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No. 21 — Rock Knobs & Outcrop. Shrubs in Cracks. 





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No. 22— Boulder Strewn. Grass & Stunted Trees. 



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No. 23 — Muskegs & Marshes. Grasses & Rushes. 



No. 24 — Sand Dunes. Blow Outs. Stunted Vegetation. 



of enough general area in the state to be of 

 any value because of the variability of this 

 type. 



As a General Rule swamp land has very 

 Little Value As Such. If it is the type of 

 swamp that will reproduce timber the value of 

 the product may be high. Well drained low- 

 lands in some areas may be stocked with Aspen 

 or White Spruce that will cut out at twenty 

 cords of pulp per acre. 



Based on a stumpage value of $2.00 per 

 cord, an acre of this type of swamp land could 

 be said to be worth $40.00 for the timber prod- 

 ucts alone. Also the land will have a certain 

 value because it will reproduce timber. 



However, if a similar parcel was stocked 

 with second growth that would not be mer- 

 chantable for ten or fifteen years, it obviously 

 would be worth much less. Assuming that such 

 land had no value except for reforestation, and 



the owner was willing to accept only a 3% 

 return on his investment, the maximum capi- 

 talized value would not exceed $22.81. 



A similar parcel might be stocked with 1,000 

 saleable Christmas Trees per acre. Based on 

 a stumpage value of 25^ per tree, such a swamp 

 could be said to be worth $250.00 per acre plus 

 something for the land itself. 



The other extreme is the Tamarack and Tag 

 Alder swamps. Usually poorly drained, fre- 

 quently inaccessible and producing very little 

 game food, they have practically no use value 

 and are on a par with the moving sand dunes 

 and muskegs for valuation for assessment pur- 

 poses. 



The Unrealistic Practice of too many Asses- 

 sors is to assess all swamp land and all wild 

 land at some predetermined figure throughout 

 the unit. This system of assessing is No More 

 Justifiable than if All Farms or All Homes 



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