Forest lands may be exempted from taxation: In New York and other States there exists a State law providing for exemption or reduction in taxes upon lands which are planted with forest trees or maintained as wooded areas. The object of the law is to encourage home forestry and to establish fairness in the agricultural land-tax law by placing forest lands in the same category with other crop-producing lands. For detailed information and a copy of the law, one should address the local State Forestry Commission. CHAPTER VIII OUR COMMON WOODS: THEIR IDENTIFICATION, PROPERTIES AND USES Woods have different values for various practical purposes because of their peculiarities in structure. A knowledge of the structural parts of wood is therefore necessary as a means of recognizing the wood and of determining why one piece is stronger, heavier, tougher, or better adapted for a given service than another. Structure of wood: If one examines a cross-section of the bole of a tree, he will note that it is composed of several distinct parts, as shown in Fig. 145. At the very center is a small core of soft tissue known as the _pith_. It is of much the same structure as the pith of cornstalk or elder, with which all are familiar. At the outside is the _bark_, which forms a protective covering over the entire woody system. In any but the younger stems, the bark is composed of an inner, live layer, and an outer or dead portion. Between the pith at the center and the bark at the outside is the wood. It will be noted that the portion next to the bark is white or yellowish in color. This is the _sapwood_. It is principally through the sapwood that the water taken in by the roots is carried up to the leaves. In some cases the sapwood is very thin and in others it is very thick, depending partly on the kind of tree, and partly on its age and vigor. The more leaves on a tree the more sapwood it must have to supply them with moisture. [Illustration: FIG. 144.--Pine Wood. (Magnified 30 times.)] Very young trees are all sapwood, but, as they get older, part of the wood is no longer needed to carry sap and it becomes _heartwood_. Heartwood is darker than the sapwood, sometimes only slightly, but in other instances it may vary from a light-brown color to jet black. It tends to fill with gums, resins, pigments and other substances, but otherwise its structure is the same as that of the sapwood. [Illustration: FIG. 145.--Cross-section of Oak.]