FOREST TAXATION IN THE UNITED STATES 17 
either an unweighted or a weighted average of assessment ratios, 
would not be weighted by value in calculating the coefficient of dis- 
persion. Since this investigation is primarily concerned with inequal- 
ity in assessment as measured by value, the coefficient of dispersion 
is in all cases weighted by value. 
The appraisals which were made in the course of the original inves- 
tigations, when considered singly, are not sufficiently accurate to 
warrant the application of as precise a measure as the coefficient of 
dispersion to the assessment ratios based upon them, with the pos- 
sible exception of those made by local experts in the towns of Fremont 
and Richmond, N. H. Coefficients of dispersion for these two towns 
and for counties in the other States where sales were used as the 
basis for assessment ratios are given in tables 40 and 41. It is evident 
that in all of the political units represented in these tables the varia- 
tion in assessment ratios is great enough to impose a serious burden 
of unequal taxation on the overvalued properties, with corresponding 
advantage to the undervalued. 
TABLE 40.—Coefficients of dispersion by property classes; Wisconsin, Oregon, and 
Washington } 
Resi- 
State, county, and period covered Timber | Cut-over| Farm Resort eo cael 
ness 2 
Wisconsin, 1925-27: Percent | Percent | Percent | Percent | Percent | Percent 
ShT array See ka RR ae Ene Se 16 41 22 26 24 33 
a yifle] De eae Borate Stes eae ee ye he 33 25 45 31 38 
IBS UTI GG be eee ee eet SE ea aoe GA ete 33 30 53 24 39 
DOuclaste JF! 3b oy SR AEE Se EL Eee e eee EEE ee 38 24 47 40 39 
TERS SN OV GTS eee ee aa IL Ak S| DE OR Co 26 55 44 35 42 
TOTES GE ere Ul TANS AP Rae eh ae BO eA 28 27 49 34 37 32 
CO) Glas 2 oe ee RNase, SUI ts a dpe ere ee 29 30 42 49 51 50 
STATA Ce ed i Sc aT 17 49 21 42 44 35 
Winco nGs: t LEC UES Dae See 13 25 25 36 29 30 
IVGarine Ge so. ys soo a Se ae LAN Sara aes 48 34 33 39 43 
Oneida esses LPs Rey Tie RAN AAL Re Ree Belo LUN Oe ie 26 36 40 34 37 
PPI CO he Bes ox a a pe ye ae 18 29 25 22 29 30 
RICHI Ca aes eo Re nV pe cnet ll Mra trae gece Petar Sabon Ha es a eee 24 14 
TIS Ke et ENS EE) ER EOI eh ey eit A 29 26 49 38 35 
SWAG Ts ee ae ee pene eae Nuratotal in ee ala Tae he 43 35 49 46 48 
Shawan ole Lee laa Ne ee eae 25 28 19 32 33 30 
Ra VlOree beh as beak w aml arise oT 12 19 VQ) I ae wear ah 25 21 
VISE nL Be SR en WW et Oy si fk aaa 31 45 43 41 45 
Wiashibtrmty {eis tea fe Ne PE ae Sa Pe CD CEA, 38 223 52 47 47 
Oregon, 1921-28 (verified): 
DCT ae Ps hh Re NR 2 See 39 48 BVA Mei ee eal 57 34 
Gr i he als Fla ae ee id 46 35 Behn | hye ae ea eg aren el Ape 46 
ee AO Nog pb Gee al A vaehoee ty = (eh Om a 40 43 Bid i ee Oh 56 44 
Mane eteik eee EE). ASO Re aa ee 49 32 P51 | Me ta eaten Bat 44 40 
Oncor 1021-38 (unverified): 
ALSOP NS aie ARRAS Ned TA te Se eae eae 19 37 AD A LIB Ricraiah Sa 8 55 21 
GOS ee RN IR se i dip oN Maer 47 53 OA i |tticwe! spoken 43 41 
ARAM OO kas A ee ea A 34 25 SENS ean pelea 37 39 
Washington, 1921-28 
Claas eee a tee ten eae eet oe 32 45 PaaS gi Ls eran 42 
Grays Harbors sou ee sa eae ea 36 68 {5PAS) earth els 65 55 
1 Source of data: Refer to tables 27 and 28. 
4 The figures for Oregon and Washington represent the “‘other’’ property class. 
3 Includes 13 verified sales not treated independently because of their small number. 
