476 Forestry Quarterly 



complete information, but should not necessarily be considered 

 an average of all the Go lots cut off. 



The comparisons of assessments in 1908 and the year before 

 the cutting and the relative assessed and actual values on the 

 15 lots are shown as follows : 



Eight lots increased up to 100 per cent in assessed value with 

 an average of 33.2 per cent and have an average per cent of 

 assessed values compared to actual values of 72.8 per cent. 



Four lots increased 100 to 200 per cent in assessed value with 

 an average of 123.5 per cent and have an average per cent of 

 assessed values compared to actual values of 53.2 per cent. 



Two lots increased 200 to 300 per cent in assessed value with 

 an average of 278.5 per cent and have an average per cent of 

 assessed values compared to actual values of 75 per cent. 



One lot increased 542 per cent in assessed value and the 

 assessed value was 50 per cent of the actual value. 



The average per cent of increase in assessed value on the 15 

 lots is 123.2 per cent. The average per cent of assessed values 

 compared with the actual values of these 15 lots is 66.4 per cent. 



If it were consistent to compare the 15 lots cut off after 1908 

 with the 53 lots not classed as cut off, the figures would fail to 

 show that the tendency to cut off lots is in proportion to the 

 increase in assessment or to the per cent of the actual value 

 assessed. Such a comparison actually shows that the lots not 

 cut off have a somewhat higher per cent of increase in assessment 

 and are assessed at more nearly their actual values than the lots 

 which were cut. This comparison, however, cannot be made 

 because the assessments on the lots not cut have continued to 

 increase, while the reverse takes place on most of the lots as 

 soon as they are cut over. 



That there is an astonishing tendency to cut off woodlots 

 cannot be denied when it is seen that 65 out of 126 average 

 woodlots standing in 1908 have now disappeared. Also there 

 must be some relation between the tax assessment and the ten- 

 dency to cut, when it is seen that the average increase in assess- 

 ment since 1908 of all lots up to the time of cutting or to the 

 present time (where the lots are still standing) is 153.2 per cent. 

 Furthermore, the question of how high the assessments may go 

 without damaging results becomes of grave importance, when it 

 is realized that the average assessed value of all the lots is 72.7 

 per cent of the actual values. 



