FOREST TAXATION IN THE UNITED STATES od 
values per capita are shown in table 17. In Minnesota the forest 
counties have relatively low assessed value per capita. In spite of 
this relative lack of taxpaying ability, the tax revenues of these coun- 
ties are even higher in per capita terms from those of the agricultural 
county, Winona. Greater State aid makes total revenue per capita 
still higher in the forest counties than in Winona. The cost of 
government is ordinarily high in a sparsely settled region, and while 
the forest counties are making strenuous efforts to pay for these heavy 
costs, they will be inclined to lean heavily upon the State. 
TABLE 17.—Total assessed value and assessed value per capita by representative 
localities; selected States } 
Assessed value Assessed value 
State, date, and type of locality i State, date, and type of locality : 
5 er er 
Total capita Total capita 
New Hampshire, 1929: Minnesota, 1927: 
Forest towns_____-_---__- $15, 245, 799 | $1, 984 Forest counties_____-____. $155, 173, 353 | $1, 322 
Semiforest towns_-_-_------ 18, 803, 566 1, 176 Agricultural county 2____- 62, 218, 673 1, 791 
Agricultural towns____.__- 26, 830, 048 | 1,052 |} Washington, 1927: 
Massachusetts, 1926: Forest counties_________-_ 220, 536, 885 1, 812 
Forest towns. ____-_---_-_- 20, 041, 423 1, 492 Agricultural counties ____. 545, 416, 968 | 2, 048 
Semiforest towns_._---.-_| 39,821,187 | 1, 224 || Oregon, 1927: 
Agricultura) towns____-__- 67, 374, 093 | 1, 199 Forests counties_________- 100, 352, 046 1, 404 
New York, 1928: Agricultural counties_-___- 111, 828, 715 800 
Forest counties_.___-___-- 89, 403, 714 1, 254 || California, 1928: 
Semiforest counties___-_-_- 166, 108, 067 927 Forest counties. .-______-- 94, 424, 643 1, 130 
Agricultural counties_-__-__| 336, 813, 036 987 Agricultural counties_____| 118, 384, 345 1, 437 
1 Sources of data: Column 2 from reports of State tax commissions or other official records; column 3 by 
computation from this table and table 16. 
2 Winona County. 
DECADENT LOCALITIES 
The localities chosen were meant to be representative of general 
forest, intermediate, and agricultural conditions to be found in the 
various States studied. Extreme examples have been avoided. 
However, extreme examples are of value in indicating what can happen 
under certain conditions, and therefore it is quite proper to cite a few 
of them. New York is the State chosen for this purpose, although 
almost any other State would have done as well. 
With the aid of public officials, 10 decadent townships in New 
York were selected for study. Financial data for these townships 
were obtained from public records. These townships were, until 
recently, recognized as agricultural in character, but so many farms 
are being abandoned and so much brush is appearing on the vacant 
fields and pastures that the townships are now more forest than 
agricultural—and very poor forest at that. The forest stands are 
lightly stocked, and the trees have attained to no great age or size. 
In these decadent townships, highways and education account for 92 
percent of the cost of government. The communities can afford only 
those services which are supported in part by the State, and all other 
services are cut to the bone. Governmental-cost payments in 1928 
are shown in table 18. 
