232 MISC. PUBLICATION 218, U. 8. DEPT. OF AGRICULTURE 
Toivola) forests are subject to higher tax rates than is the other rural 
real estate. The situation is reversed in one township (T. 54 N., 
R. 10 W.). In the other township in which a comparison can be 
made (Crow Wing Lake) forests and other rural real estate are subject 
to the same tax rate. 
WISCONSIN 
The ratios of taxes to estimated value of forests in the selected 
areas of Wisconsin range from 1.4 percent in Laona (a town with 
considerable merchantable timber) to 3.9 percent in Little Rice— 
not nearly so high asin Minnesota, yet very high in most of the towns. 
The ratios of taxes to estimated value of other rural real estate are 
in every case, except Three Lakes, lower than the corresponding 
ratios for forests, indicating a higher assessment level for forests than 
for other rural real estate. In the towns of Athelstane, Laona, and 
Three Lakes, and in Lincoln County, forests are subject to higher tax 
rates than is the other rural real estate, the tax rate on forests in 
Laona being particularly high (5.3 as against 1.6 percent for other 
rural real estate). In the other towns there is little or no difference 
in tax rates as between forests and other rural real estate. 
OREGON 
The data for Oregon indicate that the forest tax burden is moderate 
in Klamath and Lane Counties, but high in Baker and Grant Counties, 
as indicated by the respective ratios of taxes to estimated value of 
1.7 percent, 1.9 percent, 2.8 percent, and 2.5 percent. The ratios of 
taxes to estimated values of other rural real estate are lower than 
those for forest property on account of the relatively higher assessment 
of forests than of other rural real estate. The tax rates are the same 
for forests as for other rural real estate. But this is probably due 
rather to the method of computation, where the same tax rate was 
used to compute the taxes for both categories (see explanation of table 
87), than to an actual equal distribution of minor taxing districts as 
the figures would seem to indicate. 
WASHINGTON 
The ratios of taxes to estimated value of forests are the same for 
both counties studied in Washington and are only slightly higher than 
the average ratio of 2 percent for all of the areas studied. The ratios 
of taxes to estimated value of other rural real estate are less than 
the corresponding ratios for forests, on account of the higher assess- 
ment level for forests than for other rural real estate. The ratios 
of taxes to assessed value (tax rates) in Clallam County are the same 
for forests and for other rural real estate. Here also, as in Oregon, 
the apparent equality may be due to the method of computation. 
In Grays Harbor County, where a more detailed study was made than 
in Clallam, forests are subject to a higher tax rate than is other rural 
real estate. 
TIMBER PROPERTIES 
It will be recalled that forests, as defined in part 6, include both 
timberland and cut-over land. It will also be remembered from 
part 4 that cut-over properties are usually assessed at higher average 
assessment ratios than are timbered properties. It would, therefore, 
