FOREST TAXATION IN THE UNITED STATES Ah 
OREGON AND WASHINGTON 
In the two States studied in the Pacific coast region, Oregon and 
Washington, it was not generally practicable to separate grazing lands 
from the forests. The value of forests in tables 81 and 82, therefore, 
includes the value of grazing lands. In the west-side counties of both 
States, however, grazing value is a negligible quantity and the figures 
for forests in these counties are quite accurate. The best data are 
probably those for Grays Harbor County, Wash., where a rather 
detailed study was made. In the other counties of both States the 
forest category includes a miscellaneous assortment of other elements; 
but, as in the case of other States, there is a compensating factor due 
to the fact that forests held in conjunction with other uses are ex- 
cluded from the forest category. 
The ratios of forests to the total tax base range from less than 0.5 
percent in Multnomah County to 71 percent in Tillamook County 
(table 81). The counties are distributed by ratio groups as follows: 
SORPTION We a alia 5 
INCAS) SOY STALE ON age ph eM as es ae Ne a Re ee peta A 14 
ee LOMO DGC TUU meee Ste Meo Dele yes iy eer Oe BIRR CYS UNE UN Ne 9 
oO) OI IO TRC TL ep ae et py A ly AS RN IE i AAR oe RN 8 
The ratios of forests to the rural real estate range from 2 percent 
in Multnomah and Umatilla Counties to 91 percent in Clatsop County 
(table 81). The distribution of counties by ratio groups is as follows: 
(DAD) GY Se StS ag pS IE a I a oe ee lp 4 
NPA) OG Sere ON ESS, 2 ED SE lr aN ce ec ae aay eve cae EN of 
are LO AIEEE LN eens ments eer tea men ares tegen Mey AS LN VSL AU See aN A iy a ool oes ala a 8 
BOCES) OX STE te a gs Sac) 2 Aa SS ey fl eC) lpn 14 
SOMO Oren erat epee NO hs eave INN ss yea OA ai It hy 3 
In the case of Washington the ratios of forests to the total tax base 
range from 2 percent in Spokane County to 67 percent in Jefferson 
County (table 82). The counties are distributed by ratio groups as 
follows: 
(QE) J OXETESST OU RECESS 50s ae eyo lO PST Oe Mn CAL A LT NGG 1} 
VAD S PAS) if OXSa HERON Gh St a eg a A ele 14 
BIDE SANG), 11 esi XENON tenet nam lk NI age NSM gp ayee ER MN Ng a 8 
USO SZ) Oey eC STON a Uys aU 0 AAU KE De ag Ye Cag eM 5 
The ratios of forests to rural real estate range from 5 percent in 
Whitman County to 90 percent in Clallam and Jefferson Counties. 
The county distribution, by ratio groups, follows: 
(DAD) Oe ENON a see ap I RE Pe Ny aN a es A an pee 6 
N29 Beto Cy ee Tn eat ney arg yee CONE HY SNA UAL Mo Re ay NU as Rove hh ae 7 
SLD AUG) OSTA GS TON i eI Me ata SG Pat Fe Sa A a apn 9 
NDA R  OCET ETON i PE Se i ml UA pe eg 10 
SO NO Opec emit meme tls RAAT ey eR 2 TC tel ie ae I ge 7 
