Historic, archived document Do not assume content reflects current scientific knowledge, policies, or practices. :ic*;H**=jc*>,'c***'if****************''i^'<"*************'''**^‘'*^'*^**'^*****^' ****'•''*****'''***************■'" *** -X-«- OCCASIONAL Paper no. 101 May 13, 194L ■jJ- TAXES ON FOREST .PROPERTY IN NINE SELECTED PARISHES OF LOUISIANA, 1937-40, IN NINE COUNTIES OF ALABAMA, 1937-41, AND IN SEVEN COUNTIES OF MISSISSIPPI, 193b-41 By Ronald B. Craig Associate Forest Economist U. S. DEPARTMENT OF AGRICULTURE FOREST SKRVICE SOUTHERN FOREST EXPERIMENT STATION E. L, Demmon, Director New Orleans, La. (- ^5fc>i«:4:>}i>i«H<;******>i«**5ti5l<**-!i>!i<**>l-;* ************>!<* ********************************************** ***' The Occasional Papers of the Southern Forest Experiment Station, present information on curreni, Southern forestry prob- lems under investigat.ion at the Station. In some cas6:3 these contributions were first presented as addresses to a limited group of people, and as "occasional papers" they can reach a much y;idor audience* In othqr 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. TAXES ON FOREST PROPERTY IN NINE SELECTED PARISHES OF LOUISIANA, 1937-40. IN NINE COUNTIES OF ALABAMA, 1937-41, AND IN SEVEN COUNTIES OF MISSISSIPPI, 1936-41 By Ronald B, Craig Associate Forest Economist Southern Forest Experiment Station FOREWORD This report presents recent data on ad valorem taxes on forest areas in Louisiana, Alabama, and Mississippi. It is the thir'dl/^ release in a series of progress reports, the purpose of \Yhich is to present up-to-date information on the general level of assessment and taxation of forest land in the states of the lower South. Other states 'will be brought v/ithin the scope of the study as rapidly as possible and annual tax data for each state will be reported. \J The first release (Occ. Paper No. 89 and Supplement) dealt with taxes in Mississippi for 1936-39. The second (Occ, Paper No. 99) dealt with taxes in Alabama for 1937-40, and in Mississippi for 1936-40. PART I - LOUISIAM The Division of Forestry, Louisiana Department of Conservation, pro- vided cooperation in both field and office in assembling the data for the ■ State, Information was obtained from local tax records in nine parishes (equivalent to counties in other states) selected as representative of for- est cover and ownership conditions in all parts of the State (fig. 1). The ten tables for Louisiana present data on the average assessed values and average ad valorem property taxes levied for State, parish, school, and road purposes (but excluding levee, drainage, and similar special taxes) per acre of forest land and timber, for the nine parishes as a whole (table 1) and for each parish separately. The lands are classified by forest type and condition class, and the tables shov/ also the respective annual indices, taking the average of the three years 1937-38-39 as 100. The type and condition classification used herein was determined in place in the field and is based on a uniform system used in all southern states by the Poorest Survey of the Forest