Historic, archived document Do not assume content reflects current scientific knowledge, policies, or practices. The Occasional Papers of the Southern Forest Experiment Station present information on current southern forestry prob- lems under investigation at the Station. In some cases, these contributions were first presented as addresses to a limited group of people, and as “occasional papers” they can reach a much wider audience. In other cases, they are summaries of investigations prepared especially to give a report of the progress made in a particular field of research. In any case, the statements herein contained should be considered subject to correction or modification as further data are obtained. FOREWORD This progress report supplements Occasional Paper No. 89, -'Taxes on forest property in five selected counties in Mississippi, 1936-1939," issued April 5, 1940. The tables in this supplement present data on the ad valorem property taxes levied for State, county ^ school, and road pur- poses (but not for drainage or levee purposes'* on forest land and timber in George and Webster Counties, Mississippi., and include a table of State averages based on seven counties: these two and the five counties reported upon in Occasional Paper No, 89 (Alcorn, Holmes, Marion, Newton., and Quit- man), Further information in respect to the tables will be found in the "Foreword" of the previous report. Because of the wide variation in assessment practice in respect to timber among both counties and the individual properties within any one county, the inclusion in the tables of average assessed values per acre of standing timber seemed of doubtful significance and they were therefore omitted. Taxes on timber, where levied, are included, however, in the tax per acre figures. The reader may be assisted in interpreting these figures by a word as to their purpose and limitations. Their primary purpose is to show the general level of assessed value and taxes relative to forest land, together with the relative weight of taxation among the various classes of forest land. There is also some indication of the current trend in forest land taxation, and in time, similar figures covering a longer period of years will afford a valuable measure of this trend. It is, perhaps, unnecessary to point out that these figures do not reveal the tax situation of any particular property. If that is required, a special investigation is neces- sary, ov/ing to frequent wide tax disparity among individual properties within the same county. These figures do afford, however, a basis for de- termining whether an individual property may be in an exceptionally favored or an overburdened condition, v/hich might be more or less temporary. Note? Assistance in the preparation of these materials was furnished by the personnel of Work Projects A.dministration Official Project 65--2-64~74. ■1 J 1 7! Table 1,- State averages, Mississippi- (D U O nJ U Q) ft o X ® ci ® M cd ® t> 0 I — I cd > ■d 0 ra 0 0 o ra cd m cd 0 ft ft o X 0 'd d M os I OSy os CO CO CO CO r- (OS OS 1 O OS (Os OS (Os (OS OS (H 1 CO 1 X 0 scj- ■st sO sj- sO (OS OS Tl OS OS OS (OS OS (OS O 1 1 a M rH r- cd C" C'S, d OS r- CA r- t" us. os OS OS os OS (Os (OS (OS iH sO 1 CO CO os CO r- sO 1 O o o rH o o O 0'S iH rH rH rH — 1 1 1 iH 1 os 1 Oi o (Os us. CM o (OS css, • • • • • e Os 1 CNi lA set l"'- tr\ — 1 -ro 1 — 1 1 CV rH 1 rH 1 — CM ) — ! CO 1 rH set (SS, cv sO (O CO 1 • • • • os H st set o xD 1 1 m CNJ rH rH — 1 1 — CM 1 1 s4 0 sO rs- o CNi os CO o OS CM css. • • • • • • OS 1 cv sD US, O xO f— 1 1 Oi rH rH 1 CM 1 1 sO 1 cv vO us. CO CO CM o css. • • • OS sO sO (OS sD (SS, CO 1 — I 1 rH 1 — — 1 1 CM H CTs 1 css, Oi CO !