TAX EXEMPTIONS FOR TREE PLANTERS 
BRIEFED FROM 
MASSACHUSETTS 
Plantations — not less than 2000 trees to the acre, upon land 
which does not exceed $10.00 per acre — exempt from taxation 
for ten years after trees have grown two feet. 
NEW HAMPSHIRE 
Land planted — at least 1200 to the acre, tax rebated. 
First ten years, 90 per cent. 
Second ten years, 80 per cent. 
Third ten years, 50 per cent. 
CONNECTICUT 
Taxed annually on the land alone, rate not to exceed 10 mills, 
plus a yield tax of 10 per cent on value when cut. 
VERMONT 
Tax exempt for ten years. 
MAINE 
Not less than 640 to the acre after three years may be tax 
exempt for twenty years. 
Several Other States Have 
STATE STATUTES 
RHODE ISLAND 
Land not worth more than $25.00 an acre, planted not less 
than 500 to the acre, tax exempt for fifteen years. 
NEW YORK 
Not less than 800 to the acre, tax exempt for thirty-five years. 
A 50 per cent reduction for thirty-five years for underplanting 
existing forest and brush lands with not less than 300 trees. 
Waste, denuded, or wild forest lands 5 acres or more, assessed 
at not over $5.00 per acre which is forested under agreement 
with the Conservation Commission, taxed for thirty-five years 
on land alone at a valuation not to exceed that at the beginning 
of the period. 
PENNSYLVANIA 
Lands used exclusively for growing trees and classified as 
auxiliary forest reserves rated for taxation at not in excess of 
$1.00 per acre. Timber subject to 10 per cent yield tax when 
harvested. 
Similar Exemption Laws 
SUGGESTIONS FOR TREE PLANTING 
ORDER EARLY, PLANT 
THE PROPER TIME TO PLANT 
In spring — as soon as the snow has gone and the frost is out of the 
ground, hardwoods and larches as early as possible, before the buds begin 
to start; evergreens immediately after these. 
In fall —- The latter part of August and all September for most ever¬ 
greens. October and November are desirable months for transplanting 
deciduous trees. 
USUAL DISTANCES BETWEEN PLANTS FOR FOREST PURPOSES 
White Pine — 4 x 4 ft., 5x5 ft., 6 x 6 ft. 
Scotch Pine — 2x3 ft., 3x3 ft., 4x4 ft. 
Red Spruce — 3x3 ft., 4x4 ft., 5 x 5 ft. 
Balsam Fir — 4 x 4 ft., 5 x 5 ft. 
European Larch —4x4 ft., 5x5 ft., 4 x 6 ft. 
Red Oak —-3x3 ft., 4x4 ft., 4x6 ft. 
White Ash — 4x4 ft., 5x5 ft., 6 x 8 ft. 
Chestnut — 5x5 ft., 4 x 6 ft. 
Birch — 3x4 ft., 4 x 4 ft. 
Black Locust — 3x4 ft., 4x4 ft., 3x6 ft. 
NUMBER OF PLANTS ON AN ACRE AT VARIOUS DISTANCES 
Feet 
Plants 
Feet 
Plants 
2 
x 2 . 
.10,890 
7 
X 
7. 
.889 
2 Mi 
x 2 i/ 2 . 
. 6,967 
8 
X 
8. 
.681 
3 
x 3 . 
. 4,840 
9 
X 
9. 
.538 
4 
x 4 . 
. 2,723 
10 
X 
10. 
.436 
5 
x 5 . 
. 1,743 
11 
X 
11. 
.360 
5 
x 6 . 
. 1,452 
12 
X 
12. 
.302 
5 
x 7 . 
. 1,245 
15 
X 
15. 
.194 
5 
x 8 . 
. 1,089 
16 
X 
16. 
.171 
6 
x 6 . 
. 1,210 
18 
X 
18. 
.135 
6 
x 7 . 
. 1,038 
20 
X 
20. 