Service, It is not the same as the statutory classification of rural lands for tax purposes provided by the Louisiana Code, This statutory classification was found unsuitable for the purpose of this study because the classes are broad, rather loosely defined, and do not conform in a significant way to actual stand conditions. There are also wide differences among the parishes in the interpretation of what is included in each statutory class. Besides showing the current levels of assessment and taxation, these data give some indication of recent trends in forest taxation, and in time similar figures covering a longer period will afford a valuable measure of this trend. Obviously these figures do not reveal the taxes levied on any particular property, because there is frequently wide dis- parity in assessments and total tax rates among individual properties within the same parish. They do, however, afford a basis for determin- ing whether an individual property is exceptionally favored or overburdened in regard to taxes. ~ 2 - Tabl0 1. — Forest taxation data; Average of nine parishes of Louisianrj:/ Pine Upland 1 Bottomland Item and year hardwood ! h?^rdwood Eawlogi’^'^f 1 1 sawlog j Clear cut Under Savaog^-"'h* 1 sav/lcv^ Average assessed value per acre Dollars - 1937 5.00 4-42 3.22 4.39 4.93 4.20 1938 4.98 4*37 3*19 4.17 4.96 4.20 1939 4.97 4.39 3.20 4,17 4.94 4.12 19A0 : 5^Qa_..., ._4..4Q„-- ..3..2Q__,. .._4...17.. Index of value per acre 2j Annual Index 1937 100 100 101 104 100 101 1938 100 100 100 98 100 101 1939 100 100 100 98 100 99 1940 102 100 100 98 110 94 Average tvax per acre „ - _ _ - - Cents 1937 20.0 16,2 13.8 14.7 16.8 15*9 1938 19.8 15*9 U*0 13*3 16.7 15*6 1939 . 17,2 15.4 13.4 12,9 15*0 U.4 1940 18,4 15.5 13.7 11.9 16.8 14.0 Index of tax per acre ____ _ Annual Index 1937 105 103 101 108 104 104 1938 104 101 102 98 103 102 1939 91 97 98 95 93 94 1940 97 98 100 88 104 92 'ij Beauregard, Concordia, Iberville ^ Jackson, LaSa^lle, Richland, Sabine, Washington, and Webster Parishes, 2/ 1937-39 =^100. ^ ^ • 3/ Bo upland hardwood sawlog stands v/ere found in the selected parishes. -3- Table 2, — Forest taxation data: Beauregard Parish, na • ... Item and year ^ Pine bottomland hardorood Savv'log 1 1 Under , sawlog 1 Clear j cut Sawlog 1 Under j sawlog Average aj^sessed value ' ■ per acrcji/ '1937 2,99 2*99 2*99 2*88 2*88' 193B 3*11 3.11 3.11 3*00 3*00 1939 3*11 3*11 3.11 3.00 3*00 '1940 3.13 3.13 3.13 3.00 3.00 Index of value per acro2/ . -Annual Index ~ - — 1937 9^ 97 97 97 97 193S 101 101 101 101 101 1939 101 101 101 3X1 101 1P40 102 3.02 102 101 101 Average tax per a ' 1937 ■ 1938 • 1939 • 1940 ere 16.3 16,1 14.7 3X.9 16.3 16.1 14.7 14.9 - Cents - 16.3 16,1 14*7 14.9 13.6 15*2 14*0 14.0 ir .o 15c2 14.0 14.0 Index of tax per acre^ X - - - ■> 1937 104 104 104 95 95 1938 103 103 103 106 106 1939 94 94 94 98 98 1940 95 95 95 98 98 ly” Except for standing timber asoGvSsed as timber rights , all forest land is assessed as ”cut over” irrespective of condition clfuss of any timber occurring on it, 2j ’ysiji-y) = 100. - 4- Table 3. — Forest taxation data; Concordia Parish. Lao Item and year Bottomland hardwood Sawlog Under sawlog Average assessed value per acre _______ Dollars ------- 1937 4.99 3.38 . 