The daily Gate City. [volume] (Keokuk, Iowa) 1855-1916, 1868-04-30
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Published by Authority.


cRAprsRls2.
AN ACT % Encourage ths Planning and Grow
Ing Of Timber, Fruit Trees Shade Trees, and
SECTION /. Be ifsaasfya 81 he General A.
seri5ig Of the State Of Ioua, That there shall be
exempA from taxa ton The real o. pcrsonat Prop
erty efeach tau payer rhhli, WITHIN the stats
Of Iowa plant and suitably cultivate one or more
acres of forest trees for TIMBER the sum Of ens
hen3red dollars for ten ysavs, for each acrs 20
nlantea and cultivated Prorided, That the trees
on said land shall not exceed eighty feet apart,
and shall be kept in healthy and growing con-
ditiun. zs& AZ @ss sA
SEC. 2 That there shall be exempt from taxa
ton the real or personal property of each tax
payer who shall, Within the State, plant and suit
ably cultivate one or more acres Of fruit trees,
the sum of fifty dollars, for fse years, for each
acre so planted and cultivated: Ptoriied, That
the trees on said land shah not exceed thirty three
feet apart, and shall be kept in healthy condi-
ton.
SEC. 3. Persons caatming The benefits Of snch
ptioD shall al the time Of making the annual
assessment, hpon showing TO the satisfacsinn Of
the of the tos pship in which he resides,
that he has complied With the provisions Of Sec
tons or two Of this act, be entitled to have
deducted from the valuation Of his real or per-
sonai property, by the said assessor, the amount
as hereinbefore provideds and it is hereby made
the duty of said ASSESSOR to make return to the
board OF Supervisors Of his county, the name Of
each person claiming exemption, the quantity
OF lands planted to timber, or fruit trees, and
the amount deducted from tile valuation Of his
property. F<sssss s#4
SEC. 4. If any person claiming exemption IN
der the provisions Of this act shai! feel himself
aggreved by the deeisian Of the assessor, in the
rejection of his claim. then the said owner or sp-
piicant may apply to The board Of supervisors Of
hts eeanty, at their meeting in june, to have the
samecorrected in the same manner as other erro-
neaas assessments.
sec. 5. The board of supervisors Of each
county in this State Is hereby empowered at their
June meeting, A. d. 1883, and ct their January
meeting in each year thereafter, to exempt from
Taxation, except for State purposes, the real or
personal property of zach taxpayer who shall
within the county, within such year, plant and
suitably cultivate. or harng within such year, or
the two preceding years, planted, shall suitably
cultivate enc OF forest trees for tim
Der, TO an amount not exceeding $500 for each
acre. Frordetf, That said board may Ak the mini
mum number Of trees which shall be grown en-
each acre.
SEC. d. Such board is also empowered, at the
same time to make similar exemption for every
half mile of hedge, and for every mile of shade
trees, along the public highway, and for every
acre of fruit trees planted and cultivated, and
TO establish the rules and regulations ia references
10 the planting and cultivating Of hedges, shade
tFecs ana lIull tfftts anu Tue ulsthnco AZ
they shall be planted, which shall be complied
with by persons asking such exemption.
SEC. Z. Any person claiming the benefit Of
such exemption may appear before the board of
supervisors of the county, at any regular nesting.
and upon making proof by sworn evidence, show
ing to the satisfaction Of said board that he has
complied with the requirements which entite him
10 such exemption, he shall receive from the clerk
Of the board certificate stating the amount of
the exemption. which shall be received by the
county treasurer in satisfaction of the taxes K
empted.
SEe. s. This act being deemed of immediate
importance shall take effect and be in force from
and after its publication in the iorsd State Regis-
ter and fora Homestead, newspapers published al
Des Maines, Iowa.
Approved April s, 1858.
! hereby certify that the foregoing Act took
effect BY publication, required in Sec. thereof,
on the I'D day or APRIL A. d. 1858.
En-. WRieHr, See'y of State.