> CO I> O CO OS 1 OS OS (OS (OS (OS (OS (OS 1 ( 1 CO 1 X css. 0 <:,/ CO r- CO r- o CO OS Td (T- OS (OS (OS (OS o (OS tH a H 1 1 [S' crt css. d 'd- 1 — — 1 1 — 1 H H OS o b o o o o o \ — 1 iH rH 1 — — ! H — 1 1 — t -vO 1 s^i- H rH — 1 H — 1 H (SS, o O o o o o o OS 1 rH rH rH rH H H H os 1 0 (SS, d (OS 1 I 1 cd 1 > ■d CO 0 0 (SS, 1 ra fH OS ra ra o 1 1 Jh 0 cd cd ra rH ra fn H cd 0 i> o ft (A (ft 0 OS bD H cd 1 0 1 !> xD (A 1 os H 1 'd 0 -p o •H -P -P ra -H 0 tJ u a o o O o ts sO 1 1 o CV o r- H CO c, r-1 • • • • • • (SS, CM CM CM (SS, o O sft H o CV set o r- sC H CO H • • • CA CM CM CM (SS, H CO H CM CO (SS, CO (S' Os set CM • • • • CM CM (r\ CM cs, (SS, CO (OS CM CO CA CO r- 1 — 1 COS set CM • • (A CM CM (SS, CM (SS, CA d o o •• d d tu. o hO d bO O o o cd o r— 1 1 — 1 ft , — 1 & -p d Cd d d cd d cd m O cd 0 A ra bd 1 1 ft M 1 TO bO 1 O u H O f-i 1 — 1 o d 1 — 1 0 ra d 1 — 1 0 £ rft 0 •• d 0 d d o d 0 cd d 1 — ! cd cd d -p Cd d d ■CO ft O 1 — 1 CO ft -p CO ft •H d o ft ftl m 1/ Based on data from seven counties — ^Alcorn, George, Holmes, Marion, Newton, Quitman, and Webster, Table 2.- George Co-inty, Miss < as -P O M O cd !-i 0) sx X as -P CD bO cd tn CD > CD iH cd > CD ca CD CO p 0 o CO cd CO cd P 0 p a 0 I — I cd > tS 0 0 m Jh m o 0 cd CO CO p cd 0 ft OS 1 CTs rH to Cssi rH O o o <3s (3s 1 (H rH rH 1 1 1 to 1 X SO C^l ir\ C^ 0 o OS CT Os CJs rH H P! 73 CO s s rH (D O Si -P o •H -p -p ra 'H 0 ts P PJ o o ft o r> o O o c^ CN rH CV O CV O o cv o o rH O O O o ft £> O' t- o cv o cv o to o rH o rH !> OS O O O o rH o o bO 0 rH Cd ra 1 P 0 t5 +3 g I 0 rH O r- CJs t50 O rH O C^ OS to to o iH sO o o o o rH o 0 ( — I rH rH rH rH -p o Pi ft 0 CM cr\ -t to rH Pi • • • • » •H '4- •st >A ft rH rH H rH H Pi O ft CV vn to O • • • • • 0 -4“ rH cn rH Cft H Pi O cd Pi O O sO o 0 • • • » • ft c^, fH to O to rH C3S O OS OS O -H o o o o OS 1 o C\i rH O crs CA lA rH o-> o O CT. OS 1 • • • • • • 1 1 1 CA CA CV CA CA CV to 1 O CV lA 1 1 O cos CA 1 lA iH o O O C3S C3S ra • • • • • ♦ 1 1 u CA CA CV CA CA CV cd rH rH I> o O Cds CA lA O SJO CA ft >A Oi O O rH (OS OS 1 • • • • • • ( 1 1 CA CA CA CA CA CV sO 1 O (OS CA »A O sO CA 1 CA CV O O rH CJs OS • • • • • • rH 1 CA CA CA CA CA CV bO 0 H S (d ra 1 Pi a) XS o P-, p Cd ft P o •H -P -P o o 0 fciD Pi 0 0 c2J c •H 1 -P CO 0 Pi O Ch O Si ra ra 0 X cd -P e 0 Pi O H cd > Td cd 0 o -p p: o •H -P •H Td XS cd Hi Table 3.- Webster County, Miss.' CTN 1 o NO 2> CO H CO o ON ON o o to O O 1 iH 1 — 1 1 1 1 1 1 to 1 X CO CD H to to CO to o Tf O to to o to !>• O tH d M iH 2^ 53 O' to !> CO to o CO d O ON ON ON ON o ON o rH (H •d \0 1 H •Nt ITN H to CO 1 iH iH iH rH iH CV o ON tH iH iH iH H iH 1 CD M cd u CD > 01 (U 01 fH (D O 01 Cd 01 cd f-i CD «H P4 O to C\2 to CNi to to . vO I — I o iH m o cv (> rH CV2 '<}• C^^ 2? to \0 H !> O (^2 tH O to iH sO C\2 CV C3N 02 O to rH CTn m rH 0- 1 — I o ON (O' C\2 CO cv CO o O o o o o o rH 1 — 1 I — 1 1 — 1 1 — 1 rH 1 — 1 CD d vO o 02 CO -sT cv ■<4 CO M CO 1 o O o o o o o CO rH 1 1 1 — fH 1 — iH (H tH ' ON 1 to o to CO CO -'t O' 0) CO •s}- 02 'T) CO cv vD H d ON 1 • • • • • • d (H C\2 C\2 02 cv cv cv cv > Tl to to O CO CO to 20 a) 0) CO 1 '4- 02 sO CO cv vc; 1 — 1 01 d ON CO • • • • • • 01 O (H d C\2 CV CV cv cv cv cv CD cd cd ca rH CO d cd d) o ON nO cv O' o- o o CO « Cc2 ON nO o '=t CD (JN • • • • # • iH CO CV cv cv cv CO cv CTl 1 d CD 1 > nO o nO cv r- o © CO 1 02 CO Cd -ct o ON • • • rH 1 CO 02 cv cv cv CO cv m § s -gg •H -P -P W tH CD 'td fl o o [X, O rJ o o • • TJ od hO o M d ho o o o cd o rH tH 4d rH -p Td cd d d cd Td cd CO o cd CO d 01 ho 1 1 tiD 1 cd hO 1 o d d o d H o d rH Q) cd Td iH 0 s rH 0 •• ■r) CD td o Td 0) cd d rH cd d -p cd d d CO o ( — 1 CO !=> -p CO 2:3 o Oh t3 CQ