FOREST TAXATION IN THE UNITED STATES 247 
TABLE 99.—Tazes per thousand board feet of tember based on properties reported, 
1914—26;1 county groups, Oregon and Washington 
Actual amount Converted to 1926 dollars 
State and county group |] ST 
1914 1919 1924 1926 1914 1919 1924 1926 
Oregon: 
West-side counties__....--------- $0. 008 | $0. 012 | $0.020 | $0. 023 | $0.012 | $0.008 | $0.019 |} $0. 024 
East-side counties____....-------- . 009 . 012 . 018 . 021 . 013 . 008 .017 . 022 
TRO CAS ae mene ue OE Ley . 008 . 012 . 020 . 022 . 012 . 008 . 019 . 023 
Washington: West-side counties_---_- . 014 . 018 . 027 . 034 . 020 . 012 . 026 . 036 
FTN Gel eee cl ne . 010 . 014 . 023 . 027 . 014 . 009 . 022 . 028 
1 Sources of data: Computed from reports of owners, and index numbers of wholesale prices as computed 
by the U.S. Bureau of Labor Statistics. ‘The year is that of the assessment and levy, the taxes being paid 
1 year later. The index numbers used in computing columns 6-9 are those of the following year, since taxes 
are paid in the year following the assessment. 
It was possible to obtain the tax history as far back as 1899 of a 
few timber properties located in Oregon, west of the Cascades (table 
100). 
TaBLE 100.—Tazes per 1,000 board feet for certain timber properties in Oregon 
Year Dollars | 1926 dollars Year Dollars | 1926 dollars 
ASO? tia Se ees Mk eg a ed 0. 0007 QOROOQ A VOTO rk sige Par cee Ne 0.0151 0. 0098 
NICOTINE . 0019 OOS22)| BHO 24: aie oh Sac alain Say Ue ced elt . 0216 . 0209 
OQ EM Sere G SSAA NRT hie . 0057 OOS O26 222k eee ee ev ty ee . 9264 . 0277 
QUAY eye Nee eel iy bites ee, . 0089 . 0128 
A questionnaire sent out by the National Lumber Manufacturers 
Association for the Timber Conservation Board produced some trend 
figures. Thirty-two representative timber corporations owning tim- 
ber in 15 States are represented in the answers to this questionnaire. 
The average tax per 1,000 board feet of timber owned by these com- 
panies is as follows for 3 different years: * 1909—$0.019 (1926 
dollars, $0.028); 1919—$0.061 (1926 dollars, $0.044); 1929—$0.091 
(1926 dollars, $0.095). 
The following figures are tax rates, going back as far as 1830, on 
the lands of a large timber owner in the wild-lands territory of Maine: 
Percent Percent 
TASH (1 I UR rae meee ay ae OR Se ESO OM ape ae ire eee Ogre mite aan oe 0. 7 
INES 4 earn eo apepmniaee gn Nees ean TAN I d GCS ed OOO sepia Mi Ae dy cohol th alan RE As .6 
Sy Osea cee onem tel alee Ne bah We DARD Sct EAS) HG J A a Ap eas Me Oa y 9 
SOO’ tei wr Ric, a ke eS BRERA ESS 2) 0 ype esa Sogn Tn gS Aap an eR a Ie 94 
MNES (0 ape et ree ge Ae Pie PAM OR EARS Bice ce Sh ath) a Ral ager MN ae i, 3 
HESS es eee en ena ek Fe BES NEA LG Po aN ANS et NEY SN ST EU ils a 
Tax rates by themselves do not accurately show the trends, since 
it is not known how far assessed values departed from actual values 
during the various periods. If it is assumed that assessments have 
been at a uniform percentage of value since 1830 in this territory, 
the above figures show a tendency of the tax rates to fluctuate in 
cycles. The high points appeared in 1840, 1870, and 1923. If 
assessments during this period were not at a uniform percentage of 
value (and they probably were not), these tax rates merely indicate 
pit Unpublished report-of the National Lumber Manufacturers Association to the Timber Conservation 
oar 9 e 
