FOREST TAXATION IN THE UNITED STATES 169 
penalties aggregating $296, and 2 of these had been redeemed 9 months 
later. Alabama as a whole is reported to have very little delinquency, 
or at least very little that advances beyond the point of advertising. 
The explanation is probably to be found in a comparatively low rate 
of taxation and a prospect of mineral wealth underneath the soil. 
OHIO 
The delinquency certified by 35 Ohio counties increased from 
$2,822,103 in 1925 to $7,868,188 in 1929. Incidentally, Cuyahoga 
County (containing Cleveland) accounted for $3,709,772, or almost 
74 percent of the increase in these 35 counties.® 
KANSAS 
The Kansas Tax Code Commission of 1929 presented information 
secured by the Kansas State Agricultural College which indicated that 
in 21 counties the increase in tax delinquency of farm real estate 
between 1917 and 1927 was 329 percent (71, p. 94). 
COLORADO 
A study made in Colorado under the auspices of the Denver 
Chamber of Commerce disclosed that, in 24 counties of the State, 
taxes for 1928 to the extent of $17,724,591 had been charged to the 
county treasurers for collection; $951,420, or 5.4 percent, was delin- 
quent to the extent of being advertised for sale; and $456,856, or 2.6 
percent, was paid thereon before the sale. While in a few counties 
the collection was almost 100 percent, in one county less than 70 
percent had been collected before delinquency (26, p. 324). 
RELATIVE DELINQUENCY OF FOREST AND OTHER REAL ESTATE 
MICHIGAN 
In States where the counties may be readily grouped by the class 
of real estate that is of primary economic importance, an indication 
of relative delinquency in the different real-estate classes may be 
obtained by comparing the situation in groups of counties so classified. 
In Michigan five such groups may be distinguished: Forest, mineral, 
farm, farm-urban, and urban.*® The names indicate the character- 
istic type of real estate in each. Since the forest group is large and 
of particular interest, it may be subdivided by keeping the Upper 
and Lower Peninsulas separate. 
The percentage of area and assessed value returned delinquent 
in each county group in 1928 is given in table 54 (73, 1928; 74, 
1927-28). 
TABLE 54.—Tazx delinquency in Michigan, 1928 
Assessed 
County group Area | Seana 
Forest: Percent Percent 
MowerrPeninsulasts 22s ee PE Se AT A Be ee Re a 41 
LUO)H 1 Nga © DENS UN] chee ee ie SR a LS Me ME ae et Ae YOANN A ie 38 21 
IS) Gell iit Sores d ee ak oP Rees sen SON] ak UPON eRe ed Ly SARA, ye RN MRT ES NON RMD RARER IDL uA Sy 40 22 
VGA errs PEO ee, Fleer Re mela aaeal SOR Ee ace eh Miu Dla SOE Nl diy gh kl Sal Yl 20 8 
EEA TeTT rset cae Ran le RT LLL, UE OS as UA a er CUR We Moe ik neat, enn OCT? 11 8 
RFE TIE Hay ofS) cL ee Me OO AREY ne OU ae 2 ac URN rk UA UL We tun Roe Be ey Ge 10 12 
TD) UIQ es LAAT At eter yer eyo eam eats MERU UN IG MUN Le aR es EY 14 20 
AV ETAL. (CLLITEYS CALC) sa see eee see ae esa NE ey palin ea aL Go 25 18 
'8 Nitsson, A. E. See pp. 159-160 of reference cited in footnote 50. 
5° For a detailed description of these county groups refer to mimeographed Progress Report 13. See 
footnote 5 on p. 12. 