1938 4*99 ■ 3*38 • > 1939 4.99 ^ 3.38 • ■ 1940 4.99 • -3.38 Index of value per acre^,- 1937 100 100 1938 100 100 1939 100 100 ' 1940 100 100 Average tax per acre^.. ________ Cents - ------ 1937 18.9 11.0 1938 15.7 ' 10.4 1939 12.1 7.6 1940 13.0 ^ 8.1 Index of tax pep acre-^'^ ______ Anmaal Index ----- 1937 121 113 1938 101 107 1939 78 78 1940 83 84 1/ 1937-39 = 100 o 2/ In addition to State, Parish, and school taxes here shown, all pro- perties except those on batture (between levee and Mississippi River) are subject to a levee tax (5.0 cents per acre plus 4 mills on assessed value) equivalent to 7o0 cents per acre on sawlog properties and 6c4 cents per acre on under-sawlog properties » - 5- Table 4 , — Forest taxation data: Iberville Parish, item and year Bottomland hardwood Sav/log Under sawlog Averr.ge asGessed value per acre _ _ - Dollars 1937 4^32 1*70 1938 4.40 1*70 1939 4*25 1*69 1940 4.32 1.69 Index of value per acre^ 1937 100 100 193B 102 100 1939 9S 99 1940 100 99 Average tax per acre 1937 193B 1939 1940 8*4 8*4 8*1 8.4 - - Cents - - 3*3 3.3 3.3 3.4 Index of tax per acre—"^ Ainnual Index 1937 101 100. 1938 101 100 1939 98 100 1940 101 103 '}J In' addition to State, Parish, school, and road taxes nere shown, all lands in Parish pay levee taxes for the Mississippi and Atchafcalaya River DivStricbvS, and a portion of the Parish (Ward 1) for the Pontchar- train District also. In addition, those lands lying in organized Draina.ge Districts pay a drainage tax (acreage or ad valorem depending on District) , 1/ 1937-39 ^ 100. - 6 - Table 5. — Forest t axat ion data : Ja ok g on Par i sh , La . Item and ye at Fine 1 j Bottomland hard.v/ood Sawlog Under sawlcg ] Clea.r i i cut ! Sawlog ! Under |. sav/log Average assessed value per acre _ _ _ _ . ■ dollars - . . _ _ 1937 4i85 ■ 3-55 3.32 5i00 3.65 1938 - 4.85 A .44 3.27 5.00 3.50 1939 5-95 ^ . 64 3.3c 5.00 3.85 1940 5.25 3o64 -5 . 3*0 5.00 ■ 3.85 n ! Index of value per acre”' - - _ _ - - - Annual Index - - - 1937 07 100 ' - 101 100 99 1938 97 97 99 100 95 1939 105 103 100 100 - 105 1940 105 103 100 , 100 105 . . Average tax per acre - Cents - 1937 17.3 12i0 12a 20a IC.5 1938 - 17.7 12.1 12 i 2 20.8 - lOiO 1939 1 A Q _L.V^ . / 11.6 11.0 16,6 11,3 1940 19.8 13.9 i-2. . 18.5 1/..2 y Index of tax per acre 1937 100 1938 102 1939 98 1940 114 1/ 1937-39 == 100. Annual Index 101 103 .105 98 102 303 308 93 97 93 86 ].06 117 106 96 ]_5J3 -7- Table 6 . — Forest taxation data; LaSalle Parish, La . Pine Upland 1 Bottomland hardv/oodj hardivood Item and year I Sav.dog Under sawlog Clear cut Under • Under sawlo^ 1 sawlo.^ Average assessed value per acre -Dollars 1937 4.26 3.08 2,40 2.50 3.00 3-933 4.26 3.03 2.40 2.50 3.00 1939 i-ir « /CO 3.03 2.40 2.50 2.50 1940 4.26 3.03 2.40 2.50 2.50 Index of value per 1/ acre^ -Annual Index- - - - 1937 100 101 100 100 106 193S 100 99 100 100 106 1939 100 99 100 100 88 1940 100 99 100 100 88 Average tax per acre 1937 1938 1939 1940 21,3 . 