206 MISC. PUBLICATION 218, U. 8. DEPT. OF AGRICULTURE 
MAINE 
WILD LANDS (UNORGANIZED TERRITORY AND SECOND-CLASS PLANTATIONS) 
Column 2: The area and assessed value of forest property were estimated from 
a report of the board of State assessors (89). This was accomplished by segre- 
gating those properties which were predominantly of a forest character. From 
this compilation it was determined that 9,308,000 acres of forest property were 
assessed at $68,104,000. This amount, of course, includes some minor elements 
other than forests, but, since it also excludes those forests which are held in con- 
junction with other uses, it probably represents a fairly good approximation to 
the assessed value of forests. 
Columns 38 and 4 (89, p. 279; 90, p. xii): The property in this territory, as its 
name clearly indicates, is with few exceptions rural property; consequently, all 
of the real estate was assumed to be rural in character. 
ORGANIZED TERRITORY (ORGANIZED CITIES, TOWNS, AND FIRST-CLASS PLANTATIONS) 
Column 2 was obtained by subtracting the assessed value of forests in the wild- 
lands territory from the total assessed value of forests in the State (table 67). 
Columns 3 and 4 were obtained from table 67 and from the authorities cited 
above (89, 90). 
New HampsHIrRE 
Column 2 was obtained in the following manner: The assessed value of the 
commercial forest and farm forest tracts (exclusively forest in character) was 
obtained from the town assessment rolls for 1928. In order to determine roughly 
the assessed value of the forests held in conjunction with other uses, the average 
assessment ratio for resident-owned farm forest tracts in each town was applied 
to the difference between the total appraised value of forests and the appraised 
value of commercial and farm forests. This assessment ratio was computed 
by dividing the assessed value of resident-owned farm forest tracts (from the 
town assessment rolls of 1928) by the appraised value of these same tracts (deter- 
mined by experienced appraisers in the case of Fremont and Richmond and by 
comparison with appraisals and sales by means of a valuation formula in Loudon). 
The resident-owned farm forest tracts are considered to be closer in character to 
the forests held in conjunction with other uses than is any other category. The 
sum of the assessed value of forests held in conjunction with other uses, so com- 
puted, and the assessed value of commercial and farm forests gives the approxi- 
mate assessed value of forests. 
Column 3 was obtained from the assessment rolls for 1928. 
Column 4 was obtained from State records (93, table 13, pp. 42, 62, 78). The 
assessed value in the town of Richmond was corrected for a duplication of $13,500. 
NortH CAROLINA 
C.lumns 2, 3, and 4 were obtained from the county assessment rolls and from 
field examinations. 
TABLE 71.—Forests in the tax base of Maine and of representative forest communities 
in New Hampshire and North Carolina, 1928 } 
Assessed value Ratio to total tax base 
| Ratio of 
sale ne forests to 
State and local subdivision 
Rural real All rural real Rural real 
Forests estate property estate Forests eciatn 
Rif es 2 tot es) 
Maine: 1,000 dollars} 1,C00 dollars} 1,000 dollars| Percent | Percent Percent 
Wailldtlands=s see 68, 104 73, 013 74,4 93 | 91 98 
Organized territory__----_- 26, 600 408, 000 670, 652 7 + 61 
New Hampshire: 
Town of Fremont_-_--_---- 199 391 599 51 83 65 
Townot Voudona- 264 566 665 47 | 40 85 
Town of Richmond-_--_--_- 313 386 429 81 73 90 
North Carolina: 
Beaulort, Countye——— 4, 522 12, 821 29, 261 35 15 44 
Chatham County_.-....... 3,371 | 8, 096 18, 229 42 8 a 
Macon Countys-2-----e 1, 886 4, 288 7, 243 44 
1 Sources of data are given in the text. 
