138 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
TABLE 48.—Assessment ratios based on sales, by property classes, 1925-27; 
selected counties, Wisconsin: 
: i dential All 
County Timber | Cut-over| Farm Resort Amt clieces 
business 
EAS Hn orn Ge cere ea ek ei pe Sok 140 
Bayihel@: = 22ers 2 oe ae Le a eee 2 40 125 82 39 64 83 
Burnet tase Aas eS ree ee 34 90 56 49 62 70 
SD) OUI oe ae er ee eee ee 102 71 43 75 80 
WM LONEN CC® 2esze ee a ee re eee rence 32 72 30 46 46 50 
F Orest 3 =e ee ee 39 82 50 45 42 43 
PROMS sks SA ee een ee 77 113 58 41 61 64 
WAN TIA Oss eee Pe ee ae a 53 123 68 47 47 69 
1 ibs (6{0) ha Peseetees Seeeny Wawasan yan Ce NOS RR ie a 55 84 57 52 52 61 
DN TEE 5) o> ns mk i es A A es | fe 88 56 60 50 66 
Oneida ee ee en ae 65 87 60 57 50 61 
PLIGG See eae RAG Dae tee Resa 71 112 76 85 87 92 
Richland tes rots ee es Se ae | See ee 2150 7A) jen ee 70 78 
TS Koso ae See Se A | Se 111 59 59 65 67 
DAW Crs eer Pie en tae Balers Rahs alee 34 95 53 48 38 53 
Shawano se es Ee a 41 97 73 45 66 
PRAY OTE een RE Wee Se a ee 84 112 87 250 88 95 
AV) 5 ee ed ee ees Pees 67 95 48 48 78 57 
Wash burnt: 421 Seek 02s oe ea SoS See eee 99 55 60 53 75 
1 Source of data: Refer to table 27. 
3 Based on 1 sale only. 
It is evident from a study of the assessment ratios based on these 
data, as given in table 48 and in part shown graphically in figure 4, 
that in every county studied the cut-over forest property is the class 
with the highest assessment ratio. In most counties the disparities 
between this class and the highest of the other classes is marked. In 
6 of the 17 northern counties, Florence, Iron, Langlade, Rusk, Vilas, 
and Washburn, the assessment ratios for cut-over land are about 
double the corresponding ratios for farm lands in the same counties. 
As regards their assessment, the timber properties are in quite a 
different situation from the cut-over forest properties. The former 
appear to be among the most favored classes in 10 of the 13 northern 
counties where they are represented, as well as in the intermediate 
county of Shawano. In 6 of the 13 northern counties and in Shaw- 
ano, the assessment ratio of timber is materially less than that of 
farm property. In several of the counties with timber represented, 
the small quantity of timber remaining made the number and size of 
the available sales insufficient for an adequate sample. Thus Bay- 
field, Burnett, Oneida, and Vilas Counties are each represented by 
less than $15,000 worth of property in the timber class. However 
the assessment ratios of timber in two of these counties, Bayfield and 
Burnett, show relationships generally similar to the counties that are 
represented by larger samples, and the indication of discrimination 
against timber in Vilas County (as well as the general overassessment 
of cut-over land) is corroborated by an earlier investigation (37, 
p. 145). 
OREGON AND WASHINGTON 
It was necessary to go to the county records in the Pacific North- 
west States in order to get a complete list of recent sales and to the 
parties concerned for pertinent information, but the work was consider- 
ably facilitated in Oregon by records of sales prior to March 1, 1928, 
which were made available by the State tax commission. The dif- 
