FOREST TAXATION IN THE UNITED STATES 475 
Nauen pays the property tax of the National Government, as will 
be shown at a later point. Public forests are not specifically exempted 
from the income and corporation tax, nor from the turn-over tax, nor 
{rom the Rentenbank interest taxes. 
The forests of the National Government, States, and communes 
which are used principally for public purposes are exempted from the 
State and and house taxes, and the States can order such exemption 
in the case of all State and communal forests (256, pp. 532-533). 
Forests belonging to the National Government and the States 
are liable to the communal additional land and house tax rates, but 
the communes do not usually collect these taxes from their own for- 
ests. Forests belonging to the National Government, States, and 
communes are lable to the county (Kreis) and district (Bezirk) 
additional land and house tax rates. 
TAXATION OF SAMPLE PROPERTIES 
Tax data were obtained for various forest properties in different 
sections of Germany for the purpose of illustrating the operation of 
the tax system and of comparing tax burdens of the German forests 
with those of other European countries and part cularly with those 
in the United States. Detailed income and expense accounts were 
available, which made possible the calculation of net income with 
which to compare taxes. The income data for these forests were 
obtained for only 1 year, but an effort was made to select a recent 
year in which forest income appeared to be about normal. 
PROPERTY NO. 1 
This example is taken from a publication of the Vereinegung der 
Deutschen Bauernvereine (265 pp. 230-233). Each successive step 
in the calculation of the various taxes is carried through for this one 
example to illustrate the procedure. 
This property is a farm and wood lot located in Westphalia. The 
farmer is married and has 3 grown and 2 minor children. The total 
area of the property is 46.5 hectares (115 acres), of which 30 hectares 
are used for agriculture and 16.5 hectares for forestry. The taxes 
borne by this property during the fisca year 1927-28 were computed 
in the following manner, all values being in reichsmarks, except in 
the summation: 
National Government taxes: 
1. Income tax: 
Income: Reichsmarks 
Income from agricultural land_.__-____-___ 7, 500 
Income from forest, after deduction of costs 
of administration, and protection (Wer- 
DUM GSIOSECID) operate Wy loa svsncRURST NIG MC seth lla ie ei) 1, 800 
Rental value of residence__.-____.-___-_-__- 400 
Reichsmarks 
