I IO 



FOREST VALUATION 



5. The state and. local taxes in Germany are not always com- 

 puted by the same methods, in fact it is common for state taxes to 

 be levied as income tax and local taxes as ground or property tax. 



Since the state forests pay local taxes, corresponding to county, 

 town, highway, etc., taxes with us, and since these local taxes repre- 

 sent probably not less than seventy-five per cent of all taxes paid, the 

 following figures are of interest, doubly so because they affect a 

 large proportion of all forests of the several states. 



Local taxes paid on the state forests of Wiirttemberg on a total 

 area of about 490,000 acres : 



Assuming these local taxes to be seventy-five per cent of total 

 taxes the forests of Wiirttemberg were taxed in 1908 on a basis of 

 about $8.40 per $1,000; or 8.4 of net income, or 6.5 stumpage tax, 

 or 54 cents an acre. The following figures represent the same con- 

 dition for the state forests of Baden for the year 1002, arranged by 

 the political districts: 



