500 MISC. PUBLICATION 218, U. 8. DEPT. OF AGRICULTURE 
The taxes on the forest portion of the property for 1928 were 
computed in the following manner: 
COMMUNAL INCOME-REAL ESTATE TAX 
This is actually the basic tax of the Swedish system and is usually 
the heaviest tax which the ordinary forest owner has to pay. It was 
computed as follows for this property: 
Basic information: 
Soil quality (annual growth per hectare) _____._--__ cubic meters_-_ 3. 50 
Normal stumpage value per cubic meter._____________ kronor_. 6. 50 
Relative growinesstock (normal) svee ns aeesi areas ais seeneeain eae 1.0 
Normal money yield per hectare, 3.50 times 6.50 equal__kronor-__ 22. 75 
Computation of assessed value: 
To obtain normal net money yield, the money yield is reduced by 
25 percent for expenses, 22.75 times 0.75 equal___-__ kronor__ 17. 0625 
The capitalization factor (20) is appl ed to net money yield in two 
parts—3.5 to soil and 16.5 to trees. 
Value of forest soil, 17.0625 times 3.5 equal (rounded) __kronor__ 60 
Value of trees, adjusted for relative growing stock, 17.0625 times 
1OntimesiiGis equalsGcounded) 22s ss ee ee eee kronor__ 282 
Area of forests bist. Sein aoe ech EA itn es ee hectares __ 400 
Total assessed value of forest soil, 60 times 400 equal__kronor__ 24, 000 
Total assessed value of trees, 282 times 400 equal-__-_-__ kronor__ 112, 800 
Total:assesséd values ca aes 2 2 ee ene eyes ee ee kronor_._ 136, 800 
Computation of real-estate-tax base: 
24,000 X 0.06 
iE OOGREC: Cquales Sky Sees Rss LEN sR Lae ae eas 14. 40 
112,800 x 0.04 
Sac (1 Ga ee [0 Fe Meme A EO ip Nk NINE La kee ala fhe 45. 12 
Total, real-estate-tax baséss222 oe Sek ee eee a 59. 52 
Computation of income-tax base: 
Net income (including 952 Kr. from grazing and other uses than Kronor 
GLIDER): 2 ses a a ii ese eh ee: | I ce ae ein 8, 952 
Net income taxed under real-estate tax: 
24;000stimes; 0:00 equalsc22 © 0 sae ea earn 1, 440 
1125800 times"O;04vequale ss 20 2S Sie ea eee 4, 512 
5, 952 
3, 000 
ess:personal ‘exemption 252 oe ee ae ee ee eee 1, 500 
MPaxable Net AN Cone sot sey 5S SR ee aes air er 1, 500 
Income-tax base, a GO Wal ss Sees ape el ey Spee ve meee mea 15. 0 
CoMPUTATION OF Tax 
The tax is determined by applying the sum of the communal, 
parish, and school-district rates, or 8.0, to the real-estate and income- 
tax bases combined. 
Kronor 
Realestate-tax basew se seer yy OE OE a i eee ae ee 59. 52 
Tneome=ta xi DASe tts tye tt a8 ok ee a a ee hee 15. 00 
WPotalGa x yD ase es a ee INNS 2 ls LET i a 74. 52 
74.52 times 8.0=596.16 kronor communal income-real estate tax. 
