TAX EXEMPTIONS FOR TREE PLANTERS 
BRIEFED FROM STATE STATUTES 
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 
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, 
n aste, 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. 6 
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 PROMPTLY AND SUCCEED 
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 evergreens. 
October and November are desirable months for transplanting deciduous trees. 
USUAL DISTANCES BETWEEN PLANTS FOR FOREST PURPOSES 
White Pine — 4x4 ft., 5x5 ft., 6 x 6 ft. 
Scotch Pine — 2 x 3 ft., 3x3 ft., 4 x 4 ft. 
Red Spruce — 3 x3 ft., 4x4 ft., 5 x 5 ft. 
Balsam Fir — 4 x 4 ft., 5 x 5 ft. 
European Larch — 4 x 4 ft., 5 x 5 ft., 4 x 6 ft. 
Red Oak — 3x3 ft., 4 x 4 ft., 4 x 6 ft. 
White Ash — 4x4 ft., 5x5 ft., 6 x 8 ft. 
Chestnut —- 5 x 5 ft., 4 x 6 ft. 
Birch — 3 x 4 ft., 4 x 4 ft. 
Black Locust — 3x4 ft., 4 x 4 ft., 3 x 6 ft. 
NUMBER OF PLANTS ON AN ACRE AT VARIOUS DISTANCES 
Feet Plants 
2 x 2 10,890 
2Mx2H. 6,967 
x 3 4,840 
x 4 2,723 
x5 . 1,743 
x 6 1,452 
x 7 1,245 
x 8 1,089 
x 6 1,210 
x 7 1,038 
Feet 
7 x 7. 
8 x 8 . 
9 x 9. 
Plants 
...889 
...681 
538 
10 x 10. 436 
11 x 11.360 
12x12. 302 
15 x 15. 194 
16x16. 171 
18 x 18.'! 135 
20x20.109 
WHAT PLANTS TO USE 
While fine seedlings are perfectly suitable for planting under favorable con¬ 
ditions, 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 es¬ 
pecially dry and exposed land, and in general for the quickest and most no¬ 
ticeable results. Amateur planters, especially, are advised to use trans¬ 
planted trees. 
CARE OF PLANTS ON ARRIVAL 
Upon receipt of the plants, take them from the boxes, open the bundles and 
t I hpm e fn e ^ h tti’ 0OtS in , w ? ter - Then spread the plants in thin layers, and heel 
th 5 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. 
r,f aCe 'ru r 8 U i Cb beelin £ -i a is in a cool, shady spot, such as the north side 
i buildings. The plants must be protected from the drying winds, and the 
roots never exposed to direct sun or wind. If plants arrive frozen, or in freezing 
"®Si ,fuJ ft® b ,° xes i n a T C c°°} bu * fr °st-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 important 
not to wet the roots too much when heeled-in in a damp cellar, as they will 
decay if too wet. J 
HOW TO PLANT 
nf ?f/K >^e f? plantlI ^K , th l, ro F s sbo } lld thoroughly soused in a “puddle” made 
ot rich, fane earth or black muck and water, mixed to the consistency of or¬ 
dinary paint. The plants should be carried to the field either in a bucket con- 
taining puddle or water, or in a basket with burlap or some such covering to 
£ he .™ ots Previously puddled. Any very long, superfluous roots should 
be cut off with a sharp kmfe 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 
- # 1S es P eciall y true of evergreens. Remember, plants are alive, and they 
will die if proper conditions are not given them. In setting the trees, two men 
-Tt hC K oae carrying the plants and setting them, the other making the 
all - around digging tool is the double-edged cutting hoe, or 
Xnt 6 °-fuT mak es the hole, the second man (or Roy) places the 
plant in the hole with the roots straight down and spreading in a natural posi- 
. wed - b r°ken or “fined” soil must then be packed so solidly 
about the roots as to be air-tight. The plant should generally be set about 
/ 2 to 1 inch deeper than it was originally in the nursery, to allow for the settling 
rvlo? f round ’ after settling, it should be just as deep as it was in the nursery. 
Lr at care must be taken not to set small plants too deep, especially in heavy 
o£!r?; w Th u root + s , can hardl y be packed too firmly. Setting plants early in the 
bpring, 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 
plantation requires very little after-care. Cattle must be kept out 
S ° m « yeai ™ dnot entirely, and of course the plantation must be 
protected from fire. If the planting be suffiently close, no pruning will be 
U < «i - 1 n , ca ?, e somepljmts dying leave space enough for adjoining 
a h ^ b u’ u h ® latter 8 , hould be Pruned after about ten years, dead 
and superfluous limbs being cut close to the trunk. This is best done in the 
tall, wfaen the sap, runmng sluggishly, will cover wounds without much bleeding. 
HJittlr JtfartttO of Ammra, near Boston, NURSERIES OF AMERICAN FORESTRY COMPANY 
22 
