6c per foot up to 30 feet 



Table 2. — Continued 

 POLES 



Prices per lineal foot 



Cedar 6c per foot up to 30 feet Pine 



Cedar 8c per foot if over 30 feet 



PILING 



Prices per lineal foot 



Pine 10c-15c per foot up to 30 feet Hardwood 15c per foot up to 35 feet 



Pine 15c-20c per foot over 30 feet 



NOTE: These prices may vary in different areas. They may be adjusted to fit area and other unusual conditions which de- 

 crease or increase the cost of logging, or quality of timber. Average cost of logging as of July 15, 1954 was $25 per M. 



Table 3. — Per acre values with various stumpage prices and board feet 

 NOTE: A basic land value addition is required. 



Stumpage price 

 per 1000 bd. ft. 



$10 



$15 



$20 



$25 



$30 



$35 



$40 



$45 



$50 



Board feet 



per acre 



500 B F 



$ 5.00 

 10.00 

 15.00 

 20.00 

 25.00 

 30.00 

 35.00 

 40.00 

 45.00 

 50.00 

 55.00 

 60.00 

 65.00 

 70.00 

 75.00 

 80.00 

 85.00 

 90.00 



$ 7.50 



15.00 



22.50 



30.00 



37.50 



45.00 



52.50 



60.00 



67.50 



75.00 



82.50 



90.00 



97 . 50 



105.00 



112.50 



120.00 



127.50 



135.00 



$ 10.00 



20.00 



30.00 



40.00 



50.00 



60.00 



70.00 



80.00 



90.00 



100.00 



110.00 



120.00 



130.00 



140.00 



150.00 



160.00 



170.00 



180.00 



$ 12.50 



25.00 



37.50 



50.00 



62.50 



75.00 



87.50 



100.00 



112.50 



125.00 



137.50 



150.00 



162.50 



175.00 



187.50 



200.00 



212.50 



225.00 



$ 15.00 



30.00 



45.00 



60.00 



75.00 



90.00 



105.00 



120.00 



135.00 



150.00 



165.00 



180.00 



195.00 



210.00 



225.00 



240.00 



255.00 



270.00 



$ 17.50 



35.00 



52.50 



70.00 



87.50 



105.00 



122.50 



140.00 



157.50 



175.00 



192.50 



210.00 



227 . 50 



245.00 



262.50 



280.00 



297.50 



315.00 



$ 20.00 

 40.00 

 60.00 



SO. IK) 



100.00 

 120.00 

 140.00 

 160.00 

 180.00 

 200.00 

 220.00 

 240.00 

 260.00 

 280.00 

 300.00 

 320.00 

 340.00 

 360.00 



$ 22.50 

 45.00 

 67.50 

 90.00 

 112.50 

 135.00 

 157.50 

 180.00 

 202.50 

 225.00 

 247.50 

 270.00 

 292.50 

 315.00 

 337.50 

 360.00 

 382.50 

 405.00 



$ 25.00 



1000B F 



50.00 



1500 B F 



75.00 



2000 B F 



2500 B F. 



100.00 

 125.00 



3000 B F. 



150.00 



3500 B F. 



175.00 



4000 B F._ 



200.00 



4500 B F-. 



225.00 



5000B F 



250.00 



5500B F 



6000 B F 



275.00 

 300.00 



6500 B F 



7000B F 



325.00 

 350.00 



7500 B F 



375.00 



8000 B F 



400.00 



8500B F 



425.00 



9000B F 



450.00 







MINNESOTA 



"For the purposes of taxation, 'real prop- 

 erty' includes the land itself . . . and all . . . 

 trees on . . . it." Sec. 201 



"When lands are conveyed or transferred to 

 the United States, to the State of Minnesota, 

 or to any governmental subdivision of either, 

 for any purpose and the owner reserves any 

 right or interest in the timber upon . . . such 

 land, such timber interest and any structure 

 which the owner of such timber . . . interest 

 may erect on such land .shall be assessed and 

 taxed as real estate, . . ." Sec. 203 



Maps In the County Assessor's or 

 Supervisor of Assessments' Office 



"The county topographical map required for 

 all county assessment offices is developed from 



aerial photographs. Each office should have at 

 least one set with the boundaries outlined of 

 all parcels identified by parcel or code num- 

 bers. Aerial photographs at a Vs m ^ e to one 

 inch are available and are convenient to use. 

 An exi "a set of aerial photographs can be cut 

 into sec n maps for insertion with the asses- 

 sor's ap^ 'aisal cards, each section map pre- 

 ceding the ^praisal cards for the section. Such 

 maps are ,-v1 vaiuable in measuring acreages of 

 crop land, swamp, timber and other types of 

 land, in pinpointing building locations and 

 making comparisons." Sec. 218 



Land Classification 



"The land in each farm should be placed in 

 the following categories: 



53 



