A NATIONAL PLAN FOR AMERICAN FORESTRY 849 



the possibilities of future development, it is necessary to look into the 

 financial conditions of these counties. In Wisconsin, real-estate taxes 

 are collected by the townships which pass the county share on to the 

 county treasurers. Some of the county funds are then returned to 

 the townships as county aid for schools, etc. A special law permits the 

 townships to turn over the delinquent tax lists to the county in lieu 

 of cash. Thus, from many heavily delinquent townships the county 

 receives little or no cash or may even be in debt to the township. 

 In one county in 1931 the county levy was $140,000. Of this, $41,500 

 was received in cash, the balance of $98,500 in the form of delinquent 

 tax lists. The county returned $40,000 to the townships for school 

 districts, which left a balance of only $1,500 in cash for county 

 purposes. The banks have refused further loans; the county is in 

 distress. 



When the county takes deed to the delinquent lands, as it is able 

 to do after three years, the townships are no longer able to enter 

 taxes against the lands and pass the charge on to the county. Thus, 

 it is distinctly to the counties' advantage to take deed to the lands 

 as rapidly as possible. If the land is then entered under the forest- 

 crop law, both the county and the townships are further rewarded 

 by the grant of State money. During the past year, counties have 

 been taking deed to tax-delinquent land as rapidly as possible and 

 are entering large blocks under the forest-crop law. 



The purpose of the county forest law is good. The conservation 

 commission is authorized to examine the areas offered for listing and 

 determine that they are suitable for forestry purposes. It is empow- 

 ered to supervise the expenditures of 10 cents per acre granted to the 

 county for forestry purposes. The State is to receive three fourths 

 of the yield from the forests. The disquieting phase of the arrange- 

 ment is that most of the counties concerned are not financially able to 

 enter into a forestry undertaking in any sort of an adequate way. 

 They are not prepared to spend the funds necessary to make the land 

 productive. There is little question but that the counties are taking 

 up the plan primarily as a means of getting State aid. 



The creation of county forests is a step in advance in that it 

 involves a certain amount of rough zoning. It blocks up land which 

 is unsuited to private development into forestry units and prevents 

 further settlement in them. It stimulates local interest in forestry 

 and it is probable that some progress will be made in developing 

 some of the areas. 



To men familiar with the forestry counties' financial situation in 

 Wisconsin, however, and to those who have had contact with forestry 

 undertakings of such local nature in other States, the county-forest 

 plan seems to be but a transition toward State forests. It is possible 

 that the units may remain nominally county forests for a long period 

 of time, but the cost and responsibility for development must be 

 largely assumed by the State. 



The counties may become a more important factor in the Minnesota 

 situation. Title to tax-delinquent land passes to the State in Minne- 

 sota after 5 years. In 1933, 4,000,000 acres will be involved. The 

 State is to hold the land as trustee for the various taxing units in the 

 proportion of the unpaid taxes. The State's equity in these taxes is 

 usually less than 10 percent. There is a considerable disposition 

 among the local county and township officials to feel that under 



