L'NITED STATES TAX RATES IO7 



it is quite common that the tax rate and not the tax assessment is 

 the more dreaded phase of taxation. Good, old settled, rural dis- 

 tricts in southern Michigan commonly fall below ten dollars per 

 thousand of property while poorly settled, new, districts are normally 

 high in their tax rates, in fact one of the most sparsely settled coun- 

 ties in 1901 had an average tax rate of over sixty-three dollars per 

 thousand of propertj'. It is doubtful if rural taxes should be al- 

 lowed to go much above ten dollars per thousand. 



In this connection the following table is interesting: 



Tax Rate Per Thousand Dollars of Assessed Valuation, 



according to bulletin 109, Department of Commerce and Labor, 

 1910, p. 849: 



1902 1890 1880 1870 i860 



Continental United States $20.50 $18.50 $18.30 $19.80 $7.80 



Xorth Atlantic, Maine- Penna.. . 18.30 16.40 17.70 18.70 g.70 

 South Atlantic, Delaware- 

 Florida 16.00 14.40 12.70 14.10 3.80 



North Central. Ohio-Wisconsin- 

 Kansas-Minnesota ^.70 23.70 20.90 24-00 11.70 



South Central, Ken tuck}- Arkan- 

 sas-Alabama-Texas 17.30 14.30 16.30 18.00 '4.10 



Western, including Pacific Coast 25.50 19-90 22.30 25.50 17.70 



Ohio 23.80 19.10 16.80 20.10 10.00 



Indiana 19.70 18.20 16.40 16.30 9.00 



Illinois 51.50 40.90 31.30 45.20 15.70 



Michigan 16.60 16.10 16.70 19.90 10.80 



New York 22.20 19.80 21.30 24.70 11.00 



Pennsylvania 14.90 14.00 17.10 18.70 12.10 



Massachusetts 15.80 14.60 13.40 15.70 9.60 



Wisconsin 13.60 22.90 18.70 16.20 12.50 



The above table indicates that Michigan, in this, as many other 

 matters is very nearly average and also that for the entire Union 

 fifteen to twenty dollars per thousand is considered a reasonable 

 rate. The tendency to increase in rate may be expected to give way 

 to a tendency to decrease with about twelve dollars per thousand as 

 the proper minimum for the state and about six dollars for rural 

 property. In circular 132, A, United States Department of Agri- 

 culture, 191 3, this rate of six dollars per thousand, of farm property, 

 is accepted as average for farm property in the United States. As 



