Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1906-11-07
New Iowa Law Which Exempts
Forest Reservations From
Taxation
MUST BE TWO ACRES AREA
Owners of Timber Tracts May Have
Same Practically Exempt From Tax
es, Providing 1t Is Not Used for
Pasturase Purposes-Ilinois Central
Rate on Cream.
Special to Times-republlcan.

Special to Times Republican.
| Des Moines, Nov. Especial In
structions have been sent out from the
state auditors office to the county au-
ditors office, asking that every auditor
and every assessor secure a copy OF
| the new forest and fruit tree reserva-
| ton law and make a careful study OF
| the same in preparation for making
the assessment for this year under that
law. The law was enacted at the last
session of the legislature and is sure
to lead to considerable confusion till
the public and the assessors and audi
tors become familiar with its provis-
ions.
The law Is chapter 81 of the acts Of
the Thirty-first general assembly, and
provides that on any tract of land the
owner or owners may select a rerma-
nent forest reservation. which must be
Of not less than two acres continuous
area, or a fruit-tree reservation of not
less than one or more than five acres
or may select both a forest and a fruit
tree reservation. The law does not
say that the fruit tree reservation
shall be of continuous area. No maxi
mum acreage is fixed for the forest
tree reservation. These reservations,
when conforming to all the require
ments of the law are to have the privi-
lege of being assessed at but 81 an
acre, which valuation is to be the tax
able valuation and is not to be divided
by four. The fruit tree reservations are
to be assessed at 81 an acre for PEE
riod of eight years from the time Of
planting.
If the forest reservation is an orig
lnal, native forest, with not less than
200 trees to the acre, it is to be ac-
cepted at once under the law as a res
ervaticn and assessed at but ST. II it
has less than 200 trees to the acre, or is
an artificial grove, the owner must
plant the requisite number of trees to
bring the number up to 200 to the acre
and must maintain it so for period OF
two years before having it set aside as
a reservation.
A fruit tree reservation must have
not less than, seventy trees to the acre.
All the ordinary forest trees are rec
ognized and are to be counted in MAX
ing the number up to 200. The law
enumerates twenty or more species
that are to be counted, and for fruit
tree reservation all kinds of fruit
trees are recognized.
There is one very important provis-
ion of the law that will undoubtedly
keep great many tracts from being
included in either of these exemptions
from taxation and that is section g.,
which reads: Cattle, horses, mules,
sheep, goats and hogs shall not be per-
mitted upon a fruit tree or forest res
ervation." The facts here given are
the main provisions of the law and
it is believed there will be great
many tracts of land brought under
the provisions Of the law, tho the
number of acres will probably be very
much greater next year than this as
the people become familiar with the
law. The fruit tree reservation re-
lieves the owner of the burden of taxa
ton while the trees are getting to the
bearing stage. In the case of the for
est reservation the relief from taxation
partly pays for the loss of the use of
the land for crops and provision is
made for cutting off trees each year
and planting new ones. No land upon
which there are buildings and. i'm
provements for a homestead can be
exempt under this law"
The Illinois Central has decided to
establish the old distance rate on
milk and cream from Iowa to Chica-
go, Kansas City, st. Joseph, Omaha
and other large centers, and thus dis
continue the discrimination against
the smaller Iowa creameries The work
Of getting a stop put to the discrim-
nations was taken up by State Food
and Dairy Commissioner H. R. Wright
few weeks ago. 1t was shown then
that shipment of a one-hundred
pound can of cream from Fort Dodge
to Dubuque was charged rate of 40
cents and another can on the same
train could be shipped on from Fort
Dodge thru Dubuque to Chicago for
but 40 cents. This Chicago rate was
special rate and applied with equal
provisions to st. Joseph, Kansas City,
and other large cities and was direct
discrimination against the Iowa cream
cries and in favor of the creameries
outside of the state. Under the new
schedule the rate from Fort Dodge
to Dubuque will remain as it was be-
fore, 40 cents for hundred pound
shipment of cream. But the rate from
Fort Dodge to Chicago under the new
rate will be SO cents for 8, hundred
pound shipment thus removing the
discrimination against Dubuque. This
new rate will go into effect December
s, as under the new law thirty days
notice must be given to the interstate
commerce commission before the rate
can be put into effect.
AMEs HAS FIVE IN HOSPITAL.