FORESTTAXATION IN THE UNITED STATES 249 
_ Table 104 gives a rough basis for a comparison between tax trends 
for forests and for other types of property. The counties of Michigan 
were classified on the basis of most important use, and on this basis 
the trend in taxes per acre is given in table 104. 
TABLE 104.—Trend in taxes per acre on all real estate, 1900-1925 1, county groups, 
Michigan 2 
Actual amount Converted to 1926 dollars 
County group ST 
1900 | 1905 ;} 1910 | 1915 |} 1920 | 1925 | 1900 | 1905 |} 1910 | 1915 |} 1920 | 1925 
Forest: 
Lower Peninsula__-_--__- $0. 27 |$0. 33 |$0. 40 |$0. 58 |$1. 01 |$1.06 |$0. 48 1$0. 55 |$0. 57 |$0. 83 |$0. 65 | $1.02 
Upper Peninsula-_-_---_ BOB .28| .47; .89| .95| .37] .40] .40| .68] .58 . 92 
Average_____--------- . 24 . 30 . 35 . 54 .96 | 1.02 43 . 50 . 50 . 78 . 62 .99 
Ciera Tee ee eee eee.” 46 | .60| .83 | 1.26 | 2.25|2.30| .82| 1.00| 1.18] 1.81] 1.46| 2.22 
RTT Pein arate obtenenande toner 49 . 62 .71 | 1.09 | 2.25 | 2. 26 .87 | 1.03 | 1.01 | 1.57 | 1.46 2.18 
Farm-urban____--------_--__ .85 | 1.03 | 1.18 | 1.87 | 4.08 | 5.46 | 1.52 | 1.71 | 1.68 | 2.69 | 2.64 5, 28 
Py eh oY: 1 0 Vea) seg Ce ene a as 2.34 | 2.79 | 3.99 | 7.41 |19.45 |28.72 | 4.17 | 4.64 | 5.67 |10. 70 {12.60 | 27.75 
Average___.---------- . 64 .79 | 1.02 | 1.74 | 4.03 | 5.51 | 1.14} 1.31 | 1.45 | 2.50 |} 2.61 5. 32 
1 In computing the taxes per acre from 1900 to 1920 the area assessed in 1921 was used, as figures for earlier 
years were not available. 
2 Sources of data: Columns 2-7 by computation. Total areas assessed (74, Rept. 1927-28, pp. 88-116). 
Tctal taxes levied for column 2 from original] tabulation in offices of the Michigan Tax Department, Lansing, 
for columns 3-7 from Report of State Tax Commission listed respectively: 1905-6, pp. 78-225; 1911-12, pp. 
52-55; 1915-16, pp. 70-81; 1921-22, pp. 64-75; 1925-26, pp. 114-135. Columns 8-13 by applying the index 
numbers of wholesale prices as computed by the U. S. Bureau of Labor Statistics to columns 2-7, 
A study of farm tax trends is being made by the United States 
Bureau of Agricultural Economics. A preliminary report of this 
project shows the following average trend in farm taxes per acre for 
26 States® (table 105). 
TaBLE 105.—Average trend in farm taxes per acre, 26 States, 1913-30 
Year Dollars | 1926 dollars Year Dollars | 1926 dollars 
0. 27 0. 39 0. 62 0. 64 
.27 . 40 . 63 . 63 
. 30 . 43 . 63 . 64 
. 02 37 . 64 . 62 
. 36 ool . 64 . 64 
37 . 28 65 . 68 
48 .35 66 . 68 
58 .38 67 .10 
62 . 64 66 . 16 
Data showing the trend for selected years since 1890 of State and 
local tax collections in the United States in millions of dollars (3, 
p. 77) are given in table 106. 
TaBLE 106.—Trend of State and local tax collections in the United States between 
1890 and 19380 
ba (1926) Wh (1926) 
Year ption Million Year Pate Million 
dollars dollars 
SOG SD ts Maho NLT END A tN 501 oll AA Te 4, 619 4, 710 
TOO UNs odie? a hark, 861 Wor MAG DEEP UMA TBAN A INANE IL 4.918 4, 750 
(inn man e nT to 1, 519 PL SULA KCAL es UCD POT 5, 398 5, 398 
{SIG UMNO CF UNIS har) 2, 965 Seon Woo MUNA OAT MT ANI 5, 722 6, 000 
G21 We AMR Dower Sy 5 3, 933 ZORA Gop ne ne 6, 148 6, 360 
(ODDS LEY, PRT aL 4.015 Meson Wi GooRN nu Me enn MN ew NERY 6, 431 6, 750 
Cae Ue eg anna om | 4,202 GATS) Wet OF NL OSE Uy NN Te 6, 798 7, 870 
85 ALLIN, B. W.; JACKSON, D.; and WESTON, J. L. FARM REAL ESTATE TAXES, 1913-30. U.S. Dept. Agr. 
Bur. Agr. Econ., Rept. January 1933. |Mimeographed.] 
