Section 76:19 For Shade Trees.
The selectmen, upon application of any person who shall plant and protect shade trees by any highway adjoining his land, may make such abatement of taxes to him as they shall deem just and equitable; but no such abatement shall affect his settlement or right to vote.
Source. GL 37:9. PS 59:13. PL 64:16. RL 77:16.