376 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
2. Exemption: 
a. Optional: 
(1) Land and mature timber tax unmodified: New Hampshire 
(forest tree exemptions), and Vermont. 
(2) Land exempt: Rhode Island and New Hampshire (deed to 
State required in New Hampshire). 
b. Nonoptional: 
(1) Land tax unmodified: Colorado and Iowa. 
3. Tax reduction or deferment, lease to State required: 
a. Optional: 
(1) Rental not to exceed tax: Kentucky. 
(2) Deferment of tax with 6 percent interest: Virginia. 
4. Rebate: 
a. PS New Hampshire and Pennsylvania (two laws in Pennsyl- 
vania). 
5. Bounty: 
a. Optional: Illinois, Minnesota, and South Dakota. 
The extent to which the existing forest-tax laws are applied is 
shown by table 119. Both the area classified under each law and its 
percent of the total privately owned forest area are given. The 
distribution of the classified area is indicated by the number of owners 
and number of counties represented. Naturally it is possible to 
include in such a table only those laws which call for classification and 
listing of the lands to which they apply. The only law of widespread 
application (that is, not restricted to planted stands or to areas of 
limited size) which does not require such classification and listing, is 
the California constitutional amendment. 
TaBLE 119.—Exzteni and distribution of private land classified under forest tax 
laws, 1933 } 
Extent Distribution 
State Halle to 
; total pri- A 
Area Ste Owners |Counties 
area 3 
Acres Percent Number | Number 
B/sXd EER] OFS Wa 0 hs RS os ee a AU ES Pay a ye Ee ee ae aE tee 3 50, 494 0.2 1 8 
Connecticut (yieldstax) seek ee a a eee 4, 565 5a 34 7 
Connecticuti (Exemption) eae a ee eee 4, 433 48 27 8 
C1 Wah eset ee a A RR Ray de oe ee None 0 0 0 
1 FS 0 Vo Re ae Sia a ee eee eked et Cag Fe Gree te Annee Veneer 377, 145 1.8 2 4 
In Gian Bere eee SEN SE EAS 22S yt ated ie aoe ae 85, 854 2.5 1, 358 89 
LOR AE ee NE ES Ea ee CSS ie bev Tp ere ety aint yee FN 8 47, 329 2.0 2, 528 99 
NON GUC Krys a ee Pde 0 ee hele None 0. 0 0 
IOUS RTD Gs eee ie a es te A iy DAE oe MJ ae gece ne 379, 796 2 76 12 
64 EES 0s geek eee eR NSB A ak em ECE gn i et) Sa at 3, 000 (4) 30 4 
IVEASSACTIUISC EES ee NaN en SI 2 Aes eS es Se 5 24, 800 .8 96 10 
Michigank(commernrcial) sie te ee eee 87, 952 5 70 36 
MG CHIF ATI] CWO GSI OL) pee sae ea rs ee a ee 6 1,584 (4) 55 24 
Miinnesotas Gyielditax) ee eee eh ea eee None 0 0 0 
New Hampshire (forest tree exemption)_________-_-__--_-_-_- 58, 431 we el eee oe 
New Hampshire (land deeded to State)__________-___---_--- 10 (4) 1 1 
TGV) CO 0 Se eee ES ee ote ee ee ee 12, 453 1 19 12 
OT ee re ee ee RE ee 48, 009 1.0 560 72 
ORC CO a ee NS BE RN IES Ee ae A eee Ae ee es 719, 135 5 |e Re age 14 
LeteyohorsnrA hese banksy (AraC) GL THE0:9 ee eee 45, 897 .4 50 25 
RTO Ce Ls] ern Clee ea ee ee Se a ie ek ee 88 (4) 1 1 
MermontyGyiel dttax) 2c eee SS 2 aire Eh oe ee ee ee 37, 472 1.2 20S e sae 
Mirginiae 2 3 22 Sh a ee ee Ree ee Bee eee None 0 ) 0 
Wiashingtonss2eow iso a Se eS Oe eee 185, 248 1.8 35 12 
SWS CO TIS BID a a SS oe Ne 231, 994 1.6 178 21 
1 Sources of data: Reports of State foresters and other State officials. 
2 Based on commercial forest areas (refer to pt. 6, table 68). 
§ Data of 1932. 
4 Less than 0.05 percent. 
§ Data of 1929. 
§ Data of 1926. 
