Tax Situation in New Hampshire 475 



Of these 126 lots, 65, or 51.7 per cent, have been entirely cut 

 off since they were personally examined by the writer in 1908. 

 The other 61 lots, or 48.3 per cent, may be classified as follows: 

 Two were cut before the 1908 study ; the owners of four are 

 negotiating for the sale of their lots at this time; on several lots 

 the owners have cut some timber from time to time ; and on 

 the balance the timber is still standing and it is not known whether 

 sales are contemplated or not. A number of these remaining 

 lots are owned by persons of means who have no particular 

 desire or intention of removing the timber. 



A comparison of the 1908 and 1914 assessments and the rela- 

 tion between assessed and actual values on the 61 lots not cut 

 over since 1908 shows the following: 



Twenty-four lots have increased up to 100 per cent in assessed 

 value with an average of 66.5 per cent, and represent an average 

 per cent of assessed values compared to actual values of 74.6 per 

 cent. 



Thirteen lots have increased 100 to 200 per cent in assessed 

 value with an average of 145.3 per cent, and have an average 

 per cent of assessed values compared to actual values of 76.2 

 per cent. 



Eleven lots have increased 200 to 300 per cent in assessed 

 value with an average of 246 per cent and have an average per 

 cent of assessed values compared to actual values of 65 per cent. 



Two lots have increased 300 to 400 per cent in assessed value 

 with an average of 323 per cent increase and an average per cent 

 of assessed values compared to actual values of 65 per cent. 



One lot has increased 500 per cent in assessed value and the 

 assessed value is 75 per cent of the actual value. 



Two lots have increased over 600 per cent in assessed value 

 with an average of 616.5 per cent and have an average per cent 

 of assessed values compared to actual values of 70 per cent. 



Three lots have decreased slightly in valuation. 



Two lots are assessed the same as in 1908. 



Three lots do not furnish all the data necessary to make com- 

 parisons. 



The average per cent of increase in assessed value of all the 

 53 lots which have been advanced since 1908 is 161.7 per cent. 



The average per cent of assessed values compared with the 

 actual values of all these lots is 74.6 per cent. 



On the 65 lots cut off between 1908 and 1914, or 51.7 per 

 cent of the total, the assessed values of the year preceding the 

 cutting are not known except on 15 lots, 10 of which were cut 

 after April 1, 1914. These 15 lots, therefore, furnish the most 



