FOREST TAXATION IN THE UNITED STATES 121 
TaBLE 32.—Number and value of properties sold by assessment ratio and property 
classes, 1925-27; Lincoln County, Wis.} 
Residential 
and business| A!! classes 
Timber Cut-over Farm Resort 
Assessment ratio 
class 2 
Sales | Value | Sales} Value | Sales} Value | Sales} Value | Sales | Value | Sales | Value 
Num | 1,000 |Num-| 1,000 |Num-| 1,000 'Num-| 1,000 |Num-| 1,000 |Num-| 1,000 
ber |dollars| ber \dollars; ber |dollars| ber |dollars| ber |dollars| ber |dollars 
OES Coed es Rae (Oh) esata Qui peewee: Oye 2 3.9 Ove send 2 3. 9 
SDK OOS gage Le eee Oye 1 0.6 4 9.1 9 9.3 3 7.4 17 26. 4 
S039 Fee Se 2 2.0 3 4.4 12 52.4 16 13. 8 4 8.9 37 81. 5 
AAO 22 cies Se Th We eas 2 10. 8 i) 4.8 28 98. 6 14 25. 6 5 2.8 54 142.6 
B= 5 Oe ane oe ee 6 12.2 18 15. 5 25 90. 4 22 10. 6 6 10. 0 77 138. 7 
GO=69 Re aes es 2 4.6 21 12.6 23 72.1 21 10. 4 8 11.0 75 110.7 
CAO VAS Va ths tae oe gee 1 3.8 14 24.6 15 40. 4 17 10. 3 5 3.5 52 82.6 
SB (ss Oe a Sy BI) Aa Ojeda sees 21 15. 4 9 22.7 9 2.0 CH (Dee ta 39 40. 1 
GOH 9G Rte ee ae ei Onsen 11 10.3 8 12.9 2 .9 2 1.4 23 25. 5 
TOO=0OW RE. Aaa Oe ee ee 28 29.9 3 6.7 7 2.7 2 674 .40 39. 5 
LONG Bee eee Ou esos 7 6. 2 OQ) SS ON Soke Op eee 7 6. 2 
20 = 29M eee ae oe ee 1 4 10 4.1 1 1.5 2 oe) Op esee 14 6. 3 
SO 139 eee ee Oye ee ees 2, 9 1 3.3 2 1.0 1 LD 6 5. 4 
A014 Que ese (0) eee eee 2 4 of Opes ese 1 ee Onecare 3 .9 
PHO 15 One eee eS C0} ee 5 1.5 Open 3 .6 Os kona 8 2.1 
T6O=169 N22 Se eee 60) | Resta us 2 6 (OR aspera eee (0) Hee ae ees (OFF ae a 2 .6 
TSO 189 See Oi eae 1 .3 Obes ees 1 aul CO} aie 2 .4 
190-199_______-_-_-_-- Ove se ee 1 13 Oey oe sees Ossie Oy tena 1 3 
200-209 se eo ee Oy eae 1 574 CO Nitesest eee 2, 2 OU eae 3 .4 
PHN O72) [2] sis ae ec Onjbege Ret 1 a 3h (yy aca QO; eeeare Oj) SSae eee 1 aul 
280 260u sur eut Ss iy eee ee Oy eibras:: Od aN a 1 2) (i GSUae 1|} @) 
BO0=309 seas ee OL ON Soe 1 nil OnE eeeees Qn) vee (1) hfe aaa 1 ol 
Ca Ha OFC 0S J i Se Os) esate OV ees Oe eae ee 2 .2 QO) |e ae 2 57 
43034392 eee ie Queene iapeaan 4] 4.2 (OSH RA ee OV ee as CO pi ailitacd ae S| ieee 
Motales see 14 33. 8 155 | 133.1 129 | 410.1 133 92.1 36 45.4 467 | 714.5 
1 Source of data: Information from records of the Wisconsin Tax Commission (refer to table 27). 
2 No sales in classes omitted. 
3 Value of $50 or less. 
4 Eliminated in computing totals. 
TaBLE 33.—Number and value of properties sold by assessment ratio and property 
classes, 1921-28; Baker County, Oreg.! 
Cut-over and 
prarine Farm Other All classes 
en ee —— | 
Sales| Value | Sales| Value | Sales! Value Sales} Value | Sales} Value 
Assessment ratio class 2 
Num-| 1,000 |Num-| 1,000 |Num-| 1,000 |Num-| 1,000 |Num-| 1,000 
ber | dollars | ber | dollars | ber | dollars | ber | dollars | ber | dollars 
GeO se See ee chet 1 0.8 Oise es 1 0. 4 CO) tea ee 2 1.2 
Se a ES AS Oe 1 .4 Ose OF eae CO) ee teat 1 A 
20-20 pes oie pene ee Oa 1 1.5 QO) eae ea 4 20.1 2 2.9 7 24. 5 
30 ROOM eee Lerma wees 1 3 Que saee 5 89.7 1 3.1 7 93.1 
CS a a nea ce 2 9.2 3 3. 8 5 23. 8 2 2.2 12 39.0 
OS ee ae tad ele kere Sa 1 2.2 2 4,9 6 64. 6 (Oa Se 9 71.7 
605695222 e eee ee ae (Vis Paes eee a 1 6 11 83. 2 Oy ese 12 83. 8 
CUP ALR A oi US UHL Oye ees Opava kone 8 37.6 2 1.2 10 38. 8 
SOS Ose ates See ele 3 3.1 2 2.3 6 35. 6 CO eager 11 41.0 
GOSS Ose ee ae eRe ee oe ee 1 Mea, Qi eeyee ee On eee Qe eee 1 Me 2 
LOO=I09 Serene a ea een 1 1.6 2 .6 2 12.8 1 ad 6 15.7 
DQ EWG Se oas See oee sees ee Oues sees 4 3.1 5 17.9 1 5.0 10 26. 0 
NPA = 3A Sea ee a Aspe aol 1 2 Oe sae 2 3.5 Of s2eewess 3 3.7 
TSQ-VSOE! Se Sse Pee ee ae ) be secaee 2 1.5 1 7 Ul se eee 3 2.2 
AO RV A QE ee Ce 214 e SS ie ee Vileesansse 1 1.0 Op Eee aeehes Ques a es 1 1.0 
MOO SI59 oe ee ees ee Op nea 2 1.6 Oy | Paes (ON bare oa 2 1.6 
AO MAGS Oe eens Sea Eee OM ea See Op: See eee 1 8 1 ai 2 «9 
200—20 Ose aie ea Se ee O) poe ee 2 2 QO) ees ea 1) ape Se 2 .2 
PANY Pa) a ee ae ap Sa eae Ue eee One eee eke 1 6 OEE ey 1 6 
220 e200 wahoo ease eee Olifants Oe se eee 1 2.7 ON ee eee 1 2.7 
200 200 aaa aaa oe Gees ae See US) ae 1 8 OL seeeeeee Ouieeeen ey 1 .8 
280-280 ee a ae eae ees Oh fest ase 2 1.2 Opes eee Opeaneaes 2 1,2 
480-4800 eae oe oe es co ae ol 3.5 Op Sessa Oy ae eee OM oeees es CO) aed Ait 
Totalememe kee aera 13 21.0 24 21.6 59 | 394.0 10 15.2 | 106 451.8 
1 Source of data: Information from public records and parties to the transactions (refer to table 28). 
1 No sales in classes omitted. 
3 Eliminated in computing totals. 
