FOREST TAXATION IN THE UNITED STATES 433 
The amount of the net assessment shown in schedule A might have 
been reduced by the amount of tithes, £10 9s. 7d., paid in respect to 
these woodlands. By an oversight this had been neglected. 
A statement of the total income tax, rates, and tithes paid on wood- 
lands, without regard to surtax or tax recovered under the mainte- 
nance claim, is given in table 124. The amount of the income tax 
differs slightly from the amount shown in the above tabulation. This 
is due to a few acres of additional woodland having been bought and 
a few acres having been let to the forestry commiss on: 
TapBie 124.—Income tax, rates, and tithes paid on woodlands of sample property 
No. 1, without regard to supertax or tax recovered under maintenance clarm! 
Year Income tax | Local rates Tithes Total 
Lesa Lage £ s.d Lo Gy il 
SCO Gs ea SE aren eee = WA AO) 285 6 5 HOW Ohad 423 3 0O 
TODR=29 het ment Rd a ee kN tere Re Se L277 pon Oy 274s F199 TOW 9 Mid 412 14 4 
eons et ce He ee aes ee CG ee oo eerocoser 127 1 (2) LOMO ee, By 3) 4 
1 Source of data: Statement by the agent of the property. 
2 Derated. 
The tax recovered for the year 1929-30 under the maintenance 
claim is based on the items listed below: 
£ 8. d. 
1. Maintenance of young plantations, fencing, draining, and roads__ 18 9 2 
2. Maintenance of old plantations, fencing, gates, drains, and roads__ 187 5 11 
NSIS DON EY Ot Ny Ls a lI AS a a ag a a 0 4 0 
Amiraltycostiot purchase andhupkeep! of tools: 222) Nese ee ve 1116 3 
Sonim im ey slim bOSi iia ager WG OL ewe Wee gy il Wau 56 14 8 
Gra© learn cava elfen lll se ee are Ge Ns sa UMA apa 78. 5 0 
(oP EROpOnonOmloOnestens Salaryc os oes en a 60 0 0O 
GIG RENE Ba Ma og 8 Oo Ye 5) Mea Es AU A Mee se ay a We 8 A QUE A 412 15 0 
The above list is that which was accepted for the year in question, 
though it includes certain items which appear to be not strictly allow- 
able. Items 1, 2, and 4 are certainly occupier’s costs and not landlord’s 
costs and should have no place in the maintenance claim; items 5 and 
6 are costs which, though incurred outside the woodlands, are legiti- 
mate; item 7 is however of doubtful legitimacy. 
The amount of £65 15s. 0d. has already been deducted from the 
annual value, being the statutory allowance for repairs. It thus ap- 
pears that income tax and surtax can be recovered on the difference 
between £412 15s. Od. and £65 15s. Od., which is £347. Item 6 of 
the maintenance claim is, however, an unusual cost, which was due to an 
almost unprecedented gale in January 1930. It has been seen in the 
statement of income and expenses that the item did not occur as a 
cost in other years. If this is deducted, the amount of £347 is reduced 
to about £269. The net amount on which tax is ultimately paid 
may therefore be assessed at £634 5s. less £269 or £365 5s. This is 
little more than 12 percent of the actual income from the woodlands. 
The total amount of taxes paid on the income from these woodlands 
of course includes surtaxes, which depend on the total assessable in- 
come of the owner, a sum which was not disclosed. If his income were 
£10,000 a year, the amount of income tax and surtax paid on the 
woodlands would have been about £110 (about £128 in the year 
101285°—35——28 
