TAXATION OF FOREST LANDS 



I. Ground tax alone exists only in Bavaria, Wurttem- 

 berg, Alsace-Loraine, Mecklenburg. 



II. Income and property taxes exist in Prussia. 



III. Income and ground taxes exist in Saxony, Baden, 

 Hessen, Saxe-Weimar, Oldenburg, Braunschweig, Saxe- 

 Meiningen, Saxe-Altenberg, Saxe-Coburg-Gotha, Anhalt, 

 Schwarzburg - Sondershausen, Schwarzburg - Rudolstadt, 

 Waldeck, Eeuss, Lippe. 



I. In Bavaria the tax is levied upon the gross yield 

 of the forest, determined on the basis of land estimates 

 made between 1808 and 1853. These estimates are anti- 

 quated. 



In Wurttemberg the net yield of the forest is taxed. 

 The land estimates were completed in 1887. 



In Alsace-Loraine the net yield of the forest is taxed. 



II. In Prussia the ground tax introduced in 1861 

 (May 21) has been abolished by the law of July 14, 1893, 

 as far as taxes from forest land payable into the State 

 treasury are concerned. Ground tax, however, still remains 

 optional with the counties, which are authorized by the 

 law of 1893 to levy the taxes as they think best, either in 

 the form of a ground tax upon the average net yield of 

 the forest, or in the form of an income tax on the net 

 revenue of the individuals. 



The forests of Prussia are taxed for State needs accord- 

 ing to the general income tax law of June 24, 1891. Be- 

 sides the income tax there is still another so-called auxil- 

 iary or government property tax for forests of certain 

 value, levied upon the forests of living persons (commu- 

 nities and corporations thus being excluded), according to 

 their market value. 



III. In Saxony there is (1) a ground tax levied upon 

 the forest soil, according to its average net yield, esti- 

 mated and fixed once for all by government authority at 

 the time of a special investigation made about fifty years 

 ago; and (2) an income tax upon the net revenue obtain- 

 able from private forests, such revenue being estimated 

 periodically. 



