FOREST PROBLEMS OF THE STATE. 33 



included in his holdings. As a rule, this has been done accurately, 

 except in the case of hardwoods, which are very hard to classify. A 

 few parishes have employed estimators to classify their timberlands. 



The tax rate depends chiefly upon whether the property is located 

 within the levee districts. Outside the districts, the rate consists 

 of a State tax of 5 mills, a parish tax of 8 mills, and a school tax of 

 about 5 mills. In general, the upland tax rate rarely exceeds 2 per 

 cent, or 20 mills on a dollar. Within the levee districts the different 

 parishes have, in addition to the taxes mentioned, a so-called acreage, 

 a district levee, and a produce tax, assessed by the levee boards for 

 the completion and maintenance of levees. The State board of 

 equalization is charged with the final adjustment of taxes among the 

 different parishes. 



There is comparatively little complaint of excessive taxation, ex- 

 cept from some owners of pine land, who, because of the low price of 

 lumber and the loss from storms, claim that the rapid increase in the 

 assessed valuation of their holdings deprives them of legitimate 

 profits, and causes them to cut their timber faster than they other- 

 wise would. A few companies have erected additional mills to com- 

 plete their cuttings sooner. As a matter of fact, increases in assess- 

 ment of value of pine, cypress, and hardwood holdings have done 

 little more than keep pace with the value of stumpage. 



Cypress timberland is taxed less in proportion to its actual value 

 than is pine land. Cypress stumpage, though twice as valuable, is 

 assessed at about the same figure as pine. The inequality is offset to 

 some extent by the addition to the cypress assessment of a levee tax 

 which the pine lands do not have to bear, and by the higher cost of 

 logging cypress timber. 



Tax sales are infrequent everywhere in the State. Lands forfeited 

 for the nonpayment of taxes are usually redeemed by the owners 

 before the period of redemption has passed. Failure to pay taxes 

 is usually due to negligence or to temporary lack of funds, rather 

 than to an intention to abandon the land. One cypress company, 

 however, abandons its cut-over lands each year. 



Taxes on timberland in Louisiana are not a heavy burden upon the 

 owners, although they are higher than in some of the other Southern 

 States. That timberlands are not assessed at their full value, how- 

 ever, is due to the officials. With the tendency to increase the valu- 

 ation from year to year, the rate of taxation may become so high 

 that owners of timber will be compelled to cut over their holdings as 

 quickly as possible. 



It is generally held by students of the subject that correct prin- 

 ciples require the taxation of forests according to their yield, rather 

 than on the basis of property value. Reasonably fair results would 



