FOREST TAXATION IN THE UNITED STATES 117/33 
exceeds that of the State as a whole and also that of Winona, a 
well-developed agricultural county. 
So far the relative delinquency of the different counties and county 
groups in Minnesota has been discussed in terms of uncollected taxes; 
now it will be discussed in terms of land area and for long-term as 
well as short-term delinquency. In table 57 the counties are grouped 
as before, and the following facts are shown for each county and group 
of counties: (1) Area delinquent from 1 to 3 years; (2) the ratio of 
this area to the total taxable unplatted area; (8) area delinquent for 
more than 3 years; (4) the ratio of this area to the total taxable 
unplatted area. 
TABLE 57.—Area and ratio to total taxable area of short-term and long-term delin- 
quency, unplatted real estate, 1926-28; selected counties and county groups, 
Minnesota ! 
Delinquent more than 
Delinquent 1 to 3 years 3 years 
Group and county 
Ratio to Ratio to 
Area total tax- Area total tax- 
able area uble area 
Group 1: Acres Percent Acres Percent 
COOK ae FIRE SSPE AEE ERAS gs) 23, 835. 4.8 50, 243 10.0 
ATIF ce ese as scent OCC NS ee PAE NUE Laie SUN 149, 315 17.5 79, 454 9.3 
173, 150 12.8 129, 697 9.5 
Group 2: 
VI eGy eh SS eRe I En ope A RL SUB IG a le 276, 990 20. 0 1238, 023 8.9 
FSA O7(OY Hy aa ee oI AN IP ee 251, 165 7.7 162, 792 5.0 
528, 155 11.4 285, 815 6.1 
a a ee | 
Group 3: 
TB YEN eyes se yet a ea SA SEO cn AR GS ey 325, 953 26. 4 326, 355 26. 5 
IKEO OCMC TTT a ese ay Se eo a a ge Ma ae 238, 073 23.5 209, 505 20. 6 
Makevotithey Wid Sis a2 ye aes ee mE AN 218, 219 31.1 178, 509 25. 5 
782, 245 26. 6 714, 369 24. 2 
SSS | ee ee eee ——<—<—<—$ 
Group 4: 
BACT thr at eee RUB eal eae Md La Psa Si A aa 124, 520 11.0 261, 675 23. 0 
COPE W AR alld ATV ATE Fe a ats ac rere es Bee 1 OU 58, 499 11.3 57, 854 11.2 
(SPS Ste 7 SE Da eae UN DNS Ue ae Pei gs, AU es 156, 675 15.0 138, 295 13. 2 
CONCERT AE MICS ak De a IRN PS CT a Pak 68, 592 14. 4 63, 890 13.5 
(OPENS NY OYE ee A eS bes SOE ae pe a De BUN ON le 76, 389 12.1 47, 320 7.5 
TECH Dy ape yea NA SENS STEED a a pe ace Ee ANE ea 144, 927 25. 4 33, 320 5.8 
629, 602 14.4 602, 354 13.8 
Group 5: ; 
TERS GE) OVS) ate ere Tag Nae EU Gas ety Nw a ene SL INNA 15, 468 4.6 4,110 flee 
ONTO BU aS ee oe en DE 2 SN Mc 34, 417 9.6 15, 164 4,2 
LEAT) sean ae A EU RRP a ee i yeep A Ye 182, 974 20. 4 30, 311 3.4 
232, 859 14.6 49, 585 3.1 
Total wilGicountbies 420 ses Sos ee ee 2, 346, 011 bee 15.7 | 1,781,820 12.0 
Total, 15 counties (excl. St. Louis)_...--________- 2, 094, 846 18.0 | 1,619, 028 13.9 
1 Source of data: Computed from records in the county auditors’ offices of the several counties. 
Here again it will be noticed that it is the counties in group 3 that 
have the highest delinquency ratios. These counties have some 
agricultural development but nevertheless have large areas of open 
peat bog and inferior cut-over land. Likewise the counties in group 
4 have a large amount of cut-over land. The fact that there was more 
deliquency in groups 3 and 4 than in groups 1 and 2 strengthens the 
conclusion that agricultural development on land that is not adapted 
