TAX EXEMPTIONS FOR TREE PLANTERS 
Briefed from State Statutes 
PLANTED TREES 
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. 
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. 
Several other States have similar exemption 
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 laiches as early as 
possible, before the buds begin to start; evergreens immediately after these. 
In fall —See -page 3 for Notes on Fall Planting. 
Usual Distances between Plants for Forest Purposes 
White Pine — 4x4 ft., 5x5 ft., 6 x 6 ft. 
Scotch Pine — 2x3 ft., 3x3 ft., 4 x 4 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., 4 x 6 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., 4 x 4 ft., 3 x 6 ft. 
Number of Plants on an Acre at Various Distances 
Feet 
Plants 
Feet 
Plants 
2 
x 2 . 
.10,890 
7 x 7. 
.889 
2H 
x2H . 
. 6,967 
8 x 8. 
.681 
3 
x 3 . 
. 4,840 
9 x 9. 
.538 
4 
x 4 
2 723 
10 x 10. 
5 
x 5 . 
. 1,743 
11 x 11. 
5 
x 6 . 
. 1,452 
12 x 12. 
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 trans¬ 
planted 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 lecommend 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. 
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 protected 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 immedi¬ 
ately, or, if that be impossible, to heel them in, not too closely, in a cool cellar, 
taking pains to gi^^h^ftifextr A dir. It is important riot to wet the roots too 
much when heeled-in in a damp cellar, as they will d^cay if too. wet. 
f*.i- - j.f . ’ • ** ' 
HOW TO PLANT. Before planting, tn<5 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, super¬ 
fluous 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 aie 
almost surely killed in this way; this is especially true of evergreens. Remem¬ 
ber, 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 making the holes. The best all-around digging tool is the 
double-edged cutting hoe, or mattock. While one man makes the hole, the 
second man (or boy) places the plant in the hole with the roots stiaight 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 to 1 inch deeper than it was originally 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 inust 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 wall 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 fall, when the sap, running sluggishly, will cover 
wounds without much bleeding. 
AMERICAN FORESTRY COMPANY, 15 Beacon Street Boston, Massachusetts 
( 14 ) 
