FOREST TAXATION IN THE UNITED STATES 29 
TaBLEe 10.—Representative localities selected for study of finances of forest and 
agricultural committees—Continued 
CALIFORNIA (COUNTIES) 
Forest Semiforest Agricultural 
Del Norte Colusa 
Eldorado Glenn 
Mendocino Kings 
Nevada Sutter 
Plumas Yolo 
Sierra 
Siskiyou 
Trinity 
Some interesting facts about the various localities in these selected 
States are shown in table 11. 
TABLE 11.—Area and population of representative localities; selected States } 
Crop land Population 
State, date, and type of locality Total area ee : 
atio to er square 
Area total Total mile 
New Hampshire, 1929: Acres Acres Percent Number Number 
IROKeStLLOW Seppe ae a 587, 992 24, 740 4.2 7, 683 8.4 
Semiforest towns____.-_---____-_---- 455, 934 54, 940 12.0 15, 988 22.4 
Agricultural towns___-__.._-_------- 341, 354 56, 160 16.5 25, 509 47.8 
Massachusetts, 1926: 
I ORESEAUO WS ee ete ee ge ee oe 358, 621 22, 331 6.2 13, 4385 24.0 
Semiforest towns_________--_------_- 332, 882 57, 936 17.4 32, 541 62. 6 
Agricultural towns____--_-.--..------ 295, 911 59, 059 20. 0 56, 174 121.5 
New York, 1928: 
Forest counties.______-_.---._-_-____-- 2, 823, 680 101, 241 3.6 71, 286 16.2 
Semiforest counties___........____-_- 3, 356, 160 577, 130 17. 2 179, 196 34. 2 
Agricultural counties_________-.----- 4, 388, 480 | 1, 470, 076 33. 5 341, 152 49.8 
Minnesota, 1927: 
Forest counties_____________--------- 9, 164, 800 502, 743 5.5 117, 392 8.2 
Agricultural county (Winona) _-_--_--- 407, 680 188, 595 46.3 34, 744 54.5 
Washington, 1927: 
Forest counties______-.___._.___---_- 6, 931, 200 128, 587 1.9 121, 700 11. 2 
Agricultural counties__...-____--_--- 21, 000, 960 | 5,041, 271 24.0 266, 322 8.1 
Oregon, 1927: 
Forest counties-___._.---------------- 3, 964, 160 61, 987 1.6 71, 455 11.5 
Agricultural counties.__..---.------- 2, 582, 400 608, 533 23. 6 139, 760 34. 6 
California, 1928: 
Forest counties____...........----_-- 12, 890, 880 278, 873 2.2 83, 556 4.1 
Agricultural counties_-..........----- 3, 365, 120 | 1, 169, 072 34. 7 82, 374 15.7 
1 Sources of data: Crop figures from the U. S. Census of Agriculture; population figures computed from 
the Fifteenth Census of the United States, 1930 (6) by use of straight line interpolation between 1920 and 
1930; total area figures from local official records. 
In New Hampshire, Massachusetts, and New York the selection 
of localities was made with the help of State tax and forest officials. 
The character of the tax base was the guiding factor in making the 
selections. Forest localities, for instance, were those in which forest 
property predominated in the tax base; while agricultural localities 
were selected on the basis of predominating agricultural property. 
The forest localities in each of these three States have little crop land 
and small population per unit of area in comparison with the agri- 
cultural localities. Though there are no official statistics to show it, 
the forest localities are largely covered with second-growth forests, 
some of which are quite valuable. 
In Minnesota, on the other hand, the forest localities are much 
nearer to a bare land condition. The forests have been cut over or 
