FOREST TAXATION IN THE UNITED STATES 541 
DEVICES FOR IMPROVING ASSESSMENT 
MAPS, SURVEYS, AND SALES DATA 
The first essential to correct assessment of real estate is an accurate 
map of the assessment district. Every American city which makes a 
success of assessment maintains such a map, upon which are shown 
the unit values found to relate to the various blocks or sections of the 
city. In addition to these maps, there must also be tax maps, on 
which are shown the boundaries of each parcel of real estate and the 
assessed value. Constant labor is required to keep these maps up 
to date, by taking account of changes in unit values, changes in owner- 
ship, and changes in assessed values of particular parcels. In de- 
termining unit values, the assessor is bound to place great reliance 
on sales. The assessor’s office must have a complete record of all 
bona fide sales of property which have taken place in his district 
(and perhaps in neighboring districts) within recent years. All 
pertinent facts in connection with the sale, as well as a description 
of the property sold, should be filed by the assessors with each sale 
record. 
These devices have been developed to a high degree of perfection 
in certain cities. There has as yet been little such development in 
the rural taxing districts, although there are some notable exceptions 
to this generalization. The problem of rural land assessment offers 
certain complications and difficulties not encountered in the cities. 
Thus the rural assessor must take account of the topography, char- 
acter of the soil, nature of the forest cover, and other features, whereas 
city values are almost entirely a function of location. On the other 
hand, he does not encounter anything like the variety of buildings 
that the city assessor must deal with. There is no reason why the 
methods employed by the best city assessors should not be used, with 
appropriate modifications, to produce a better rural assessment. 
Certainly every rural assessor should have an accurate land map and 
an accurate tax map of his district. He should have complete data 
on sales in his own and neighboring districts and should have all 
information necessary to keep his maps and valuation records up to 
date. 
THE PROCESS OF ACCURATE ASSESSMENT 
The following hypothetical example illustrates, on a very small 
and simplified scale, how sales may be combined with surveys to 
obtain an equitable assessment. 
1. Survey of properties to be assessed: 
A. Farm, 300 acres, 40 acres grade B crop land, 100 acres 
rocky and hilly pasture, 160 acres woodland with 500 
cords of wood, with no prospect of saw logs for 50 years, 
buildings worth $3,000, good road, and near small market. 
B. Forest property, 1,000 acres, 700 acres merchantable 
timber with 3,500,000 feet of saw logs, 300 acres cut 
over with 150 cords of wood. 
C. Lake-shore property, 10 acres, 1,000 feet grade A shore 
line, 500 feet grade C shore line, 5 acres upland, 5 acres 
swamp, 20 cords of wood. 
2. Recent bona fide, unbiased, sales in the vicinity: 
A. Cut-over forest, 200 acres, grade B soil and topography, 
100 cords of wood, good road, and 10 miles from small 
market—$600. 
