FOREST TAXATION IN THE UNITED STATES 175 
TABLE 59.—Porvion of total area with long-term delinquency,! by land classes, 
1926; selected counties and townships, Minnesota ? 
Level to Level to 
moderate- ROUEN OE moderate- ough e F 
County and township ly sloping 1 Dp County and township ly sloping 1 a Pp 
loamy and, or loamy and, or 
upland Swear upland Swart 
Beltrami: Percent | Percent Lake: Percent | Percent 
I CkileSee rete Foes a ; 9.9 TT 59'NG RS 80Wiss oe secs .6 2.1 
en aes) AE Da el oe i te we 1.3 8.0 TP S8.Nie Re OO Wie et PAO 16. 1 
JS IYEN Temi ne ot ea eee 4.1 8.6 DGS INE eR soles ey eee (3) 8.5 
Ah 156 Wheg 185 Bb Vv ooeecse (3) 49.5 T. 54 N., R. 10 W_______-- I 2 1.1 
Hubbard: St. Louis: 
Clay ee ee et et 2.8 .8 We 62) NE; Re 4 Wie ee 13.0 13.6 
Crow Wing Lake____-___- .0 2.3 Embarrass Bee ee aa 5.9 5.9 
Wake) Hmmais 222-2 3.9 .9 Moivolaes3 42. Soe ee 3.8 1.3 
Schooleraft__...--__.____ 16. 4 6.1 T. 54and 55 N., R. 14 W_- 1.6 2.4 
1 By long-term delinquency is meant deliquency for 3 years and 7 months or more. 
2 Source of data: From town assessment rolls, classified by field examination. 
3 Less than 590 acres. 
These studies seem to indicate that while cut-over land tends to be 
somewhat more delinquent than farm land in the towns selected, the 
character of the cut-over land delinquent is quite as likely to be level 
or moderately sloping loamy upland 2s to be rough or sandy upland, 
or swamp. That is, if economic conditions are unfavorable and a 
diminishing tax base requires a higher and higher tax rate, all classes 
of cut-over property tend to be forced into delinquency. 
WISCONSIN 
The relation of long-term delinquency to land ownership and 
utilization is shown in table 60 for Lincoln County, outside of cities 
and villages, and for certain representative towns in the other forest 
counties of northern Wisconsin. 
TABLE 60.—Portion of total area with long-term delinquency, by property classes, 
1926-27; selected towns and Lincoin County, Wisconsin 2 
Town or group of towns Farm? | Forest | Allother| Total Abandoned 
Town: Percent | Percent | Percent | Percent Percent 
AC NEISLAN Ce See ee ee ee ee ee SA ee 6.3 39. 5 13.8 32. 8 20. 5 
Bartelme ts. 2.2 eae ee ee ee 2 Le ee 1.9 AQH eee ee tee .4 (4) 
BAY ViGW eee ab 22 See ee ay Re 8.4 25. 4 (4) 19. 8 39. 6 
DEV Oy Oe ee a ae eee eee 2.5 1.3 .0 1.4 (4) 
DIE tIO MRI Cem eee ae ee ee ee eee 6.1 39. 5 15.1 36. 5 7.3 
IVIOESe|Mormuaneral) ea ee en ee 3.9 7. 5 64.9 10. 1 14.0 
Dae OB gai ioe A ee See ee 9. 5 22.3 52.9 19.8 0 
Three, iakesn es ce tee ees ee BE 6.8 7.4 (5) 6.3 23. 2 
Lincoln County: 
Group ieysts hee SS Sa ea ee 1.2 5.3 .0 4.5 22 
Group 28 ee 2 oe ee oe ee 3.8 11.8 9.9 9.6 7.8 
CEE OUD ee ea eae a AO mee Ne A) 2.2 1.0 (4) 1.0 .0 
Group 4-2 22260 tee ri Be ed ee 2.6 11.5 7.8 7.4 6.7 
GROUDNO eer ae on ee Se eae (0) 3.8 .0 2.0 2,8 
GroupsiGiand asso ee a ee 1.2 1.6 .0 1.4 8.8 
ZERO tell eee ee ee Neo eee 1.7 5.6 3.8 4,2 fi, & 
1 Long-term delinquency for the towns; 1923 tax certificates still outstanding in 1927; for Lincoln County, 
1922 tax certificates still outstanding in 1926. 
2 Sources of data: Computed from tax rolls and tax certificate and tax deed sale books of the selected towns 
and Lincoln County, classified by field examination. : 
3 Does not include abandoned farms. These are distributed among the other classes and are particularly 
important in Athelstane and Little Rice. 
4 Less than 500 acres. 
5 Less than 0.05 percent. 
