This section is from the book "The Gardener's Monthly And Horticulturist V21", by Thomas Meehan. See also: Four-Season Harvest: Organic Vegetables from Your Home Garden All Year Long.
The Massachusetts Legislature a few months ago enacted "that all plantations of timber trees in this commonwealth, upon land (not at the time of said planting woodland or sprout land, and not having been such within five years previously), the actual value of which at the time of planting does not exceed fifteen dollars per acre of any of the following kinds, to-wit: Chestnut, Hickory, White Ash, White Oak, Sugar Maple, European Larch and White Pine, in number not less than two thousand trees to the acre, shall, together with the land upon which the same are situated, be exempt from taxation for a period of ten years from and after said trees shall have grown in height four feet on the average, subsequently to such planting; provided that said exemption shall not extend beyond such time as said land shall be devoted exclusively to the growth of said trees; and provided, further, that the owner of such plantations shall appear before the board of the assessors in the towns where the same are located and prove to the satisfaction of such board the herein-mentioned conditions".
This is well so far as it goes. Its chief value is in showing tree planters that they have public sympathy. But we fancy that tree planting on land not worth over fifteen dollars an acre, would be land very far from market, and it will be hard to make timber culture pay there, even though exempt from taxes.