20.1 14cl 13.6 12.5 13.0 11,2 10.5 - - Gentc 10.2 11.2 8.7 8.4 10.4 10.2 11.0 8.4 11.3 9.S 8„7 8.4 Index of tax per acre^ - - - - Annual Index - - - 1937 116 102 102 99 114 1938 1C9 107 112 97 99 1939 76 92 37 105 b8 1940 74 86 84 80 85 iJ 1937-39 100. Table 7 . — Forest taxation data; Richland Parish. La. Item and ^year Pine Eo-utomiand hardY;ood Under sawlo^r 1 Savvlog • ■ i . . i Under sa-. :^nLcg Average assessed \^lue per acre - •• -Dollars- - - 1937 7.00 8.39 8.20 1938 7.0C 8.39 8.20 1939 7.00 8.39 b.2G 1940 7.00 8.39 8.20 Index of value per acre^^ - -Annual Index- ______ — — 1937 IOC 100 100 1938 IOC 100 100 1939 100 100 100 1940 '•'100 - 100 100 Average tax per acre - - Cents- - - _ 1937 21.5 29. B 33.1 1938 21.2 29.2 32.9 1939 21.2 29.9 30.4 1940 21.5 31.4’ 33.3 Index of tax per acrei^^ - -Annual Index- — _ - 1937 101 101 103 1938 100 99 102 1939 100 101 95 1240 101 106 104 1/' 1937-39 100. - 9 - Table 8.^ — Forest taxation data: Sabine Parish, La, _ , . . .... - - - ■ Item and year r~ Pine Bottomland liardwood •Sa.wlog Under | sawlo^r ! Clear cut U.nder , sdwlop; 4.33 4.33 3.87 3.00 Average assesse.i value per acre 1937 1938 1939 1940 4.37 4.33 3.88 4.31 • . _ _ _ -Dollars- - - 3.71 3.44 3.68 3.25 3.68 3.25 3.65 3.25 Index of value per acrei^'^ - - Annual Index- - - 1937 104 101 104 104 1938 103 100 98 104 1939 93 100 98 93 1940 103 99 98 72 Average tax per acre 1937 1938 1939 , .1940 24.7 22.7 21.8 ■ 44 .4 19.9 IB.O 20.2 19.9 Cents- - - - 15. 9 IB. 4 ' ' 20.9 21.0 23.7 21.6 21.3 15.1 Index of tax per acrei/*^ «. _ _ _ „ _ - - Annual Index- - _ _ _ _ _ ^ _ 1937 107 103 97 107 1938 98 93 93 97 1939 94 104 108 96 1940 lot 403, 108 68 1/ 1937-^39 - 100. - 10 - Washington Parish, La , Table 9 . — i'ores t taxation . data : ■ Fine Upland hardwood item and year - Under sr- iwlog 1 Clear cut Under sawlog Avoraje assessed vr^.lae pel* acre 1937 4. OS 3.94 4.17 193B 4. os 3.94 3 . 50 1939 4.05 3.94 3.50 1940 4.12 3.94 3.50 Index of value per acre^^ _ _ — _ _ „ _ -Annual Index- ’ 1937 100 100 112 1930 ICO 100 94 1939 100 100 94 19-10 101 ICO 94 Average tax per acre Cents- - - 1937 11.1 11 . 5 11,8 1938 11,8 12.1 9.0 1939 lio9 11.9 10.4 1940 11,8 11.7 10.1 Inlex of tax per acre^-^ - - - -Annual Index- 1937 98 97 Ill 1938 102 103 91 1939 103 iOi 98 1940 J.02 99 95 1/ 1937--39 - 100. / - 11 - Table 10 , — Forest taxation data: vtfebster Pai’ish, La. Item and year 1 Pine 1 Upland i hardw'ood 1 Bottomland i hardv;ood ! 8awlog j Under j sawlog 1 Under j j sawlog Sawlog-^ 1 Under savaog Average assessed value per acre -Dollars- 1937 6,50 0, 50 6.50 4.00 6.50 1938 6,50 6.22 6.50 4.00 6.50 1939 6.50 b.22 6.50 4.00 6.50 1940 6.50 6.21 6,50 7,00 5.67 Index of value pe] :re .1/ _ -*• ” Annual Index- 1937 100 103 100 100 100 1938 100 99 100 100 100 1939 100 99 100 100 100 1940 100 98 100 175 87 Average tax per acre ____________ Cents- 1937 193 s 1939 1940 3.6.9 18.6 16 . 2 lo.l 19.9 19.4 16.7 16 . 2 21.9 20.2 17.3 17.2 9.9 10.9 9.1 15.8 20.5 21.4 18.2 15.3 Index of tax per acre^ - - - - AnnLUil Index 1937 98 106 Hi 99 ].02 ^1938 108 104 102 109 10’7 1939 94. 89 87 91 91 1940 94. 