Number of States 
B Exemption : Yield tax 
4 4 
3 3 
2 2 
1 1 
0 0 
1900 1910 1920 1930 1940 1950 1960 1970 1980 1900 1910 1920 1930 1940 1950 1960 1970 1980 
44 Modified assessment : Severance tax 
13 
12 
11 
10 
9 
8 
7 
6 
5 
4 
3 
2 
1 
0 
1900 1910 1920 1930 1940 1950 1960 1970 1980 1900 1910 1920 1930 1940 1950 1960 1970 1980 
Figure 2.9—Number of States with special forest tax laws in the South, by type of tax, 1900-85 
66 
