242 
TREES AS GOOD CITIZENS 
each tree. After the planting has been completed, the cost 
is certified to the taxation authorities, to be assessed 
against the property directly affected. This assessment 
becomes a lien on the property and the taxes are collected 
with other taxes. Funds for maintaining the shade tree 
department are derived from a tax in an amount not to 
exceed ^ of a mill on the dollar of assessed valuation in the 
municipality. 
The law authorizes the commissions to pass ordinances 
covering all phases of planting, protection, regulation and 
control of shade trees. These have proved extremely 
efficient in protecting trees from damage by electric light, 
telephone and telegraph companies and other public util¬ 
ities and in preventing wilful or malicious injury by indi¬ 
viduals. Shade trees need protection and it is only 
through the operation of laws, with proper penalties, that 
this protection can be given. 
The shade tree laws of Massachusetts, as codified and 
revised in 1915, make it compulsory for every town to 
elect a tree warden, to have charge of the planting and 
care of shade trees. His powers are very definite and he is 
responsible for proper shade tree development in his com¬ 
munity. In cities, there are no tree wardens, but the 
duties and responsibilities created under the shade tree 
law are imposed on such city officials as have charge of the 
care of trees. In addition to outlining the duties and 
powers of the town and city authorities, the law also 
provides that the tree warden of a town or the proper 
officials of a city may pass special ordinances and regula¬ 
tions governing shade trees, adapting these regulations to 
local conditions, but without conflict with the state law. 
In the protection of trees along public thoroughfares 
the Massachusetts law has proved itself very efficient, but 
it has not accomplished as much as the laws of some other 
