Contour trees have been developed to visualize or encode scalar data in imaging technologies and scientific simulations. Contours are defined on a continuous scalar field. For discrete data, a continuous function is first interpolated, where contours are then defined. In this paper we define a discrete contour tree, called the iso-tree, on a scalar graph, and discuss its properties. We show that the iso-tree model works for data of all dimensions, and develop an axiomatic system formalizing the discrete contour structures. We also report an isomorphism between iso-trees and augmented contour trees, showing that contour tree algorithms can be used to compute discrete contour trees, and vice versa.