FOREST TAXATION IN THE UNITED STATES 87 
all of the forest land in these counties. This method of assessment 
does not require the exercise of judgment in assessing each individual 
property, but does require the exercise of judgment, based on a large 
array of facts, to determine the value zones and the unit values therein. 
The results of assessments based on commercial timber cruises are 
good or bad, depending on the honesty and ability of the persons 
connected with the undertaking. In a certain county of Oregon the 
county cruise was let to a nonresident contractor who hired cruisers 
to do the work. The contractor was informed by the county court 
that his cruise would have to show an increase over the old or his 
contract would not be renewed, 1. e., it was agreed even before the 
inventory was begun that the valuation was to be increased. It was 
pointed out by many citizens that this was a poor cruise and too 
hastily made. After considerable local controversy, the cruise was 
stopped before it was completed. In another Oregon county the 
county cruises did not take account of the alder timber, as it was 
considered to be a waste species of no value. Yet there were two 
mills in the county cutting nothing but alder and cutting a total of 
a million feet a year. 
In contrast, the timber cruise in Coos County, Oreg., which was 
begun in 1926, may be cited as an example of a satisfactory cruise. 
All classes of property owners in this county seem to be well satisfied 
with the results and believe that most of the inequalities in timberland 
valuation have been eliminated. The cruisers were paid a fixed sum 
per day instead of being paid by the acre, and field expenses were 
paid by the county. ‘Two lines were run through each timbered 
forty, while through some of the more heavily timbered forties, four 
limes were run. The three crews (cruiser and compassman) finished 
a timbered section in 2 days on the average. Merchantable trees 
were counted for 2 rods on each side of the line, and an average 
volume per tree estimated for each forty. The three crews worked 
10 months a year for 2% years to complete their work. 
EXPERTS 
In California there is a— 
large number of cases in which the local authorities have at great expense sought 
the assistance of outside commercial agencies in assessing real estate. In at least 
one county (Alemeda) there is a charter provision requiring the periodical employ- 
ment of such an agency (12, p. 130). 
In Ohio— 
a number of the auditors [county assessors] employ appraisal companies to appraise 
all or part of the lands of their respective counties. Others appraise properties 
with the advice of local real estate boards and other bodies. 
_ This use of experts is, however, the exception rather than the rule 
in rural assessment practice. 
LAND CLASSIFICATION AND UNIFORM ASSESSMENTS WITHIN A CLASS 
Another method of valuation, more common than those given above, 
is the classification of land and the use of uniform rates per acre within 
each class. In Baker County, Oreg., it was found that cut-over land 
was assessed almost uniformly at $2.50 an acre. In Coos County, 
Oreg., the assessor made a practice of assessing cut-over lands at a 
16 COMPTON, R. T., OHIO REPORT ON PROPERTY TAXATION. Unpublished manuscript. 