87 87 158 76 1/ 1937-39 100, 2j Bailed on only two proi^erties. - 12 - PART II - ALABAIvIA In Alabama^ the data for .1941 assestsed vaJ-nes and taxee- in the nine counties (fig. 1) were . obtained by the Division of Forestr:/, Alabama Department of Conservation, on the same properties used as a basj.s for the 1937-40 data reported- in Occasional Paper Po, 99. These data for 1937-41 are shown in table 11. The index base (100) is the average of the three years 1937-38-39. Because of the s^^stem of ’’blanket assesvsment” used in this vPtate, it is not possible to derive value and tax data by forest . . type and condition class; hence the .Alabama data represent the average values and taxes for forest land irrespective of class in the nine ccun- - ties as a v/hole and for each county separately. As in Louisiana, these data do not reveal the tax on any particular property, although there is less disparity in A.labairia than in Louisiana between the county average a.nd the avera.ge tax on any individual property in that county. This situation arises from, the fact that niillage ra,tes are uniform tlircughout each county, and, with few exceptions, throughout the State, a condition which does not obtain in Louisia.na. By constitu- tional anendiTient, Alabama has set 21 m.ills per dollar as the maximum composite tax rate of all taxing districts, with minor exceptions in a few counties. Table 11 , — Forest taxation data for nine selected counties of Alabama, vvith ^Toup av'erages, 1937-41 Item ani year Bar- bour Counties 1 but- Choc- Col- Escam- Jack- Tusca- Aver- Blount taw bert Coosa bia son loosa agef/ Average as- sessed value per acre ^-Dollars- 1937 2.90 2.89 3.50 4.66 2.70 2.53 4.04 1.32 3.04 3.06 1933 2.90 2.76 3.42 4.16 2.45 2.43 4.06 1.32 2.93 2.94 1939 2.90 2.78 3,11 4.09 2 . 41 2,51- 4.03 1.32 2.37 2.89 1940 2.90 2.71 3,22 3.90 2.26 2.86 3.91 1,32 2.71 2.87 1941 2.96 2.75 3.53 3,87 2.33 2.70 3.93 1,57 2.69 2.93 Index of value per acre^/ — -Annual Index- 1937 100 103 105 108 107 101 100 100 103 103 1938 100 98 102 97 97 99 100 100 99 99 1939 100 99 93 95 96 100 100 100 97 98 1940 100 96 96 91 90 114 97 100 92 97 1941 102 98 106 90 92 103 9'/ 119 91 99 Average tax per acre - Cents- - - - 1937 6.S 6.1 7.4 9.8 5.7 5.3 8.5 2.8 6.4 6.5 1938 6.8 5.8 7.2 8,7 5.1 5,2 8.5 2.8 6.2 6.3 1939 6.5 5.8 6.5 6.6 5.0 5,3 8.5 2,8 6.0 6.1 1940 6.5 5o7 6.3 8,2 4.7 6.0 8.2 2,3 5,7 6.1 1941 7.0 5,8 i • a 8.1 4,9 5,7 8.3 . 3.3 5,6 6,2 Index of tax per acv€&/ — - - - - -Annual Index- 1937 101 103 106 109 108 100 100 100 103 103 1938 101 98 103 97 97 98 1.00 100 100 100 1939 97 98 93 96 95 100 100 100 97 97 1940 97 97 97 91 89 113 96 100 92 97 1941 104 98 106 90 92 108 98 113 90 98 \J Unwei??tbted moan of nine counties o 2/ 1937-39 100. - 14 - PART III - MISSISSIPPI The 1941 data for Mississippi were obtained from local tax rolls for the same properties used as a basis for the 1936-40 data reported in Occasional^ Papers Mos, B9 and 99. These data, comparable in scope and applicability to those for the other two vStates, are shown for the seven counties (fig. 1) as a whole (table 12) and for