FOREST TAXATION IN THE UNITED STATES 171 
St. Louis County, though far from typical, is predominant within 
the 16 northeastern counties, containing about one-fifth of the area, 
one-half of the population, and three-fourths of the assessed value. 
Therefore totals and averages were computed for the 15 counties 
exclusive of St. Louis, as well as for all 16. For comparative purposes, 
corresponding figures were obtained for Winona County, a wood-lot 
county in the southeastern part of the State, and for the State as a 
whole. Delinquency conditions of the several counties and groups 
of counties are shown in table 56. The figures in column 3 show the 
portion of each levy which was not paid on time and thus measure 
short-term delinquency. The figures in column 4 take into consider- 
ation receipts from back taxes, interest, and penalties, and indicate 
the net financial loss. 
TaBLE 56.—Tazx levy, delinquency, and deficiency in collection, 1927;1 selected 
counties and county groups, Minnesota 2 
Delin- Deficiency 
Group and county 1927 levy in total col- 
ORLY lections 
Group 1: 1,000 dollars} Percent Percent 
GOO Kes re ee Ns iat A PA Ss ONE a ea ead 228 24,4 15.9 
DASH SD sc a ra aN A a a SUR AT Lf a ages WM ce 443 21. 2 15.1 
671 22.3 15.4 
Group 2: ae 
DEES GPE fe a A eh a 9 oe BC eA eh a AR ia) 2, 593 7.8 3.8 
Stalvouist sss ies: see eet Lie ob pei eee cia ce See iL ee aha 23, 269 3. 6 2.1 
25, 862 4.0 2.3 
Group 3: | 
BFS eo] Greek ra eter Sa ak ae ES A Ng dd a ee 1, 080 41.7 23. 4 
FKOOCHICMIN Gast ee awe eee eae PU ck koh aka AOR Wl ae awe 980 31.2 21.9 
Wakevorthewwoods esis eee eee ER ET ok DE a ee 338 56. 0 36. 0 
2, 398 39. 4 24.6 
Group 4: 
PGT Eh Ys BS TOE Se a Re ie ge YR Od de Ct I ee tO a) 777 37.3 26. 0 
(OPER OY CTE ES Sesh ie NU ee SNe Se US Mlyare Poe YQ Cre See aE Te 929 10.6 5.9 
(ORES gc ested sy a aN i a ai gl fly Dae el A MeN a aad ede hi a AUS A ata 693 35. 8 19.3 
Gleanwatereee s2at2t eee ae EEO ee ee eee 264 26.8 13. 5 
WO WEIN Oe eee eae so Soa en Re ee ler alee av ater ie aapetiar ae 1, 188 11.2 .9 
EID bands) ee sie ei eee ee NDE es SS ie eR AY BCA Be 355 hs? 10. 1 
4, 206 22.3 11.2 
Group 5: ie 
Kiama ecm eiatee tite LYE Paik 2 ae Dae Ral aa ee 275 11.3 2.0 
JNA IGy 3 Oey ao ae Pee aye Ben mae BL Erne eens ASU 433 11.5 1.6 
DEA BOYS eee es et lc aes AD lt lb oh se atte Ue Sure SL lg: ratio 761 23.1 15.3 
1, 469 17.5 8.8 
PISO GaSe (COMME TOS ya Sa = ek Pk he i LA a 34, 606 9.6 5.5 
Total, 15 counties (excluding St. Louis)_....._._.__..-.-______- 11, 337 22.0 12.3 
AWA O Tae Pet a ake a he ta Lee pees ee SL ya niall net epee 1, 252 1.0 ie 3,4 
Statestotal Was ose Aw ke eee Se eM A SA le Bi Se 120, 756 6. 2 1.5 
1 Figures for Winona County and State total are for 1925. 
3 pounce of data: Computed from records in the county auditors’ offices of the several counties. 
3 Surplus. 
For example, the levy in Cook County in 1927 was $228,000, 
and of this amount $56,000, or 24.4 percent, was reported delinquent. 
But during the fiscal period the collections from the current levy 
and prior levies, together with interest and penalties, amounted to 
$192,000, so the ‘deficiency i in revenue was only 15.9 percent, or about 
$36,000. 
