Monday, February 1 is Tu B'Shevat. Unbeknownst to many Jews, there
 are four "Rosh HaShanahs," New Years, in a calendar year: 

  1)  The first of the Hebrew month of Nisan is the New Year with
  regards to counting the years in the reign of  the Kings of Israel. 
  
  2)  The first of Elul is the New Year with regards to tithing of 
  the  animals.  (One out of ten animals born within that calendar 
  year  from Elul until the beginning of Elul the following year were 
  given  to the Temple.)   

  3)  The first of Tishrei is the New Year for the judgment of mankind
  -- for life and death, rich or poor, sickness or health -- as well
  as for counting the Sabbatical Year (Shmita) and the Jubilee year
  (Yovel) for the land of Israel; the counting of the first three
  years of a fruit tree when the fruit is not allowed to be eaten
  (Orlah), and calculating the tithes for grain and vegetables.  

  4)  The 15th of Shevat is the New Year for trees with reference to
  calculating tithes due to be given from fruit of trees in the time
  of the Temple.   

    Source: geocities.com/heartland/oaks/5346/Literature

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