FOREST TAXATION IN THE UNITED STATES Papgt 
MINNESOTA 
Columns 2 and 3 were determined by field examinations. Column 8 was 
computed in the following manner: Taxes on cut-over and timber properties 
were obtained from the assessment rolls of 1926. To this amount was added 
an estimate of the taxes on the remaining forest area. This was computed by 
multiplying the average tax per acre on cut-over property by the difference 
between the total forest area (column 2) and the area classified as cut-over and 
timber on the assessment rolls of 1926. Column 10 was computed by sub- 
tracting column 8 from the total taxes levied on rural real estate, compiled 
from the township tax rolls and county records of 1926. 
WISCONSIN 
Columns 2 and 3 for the towns were determined by field examinations. For 
Lincoln County, column 2 was computed by deducting from the total area of 
unplatted land, obtained from the assessment rolls of 1925, the area of crop 
land and plowable pasture land (94, pt. 1, p. 665) which is given in column 38. 
Columns 8 and 10 were obtained by applying to columns 4 and 6 respectively 
the tax rates obtained from the tax rolls of 1926 (Lincoln County, 1925). 
OREGON 
Column 2 is from the Oregon Voter (86, p. 4). Column 3 was computed by 
subtracting column 2 from the area of privately owned unplatted land (81, 
Bien. Rept. 10, table 9, sum of columns 1, 4, and 7). Columns 8 and 10 were 
computed by applying to columns 4 and 6 respectively the tax rate computed 
by dividing the taxes levied (81, Bien. Rept. 10, table 14, column 16) (excluding 
taxes for fire patrol, special cities and towns, and irrigation and drainage) by 
the assessed value of all property (table 81). 
W ASHINGTON 
Column 2 for Clallam County was computed in the following manner: From 
the total area of unplatted land (84, 1928 rept., p. 21) was subtracted the area of 
crop land and pasture land, except woodland pasture land (108, p. 5). For Grays 
Harbor this column was compiled from the acreage tax books for 1926. Column 
3 was computed by subtracting column 2 from the total area of urplatted land 
(84, 1928 rept., p. 21). Column 8 for Clallam and Grays Harbor Counties and 
column 10 for (Se tose County were computed by applying to columns 4 and 
6 respectively the tax rate computed by dividing the taxes levied (97, pp. 72, 
81, column 8) (excluding eity and forest fire patrol taxes) by the assessed value 
of all property (from pt. 6, table 82). Column 10 for Grays Harbor County 
was computed from a recapitulation of the acreage tax books of 1926. 