each county separately (tables 13-19). The properties are classified by forest type and condi- tion class, and also shown are the respective annual indices, taking the average of the three years 1936-37-3B as 100. In 1940, Mississippi exempted standing timber of every kind from all ad valorem taxes, and imposed a severance tax of 3 percent on the value of all forest products, the value to be computed as of the time and place of severance (Chap. 114, Laws of 1940). In the follcmng tables, data on ’'average tax per acre” of ”sav/log” properties of each forest type include the taxes on such standing timber cas was assessed thereon for the years 1936-39. The taxes shown for ’’sawlog” properties for 1940-41, how- ever, are those on the, land only, since timber was exempt. In Holmes, Marion, and Quitman Counties, however, no timber has been assessed on any sample property during the entire period covered by this survey, ■ In none of the seven counties has any upland hardv/ood timber been assessed during this period. The ’’average cassessod value” data for all years relate to land only. These facts should be considered in evaluating trends in tax- ation shown by the Mississippi tables. It is recognized also that the classification by forest t^i^e and condition class has little or no significance under proper administration of the tax law cited previously. It is retained in these tables for two reasons 2 (1) because of its significance in earlier years, and (2) to show .that, whereas the present law supposes tha,t all forest land will be assessed as bare land irrespective of a.ny timber values present, actual practice is still to. aSvSess ’’sawlog” lands at a higher value than other classes of lauid. In individual cases, of course, higher assessments on such lands may properly reflect higher actual values, but the evidence shown in these tables (all assessed values shov/n are of land only for all years) is that the new law (in force during 1940-41) has had no effect on altering a long-established practice of assessing the land itself at cw higher level if it bore merchantable timber. It seems unlikely that such assessment is justified in every county selected for study. One effect of such assessraent, of course, is to obviate, at least in part, the benefits designed by the Legislature to flov/ from, the 1940 forest tax law. Not included in the taxes shown are those .imposed by levee and drainage districts in the Delta (see Occasional Paper No, 89 for areas included in these districts), nor taxes (gene.rally two cents per acre) levied in certain counties for cooperative forest fire control. - 15 - Table 12, — Forest taxation data: Average f.or seven counties of Mississippi!/ Fine 1 Upland Bottomland Item and year 1 hardwood hardwood Sawlog Under | sawlog 1 Clear cut 1 Sawlog 1 Under ! sawlog Sawlog Under . saw'log Average assessed value per acre^^ Dollar s - - - 1936 3.41 2.S8 2,77 3.19 2,92 3.48 3.23 1937 3.41 2.88 2,77 3.19 2.92 3.48 3.23 1938 3.00 2.77 2.66 3.11 2,80 3.32 3.14 1939 3.00 2.77 2 i66 3.11 2,80 3.32, 3.14 1940 3.41 2.86 2,90 3.31 3.16 3.67 3.39 1941 3.50 2.86 2,90 3.31 3.17.. 