FOREST TAXATION IN THE UNITED STATES 209 
TaBLE 73.—Forests in the tax base of representative townships in northern 
Wisconsin, 1926 } 
A d val 
SSeS MERU Ratio of | Ratio of 
“ SRR ERAT | LOST ATU | (Rcd LOLESUSLO. forests to 
Town and county Raralreal All rural] real total tax 
Forests estate base 
estate property 
1,000 dollars|1,000 dollars|1,000 dollars| Percent Percent 
374 441 494 85 76 
Athelstane, Marinette County___...______- 
Bartelme, Shawano County -_______--:-___- 347 453 500 77 69 
Bayview, Bayfield County_______________- 193 373 . 469 52 41 
Laona, Forest County___________________-_- . 573 746 1, 169 77 49 
Little Rice, Oneida County______________- 201 225 232 89 86 
Morse, Ashland County__________________- 2798 2998 1, 453 80 55 
Murry, Rusk County_____-.___-_-________- 554 750 803 74 69 
Three Lakes, Oneida County______-________ 329 1, 196 1, 424 28 23 
1 Sources of data: Column 2 by computation from the area determined by field examination and the 
assessed value per acre of predominantly forest descriptions as classified in the field; column 3 from the tax 
rolls; column 4 from the annual report of the assessors of income for the county boards for the several coun- 
ties; columns 5 and 6 by computation. 
2 These values are for the nonmineral part of the town only. 
Table 74 gives for all counties of Wisconsin the ratios of forests to 
the rural real estate and to the total tax base. These figures, except 
in Lincoln County where a somewhat detailed study was made, are 
based on a classification made by the various assessors of incomes. 
This classification includes the categories ‘‘timber”’ and ‘‘cut over, 
marsh, and waste”’ which, taken together, are roughly comparable to 
forests. The assessed values of forests are believed to be somewhat 
high in some cases, however, since they probably include considerable 
value not strictly forest, as resort and power value. 
The ratios of forests to the total tax base range from less than 0.5 
percent in Milwaukee County to 67 percent in Sawyer County (table 
74). The distribution of counties in ratio groups follows: 
OSOT PERC SMG ee MN Baa Malis ARNT Ale UN ola 8 SUR MN ly wl Mlle 8 a A We Ao a ea 30 
DO eS Te ONS SS Gy 1 nga ce 2 RU eh gg a A iC i Ng THR Se 31 
OA BET FOXENECOSNON Auch SONI AIOE NIN AN ENN a 9 We aN OO OT Ae gle aa ae oe ae od 8 
DU TOS STC CNG Ha ie RR GM I ob SU i ny Om alain coc alle Wn be Wi Anne Merb a 2 
The ratios of forests to rural real estate range from 2 percent in 
Lafayette County to 82 percent in Sawyer County. The distribution 
of counties in ratio groups is as follows: 
(CAG) OVEN eX oS iy ea aA OTE A RRS UA A MS A Ge Rp cay yr ee PU eg a 19 
TDS VAS) YES GENO A. i is 0 a ios) ae A Ug yO lp ye pea Nal Aa Ue) 29 
ADS AS) TOK Sy ECeK ENON a ah NCU OMS le RUS ll at NURS ip a ct HU SO VAP Ps ng A 8 
Leh Deai7 (0) oy OXEH rCGCEN ON ements 2 TUES SACS SB ag Pee lt og a 13 
SOA LOOM erece rate Mes A SA ay EN My ae a oy he LW hl yew a seg Sa) 2 
101285°—35——14 
