234 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
The ratios of taxes to estimated value of these selected timber areas 
range from the very low ratio of 0.4 percent in Marion County, Oreg., 
to3.3 percent in T.59 N.,R.8 W., Minn., and Thurston County, Wash. 
The weighted average ratio is 1.3 percent, in contrast to 2 percent for 
forests as a whole. A comparison of the individual ratios in those 
politcal units in which comparable data are available is given in 
table 89. 
TABLE 89.—Comparison of tax burden between representative tumber properties and 
all forests, in selected political units } 
Ratio of forests to 
estimated value 
Political unit 
Timber 
properties All forests 
Minnesota: Percent Percent 
T. 59 N., R. 8 W. (part of Beaver Bay), Lake County--_.-.-_------------------ 3. 
Wisconsin: 
MowntoteBartelmesS hawame, © Ov tye ee oe en ae 
Town Of Waonaeel Ores C OUM ty asp oe ee ee eee ite es eg ae ee ee 
ROW Of VIOESESEAS In ay © OUT yee ae eC 
Rownloethreeteakess Oneid ar ©. oun tay eee ee ee ee 
EFTTA CO LTR: COUT Gy oo aa ae ae a a cee eR Peru ee a RN De 
Oregon: 
Grant: County se. See TS ae ee AE Ie ae Re ie ac a a a 
Klamath C out yi ee es a ae ae alge RA a Se A ae el at 
TATNIO COU Gye se see aS Es Be ei a  eU 
Washington: 
@ lalla rg Out yeaa a ee NI a at PU) es See ee Os he 
Grays) Harbor Coun tye fees Se SU ee et le ee, ee ena Plan 
PCat 
WH C0ODW COMNIDN W 
POR) Ge GS MEU 
tht OVI BWR 00 
Nore 
1 Sources of data: Column 2 from table 88, column 8; column 38 from table 87, column 15. 
In only one of the units is the ratio higher for timber properties than 
for all forests. 
CERTAIN OTHER CLASSES OF PROPERTY 
Besides the comparison, as made above, between ratios of taxes to 
value for forests and for other rural real estate on sample properties, 
a comparison may also be made between the forest-tax burden and 
the tax burden on a number of other types of property. The United 
States Bureau of Internal Revenue publishes statistics compiled from 
corporation income-tax returns showing the ratio of taxes to the total 
value of the assets of corporations. Since the present study is con- 
cerned with the property tax, the most significant figure is that which 
excludes the Federal income tax. It would be desirable also to 
exclude State income taxes, fees, and licenses but the Bureau of 
Internal Revenue makes no such separation. Table 90 shows, for all 
corporations, the total assets, all taxes except the Federal income tax, 
and the ratio of these taxes to the total assets. It should be noted 
that some of the corporations included in this table own extensive 
areas of forests. ‘These corporations are found principally in the 
‘“‘manufacturing”’ and the ‘“‘agriculture and related industries” 
categories. 
