The spacing of the trees is a question largely of utility, with some variation for different species. In general, however, close planting is advisable in treeless regions, since an artificial forest must stand in a dense mass if it is to succeed in the struggle against native vegetation, wind, sunshine, frost and dry weather. A single tree or row unprotected by associates has a poorer chance. Cultivation is the best method of conserving soil moisture. To obtain the best results plantations should be cultivated, if possible, at least during the first few years. The less care the trees are to have, the thicker they should be set in order that they will be close enough to establish forest conditions of shade, litter and underbrush. Thinnings can then be made as they grow and need more room. The material thus obtained will provide an early supply of fuel, stakes and posts. A spacing of 4x4 feet is common, but this does not allow for cultivation. For this reason 2x8 feet is preferable. Shelter belts should be planted closely in order to give protection quickly. COST The cost of planting is not great. Broadleaf seedlings will cost from $1 to $6 per thousand at the nursery, coniferous plants $2.50 to $10. If grown at home the cost will be greatly reduced. The preparation of the soil by plowing and harrowing should not exceed $2 per acre, and planting from $2.50 to $5 per thousand, according to the species, the method used and the condition of the soil. APPENDIX TAX REFORM TO PERMIT REFORESTATION LOSS IN IDLE LAND It is of the very highest importance to have that part of our constantly increasing area of cut and burned over forest land which is not more valuable for agriculture put to its only useful purpose--the growing of another forest crop. If this is done it will continue to be a source of tax revenue, to employ labor and support industry, to supply our forest needs, to bring revenue into the state, and to protect our streams. Otherwise it will become a desert, non-taxable, non-productive, a fire menace, and in every way worse than a dead loss to the state in which it exists and to the country at large. In the one way it will be of use to every citizen, whatever his occupation; in the other it will be a burden upon every citizen.