FOREST TAXATION IN THE UNITED STATES 239 
be expected that the ratio of taxes to value would be less in the case 
of timber properties than in the case of forests which contain cut- 
overland. The present analysis of taxes on timber properties demon- 
strates that these ratios actually are considerably less for most timber 
properties than for forests in the aggregate. ‘Timber properties are 
those which consist principally of merchantable timber. They may 
include a small amount of other real estate, among which there may 
be some cut-over land. The analysis of the selected timber properties 
is given in table 88. 
TABLE 88.—Tazes on timber properties, and ratio of such taxes to assessed and 
estimated value, in selected political units } 
Wale aNaSOR Ratio of taxes 
to— 
Political subdivision and date Area n ae 
As- Esti- Per Sr Se 
Amount sessed | mated 
sessed | mated acre alee || selene 
\ 
Minnesota, 1926: 1,000 1,000 1,000 1,000 
T. 59 N., R. 8 W. (part of Beaver Bay), | acres | dollars | dollars | dollars | Dollars| Percent| Percent 
AG AKC) © OUTIL Ysera ehh lee ee 11 38 133 4 0. 40 17, 3.3 
Wisconsin, 1926: 
Town of Bartelme, Shawano County -__._-- 3 107 173 2 . 66 1.9 1.2 
Town of Laona, Forest County___--------- 25 367 | 1,573 19 .78 5.3 1.2 
Town of Morse, Ashland County______-_--- 6 134 161 3 . 49 2.0 1.7 
Town of Three Lakes, Oneida County-__-_-- 3 58 91 3 . 85 4.8 3.1 
incolniCoumiyy sss. ae ee 102 | 2,525 | 4,621 82 . 80 3. 2 1.8 
Oregon, 1926: 
West side counties: 3 
Clatsop County a2 a ee 78 | 7,182 | 15, 246 292 3. 74 4.1 1.9 
Coos Coun ty sets see ee eee sll 138 | 2,472 | 10,711 110 .79 4.4 1.0 
Douglas Countyeee ssn ee 99 | 1,677} 5,155 58 . 59 3.5 11 
MeaneiCoun ty tes se EER ee eh 146 | 3,529 | 12,111 101 . 70 2.9 .8 
MEAL TATYY © UTA et kL GC 64 | 1,187} 5,034 46 5) 3.9 .9 
Marions© Ountyae ee se ay Ue 25 523 | 4, 261 18 13 3.5 .4 
Tillamook County___-_------_-_-_---_--- 110 | 6,503 | 15, 373 236 2.14 3.6 1.5 
Washington County_____.-___-__--___--- 22} 1,198 | 2,379 49 2. 22 4.1 2.0 
PA SY OY Se) URN UNE SU a ING Oa OL Re 682 | 24,271 | 70, 270 910 1, BB ah 7 1.3 
East side counties: 3 
Meschutes| County. yeaa 136 | 1,356} 5,873 59 . 43 4.3 1.0 
GQrantAa© orn iby sees ere NE Ly 31 218 660 6 .18 2.6 .9 
Klamath County __--2222 2-2-2. -- 22 ssc. 198 | 3,232 | 10,312 85 . 43 2.6 .8 
AK CNC OUM Tyee oN eee cee yh ee 8 149 | 1,854! 7, 534 41 . 28 22) a 
Union County ies. ve Reha ae Ss See 106 645 | 1,904 15 .14 2.3 .8 
Wheeler County__-_------_--_-__----_-_--- 56 676 | 1,932 15 . 26 IP) .8 
Ota) ewe wen Winky Ne Obes oxigen eee ep te Siu 676 | 7,981 | 28, 215 221 33 2.8 .8 
Washington, 1926: 
West side counties: 3 
ClivlamyCount yee esas a eee eae 82 | 3,287 | 6,378 88 1. 07 2a 1.4 
Cowlitz County____-_-_- 138 | 8,401 | 18, 637 240 1. 74 2.9 1.3 
Grays Harbor County 97 | 8,365 | 11,579 269 2.77 3.2 2.3 
Jetersoni@ounty some see eee 34 |) ¥, 257 |) 2,396 30 . 89 2.4 1.3 
Kner Onim ty eee eda i el 63 | 4,812] 8,361 151 2. 40 3.1 1.8 
Ge wis) COUN tye eee Se ye eS 201 | 8,141 | 25, 352 238 1.18 2.9 .9 
Mason @oumt ys. e ee ea 34 | 2,036 | 3, 066 59 1.71 2.9 1.9 
PAacitic| COuUNLYy i= = aes ee eee Ne 94 | 5,576 | 9,783 147 1. 56 2.6 1a5 
BierceyCounty ee ee 67 | 4,238) 6,991 98 1. 47 7,33 1.4 
ihurstoniCountyee- ee. eee 41 | 3,532 | 3,500 117 2. 84 3.3 3.3 
Whatcom County_____-___________-_____- 28 | 1,019} 1,998 32 1.15 ah 1.6 
OLA sees een nema es eae Me Uy eee 879 | 50, 664 | 98, 041 1, 469 1. 67 2.9 1.5 
1 Sources of data: Columns 6, 7, and 8 were computed from this table. The sources for the other columns 
vary by States as follows—Minnesota: Columns 2, 3, and 5are from the township assessment rolls of 1926; 
column 4 is from field appraisals. Wisconsin: Towns—Columns 2, 3, and 5 are from town assessment rolls 
of 1926; column 4 is from field appraisals; Lincoln County —Columns 2, 3, and 5 are from the town assess- 
ment rolls of 1925; column 4 was computed by applying to column 3 the assessment ratio for merchant- 
able timber, obtained from unpublished records of the Wisconsin Tax Commission. Oregon and Wash- 
Inston; Columns 2, 3, 4, and 5 were compiled from reports of owners. 
iy 
3 Data for sample properties only. 
