FOREST TAXATION IN THE UNITED STATES 479 
during the last 5 years was somewhat higher than normal; it fluctu- 
ated between 7,500 and 9,000 m?* (265,000 to 318,000 cu. ‘ft.). 
The taxes paid on the forest property during the fiscal year from 
Ju y 1, 1929, to June 30, 1930, were as follows: 
Ve aiCoV oa. aY ee rpz)p. cial ge INES DVN a SARS ER UD oN gg a Be 25, 155 RM ($5,992) 
HB NifOy OVSY STC EZYp kay MMe ea gi ge UWL nue Me AN AY apy ae a AUS 7, 884 RM ($1,878) 
GURUUTEIN ONC Ta XP a ew aN da LS I ee a a ee bar 1, 425 RM ($339) 
Renbembom Kia Genestuce kes Quaint Dm im oie hh Ea 1,903 RM ($453) 
Upawanes ire NaN GS ately ced NEI AA BSA ON CREA SA 2k RU Ie a A 14, 393 RM ($3,428) 
Stateyanedacommnumall sas toe eee se alt a 16, 706 RM ($3,980) 
OPO M ECL, ED psc 2 PAI ht A NR Sl ly gi a ON Uy 721 RM ($172) 
SIR Gree eee ie rek de Say Ser 8 Ae MAU GRE od RE Mg RR STU 68, 187 RM ($16,242) 
If the income tax, turnover tax, Rentenbank interest tax, and, of 
course, the inheritance tax are omitted, the taxes amount to 25,300RM 
($6, 030), or 12RM per hectare 0 forest land ($1.18 per acre). 
The net income before taxes during the fiscal year 1929-30 was 
81,023RM ($19,300). The burden of these taxes on the property 
therefore amounted to about 31 percent of the net income. They 
were 1.6 percent of the official assessed value of 1,577,000RM 
($375,600). 
PROPERTY NO. 5 
Property no. 5 lies for the most part in southern Bavaria, with a 
small part in Wirttemberg. It comprises 9 estates and several other 
properties which, with the exception of several leased areas, are 
operated by the owner himself. The total area is about 10 ,000 
hectares (25,000 acres), of which 7,900 hectares (19,500 acres) are in 
forest. On each of 3 of the estates is located a brewery, the taxes on 
which are not considered in the following calculation of the tax burden 
on the land. 
The taxes on the entire property, including the breweries, were as 
follows during the calendar year 1925: 
ItGormervancnmmy ipa Uae teh LEE, MEO ES ON 112, 368 RM ($26, 766) 
jE 105] OYEY ELBA HES ae gO eas oS I 0 es ae i 96, 548 RM ($22, 998) 
TONSA OV Ee eS ll a hg ll ee a al UN RGN a 43,676 RM ($10, 404) 
Rentenbankiimiterest ax. 0) Ok IN LEN i aseNN Ch 32,630 RM ($7, 772) 
Rent interest tax) (Mietzinssteuer) 2252. Si 11,514 RM ($2, 743) 
Home construction tax (Wohnungsbausteuer)_______~- 8,478 RM ($2, 019) 
Stobemandiamdiwhouse,taxeuee We uk oo yl 16,673 RM ($3, 972) 
Bawa ara scauem im Cus tiny, it Axes typ yy ey yk NON as ee 584 RM ($139) 
( DeSean ay MN HN eee rch A SUT CLONED SD MSO ge LA 31, 240 RM ($7, 441) 
Camel Arex cae ENE GE UE CN a EP 28, 617 RM ($6, Geely) | 
UIC oy SEE) Up MLN aN ee GN LO OSA NG 382, 328 RM ($91, 071) 
The following are the taxes, exclusive of the income tax, turnover 
tax, and Rentenbank interest tax, which were levied on the nonin- 
dustrial portion of the property: 
1 ESIOH GLEN CLEA Y AEE Gash yng cei RUG A BRI a i ae 88,913 RM ($21, 179) 
PE ee Ta fs PUT GOT pas EM Wp oe ae AN apd A ol a tk Oe 11,514 RM ($2, 748) 
LOAN E KE OMS UT Cl CO Tat Bixee eth aaa ce ee ls WH AP et 8,478 RM ($2, 019) 
SFE EY ONG (21g 008 NOU STSD. 1972 ces ah LP HAR AST a Le 16,6738 RM ($3, 972) 
© ranma nad baie eb leak eA pl Na ie ak Wn a oy 29,695 RM ($7, 073) 
@ uum ny Geax Seep tae ele aa aL ai 13, 722 RM ($3, 269) 
ANC tif Lips ai aN a os et i au a Ral LG Sa 168, 995 RM ($40, 255) 
These taxes on the nonindustrial portion of the property were 
17RM per hectare ($1.60 per acre). 
