FOREST TAXATION IN THE UNITED STATES 501 
PROVINCIAL COUNCIL TAX 
This tax is computed by applying the provincial council tax rate 
of 1.7 to the tax base of the communal income-real estate tax. 
74.52 times 1.7 equal 126.68 kronor provincial council tax. 
ASSIZE DIVISION TAX 
This tax is determined by applying the assize division tax rate of 
0.008 to the tax base of the communal income-real estate tax. 
74.52 times 0.008 equal 0.60 kronor assize division tax. 
ROAD TAX 
This tax is determined by applying the road tax rate of 0.20 to the 
vaefyrk. 
Vagfyrk 
Real-estate part of road-tax base, cee oe CQURA he tir UN RT others 1, 368 
Income part of road-tax base, Loe SQUALL Ay RN Let ip MeN A 100 
Motaleroa daca ase! fs se ete NN ORS ATS UR hat Siar a ROE ea Le 1, 468 
1,468 times 0.20 equal 293.60 kronor road tax. 
FOREST EXCISE TAX 
This tax is computed by applying the forest excise tax rate of 2.0 
to the tax base, which is the stumpage value of timber cut divided 
by 100. Since the actual stumpage value is not available, it is 
assumed to be 9,100 kronor, which is the normal gross yield of the 
property. 
9,100 
“100 times 2.0 equal 182.00 kronor forest excise tax. 
FOREST CONSERVATION FEE 
This fee is computed by applying the forest conservation fee rate 
of 1.3 to the tax base of the forest excise tax. 
a times 1.3 equal 118.30 kronor forest conservation fee. 
NATIONAL INCOME-PROPERTY TAX 
CoMPUTATION OF TAXABLE AMOUNT 
Kronor 
Netmincomestromysale of timbers: 26.2522 fo ee ae ae , 000 
One-sixtieth of assessed value of forest land and growing forest, ane 00% 2, 280 
10, 280 
Less personal exemption (double exemption for communal tax)__-_-__- 3, 000 
Ra malole arm @ uinbese heya ples reyes Lo emee ily BU helpar aL ya See ah ES A Ragin pan 7, 280 
COMPUTATION OF TAX 
Progression is secured by applying progressive rates to the taxable 
amount to arrive at the tax base. The tax is computed by applying 
a flat rate, 1.45, to the tax base. 
MaxgbaseavecoUr times O03 equals 3 0.022. .2. 252 2 Sel eee oe ie 218. 40 
218.40 times 1.45 equal 316.68 kronor national income-property tax. 
