FOREST TAXATION IN THE UNITED STATES 33 
with respect to road and other minor taxing districts. Probably 
interest charges in Oregon would have amounted to as much as in 
Washington if they could have been segregated in the same way. 
REVENUES 
The revenues of the various towns and counties were tabulated and 
distributed by sources. This distribution is presented in tables 14 
and 15, where property tax, other taxes, and miscellaneous are the 
only items which are not self-explanatory. Property tax includes 
poll taxes in Massachusetts, special assessments in California and 
New Hampshire, special property taxes in California, and the mort- 
gage-registry tax in Minnesota. These are all of negligible magni- 
tude and cannot be separated in the given States from property tax 
receipts as listed in the official reports. Other taxes, except as indi- 
cated in the preceding sentence, include poll taxes, income taxes, 
special property taxes, and license taxes. Miscellaneous includes 
fines, forfeits, escheats, and donations. It includes also in Wash- 
ington teachers’ retirement assessments, and in Oregon county budget 
estimates of all other revenue. 
TaBLeE 14.—Revenues of representative forest, semiforest, and agricultural localities 
compared by source; New Hampshire, Massachusetts, and New York } 
State, date, and source Forest localities Semiforest localities | Agricultural localities 
New Hampshire, 1929: Dollars Percent Dollars Percent Dollars Percent 
IPTOPCLEY take ood Bae 302, 897 57. 5 411, 604 57. 6 675, 263 56. 7 
Other taxesw ee eo ee enn 57, 196 10.9 116, 250 16.3 217, 261 18. 2 
Subventions and grants___-.---- 159, 108 30. 2 175, 456 24. 5 227, 981 19.1 
Miscellaneous___---.------------ 106 (2) 912 .1 3, 980 .3 
nteres tea Ll hs Me We 1, 805 .3 4, 373 6 9, 541 8 
General departments__---------- 10, 448 2.0 11, 520 1.6 57, 068 4.8 
Public-service enterprises_-_.__-- 857 2 0 0 8, 356 7 
Grossito talc ey 532, 417 101.1 720, 115 100.7 | 1,199, 450 100. 6 
Refund payments.__------------ 5, 742 af, it 5, 099 7 7, 274 eS 
INGE EOS ae en EUR aes 526, 675 100. 0 715, 016 100.0} 1,192,176 100. 0 
| SS | eS | Pe | 
Massachusetts, 1926: 
IPTOPERLY tax eae Se 385, 146 48.7} 1,012, 301 65.8 | 1, 781, 189 66.3 
Other faxes see eee ae 139, 029 17.6 222, 446 14. 5 347, 743 13.0 
Special assessments__.._-------- 735 1 4, 143 .3 3, 353 -l 
Subventions and grants__.--..-- 142, 888 18.0 166, 197 10.8 121, 748 4.5 
Miscellaneous___---------------- 62, 486 7.9 12, 026 aude 30, 063 1.1 
JOG H HCY EY PP a ee 12, 041 1.5 33, 209 229) 52, 223 2.0 
General departments__._-------- 32, 387 4,1 63, 666 4.2 78, 144 2.9 
Public-service enterprises... .--- 16, 542 Deal 23, 545 ib & 270, 432 10.1 
ABCGY PE WO gt Ey oO 791, 254 100.0 | 1,537, 533 100.0 | 2,684, 895 100. 0 
New York, 1928: 
IPTODEriWlaXs a2 ose eee ae) 2, 739, 019 69.9 | 4,516, 977 64.9 | 8,544, 140 61.2 
Othertaxes? feos eee 113, 192 2.9 243, 800 30 510, 200 3.7 
Special assessments_-____-------- 1, 378 (?) 3, 796 ay 27, 381 .2 
Subventions and grants___------ 676, 552 17.3 | 1,682, 998 23.8 | 3, 485, 925 25. 0 
Misceilaneous___---------------- 6, 104 2 12, 711 We 22, 101 ng 
EMEC ES Gee AIL ee. ald 23, 875 .6 48, 824 AU 70, 324 .5 
General departments____-------- 203, 733 5. 2 351, 911 5.0 772, 527 5. 5 
Public-service enterprises___---- 160, 019 4.1 128, 506 1.8 522, 684 3.7 
Grossi totale wees Cae ie a 3, 923, 872 100.2 | 6,959, 523 100. 0 | 13, 955, 282 100. 0 
Refund payments.-----.-------- 7, 307 re 1, 885 (2) 2, 756 (2) 
Net total ee oat ee 3, 916, 565 100.0 | 6,957, 638 100. 0 | 13, 952, 526 100. 0 
1 Source of data: Columns 2, 4, and 6: New Hampshire from reports of the State tax commission and from 
public records of town and school district finances; Massachusetts from records of town finances as printed 
by the commissioner of corporations and taxation; New York from the State department of audit and 
control and other official public records. Columns 3, 5, and 7 by computation. 
§ Less than 0.05 percent. 
101285°—35 3 
