The Iowa plain dealer. [volume] (New Oregon, Howard County, Iowa) 1867-1895, 1868-05-01
CHAPTER 90.

QutJek Oh UOtu *OmCGUs a #H
[ Approved April I Isss
CHAPTER 90.
An Act to Encourage the Planting
and Growing Of Timber, Fruit
Trees. Shade Trees. and Hedges.
Sec l. Be enacted by the General
Assenblyof che State Of Iowa, that
thefS shall beexcmpt from taxation
the real or personal property Of each
| tux payer, who shall within the
State Of lows, plant and suitably
cultivate, one or mope acres Of forest
trees for timber, the sum Of one
hundred dollars for ten yesrs, for
each are 30 planted and cultivated;
provided, tEat the tree on .AiA land
shall pot exceed cie hty fek bpart,
and shall be kept in healthy anc
grs wing condition. re-.
Sec 2. 1kaa there skalt bs exempt
from taxation the real or personal
pr, p rty Of each taxpayer, who shall
w;t.in the State. plant and suitably
GU ii, ate oac or more acres Of fruit
trees, the SON Of fifty dollars, for
FIVE years. for each acre so planted
and cultivated; provided, that tn:
trees on sail land shall not exceed
thirty three feet apa:t, anil shall
be X pit in a b a!thy condition.
sec 3. Person claiming the benefit
o such exemption shall At the time
Of making the canual assessm emit.
upon showing to the satisfaction Of
the as:sssor Of tn: town=hip in which
be resides. that b, as complied With
the p DIVISIONS OF section. yoas or two
Of this act, be entitled to have de-
duct.d from th. valuation Of bis cal
CT personal property, by the said
as r. II, amount Is herein before
pr vide |; and it is h,.rchy made the
d,ty Of said sssessorcto make return
&, ID, loard o: supervisors Of his
c unity. tn. n M of each person
claiming exemption, the quantity Of
lands ll.nel to timber. or fruit
t.e .. mi tic amount deductsd from
the valra ion Of Lis property,
sec 4. Ifany person claiming ex-
cmption under the provisions Of this
act. san feel himself aggrieved BY
ths dc .isim ofthc assessor, ia the
r~;e ton Of his chin them the said
owner or applicant may apply tothe
board Of supervisors. Of his county
al t,,cir me ting in june. t,have the
famc c r.e ted in the sam. manner
as o'h.r err. n :oas as essments. {
/ sec o. ne Losr! of sssps; yisors
Of each county IN thisstatc. ishefeby
empowered at their june meeting.
a, y. 1865, and Of tteir january
meeting inscach wear thereafter, to
exempt from, taxation except frr
state purposes, The peal or PERSONAL
pr .perty Of eachtaxpayer who shall
tvishin the cou.ty;M.t::ip suehsye ",
plaat and suitably cultlvste, sor hay
ing v thin slch year, or the two pre-.
ccsling years, planted, s.hall suitably
cultiv t.: ne or m are acres Of forest
trees for timber, to an ar ,unt not to
exceed $500, 90 for eash acre; .provi-
dcd. that said hoard may s6x tho min
imam hum' er Of tr~es which shall
be grown on each acre. ~ = y
SEC. 6 Such board il also Gun
powered. At the same time, to make
: similar exemption, for every half
mile Of hedge, and for every mile Of
shade trees, along The public high
way, and for every acre offruit trees
% planted aud cultivated and to es-,
tablish the rules and regulations in
reference to the planting and culti-
walton Of hedges. ,shads trees and
fruit trees, and the distance at which
thcy shall Dc planted. which thsll DO
compile ! withhr psrs ns askingsuch
exemption.
sEc,,7. AIRY persen .cla ming tie
benefit ef such exemption s,sy appear
before the board Of supervisors Of the
county. at any regular meeting, and
upon making proaf by sworn evidence
showing to the satisfaction Of said
b ard. that he has complied with
tho requirements which entitle him
to such exemption, he shall receive
from the clerk Of the board certifi-
cate stating the amount Of the ex-,
emption. which shall b. received y
the county treasurer 10 satisfaction
Of the tsxes exempted.
sEs s. This act being deemed al
immc date inp,rtsncc shsN qtake
effc t AMI no in force from and after
its publication in the Iowa State
Rrsissrr an Iowa II mestcsd, news
papers i ub..:sb dat Ds,M inc, Iowa.
NJ Approved April =. 1865 ~ srs
! hereby certify that the tforcgo-
ing t,took effect by publication,
20 required IN section s thereof, o n
the ODD day Of April, \. ,, 1865.
ED WRIGHT see Of state.
$500 = - -------