FOREST TAXATION IN THE UNITED STATES 213 
MISSISSIPPI 
In Mississippi the official State classification for taxing purposes 
includes the catagories “‘timber and timbered lands”’, which is practi- 
cally all forest, and ‘‘uncultivatable lands’’, much of which is cut-over 
and second-growth forest. This classification will serve as a rough 
estimate, although it is not quite so good as the one for Louisiana, 
since ‘‘uncultivatable land” probably includes a good deal of land 
that is not forest. Thus estimated, the ratios of forests to rural real 
estate and to the total tax base are shown in table 77. The ratios of 
forests to the total tax base range from 3 percent in Lauderdale 
County to 59 percent in Greene and Perry Counties. The distri- 
bution of counties in the ratio groups follows: 
(PIU FOSS ae A a Lap ap) 08s 21 A TT A ROO ena LE 15 
MOT ZO WTOC Cait URANUS RN OA NNOIRRE DS RENAN at Note pa NNN ie toy Race ai 43 
BUSAN GY ey yerereue ri id OASIS aA SAO Lf ok Ie Neel i ge RN la ea LU WG 
DO LOMO CTEC Cla iy ta oregon ec epee COONS LE eM ee ad te I Na 7 
The ratios of forests to rural real estate range from 7 percent in 
De Soto County to 94 percent in Pearl River County. The distri- 
bution of counties in the ratio groups on this basis is as follows: 
PU) FOX EH CST ON RM Meo I eh, NRRUE I sg eI) A el Ng Ug 2 
TPAD nf OVSveVLe NaN GA Ney OM a AP aN 2 oS a ID gt Og RI Se 14 
SO TAQ MOCRC EIGN, sete NU RRNA DUANE AT AUN lll GUNN AN UN VO PB a MID 23 
SO GfS): OVE ECL SH ONY ea AN oe GIS TU eS TE Ss a Sa AG lV alga oh 39 
SOS LOO er cents arraree Mm Une m meme RMN Op) IU MCP NM a Nel aia a AS pl 8 
TaBLE 77.—Forests in the tax base of the counties in Mississippi, 1928-29} 
Ratio of F 
Assessed value pasos eine 
SOLU Forests? | Rural real All oe to total 
estate property tax base 
1,000 dollars| 1,000 dollars} 1,000 dollars penceny rece 
4 1 
HNL EAT SPOOR GE ARON ST CVE ct ll 1) 1, 300 3, 099 13, 079 
FICO) CoV eples Be INE Seca TE 8 eae I CS ann 627 1, 923 8, 434 33 7 
PATTI Gates aa os) OAR a Rl er ORE RLU 2, 036 3, 308 5, 312 62 38 
aN pa) Ee URIs ES a aR 2 IoC 1, 288 2, 244 5, 612 57 23 
Bem Cora eae ta a0 PY a Sle SN 854 1, 909 3, 189 45 27 
TBO) MUS yo ei NS cc NAPS PR oS 2, 143 18, 174 28, 867 12 ai 
Calhoun Uh Mar MMe aG eA Mae OB en TET 1, 667 2, 483 3, 769 67 44 
Carroll Ne eee Bure eee WU ME a eA ie Ue EAU i 1, 074 2, 319 4, 274 46 25 
WICK ASA Wi cies seer uy Daur RE erat NOt aan 1, 563 3, 190 6, 735 49 23 
COD OY OYA EES Hs sf el SU Uh ENE a A 774 1, 330 2, 900 58 27 
@ lai orme tse suas GST ee aed OS ues A Oe LLM 1, 130 2,177 5, 092 52 22 
lar kewwn ie manila ane eies OU IE ae ek ear ee 2,012 2, 974 7, 361 68 27 
Gay a ON ie tC al eet pl RU wed 886 3, 241 7, 092 27 12 
(QR Yo Ta Lea elas the Ee Leek DE a TE 0, pally a eg ae 1, 765 12, 352 25, 109 14 7 
Copia Sess ails Pinay ee NEI pa ads NA Eh 2, 199 3, 952 10, 579 56 21 
Covi et Onsale pe ie Mae armors seni eel any Senile teh ry 950 1, 804 3, 673 53 26 
ID ERS OCOD Pe SLES ISL EE ee OU ARON 2A es 350 5, 058 8, 792 7 4 
IHOTTES Thee Uy Tica hae Ay eI aia et se a 2,111 3, 164 19, 081 67 11 
DE ATU RA Try eee eee sem nar tere meee 2 Pe yeti LORIE) 1, 503 1, 893 4, 215 79 36 
GeOrce tess ewe Miele oh Ea A i trey ae 2h 1, 934 2, 319 3, 371 83 57 
GOTO Nee a UND SSIS ea RN 3, 606 4, 088 6, 097 88 fi 
Ge Tia Cl ia tae eee er TDI ete SEES tat 2 772 1, 922 6, 478 40 12 
ETAT COC Kee a a ar te WN ee Ue ah ia ak 926 1, 241 6, 840 75 14 
TELAT TIS OTe eee ee Sas aN Ae CRON eS gL 2, 417 2, 940 28, 665 82 8 
TERT SE Ae LRN RE) we EN DEE Se we 2, 400 6, 796 49, 978 35 5 
MEV OUTINGS See se a Fp Mesh Whe pee on fete ra Haste 1, 470 4, 480 12, 695 33 12 
EMM PHL y Ses soe ae ANA ee es 1, 359 6, 138 9, 631 22 14 
ESSA CITTO Tee ee amb ee  em BNINE e SEMA LT o T 1, 444 2, 853 3, 480 51 4] 
DG TEA fee OT OF ek UG CAIN LAU alg nN eg aT A 964 1, 578 2, 486 61 39 
JACKSON EA AUR Mnh aes eitis tls GUN PRUE Ae 4 SME 2, 035 3, 062 10, 107 66 20 
CIEXS OY Sygate PR TRO ph kV lh 2, 039 2, 860 5, 183 71 39 
Jefferson_____________ chi AES Co 9 oh De Be AREAL 1, 186 2, 321 4, 662 51 25 
JETMETSONED) ays eee Wisse hs UN Le aes she ak 1, 086 2, 201 3, 476 4G 31 
(DOVE afd 7 cashes fe RD aN et a 2, 218 3, 892 18, 759 57 12 
Vy a0 OVS) ee UR Rahat tn a RY a 1, 786 2, 632 5, 284 68 34 
Wafayettesene escape ence rhe Lun Mi tao I 1, 184 1, 901 4,721 62 25 
GAT ATA See es RD Rp AIR oe UE ee 2, 524 2, 996 6, 643 84 38 
Maid erdal eer fs keke) ge CN el et 987 3, 631 29, 699 27 3 
WA WTO COe se teen ee oe Ne Se 1, 041 1, 732 3, 656 60 28 
