226 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
AMOUNT OF TAXES AND RELATION TO VALUE 
FORESTS AND OTHER RURAL REAL ESTATE IN GENERAL 
The amount of taxes on forests and the relation of these taxes to 
assessed value and to estimated value for the selected areas studied 
are given in table 87. Similar data are also given in this table for 
other rural real estate for purposes of comparison. 
The sources of data for table 87 are as follows: 
Columns 9, 11, 12, 13, 14, and 15 were computed from this table. 
veo 4, 5, 6, and 7 were obtained from table 83, part 6, for all States except 
aine. 
Columns 4 and 6 for Maine are from table 71, part 6. 
The sources for the other columns vary by States as follows: 
New HAMPSHIRE 
Columns 2 and 3 were determined in the field. Column 8 was obtained 
by applying to column 4 the average tax rate for commercial and farm forest 
property in each town as computed from a compilation of the assessed values 
and taxes from the tax rolls of 1928. Column 10 was obtained by applying 
to ee 6 the average tax rate for rural real estate (93, pp. 42, 63, 78, col- 
umn 7). 
MAINE 
(1) Wild-lands territory, a combination of unorganized territory and second- 
class plantations: 
Columns 2 and 3 were compiled from Maine State Valuation, 1928 (89). 
From this publication those properties which were predominantly of a forest 
character were segregated from the other properties. Column 5 was deter- 
mined by multiplying $4 (estimated average stumpage price for 1928) by 28,000,- 
000 (thousand board feet of standing merchantable spruce and fir in the wild- 
lands territory in 1928, estimated with advice of well-informed experts). From 
this was deducted 40 percent to obtain the present worth, as of 1928, of the 
timber, and to this present worth was added the product of $3 (the estimated 
value of forest land stocked with young trees) and 9,308,000 (column 2 of table 
87). Columns 8 and 10 were computed in the following manner: The sum of 
the State, county, and forest district tax rates (from State treasurer’s office) 
was multiplied by the assessed value of rural real estate in each county in the 
unorganized territory (89). To this was added an estimated road tax (10 
mills on one-half of the assessed value of the unorganized territory). Then 
the tax rates for each second-class plantation (104, pp. 6-13) were multiplied 
by the assessed value of each second-class plantation (89) and the sum of the 
products added to the taxes for the unorganized territery, computed as indicated 
above. From these taxes and the total value of rural real estate in the wild- 
lands territory an average rate was computed and applied to columns 4 and 
6 respectively. 
(2) Organized territory, including first-class plantations: Column 2 was 
computed by subtracting the area of wild-lands territory (9,308,000 acres, as 
given above) from the total forest area of the State (table 67). Column 3 was 
computed by subtracting column 2 plus wild-lands territory from the total area 
of the State (94, part 1, p. 81). It should be noted that this figure includes 
the area of platted land, which it was impossible to separate. This area, how- 
ever, is relatively insignificant. Column 8 was obtained by applying to column 
4 the average tax rate for sample properties. Column 10 was computed by sub- 
tracting the taxes of the wild-lands territory, computed as above, from the 
total taxes of the State (90, p. 137, column 8). 
NortH CaRrouina 
Columns 2 and 3 were determined from the tax rolls of 1928 and from field 
examinations. Columns 8 and 10 were computed by applying individual dis- 
trict tax rates to columns 4 and 6 respectively. 
