Historic, archived document Do not assume content reflects current scientific knowledge, policies, or practices. ^ OCCASIONAL PAPER NO. 89 APRIL 5, 1940 $ $ $ $ $ SOUTHERN FOREST EXPERIMENT STATION E. L. Demmon, Director New Orleans, La. P ^gWOlTIIFttMOl TAXES OH FOREST PROPERTY IN FIVE SELECTED COUNTIES IN MISSISSIPPI, 1936 - 1939. by Ronald B. Craig, Associate Forest Economist, Southern Forest Experiment Station. 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 fieUd of research. In any case, the statements herein contained should be considered subject to correction or modification as further data are obtained. FOREWORD The following tables relate to the ad valorem property taxes levied for State, county, school, and road purposes on forest land and timber in five selected counties of Mississippi. They contain the average assessed values and average taxes per acre, together with annual indexes, for the five counties as a whole and each county individually. The index base is the average of the three years 1937-33-39 as 100. The index figures indicate the trends in assessments and tax rates; for example, in Alcorn County the average assessed value per acre has moved downward for pine sawlog lands, while the corresponding average for clear-cut lands has moved upward. The years shown are those in which the tax is levied; i.e., data for "1936" relate to taxes levied in 1936 and payable in January 1937. Included in the "average tax per acre" of "sawlog" properties is the tax on such standing timber as was assessed thereon. In the interest of simplification only three forest types have been recognized — pine, upland hardwoods, and bottomland hardwoods, the last-named including cypress. All surveyed lands were divided among these three types, in accordance with the character of the existing forest cover. A three-fold classification was also made with respect to stand condition, the recognized classes being sav/log size, under sawlog size, and clear-cut. Sawlog stands are those containing 600 or more bd. ft. per acre in sound trees of merchant- able species, 9 inches or more in diameter for pine, and 13 inches or more in diameter for hardwoods. Under-sawlog-size stands are composed predominantly of trees sub-merchantable in size but 1 inch or more d.b.h., and containing less than 600 bd. ft. per acre. Clear-cut areas are those on which reproduc- tion is quantitatively deficient, or on which the seedlings average less than 1 inch in diameter. These tables are based on data obtained from local tax records for numerous typical forest properties scattered throughout each of the five counties; the properties were examined on the ground and classified as to forest type and condition-class. The five counties were selected as repre- sentative of conditions in all parts of the State. If feasible, data on other counties in Mississippi and in other States will later be assembled, and each year all data will be brought up-to-date and issued as a current annual report. In addition to the ad valorem taxes for State, county, school, and road purposes shown in the following tables, forest land lying in the so-called Yazoo Delta (area betv/een the broken line on map and the main levees along the Mis- sissippi River) is subject to levee district taxes, ranging from 2 to 5 cents per acre during the four year period, 1936-39. Forest land lying in drainage districts (areas shown in solid black on map) is generally subject to drainage taxes, ranging in 1936 from $0,01 to $2.50 per acre, or occasionally more, and averaging about $0.40, and in 1940 from $0.01 to $2.00 per acre, with an average of about $0.30. The counties covered by this report are shown on the map with shading. Note: Assistance in the preparation of these materials v/as furnished by the personnel of Work Projects Administration Official Project 65-2-64-74 • STATE OF MISSISSIPPI PC***w mvCM SHOWING LOCATION OF DRAIN- j AGE AND LEVEE DISTRICTS Vj-' J HANCOCK J U N E I 9 3 9 SCAUPS tilHS # It tP JO V Table 1.- Average of five selected counties,"^ Mississippi 0) u o cS (U ft >«! cd ■P Ch o X Q> T3 C M 0) tiD cd (!) > ON 1 r> CO N- nO m d o ON ON ON (3N ON ON ON rH rH NO 1 D- NO nO ON XO NO O o o o O O o ON 1 rH rH rH H H rH rH rH ON 1 nO nO NO O ON xo •si- ON, • • • • • • • ON 1 r- CO IN 02 rH 1 1 — 1 I-H rH rH rH 02 rH to 1 02 CO 'H- nO N- IN 1 • • • • • • ON CO -Nt 02 N- rH ra rH pH H rH rH o> rH d 0 r- xpv N to T • • • • • • ON to CO nO iH nO H 1 rH rH rH rH 1 — 1 cv rH NO 1 1 — 1 0- to CO IN NO 'N^ • • • • ♦ • • CTN 1 o xn ON CO to rH C\2 H rH rH r-H C\2 rH (D ■r( (!) ca 0) (Q ^ 0 o CQ cd ca cd fn 0 «H ft o T) m fl m 3 cd rH 0 O ft I -P O •H ■P -P m -H 0 03 fs a o o ft O o to H to O O to o to o C\i to to vO vO cv rH O H ON r- xn cn to o M O t-H ? 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