248 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
the great uncertainty of taxes which a long-time enterprise such as 
forestry must face. 
While taxes per acre are not a particularly good measure of tax 
burden, they are available in greater number than any other measure 
and they may be used as a rough measure to indicate trends in taxes. 
The average taxes per acre paid by a lumber company (called here 
corporation F’) on 342,154 acres in 10 different counties of Washing- 
ton, which have been owned continuously since 1900, are given in 
table 0 (67th Cong., 4th sess., hearing pursuant to S. Res. 398, 
p. 876). 
TaBLE 101.—Tazes per acre paid by a lumber company on lands in Washington 
State, 1900-1922 
Year Dollars | 1926 dollars Year Dollars | 1926 dollars 
OOO Ses ee ee ee 0. 07 OP T3 GL? Keto Sea ase Sake eee ad 0. 69 0. 99 
MOOV 2 etek Seeds ye See ees 08 en Ba Sa 2 is Peles Ee Ce Nes De pet ete - 86 1. 26 
QOD a ee a ed EE a 11 Pee ed i 8 te: Saat ee a ee aaa bielee Seatac 2S . 82 1.18 
OOS Seen ee ee Sere 12 OAV at el 6) i eee se (wee nag Pa . 85 99 
1OQ4A Se ee Se a ee ee 13 2D aL OG ee ee eee Be .8l 69 
LOO 5 eos ine ee ey Te oe 15 p77 Sl HOS EN Uy emer Rec eM Slay eS eet 91 69 
DOG Gee LOR SG eee ent 19 OE ALONG ees ce Ne cell Tears . 93 67 
LOOT Re ROA cee ee ee 28 Pex: fyi | 21 Ko peter Pa eae Co oe i WS VI 1.10 71 
GOS eee Se 43 6451) 1920 ie Sa ee, IE a praes 1, 54 1. 58 
RGOQ seed Be eed A FE. wo 72 S72 eee Be eee Oe eas 1, 54 1. 59 
AOL O SS See Beas wena a tn 53) Re PAM Lita CE) eee PTE a 2p SG MR ERNE eal 1.70 
nS) Ig Re os ee Me SE - 56 81 
Data furnished by a timber-operating company (corporation E) 
show taxes per acre for the wild-lands territory of Maine as given in 
table 102. 
TaBLE 102.—Tazes per acre paid by a lumber company on lands in Maine, 
1851-1926 
Year Dollars | 1926 dollars Year Dollars | 1926 dollars 
2 Ec459 LEM Bhs Dees QU Be AEE eee a 0. 002 OOS iI ail G0 ie are ae ie ae 0. 012 0. 020 
SGT ee Rs ee ee 001 (OH LFW) G2) Lee ane Ree es ba es Ok 046 067 
bey Alles Baas (i Ses a wtp eae 006 0073) |(G1921= 2 ee Ee 074 077 
Tfcyou L seth ih eae ae vee nap yeaa es 007 ODS 1926 Seer ee eee 089 093 
ISTE) it eB SS re . 010 019 
Table 103 shows the trend in taxes per acre on forest land for selected 
pulp and lumber corporations in Maine, New Hampshire, New 
York, and Vermont. 
TaBLE 103.—Trend in taxes per acre on forest land, selected corporations in Maine 
New Hampshire, New York, and Vermont! 
Actual amount Converted to 1926 dollars 
Corporation and State FeraURe [OOO3Ed \REEFE ESE TI LMT PRUE eek 
1898 | 1902 | 1904 | 1910 | 1920 + 1930 | 1898 | 1902 | 1904 | 1910 | 1920 | 1930 
Corporation A, Maine_---_|_----- $05013)5222 $0. 041/$0. 093/$0. 155}______ $010 22/2 $0. 058/$0. 060/$0. 179 
Corporation B, Maine----- SONOIG | aaa | Ean § O62) 104) = 270|S0) 033 |2ene eee .088} .067) .312 
Corporation C, Maine_---- MOOT Zee Selle ceee F057) el 28 es |e OO 2 | eee oceeeeies .081} .083} .270 
Corporation D, New Hamp- 
SHIPewee hs hae eS POR ee Ned set [Paki ds $0. 116 INDY GHA “Salty eal a $0. 194 158} .192| .459 
Corporation B, New York-_| .045)_.____|__---- SDA eo SOB ee . 166} .122) .340 
Corporation B, Vermont___| .028/______)_-.__- O62 ii 200 24 et OS |e ee | . 088} .130) .279 
Corporation D, Vermont--_|-.-.-_|------ | 036|)2, 5,109 |ite 2263 [iy vaya O| pee eee ees .060} .155) .170) .312 
1 Sources of data: Columns 2-7 furnished by the various corporations; columns 8-13 by applying to col- 
umns 2-7 index numbers of the wholesale prices of all commodities furnished by the U. S. Bureau of Labor 
Statistics. In the case of Maine, the index numbers used in computing columns 8-13 are those of the year 
following the assessment, since the taxes are paid in that year. 
