132 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
TABLE 43—Assessment ratios of properties grouped by price per acre 
State, county, or town, and period covered $8 per acre | $9 to $20 | $21 to $50 | More than 
or less per acre per acre |$50peracre 
Wisconsin, 1925-27: Percent Percent Percent Percent 
HOreS GC COUME Yeas Ae Cau ees ead OR LE 90 74 44 31 
MangladeiCounty eee ae Nee ue Ee ek 165 72 66 62 
Tin Colm Ov tyes ee a ee dd Renee is heen ae 109 81 61 52 
IMarinectey © Ovni tyre eee ee pean een sete pI 154 79 61 43 
Price. Coumbye seers ts ss Rice tele peer MeL eo 3 142 91 76 62 
Taylor, Coun tiy esse Wat eI eee Si Ae ok athe 140 110 85 87 
Oregon, 1921-28: 
Baker County. 23 ee eee ee Si a ay 112 74 49 70 
Grant County ee EI EE UNE OY ae 95 47 35 20 
Kd amathaCoumtiys ssa See ee eee 93 51 37 26 
Ane COUN Gy 32s eee i a Ee i a 83 61 36 30 
Washington, 1921-28: 
Slallam dC ounit yee ae A TE naar is 188 99 92 62 
Grays pear bora © Ou biyeyse eae en a meee 141 60 66 42 
New Hampshire, 1928: 2 
TRO WaeO fs HOTT OT Ges Se oe ee 94 74 62 62 
ARO ind Ope IRC TWAS AG | eee ee 89 84 65 72 
North Carolina, 1925-30: 2 
Beaufort (County =2- 2222 ee ee ee eee 133 104 89 76 
Chatham ounty2 222 a ee eae ee 123 92 69 67 
Macon: County 22922 2 a eae ew 124 90 71 47 
1 Sources of data: Compiled from assessment ratios of individual properties. The sources are the same 
as those cited in tables 26 to 29. 
3 The class intervals are $10 per acre or less, $11 to $20 per acre, $21 to $50 per acre, and more than $50 
per acre. 
In 3 of the 4 Oregon counties, the 2 Washington counties, and 3 
of the 6 Wisconsin counties (Langlade, Marinette, and Price), the 
assessment ratios of the lowest price class are more than 50 percent 
higher than those of any of the other price classes. There appears to 
be no regression among the high price classes in the 2 New Hampshire 
towns studied nor in Baker County, Oreg. In Taylor and Langlade 
Counties, Wis., and in Chatham County, N. C., the “$21 to $50 per 
acre” and “More than $50 per acre”’ price classes have about the same 
assessment ratios, and in Grays Harbor County, Wash., the “$21 to 
$50 per acre’”’ class has a somewhat higher assessment ratio than the 
‘$9 to $20 per acre’’ class. With these exceptions, regression in assess- 
ment is regular in every sample county or town; the higher the price 
level, the lower the ratio of assessed value to true value. These 
relationships are shown graphically in figure 3. 
The above-noted tendency in assessment is of importance in con- 
nection with taxation of cut-over forest lands, since such lands are 
almost invariably in the lowest price class. 
INEQUALITY BETWEEN FOREST AND OTHER REAL ESTATE 
As has been indicated, the chief purpose of making original studies 
based on assessment ratios was to discover the nature and extent of 
inequality in assessment among different kinds of forest property 
and between forest properties and other classes of real estate. Since 
it commonly happens that different forest, farm, and other land 
classes are mixed in single ownerships which are units of sale and 
sometimes of assessment, it was necessary to classify such ownerships 
in accordance with the land class that was predominant as measured 
by value in order to discover how the different land classes are assessed. 
Thus the farm-property class may include cut-over land and occasion- 
ally timber. An alternative method, possible where assessments and 
appraisals are made by separate forties or descriptions, was used in 
