io6 FOREST VALUATION 



That this is not easily overcome by law is well illustrated in the 

 report of the State Tax Commission of Michigan where it is shown 

 that about one half of the state, in 1914, was assessed at nearly full 

 value, (ninety-seven per cent), and the other half at only sixty-nine 

 per cent, in spite of the law which requires assessment at full cash 

 value, and in spite of the efforts of past tax commissioners. As 

 late as 1911 the assessment for the whole state was about sixty-one 

 per cent of the full value. 



Assessment is not always simple. A i6o-acre farm with ordi- 

 nary buildings may make a good net income and yet sell for only 

 $50 an acre while a similar farm with fine brick buildings, etc., may 

 not pay expenses and yet sell for $TOO an acre. Fundamentally the 

 owner of the first farm is better able to pay. In practice the second 

 fanner pays double the taxes. 



A store or factory doing poor business may not be worth the 

 land and buildings, or visible property, one doing a good business 

 may be worth five times the sale value of the visible property. Of 

 two railways from Detroit to Chicago the shorter one is the best 

 paying and most valuable but the longer route cost more money to 

 build and maintain, etc. 



2. The rate of taxation is set to meet the expenses necessary 

 or supposed to be necessary by state, county and town. The total 

 taxes, state, county, town, including road, school, etc., for Michigan 

 have been about fifteen to eighteen per thousand dollars worth of 

 property.. Of $16.55 total taxes in 1902, $12.26 were for local taxes, 

 town, school, roads, etc., $2.41 for county and only $1.88 for state. 

 Naturally the local taxes vary most, and vary from one school dis- 

 trict to another, even in the same township. The great range for 

 different counties in the same state is apparent from the following : 

 for 1901 the average tax rate for the different counties in Michigan 

 was as follows: 



Over $ 50 per $1000 property in I county 



40-49 5 



30-39 13 



20-29 30 



15-19 18 



10-14 15 



Below 10 dollars i 



It is apparent that in any county where timber is assessed at 

 full value and taxed at forty dollars per thousand of value, the inter- 

 est and taxes eat up the property every six or ten years. Since this 

 rate is an arbitrary affair without limits and left to local politicians, 