.109 
WHAT PLANTS TO USE 
While fine seedlings are perfectly suitable for planting under favorable 
conditions, it should be borne in mind that transplanted stock always has 
more endurance. (Seedlings are plants raised from seed and remaining in 
the beds where they are sown. Transplants are plants which have been 
taken from the seed bed and replanted in the nursery one or more times.) 
Transplanting produces general stockiness and an abundance of fibrous 
roots. It is false economy to set seedlings in places or for purposes where 
transplanted stock should be used. Transplants are able to withstand 
far more adverse conditions of soil and weather, and to make a faster 
growth than seedlings. We would urgently recommend transplanted 
stock for all rough, stony, brushy, or especially dry and exposed land, 
and in general for the quickest and most noticeable results. Amateur 
planters, especially, are advised to use transplanted trees. 
PROMPTLY AND SUCCEED 
CARE OF PLANTS ON ARRIVAL 
Upon receipt of the plants, take them from the boxes, open the bundles 
and immerse the roots in water. Then spread the plants in thin layers, 
and heel them into the ground at an angle of 30 to 40 degrees, leaning 
the tops of the plants toward the south, and cover the roots with about 6 
inches of moist soil. The best place for such heeling-in is in a cool, 
shady spot, such as the north side of buildings. The plants must be pro¬ 
tected from the drying winds, and the roots never exposed to direct sun 
or wind. If plants arrive frozen or in freezing weather, put the boxes 
in a cool but frost-proof cellar or shed, and leave them until thoroughly 
thawed. If the plants should arrive somewhat heated, it is best to plant 
them immediately, or, if that be impossible, to heel them in, not /too 
closely, in a cool cellar, taking pains to give them extra air. It is im¬ 
portant not to wet the roots too much when heeled-in in a damp yellar, 
as they will decay if too wet. 
HOW TO PLANT 
Before planting, the roots should be thoroughly soused in a “puddle” 
made of rich, fine earth or black muck and water, mixed to the consistency 
of ordinary paint. The plants should be carried to the field either in a 
bucket containing puddle or water, or in a basket with burlap or some 
such covering to protect the roots previously puddled. Any very long, 
superfluous roots should be cut off with a sharp knife or cleaver. In the 
case of small hardwood seedlings, with a strong tap-root, cut the tap-root 
back to a length of 8 or 10 inches, making a downward slanting cut. 
There must be no exposure of the roots to the sun or drying wind, before 
setting, as plants are almost surely killed in this way; this is especially 
true of evergreens. Remember, plants are alive, and they will die if 
proper conditions are not given them. In setting the trees, two men 
work together, one carrying the plants and setting them, the other mak¬ 
ing the holes. The best all-round digging tool is the double-edged cut¬ 
ting hoe, or mattock. While one man makes the hole, the second man 
(or boy) places the plant in the hole with the roots straight down and 
spreading in a natural position. The best well-broken or “fined” soil 
must then be packed so solidly about the roots as to be air-tight. The 
plant should generally be set about Vs to 1 inch deeper than it was origi¬ 
nally in the nursery, to allow for the settling of the ground; after 
settling it should be just as deep as it was in the nursery. Great care 
must be taken not to set small plants too deep, especially in heavy soils. 
The roots can hardly be packed too firmly. Setting plants early in the 
spring, when the ground is still moist and the air cool, insures against 
such a costly and impracticable proceeding as watering after planting. 
CARE AFTER PLANTING 
A well-set plantation requires very little after-care. Cattle must be kept 
out at least for some years, if not entirely, and of course the plantation 
must be protected from fire. If the planting be sufficiently close, no 
pruning will be required. But in case some plants dying leave space 
enough for adjoining trees to grow “limby,” the latter should be pruned 
after about ten years, dead and superfluous limbs being cut close to the 
trunk. This is best done in the fall, when the sap, running sluggishly, 
will cover wounds without much bleeding. 
AMERICAN FORESTRY COMPANY, 15 Beacon Street, Boston, Mass. 
15 
SOUTHGATE PRESS, BOSTON 
