FOREST TAXATION IN THE UNITED STATES AT7 
The taxes therefore amount to 23.10RM per hectare ($2.20 per 
acre). 
For the purpose of comparing the tax burden in Germany with that 
of other countries it is desirable that the income tax be not considered 
since it is a personal tax on the owner rather than on the property. 
The turnover tax varies with the amount of income and is usually 
not included among taxes on property. The Rentenbank interest 
tax should also be omitted because of its temporary nature. When 
these three taxes are not considered, the taxes on this property amount 
to 556.65RM ($132.60), or 12 RM per hectare ($1.20 per acre). 
The net income, before taxes, during the year in question amounted 
to 4,470RM ($1, 065); therefore the taxes corresponding to the 
American property tax (here and in other similar analyses, excluding 
the income tax, turnover tax, and Rentenbank interest tax) repre- 
sented 12 percent of the net income. These taxes were 1.1 percent of 
the official uniform value of 52,700RM ($12,600). These figures 
represent the actual experience of only one property in a single year, 
and together with similar figures which are given later afford only a 
very rough basis for comparison with taxes in other countries. 
PROPERTY NO. 2 
The data for property no. 2 and the following five examples of 
forest taxation were collected in Germany through agents employed 
for that purpose. 
This is a property of 11,400 hectares (28,200 acres) located in 
southern Germany. Of this total area, 10,800 hectares (26,700 acres) 
are in forest and 600 hectares (1,500 acres) are in agricultural land. 
The agricultural areas are for the most part leased. 
Conifers, consisting of spruce and fir, occupy 72 percent of the 
forest area, and hardwoods, mostly beech, occupy 28 percent. 
The rotation is established at 100 years. 
The condition of the age classes shows a considerable surplus in the 
higher age classes and a deficiency in the intermediate and younger 
age classes. 
The forest is in very good condition. The market offers no diffi- 
culty under normal economic conditions. 
The cut according to the management plan amounts to a total of 
60,000 m? of Derbholz*® annually; that is, 5.6 m? per hectare (about 
80 cubic feet per acre). This cut is to be considered as normal. Of 
this amount, two-thirds is utilized as timber and one-third as firewood. 
The taxes on this property in 1928-29 consisted of the following: 
Tae ONa Smt xeon aiken Ien Tk oe eud Ud ER 2 My ays 26, 300 RM ($6, 300) 
JEAROY OVEN EAA Ss Wa a Sa cs EE Se em ee EN, Oe PRM OY 44, 600 RM ($10, 600) 
sRhurmoverataxcam ares rie Seen Sore SE eran Ode 13, 300 RM ($3, 20v) 
IRentenbankeimbteresti vax 2 ee LN OR ay ae 27, 000 RM ($6, 400) 
Siavewamdabaxweyneey Mii Er fit) a ear es 29, 000 RM ($6, 900) 
Commamnalt taxa ont el es Bn i 28 as pa art 87, 300 RM ($20, 800) 
GG nperre ligt acca Nae en YE ELE yg ps DU I a Od 5, 500 RM ($1, 300) 
Rota s eee Wehr ak SRE OR RE ES A 232, 900 RM ($55, 500) 
Based on the total area of the property the taxes were a little over 
20RM per hectare ($2 per acre). 
When the income tax, turnover tax, and Rentenbank interest tax 
are not considered, the taxes on this property amount to 166,300RM, 
39 Wood more than 7 cm (2.76 inches) in diameter at the small end. 
