embarked upon a definite policy eventu- 
ally to bear one-fourth of the expense of protecting State and pri- 
vately owned timberlands against fire. Table 1 indicates the acre- 
age of forest land needing protection, amounts which need to be 
