TAX RATES IN EUROPE 



III 



Local taxes paid by the state forests of Baden in 1902 : 



The great variation in the local taxation as it appears in this 

 table is, no doubt, due to the fact that so many villages and towns 

 in parts of Baden have large communal properties which relieve 

 local taxation very materially. 



On previous assumption of local taxes representing seventy- 

 five "per cent of total taxes the Baden forests were taxed in 1902 

 about thirty-eight cents an acre : six dollars and eighty cents per 

 thousand dollars worth of property ; six and eight-tenths per cent of 

 net income ; or five and eight-tenths per cent of stumpage cut per 

 year. 



In Prussia with about 6,540,000 acres of state forest the local 

 taxes for many years varied between three and a half and four and 

 a half per cent of total expenses. Taking the year 1892-93 as basis 

 of income and expenses, the following results.: 



Total income per acre $ 2.66 



Total expenses per acre i . 38 



Net income per acre 1 .27 



Value of forest per acre on 10% basis 12.70 



Local taxes at 4% of expenses per acre: 5.2 cents, 



Local taxes per $1000 property 420 



As per cent of net income 4-2% 



As per cent of stumpage 2.3% 



