a 
FOREST TAXATION IN THE UNITED STATES 147 
districts of Tillamook County varies from a minimum of $1,410 to a 
maximum of $22,702 (47, p. 71). The timber property in the district 
having $22,702 in property back of every school child will be especially 
® SCHOOL LOCATION 
MILES 
63) 
FiGuRE 5.—Boundaries of school districts in Tillamook County, Oreg. (The figures designate school 
districts referred to in the text.) 
favored in taxation. Timber is sometimes especially favored and 
sometimes penalized by the drawing of these boundaries. 
There is a tendency toward extravagance in school and other 
vovernmental activities where large areas of valuable forest land owned 
