MARCH Ist VALUES PER ACRIE 



1926 1925 1924 1920 1919 1918 



$ S ' $ $ $ $ 



Poor Plow Lands ., 13.50 13.00 12.50 21.80 20.00 21.90 



Good Plow Lands..; 29.60 27.90 30.00 50.50 45.30 48.50 



All Plow Lands 22.50 18.50 21.50 36.00 33.50 36.50 



All Farm Lands— Improved 27.00 23.50 25.50 42.20 40.00 43.00 



Same Unimproved 19.00 15.00 19.00 35.50 32.50 33.00 



In these estimates which are the annual averages of the judgment of a large 

 number of farmers as to values on March 1st each year, is shown the trend of 

 land values through the war period and the deflation period. 



TREND OF TAXES 



The trend of taxes per acre of farm lands and per head of livestock has also 

 been downward. According to a recent report of the State Equalization Board, 

 these averages have been as follows: 



1926 1925 1924 1920 1919 1918 



cents cents cents cents cents cents 



Average Tax per Acre Farm Land 14.1 14.5 15.4 19.3 18.0 14.5 



Average Tax per Head Cattle 53.6 44.5 45.5 87.1 94.8 104.0 



Average Tax per Head Sheep 17.6 14.3 11.9 18.6 16.7 28.8 



Comparison of the tax table in case of land with the preceding table on land 

 values as estimated by farmers themselves not only shows that taxes have come 

 down in relatively close proportion to the decline in values, but they continued to 

 decline in 1926 when land values were rated slightly higher by farmers them- 

 selves. 





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