878 A NATIONAL PLAN FOR AMERICAN FORESTRY 



present stage of the breakdown in private ownership or predict its 

 trends. Laws are so designed, or so loosely administered, as to keep 

 land from coming into public ownership, even though there may be 

 a rapid turnover of private ownership at tax sales. The problem is 

 complicated by the fact that the climate and topography create an 

 exaggerated hope of colonization by settlers on cut-over land. This 

 and prospects of oil or minerals give a speculative value that encour- 

 ages private retention of the lands, temporarily at least. 



In 8 southern States (Florida, Arkansas, Louisiana, Mississippi, 

 Texas, Oklahoma, Alabama, and Georgia) there has now fallen into 

 the possession of the State or county some 9,430,000 acres of com- 

 mercial forest land, or 7 percent of the total forest area of the region. 

 The area delinquent for 1930 and 1931 taxes, which has not yet 

 reverted, is estimated at 4,220,000 acres, or 3 percent, of the total com- 

 mercial forest area. The 8 States rank in amount of delinquency in 

 the order given above. Whether or not these areas will remain in 

 public control cannot be predicted; in some of the States, notably 

 Florida, landowners do not consider these lands reverted to the State, 

 but expect to recover title. Furthermore, some, if not most, of the 

 States have no policy or legislative authority for holding this land in 

 public ownership if it can possibly be restored to the tax rolls. 



In Florida, prior to 1925, tax delinquency was rare; since then it 

 has grown by leaps and bounds and in 1929 and 1930 tax sales 

 amounted to about 7 million acres each year. This means that less 

 than 80 percent of the property taxes levied were collected without 

 resort to sale, an extreme situation resulting from the collapse of the 

 land boom and dissatisfaction with tax levies. This is for all land, 

 but most of the acreage is forest land, chiefly in large blocks and more 

 than half in corporate ownership. In 1928 it was reported that 

 5,900,000 acres had reverted to the State, and the Florida Land 

 Owners' Association estimated on October 30, 1930, that over 

 7 million acres, or one fifth of the land area of the State, had re- 

 verted for chronic nonpayment of taxes. How much of this will be 

 redeemed by the original owners, or sold, or held in public ownership, 

 is problematical. 



Mississippi, in 1931, had matured title to approximately 275,000 

 acres of tax-title land. In April, 1932, 7,000,000 acres, mostly forest 

 land, were sold for unpaid 1931 taxes, one quarter of the total land 

 area of the State. It is estimated that 1,000,000 acres of this was 

 struck off to the State, the rest bid in by private parties. Of this 

 1,000,000 acres, much may be redeemed and probably a minority 

 amount remain in public ownership. 



Louisiana, in the period 1925 to 1930, inclusive, 535,379 acres in 

 rural Louisiana (forest and farm property) were certified to State 

 ownership a net area, after allowing for all redemption, cancelation, 

 and duplications. From 1925 to 1927 there was a decrease in the 

 reverted acreage, but it rose thereafter and in 1930 took an enormous 

 jump in spite of the average assessed valuation being less than in 

 any year since 1925. However, the prospect of oil has apparently 

 been a check on reversion in this and some of the other Gulf States. 



Alabama is reputed to have very little delinquency or at least very 

 little that advances beyond the point of advertising. The explanation 

 is probably a comparatively low rate of taxation and a prospect of 

 oil or mineral wealth beneath the soil. 



