10 TAXATION OF FOREST LANDS 



allowance of 10 per cent, for the cost of management, upon 

 the actual revenue, its rates being dependent upon the age 

 at which the forest is cut. Thus, if the forest is ten to 

 fifteen years old, the tax amounts to 6 per cent, of the 

 actual revenue; at fifteen years it is 5% per cent. ; twenty 

 to twenty-five years, 5 per cent. ; twenty-five to thirty years, 

 4% per cent. ; thirty to sixty years, 4 per cent. ; sixty to 

 ninety years, 3% per cent. ; ninety to one hundred and 

 twenty years, 3 per cent. ; one hundred and twenty years 

 and above, 2% per cent. 



SWITZERLAND 



Canton Aargau. The forests are assessed with refer- 

 ence to stand of wood, productiveness of soil, situation 

 with regard to market, and local price of wood. Revi- 

 sions in assessments are made every six years. 



Canton Appenzell. In part of territory forest lands 

 are valued at one-half the selling price; in another part, 

 two-thirds of the official valuation are subject to taxation. 



Baselland. Forest lands are taxed with the produc- 

 tive value in view. The productive value is determined 

 by the government forest expert. 



Baselstadt. Arbitrary valuation without regard to 

 yield, or even sale value. In some cases the land is uni- 

 formly taxed 4 francs per unit of area, without regard to 

 locality or stand. 



Borne. Forests are valued according to their average 

 power of production, based on a rational management. 



Freiburg. Forests of communes and of private per- 

 sons are appraised at so much per square meter, and 

 classed in their divisions by a commission. System rather 

 arbitrary. 



Cantonal forests are assessed according to average yield 

 of last ten years. 



Orisons. Assessment based on yield that may be ob- 

 tained without reduction of stand. 



Lucerne. Purchase value, location, yield and current 

 prices of wood products are taken into consideration in 

 assessing forest land. 



