222 MISC. PUBLICATION 218, U. 8. DEPT. OF AGRICULTURE 
The ratio of forest to rural real-estate value on the basis of esti- 
mated value is less, in all except six cases, than the corresponding 
ratios on the basis of assessed value. This is due to the higher aver- 
age assessment ratio for forests than for other rural real estate. In 
three of the exceptional cases (towns of Fremont and Richmond, N.H., 
and Forest County, Wis.) the ratios are the same, on account of the 
same or nearly the same average assessment ratio for forests as for 
other rural real estate. In i of the remaining 3 exceptions (Chatham 
County, N. C.) the difference between the ratios is only 1 percent; 
in the other 2 (the towns of Three Lakes and Laona, Wis.) the differ- 
ences between the ratios are 10 and 13 percent, respectively. 
The individual differences between these ratios in the different 
political units, excluding the six exceptional cases just noted, are 
distributed as follows: 
1=2' percent 2 303 Se Beye Nels RY as ee eg ee ee a ee 5 
SCLC GIGS eS as a a pe ee ey ee ie gee 5 
G—-ONpercent: <u ashe 2 Ne ee Oe ee i ae a ee ee ee UL 
10O=19spercen tics 2 je Se Sad Tp Se ee ra eee fet: 
20-29 ‘percent... 2.2 2s See ee ee 2 ee ee eee 5) 
30-39 percents. 232 cro os Se eh Ee espe eye ee ye Le ey 2 
These differences between the ratio of forest to rural real-estate 
value on the basis of estimated value and the ratio on the basis of 
assessed value are quite insignificant (1 to 2 percent) in five cases; 
namely, Beaufort and Macon Counties, N. C.; Richland and Shawano 
Counties, Wis.; and Clallam County, Wash. But in the great 
majority of cases, 34 out of 45, the higher average assessment ratio 
for forests than for other rural real estate increases substantially the 
importance of forests in the tax base. 
CONCLUSIONS 
Table 84 is a summary table which is supplemental to table 67, 
It gives, for each State where more or less detailed studies were made 
the ratio of forests to the tax base (columns 2 and 3); also the minimum 
and maximum ratios of forests to the tax base for counties, county 
groups, or parishes (columns 4 and 5), or for towns, township groups, 
or townships (columns 6 and 7). 
