FOREST TAXATION IN THE UNITED STATES Via 
of owners. Wood-using industries constituted the next most important class of 
owners who allowed tax payments to lapse. 
Nearly a third of the delinquent land of this town is swamp land that is partly 
covered with a growth of small swamp timber. The remaining two-thirds is 
predominantly land of good topography, with soil that is quite sandy and covered 
with small nonmerchantable aspen (poplar) and jack pine. ‘There are many 
variations in forest cover and soil types of land being dropped for taxes through- 
out the north but the situation in the town here alluded to is, in many respects, 
quite typical. While it is generally true that the tax-delinquent lands are the 
poorer lands, a large amount of delinquent land is just as good or better than 
much land that is not delinquent. 
In respect to delinquency in Lincoln County, a later Wisconsin 
bulletin reports (69, p. 10): 
Abandoned farms, large areas of idle or unused land, and the absence of resort 
possibilities or development are all found to be closely associated with tax delin- 
quency. Light sandy soil, stony land, rough land, and swamp land are other 
conditions generally, but not always, found associated with tax delinquency. 
Operated farm land and land with merchantable timber are seldom delinquent. 
* *« * Thus there is a very direct relationship between land use and tax 
delinquency. 
OREGON AND WASHINGTON 
There are three classes of unplatted real estate given on the Oregon 
and Washington assessment rolls. The first is called ‘“tillable”’ in 
Oregon official reports and “improved” in Washington. With the 
exceptions of Baker and Grant Counties, Oreg., these terms cover the 
land called crop land or plowable pasture by the United States Census 
of Agriculture. In the case of Baker and Grant Counties, however, 
the area of “‘tillable” land reported by the assessors is much less than 
the figure given by the census. That is, in these and other grazing 
counties the term used by the census is more inclusive. 
In both Oregon and Washington there is a class of land called 
‘‘timber’’, meaning land containing merchantable timber. All other 
rural real estate is termed nontillable in Oregon and unimproved in 
Washington. In eastern Oregon the nontillable class is largely arid 
land, while in western Oregon and Washington the nontillable and 
unimproved classes are largely cut-over forest. 
The relative delinquency in 1928 of tillable, nontillable, and timber- 
land for certain counties which classified the land on the assessment 
roll is given in table 61. 
TaBLE 61.—Portion of area delinquent, by character of land, 1928: selected counties, 
Oregon and Washington ! 
Tillable or improved area| Nontillable or unim- Timberland area 
delinquent proved area delinquent delinquent 
State and county if 
Ono yaar |BOUESE ROP] One gear |EOUTOTTOS| Ong year | Hour oF more 
or more years or more years or More years 
Oregon: Percent Percent Percent Percent Percent Percent 
DC eee ae 1.3 sil 2.0 (2) (2) 
Clatsopaea= ees be 3 10.0 5.8 21.0 10.3 9. 3.9 
I Seater ed 5.8 3.0 24. 6 3.7 (2) (2) 
Grantee ene 8.7 11 8.2 1.4 35 0.7 
ALAM OOK 6. 4 2.1 18.9 8.9 17.6 7.3 
Washington: 
Grays Harbor--------- 8.8 “Uf 9.0 2.3 1.8 4 
GWiIS ee ete ts e 6. 2 .3 6.7 8 1.0 .3 
1 Source of data: Computed from the county tax rolls of 1926 and 1927; the Oregon State Tax Commission 
(81, aw Rept. 9); and the Minutes and Official Proceedings of the Washington State Board of Equali- 
vation (84). 
2 Combined with nontillable. 
101285 °—_35——_12 
