FOREST TAXATION IN THE UNITED STATES PA 
MIcHIGAN 
In this State a field study was made in six selected townships. 
These townships were selected as representative of counties which 
had been covered by the Michigan Land Economic Survey. Prop- 
erties were classified on the basis of predominant use, and the assessed 
value of forests was segregated from that of the rest of the rural real 
estate. Forests, therefore, may include some value not strictly 
forest in character, and may not include all of the forests, such as 
those owned in conjunction with farm and other uses. 
The ratios range from 13 percent in Edwards Township to 97 
percent in Hulbert Township (table 75). The distribution of town- 
ships in ratio groups is as follows: 
OE ZOE TCE Te ise Spgs ie be 50 aE A hk SN oa clas Sv a nel hs 2 
{Gea rs recer SH a es ST I I NE IIS 8 eas a ge tcl Nl se acpi B 
1 
DOO MOET COMME 2 te meee 2 Airmen Vo RA es Es Se EL Se aan 
SOS MOOR er Ce ra Ge ees ee es I ie PUN Men a NE I A he ea 
TABLE 75.—Forests in the tax base of representative townships in northern Michigan, 
1923-26 1 
Assessed value Ratio of 
forests to 
Township, county, and year Horace Rural real | rural real 
estate estate 
1,000 dollars, 1,000 dollars| Percent 
CustenseAm trl Co wir type Oe eee ee Seale ee) 119 349 34 
Hulbert, Chippewa County, 1926___________-____--_______----------- 448 463 97 
Lake (part), Menominee County, 1925________-______-_-__-____----- 127 173 73 
HawardssOgemawa Countian lO 23 epee ee eee 55 429 13 
INOS, Ovary Oxowratiny, NOPE eae 91 3144 63 
Hill, Ogemaw County, 1923 
1 Sources of data: Columns 2 and 3 from the township assessment rolls for the years indicated, based on 
a classification made with the aid of maps of the Michigan Land Economic Survey; column 4 by 
computation. 
3 May include some value not strictly forest in character, but may not include all of the forest property, 
such as that owned in conjunction with farms and other uses. 
3 An urban value of $3,700 was deducted. 
LOUISIANA 
A very detailed classification of the elements of the tax base is 
made by the State tax commission in Louisiana in its reports; con- 
sequently forests may readily be segregated from the other elements 
of the tax base. Since the classification made by the tax commission 
is based on predominant use, the forest class includes some minor 
elements besides forests; but it also excludes some forests held in 
conjunction with other uses, so that probably its assessed value fairly 
represents the pure forest category. The ratios of forests to the total 
tax base range from 0 in Caddo Parish to 49 percent in St. Helena 
Parish (table 76). The parishes are distributed among the ratio 
groups as follows: 
OS ORPERCEMit eyays tenet aki Op Nem eee UF RM Sella eee Se Ue MeN EE AE 27 
TQ PAD). TOTEM Hs oT AT eich Hea a ae. Nn ee Wo 25 
SAU tS) | SIEGE Nt Se emg Sage an pag ge ag ra RS (1 12 
When assessed value of forests is related to rural real estate the 
ratios range from 0 in Caddo Parish to 95 percent in La Salle Parish. 
The distribution of parishes in the ratio groups is as follows: 
(V8) FOSSETT GS EE ees Se Foy Se Rn Re 9 
PAS) TRO SYN, yc pr AS en 16 
SU + ROCK CC eee aE eee tne min pS ee Ses Wei a 15 
OOM CLC CH tae epae gerne ans a Bly Beye i NN 17 
OHNO FORGE ess a IS ee al eS a SO 7 
