182 MISC. PUBLICATION 218, U. 8. DEPT. OF AGRICULTURE 
districts, either by assuming their bonded indebtedness, or by pur- 
chasing tax-delinquent lands from the owners, does it have absolute 
title and full control over the jands acquired. 
In these same 16 northeastern counties there are 4,000,000 acres of 
land which are tax exempt except for certain contributions in lieu of 
taxes.” As far back as 1926, only 56.7 percent of the unplatted land 
of the 16 counties was taxpaying, and if, by excluding St. Louis, only 
15 counties are considered, the taxpaying area represented only 52.8 
percent. The figures for each of the counties and county groups are 
shown in table 64. A more recent investigation (66, p. 119) shows 
that in January 1931, only about 45 percent of the total area of the 
same 16 counties was taxpaying. 
TaBLE 64.—Porttons of unplatted land which are taxpaying, tax delinquent, and tax 
exempt, 1926; selected counties and county groups, Minnesota ! 
Taxpaying | Tax delinquent; Tax exempt 
+ Total { 
CORES area Ratio Ratio | Ratio 
Area |tototal; Area |tototal| Area? to total 
area area | area 
1,009 | 1,000 1,000 1,000 | 
Group 1 acres | acres | Percent) acres | Percent) acres | Percent 
COOKE Sash A8 EN eS ie eer een eee 923 | 428 | 46.4 74 8.0 | 421 45.6 
Wake ie Soo en ee ee ee eae 1, 358 626 | 46.1 229 16.9 | 503 37.0 
2,281} 1,054| 46.2| 303] 133] 924! 40.5 
Group,2: | | 
Itasca a3 23 tee A) ea eee 15% 982 55.1 400 22. 4 401 22.5 
StVLOUIShs Se <e Seas Boies 3,970 | 2,851 71.8 414 10.4 705 17.8 
5,753 | 3,833 | 66.6| 814| 142] 1,106] 19.2 
Group 3: ie | 
Beltrami Sessa: ee eee 1, 587 580} 36.5; 652} 41.1 355 22.4 
Koochiching= 22 22 12 eee tee ee 1, 986 567 Pay || 448 22.6 971 48.9 
akevofithe WwoodsSsa. 2252 tea ees 829 304 36.7 | 397 47.9 128 15.4 
4,402] 1,451| 33.0| 1,497| 340] 1,454] 33.0 
Group 4: | | 
Ain etre REED fee oh ee aC | 1,215 751 | 61.8 | 386] 31.8 78 | 6.4 
@arlioneertsse sae oe eal 2 ed ee en a ee 570 400 70. 2 | 117 20. 5 53 9.3 
COR Ce SS ee ee Ee eR een aw i WL 1, 350 751 55.6 | 295 21.9 304 22. 5 
Clearwater. — 125255 * 03) 5) ses det ee | 630 342 54.3} 132 20. 9 156 24.8 
CroweWiing: Sio2 22 0 See ee eet ae Ee | 635 507 (9° Sei ts 19. 4 5 8 
et bands= es ta Pas es eh ee eee | 586 393 67.1 | 179 30.5 14 2.4 
| 4,986 | 3,144] 63.1] 1,232 | 24.7| 610 | 12.2 
Group 5: [Faget ae cena Gaee eoees ae b 
Kanabec._--------_-_-_-----------:------- 337 317 | 94.1 | 20 5.9 0 0 
IMilletiaest cet Soule eee eee 361 311 86.1 | 49 13.6 1 3 
UT Gree eee even ue Ce Wee ee eas 901 683 75.8 213 23. 6 5 6 
1, 599 1, 311 82.0 282 | 17.6 6 .4 
Matals16icqun ties wes ee ae | 19,021 | 10,793 | 56.7| 4,198| 21.7| 4100| 21.6 
Total, 15 counties, excluding St. Louis__| 15,051 | 7, 942 52.8 | 3,714 24-7 |. 3,395 22.5 
1 Sources of data: Computed from records in the county auditors’ offices of the several counties; the 
report of the State auditor to the Legislature, 1925 (75); unpublished map of the State Department of Con- 
servation, biennial report of the State auditor, 1925-26 (76); pamphlet of the State auditor, August 1927 
(77); correspondence with the State auditor; records of the Forest Service; records of the Indian Service at 
reservation offices at Cass Lake and Red Lake; and records of the U. S. Land Office at Cass Lake. 
2 Approximately one-quarter of the tax-exempt land shown in column 7 is included in national forests. 
In lieu of taxes, 25 percent of the gross receipts from the national forests are apportioned among the counties 
in which the forests are situated, for the benefit of public schools and roads. An additional 10 percent of 
the gross receipts are expended on roads and trails within the counties. For a number of years the general 
poder BppropLialion for highways has included liberal amounts for forest highways and forest-road 
evelopments. 
7 These contributions in lieu of taxes are described in the footnote under table 64. 
