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. 
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 J 
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 
$1.0Q, per acre. Timber subject to 10 per cent yield tax when 
harvested. 
Several Other States Have 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 g<me 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. 
Douglas Spruce — 4x4 ft., 5 x 5 ft. 
Balsam Fir — 4x4 ft., 5 x 5 ft. 
European Larch — 5x5 ft., 4 x 6 ft. 
Red Oak — 4x4 ft., 4 x 6 ft. 
White Ash — 5x5 ft., 6 x 8 ft. 
Sugar Maple — 5x5 ft., 4x6 ft., 7 x 7 ft. 
Birch — 4x4 ft., 5 x 5 ft. 
Black Locust — 4x4 ft., 3x6 ft., 5 x 5 ft. 
NUMBER OF 
PLANTS ON AN 
ACRE AT VARIOUS 
DISTANCES 
Feet 
Plants 
Feet 
Plants 
3x3. 
. 4,840 
7 x 7. 
. 889 
4x4. 
. 2,723 
8 x 8. 
. 681 
5x5. 
. 1,743 
9 x 9. 
. 538 
5x6. 
. 1,452 
10 x 10. 
. 436 
5x8. 
. 1,089 
12 x 12. 
. 302 
6x6. 
. 1,210 
16 x 16. 
. 171 
6x7. 
. 1,038 
20x20 . 
. 109 
WHAT PLANTS TO USE 
While fine seedlings are perfectly suitable for commercial' forest planting 
under favorable conditions, it should be borne in mind that transplanted stock 
always has more endurance. (Seedlings are plants raised from seed and re¬ 
maining 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 ad¬ 
verse 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 
ndrised 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 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. 
HOW TO PLANT LITTLE FOREST TREES 
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 
Bhould be cut off with a sharp knife or cleaver. In the case of small hard¬ 
wood 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 winds, 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 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 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 Yt to 1 inch deeper than it was originally 
m 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. 
