FOREST TAXATION IN THE UNITED STATES 253 
Table 107 shows that forest taxes per thousand board feet of timber 
in the west-side counties of Oregon have increased faster than the 
State and local tax collections in the United States, while in Oregon 
and Washington combined the rate of increase has been slightly less. 
The average taxes per thousand board feet for selected areas in 15 
States have increased at the same rate as State and local tax collec- 
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NS 
1 URBAN COUNTIES 
2 FARM COUNTIES 
3 FARM-URBAN COUNTIES ALL COUNTIES 
4 UPPER PENINSULA FOREST COUNTIES STATE AND LOCAL TAX COLLECe 
S LOWER PENINSULA FOREST COUNTIES TIONS IN THE UNITED STATES 
FIGURE 9.—Trend in taxes per acre in Michigan counties classified according to predominant use as com- 
pared with the trend in the State and local tax collections in the United States. (All taxes based on 
1926 purchasing power; sources of data: Tables 104, 105, and 106.) 
ALL FOREST COUNTIES 
MINERAL COUNTIES 
GON 
tions. It should be noted that in the west-side counties of Oregon 
the greatest increases took place during the first decade of the present 
century, during which time there was an extremely rapid rise in 
timber prices. In view of this rapid rise in timber prices it would 
be expected that property taxes would also increase at a fast rate. 
Forest taxes per acre in 3 of the cases studied have increased at 
about the same rate as the total State and local tax collections; in 5 
of the cases they have increased faster, and in 3 they have increased 
more slowly. As in the case of the west-side counties in Oregon, the 
