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FOREST TAXATION IN THE UNITED STATES 481 
PURE FOREST PROPERTIES IN 11 STATES 
The Reichsverband Deutscher Waldbesitzeverbinde (union of 
forest owners’ associations) has collected tax data from samples of 
pure forest properties in 11 States. The aggregate data from these 
properties are given here to show the average tax burden on a sample 
of German forests. The total area of these properties is 147,000 
petal (363,000 acres). The taxes for the year 1929-30 were as 
follows: 
JEAN OMT EY ES ea Rt eal ee ocr 399, 839 RM ($95, 241) 
Property taxe.ss- pee Be Si 2 il Ag AR BLO BL Me i A 444, 963 RM ($105, 990) 
SLING ST OWONN YSIS: ae RIN ag AE ey ln 103, 684 RM ($24, 698) 
Rentenhbankwimterest, taxsl Jeo eee eae 126, 565 RM ($30, 148) 
inert ee eG axe syle ss sug Nie le Be ey 40, 675 RM ($9, 689) 
paAveglamGetand 2h Tee c Maes el ee en aes Nk 466, 248 RM ($111, 060) 
House interest tax (Hauszinssteuer)____________-- 24, 022 RM (S85, 722) 
RRUIMAG INR aXe ye 8 Sr ee ee peg AN a Sg 31, 023 RM ($7, 390) 
VDE YeR EES eS SAR SES MR SI AEE al Rs 725 RM ($173) 
© conan nana ea a eine as Oh i Seal hal a geen Le al 445, 224 RM ($106, 052) 
COVETED a UE ah ata! EI ORE Sad i ley ea oO ga Cae 48, 384 RM ($11, 525) 
Roadeandsbrid ge construction taxeere sane ose 60, 035 RM ($14, 300) 
SCHOO AEE isan SAIC UPL O Fier cyek te. aR ees Plena 13, 673 RM ($3, 257) 
Drainage tax) @Deichlacten)2 02g Per ee a 4,459 RM (§$1, 062) 
‘TIOGA BI nO gl Sb 2, 209, 519 RM ($526, 307) 
If the income tax, turnover tax, Rentenbank interest tax, and 
inheritance tax are not considered, the taxes for all of these properties 
a 1,539,000RM ($366,600), or 10.5RM per hectare ($1.01 per 
acre). 
The net income from these properties was 3,053,000RM ($727,200) 
before taxes were paid. The portion taken by taxes was therefore 
50 percent. ‘The taxes amounted to 1.5 percent of the total assessed 
value of these properties, 101,873,000RM ($24,266,000). 
FARM-FOREsT PROPERTIES IN 10 STATES 
The Reichsverband Deutscher Waldbesitzeverbande also collected 
tax data from samples of farm-forest properties in 10 States. The 
total forest area of these properties was 141,200 hectares (348,800 
acres). The fol owing taxes were paid on the forest portions of the 
properties: 
WiC OMIM CR Caeser ee ey eae ree lee ye alee cee 390, 812 RM ($98, 092) 
Bropenty, tax ou. see soe ha ce ra ah LR A Tle ea ae hee 307, 051 RM ($73, 140) 
AUTEN Viera Caen ee) Sal eras Vy ee Ty SUR sets Coens ced pen 77, 947 RM ($18, 567) 
Rentenbamkrmberestetas se: eye a aoe ek 99, 519 RM ($22, 705) 
GMS TAG AICCCR Kia) er aerate aN Cai lo ki i eae 261, 232 RM ($62, 226) 
Stacewlal Ge tage eens ae Dee at aati rae e ane 373, 914 RM ($89, 066) 
iHlousenmberests tax. se 2 ao Besa Phieg te ee ys gi 23, 219 RM ($5, 531) 
LSUOUON OER (ez eyes Meee Wack ee Uke MNS ee Pale RoR ke 6 agape 12, 759 RM (53, 039) 
HD ah etme Ney ie iar LeMay NG cea Epa SaNG: erage 1,057 RM ($252) 
(Oxo rOoNe INAS H UN Hel lly fy Mc hy INE OR In ook pa baa gigs Be 387, 755 RM ($92, 363) 
nui Chie eens EN MAGE RUN Stal rt et 0d, 54g ed SM ae 34, 725 RM ($8, 271) 
Road and bridge construction) tax. 222-222. 2228. 25, 350 RM ($6, 038) 
AS LaWaY 6) ILE Feely: <2, 3.1 OY a IM rata pois ae a Ea MeN AAD cert 91, 404 RM ($5, 098) 
PUN Gea Leama veins teh Reta tee teats Peg ag ES Pe best AP 2, 016, 744 RM ($480, 388) 
If the income tax, turnover tax, Rentenbank interest tax, and 
inheritance tax are eliminated, the taxes become 1,187,000RM 
($282,700), or 8.4RM per hectare ($0.81 per acre). 
101285°—35——-31 
