FOREST TAXATION IN THE UNITED STATES 219 
TABLE 82.—Forests in the tax base of the counties in Washington, 1926—Contd. 
Ratio of | Ratio of 
forests to | forests to 
Assessed value 
County 
Ruralrenl All rural real| total tax 
Forests 2 eetate property estate base 
1,000 dollars}|1,000 dollars|1,000 dollars} Percent | Percent 
IG ari ea een renee Soe cee ee ie ee SE ee 1, 091 2, 098 2, 747 52 40 
ICE OES NO 9 2a ae em a ee 4, 622 5, 145 6, 902 90 67 
NIGHT] ope ee eae UL Cos tL Anis cet (BRR Ie as eee Se 16, 297 34, 249 335, 738 48 5 
NKGTES Fy eee eee vet yess a ies: a Se a 3, 811 5, 508 12, 341 69 31 
IKG EG Paste eevee eae ere we Sle. Sele ae 2, 988 7, 716 20, 867 39 14 
Klickitat mares ns oe et tee ee Bee Oe ae 3, 168 7, 084 14, 504 45 22 
JESS AE Se a en ee en ens ae ce ee Ake 11, 866 15, 339 27, 514 77 43 
NG DTYCO Ieee eR LE eke eS ee al Nee ei a 1, 164 16, 287 26, 674 7 4 
IVEAS OTE tte eee mh ee ey ee 4, 156 4, 730 6, 487 88 64 
CONES VAN GY EEN V Spee SN a a Tae VO ae ee 936 4,935 10, 043 19 9 
EAC iif Cee pS Ys ehh ek ce ee 8, 545 9, 578 15, 666 89 55 
Ben GeOreill Ce ne ke ee le ey et Ea 2, 993 4, 082 7, 797 73 38 
IRI CO wee ta Se Bee 8 pee po eo a Bi A 9, 851 19, 578 100, 034 50 10 
ES HS OT: IU Re Oy see DO Oe Ca ERS ee A 221 1, 057 1, 527 21 14 
Ske ori eee Ee es Se a Sn ae eG No BOR: 5, 848 11, 841 24, 867 49 24 
SS Reco ra cpr] a eareap ae re ee reE ras 2, 131 2, 510 4, 692 85 45 
Snohomishiashese see san oe Seem Bee Bele Be 9, 742 14, 640 46, 554 67 21 
FSM OYO)) SCE OY Sh halt Mk paced AAAI Mi Se al ek Me 2, 391 14, 332 120, 004 17 2 
SEE is 11S Meee eee tee Ee He cree Ca 38, 452 7, 776 12, 928 44 27 
SUSU S GO Tne ee) ee SE ee 6, 221 7, 711 Nth CONS) 81 35 
Wiahevakm ees bee a oe ee ae 1, 260 1, 655 2, 260 76 56 
SVS SW ee eta eS a ito ea oP Re 1, 057 16, 544 38, 370 6 3 
Wihatcom a 2s sienna ses ee Een ee one ae 4,991 10, 123 32, 745 49 15 
NTA GUT ES OUEST S i s pee 1, 414 26, 859 46, 698 5 3 
BY 6) kel 2 et se i ee te eget A Ee 1, 713 25, 437 51, 760 7 3 
§Including grazing lands. 
EFFECT OF FULL-VALUE ASSESSMENT 
In some of the areas studied an effort was made to determine the 
actual value of property in order to portray a full-value assessment. 
The term ‘‘full value” is used to mean an assessment based on actual 
value, or the best available approximation to actual value, termed 
here ‘‘estimated value.’’ 
Actual values, or the best available approximations thereto, were 
obtained by comparison with sales or appraisals of sample proper- 
ties, or by direct appraisals of all properties; the methods were fully 
described in the section on the assessment of forest property (p. 105). 
Table 83 shows, for certain political units where assessment ratios 
were obtained, the ratio of forests to rural real estate on the basis of 
the present assessment and also on the basis of a full-value assessment. 
