in other States of the lower South. It is estimated that 

 the proportion of forest area in industrial and other non- 

 farm ownership, including public ownership and control, 

 is as tollows: 



North delta . . 

 South delta^ 

 North pine 

 Southeast pine. 

 Southwest pine. 



I' ire fit 

 76 

 79 

 (<9 

 80 



. . 88 



Taxation 



An important factor adverse to productive forest 

 management on some lands is the heavy weight of property' 

 taxes. Assessment and rate discrepancies and a general 

 tendency to overassess low-priced torest lands give rise to 

 serious inequities. The burdensome character ot the taxes 

 in Louisiana is evidenced by the extent of tax delinquency. 

 According to the best available estimates, as ot Novem- 

 ber 15, 1937, about 1.3 million acres of torest land had 

 been adjudicated to the State tor nonpayment ot taxes; 

 that is to say, the State has taken these lands over subject 

 to redemption by the former owners or their heirs as long 

 as title remains with the State. Currently there appears 

 to be less delinquency than in 1937, but no detailed figures 

 are available. 



In the southwest pine region about 8 percent ot the 

 forest land has been adjudicated — the largest area ot tax- 

 reverted forest land in any one unit and 

 nearly a third of all such land within the 

 State. In the southeast pine unit, where 

 there is a higher proportion of area tor- 

 ested than in any other survey unit and 

 also serious tax delinquency, about 8 per- 

 cent of the torest area has likewise been 

 adjudicated. The southeast unit and the 

 south delta unit each account tor nearly 

 one-fourth ot the total tax-forteited forest 

 land. 



Efforts to relieve torestry ot adverse 

 effects ot the property tax through tax 

 adjustments began in 1910 with enact- 

 ment ot a law providing tor partial exemp- 

 tion. This exemption was protected from 

 subsequent repeal or amendment of the 

 law through a contract set up between 

 owner and State. This law has since 

 been moditied in several respects at ilif- 

 fercnt times, most recently in 1926. It 

 now provides that an owner mav apply 

 tor a contract with a lite not exceeding 

 40 years, whereby he is bound to practice 

 forestry on the designated lands and the 



State is bound to grant special taxation. The ab. . •_ ; 

 value of the lands is fixed by the contract at their value at 

 time of application, as agreed upon by owner and police 

 jury (i. e., county commissioners), but the contract cannot 

 be consummated unless this value averages between $3 and 

 J8 per acre. During the life of the contract the lands can 

 be taxed only upon this fixed assessed value. Also, the 

 forest products grown under the contract are exempt from 

 all taxation for 50 years trom the contract date, except 

 that a yield tax ot 6 percent is collectible at the time of 

 severance. 



As of July 1, 1941, a total of 459,992 acres was under 

 contract by 56 owners in 14 parishes. This is less than 9 

 percent of the total area eligible. The high point was 

 attained 2 years earlier, when 563,762 acres of land was 

 under contract with 70 owners. In 15 years, to the end of 

 1941, only $12,343 in yield taxes had been collected, indi- 

 cating that only a little over $200,000 worth of forest prod- 

 ucts had been removed trom contract lands. Factors 

 that may limit the application ot this law include reluc- 

 tance of a property owner to agree to a fixed use for a long 

 period, or to become a party to a contract which later on 

 may turn out untavorably, and the difficulty of reaching 

 agreement with the police juries regarding the value of 

 lands ofFcreil tor clas.sification under the law. 



State Total 



( 29 I million acres) 



included 



outheast 

 southwes 



FiciRK W.—LmhJ uu it LfmhUm^, /9M-JIS. 



13 



