308 INDEX 



ARTICLE PAGE 



Tax on value of property 151 142 



Taxable value of property 152 143 



Taxation for timber lands, problem of 165 145 



of forest land bare of timber 166 161 



bearing merchantable timber 166 162 



property in Massachusetts 166 163 



Pennsylvania 166 161 



per cent of values taken by, for forest property 158 149 



scientific, combined capital tax and income tax 163 154 



forest property tax 159 149 



land tax 160 150 



income or products tax 162 152 



Taxes as an expense 103 76 



based on value, not on cost 161 151 



comparison for forests of different age classes, Table II 158 148 



of, on basis of forest rent versus soil rent 161 151 



sources of revenue from which to meet 149 141 



under general property tax 164 155 



Telephone installation, cost of 100 75 



Temporary annual rentals, future value of 79 56 



present, expectation or capital value of 81 58 



intermittent rentals, future value of 82 59 



present, expectation or capital value of 83 60 



outlay in forestry 94 71 



Theory of forest rent 156 146 



soil rent 166 145 



Timber as an agricultural value 239 230 



bonds, security for 96 72 



cost of investments in 106 79 



deterioration of 185 196 



estimates, closeness of utilization as affecting 217 219 



estimating, correction factors 222 221 



errors in methods 219 220 



field methods of 218 219 



quality of timber 223 222 



reports 224 222 



strip methods 219 220 



use of forest types in 221 221 



estimation of 216 218 



immature, partial loss, damages 141 132 



total loss, damages 142 133 



lands, problem of taxation for 166 145 



merchantable, definition of 167 166 



damage to 140 131 



reconnaissance; the map 214 217 



rights 96 72 



separate from land, value of 119 98 



standing, investment in 96 72 



