86 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
an equal area of cut-over land. This method of analysis is discussed 
more in detail in a later section (p. 105), and in part 12, page 541. 
The use of maps as an aid in assessment is coming more and more 
into vogue. It is impossible to trust any tax roll that is not accom- 
panied by adequate tax maps. The use of maps is now required by 
law in Alabama, Florida, and New Jersey. The latest development 
has been the airplane map. A survey of real estate in certain towns of 
Connecticut by this method disclosed numerous parcels of land that 
had never appeared on the tax rolls, and the same condition undoubt- 
edly could be duplicated in other places. In Fremont, N. H., on 
the other hand, the assessed area of 10,831 acres was only 273 acres 
short of the surveyed area. The trouble with the listing is not that it 
overlooks a great deal of property, but rather that it classifies high- 
value land types in low-value categories. This situation needs cor- 
rection, and might easily be corrected by surveys and maps. 
A recent reassessment in the town of Greenwich, Conn., involved a 
complete set of aerial maps for the town. The complete reappraisal 
and reassessment of property upon the basis of the aerial survey re- 
sulted in $70,500,000 in property being added to the tax rolls (8, 
‘Ds CONE 
It was found that all farm land not too isolated in Coos County, 
Oreg., was mapped, and that the particular type of land, bottom laad, 
bench land, etc., together with its area, was noted directly on the map. 
There is much evidence that both the recent cruising of timber in 
this county and the mapping of the farm lands have been carefully 
done. 
It was found, for another example, that cut-over land in Clallam 
County, Wash., was assessed at from $1 to $10 an acre, according to 
location and physical characteristics of the land. The physical 
characteristics were obtained at the same time as the county timber 
cruise (1913-14) and show for each forty the type of soil and topog- 
raphy. Maps were made by pacing and use of the compass. The 
assessor of this county places much trust in these maps and believes 
them to be accurate. ‘Tillable land is also assessed at varying prices 
in this county by making use of the map. 
The land economic survey forest cover and soil maps which are 
being made in Michigan are used to a considerable extent by the 
local assessors in that State. Maps have also been used by the 
assessors of Durham, Fremont, and Boscowen, N. H., among other 
New England towns. 
In assessing timberland, the assessor sometimes is able to make 
use of private cruise data which may be made available to him. 
These aid him in arriving at figures which, in his judgment, represent 
the market value. In Washington and Oregon it was found that a 
number of counties had made county cruises of all forest lands. One 
county in Mississippi also had such a cruise. The results of these 
cruises show in detail the quantity of timber and wood products on 
each 40-acre tract. The county assessor then usually either marks 
on the map certain unit-value zones or designates them by description 
if there are distinct differences in timber and in cut-over-land values 
in different parts of the county. The value differences are based on 
species, accessibility, topography, climate, and other factors which 
are recognized as influencing market values. Given the cruise maps 
with the value zones delineated, it is a simple clerical task to assess 
