FOREST TAXATION IN THE UNITED STATES 499 
COMMUNAL PROGRESSIVE TAX 
The communal progressive tax is supplemental to the communal 
income-real estate tax and is payable to the communes, parishes, and 
school districts. ‘The tax base is determined by applying progressive 
rates to the ‘‘taxable amount”’ as determined for the national income- 
property tax. For individuals these rates vary from 0.5 percent on 
that part of the taxable amount above 3,000 kronor ($804) but not 
more than 9,000 kronor ($2,412), up to 5 percent on that part above 
100,000 kronor ($26,800); but the tax base is limited to a maximum of 
4.5 percent of the total taxable amount. For corporations the rates 
are somewhat different, and the total tax base must not exceed 3.75 
percent of the total taxable amount. The tax rate to be applied to 
the tax base is the sum of communal, parish, and school district 
rates. 
EQUALIZATION TAX 
The equalization tax is payable by any person who is subject to the 
communal progressive tax. The tax base is one-third of the tax base 
of the communal progressive tax, and the rate is determined annually. 
The tax is levied by the N ational Government, and the proceeds are 
used to equalize the tax burden among the individual communes or 
other local jurisdictions. This tax is generally very small. 
INHERITANCE AND GIFT TAXES 
The Swedish National Government levies inheritance and gift taxes 
on all property inherited or obtained by gift. The rates of these taxes 
are progressive, increasing with the amount of the legacy and as the 
degree of relationship between the testator and beneficiary becomes 
more remote. ‘These taxes, of course, affect forest property only 
occasionally. 
TAXATION OF PUBLIC FORESTS ° 
National forests, church forests, and other public forests pay, on 
the basis of assessed value, the communal real estate tax, the pro- 
vincial council tax, the road tax, and the assize division tax.) On 
the basis of income they also pay ‘the communal progressive tax and 
‘the equalization tax. These forests and the income derived from 
them are exempt from all National Government taxes. 
TAXATION OF A SAMPLE FOREST 
In order to illustrate the amount and character of the various 
kinds of taxes levied on a forest property, the following example of 
the taxation of an actual forest is given. ‘This forest formed the basis 
of a paper by Toumey and Lindeberg (278) from which most of the 
data were taken. Additional first-hand mformation was also given 
by Mr. Lindeberg. 
The property is a large farm in the central part of the wooded 
district of the province of Sédermanland, not far from Stockholm. 
It consists of a total of 540 hectares (1,334 acres), of which 400 
hectares (988 acres) are productive forest land. The forest consists 
principally of spruce and pine, while birch is the chief hardwood 
species. The growing stock is approximately normal. 
8 Obtained by correspondence from Erik Lindeberg, tax expert of the Swedish Forest Service, Nov. 11, 
1931 