3.67 .. -1.39 Index of acre3/ value per - Annual Index - - 0 ■ 1936 104 101 101 101 •101 101 ICi 1937 104 101 101 iCl ■ 101 101. 101 1938 92 98 97 93 97 97 . . 98 1939 92 98 97 98 . 9v 97 98 1940 104 iOl 106. 105 110 107 106 1941 107 101 106 105 110 107 106 Average tax per acre - - - - - - - Cents - 1936 24.2 16.6 16.5 19.8 16.8 23.2 . 18.0 1937 22.2 ■ 14.9 14:. 8 16 . 6 15.0 20,9 16,2 1938 21.2 14.4 14.3 17 . 2 14.6 20,8 16.8 , 1939 22,2 15.0 > 14.9 • 17,5 : 15.2 21,0 16.9' 194c 20.5 16.3 16.8 20.0 • 18.0 19.5 18.4 1941 19.5 15.1 15.1. 18.0 16.9- 18,6 17,6 Index cf tax per acrej/' - - Annual. Index - - 1936 108 108 109 111 108 107 106 1937 99 97 97 93 97 97 95 1938 94 94 94 96 94 96 99 1939 99 98 98 98 98 97 99 1940 91 XG7 111 112 116 90 108 1941 87 99 99 101 109 86 104 1/ Ale orrij George, Holmes, Marion, Newton, Quitman, and Webster. Assessment is biennial. Change in value from 1940 to 1941 in pine-sawlog and upland hardwood-under sawlog classes is result of reassessment of cer- tain properties following changes of ownership, and subdivision, 2/ 1936-38 = 100, - 16 - Table 13. — Forest taxation data : Alcorn County, Miss It . em and year Pine Upland j hardwood i BetLomiand hardwood SaV'log Under sawlog Clear cut Sa'wlog ' j Under I 1 sawlogl ~T •Sav:log| Under sawlog Average assessed value per acrei/ Dollars - - - - 1936 3.86 2.19 1.30 4.62 3.62 4.27 3.73 1937 3.86 2.19 1,30 4.62 3.62 4.27 3.73 1938 2.73 2.48 1.62 4,62 3.27 3,90 3.33 1939 2.73 2.4B '1,62 4.62 3.27 3.90 3.38 1940- 3.72 1.87 1.67 4.32 3.46 4.22 3.29 1941 1/4.26 1.87 1.67 4,32 2/3.30 4 . 22 3.29 Index of value per acre2/ - - Annual Index ~ - 1936 111 96 97 100 103 103 1C3 1937 111 96 97 ICO 103 103 103 1933 78 108 105 100 93 94 93 1939 78 108 103 100 93 94 93 1940 1C7' 82 108 93 99 102 91 1941 122 32 108 93 100 102 91 Average tax per acre 1936 1937 1938 1939 1940 1941 22.3 . 20.0 15.0 13-4 22.9 24.7 10,0 8*7 10.3 11.2 8.9 8.5 7.2 6.3 7,1 7.4 8.6 5.4 Cents - 26.2 21.0 21.7 21.0 23.2 21.6 18.6 15.8 15.2 15.8 17.7 17.2 26.8 24 . 3 27.2 27.4 23.6 24.4 19.0 16.1 13,7 16.3 17.2 16.6 Index of tax per acr ol/ - - Anr lual Index - - .... ... .. 1936 117 103 104. 114 113 103 112 1937 105 90 91 91 96 93 95 1938 79 106 103 94 92 104 93 1939 Si 115 107 91 96 103 96 1940 3.20 91 125 101 107 98 1C2 1941 129 B8 122 94 104 93 93 1/ Assessmerit is biennial. 2/ 1936-33 - 100, j/ Change from 1940 is result of reassessment of subdivided property after change of o^jmsrship. - 17 - Table 14 . — Forest taxation data; George uounLYt MISS. Item and year i Pine Upland hardwood i Bottomland 1 hardwood j Sawlog j Under 1 sawlog Clear cut Under 1 savdog I Sav'log i Under savdog Average assessed valne per acre^'r/ - Dollars - - - “ - - - - 1936 3.50 3.29 3.03 3.05 3.10 2.96 1937 3.50 3.29 3.03 3.05 . 3.10 2.96 1938 3.50 3.12 2.95 3.01 3. CO 2.99 1939 3.50 3.12 2,95 3.01 3. GO 2.99 1940 4.00 3.70 3.68 3.43 3.50 3.79 1941 4.00 3.70 3.68 3.43 3.50 3.79 Index of valne per acreL^/ Annual Index - - - - - - 1936 100 102 101 100 101 100 1937 100 102 101 100 101 100 193s 100 97 9B 99 98 101 1939 100 97 93 99 98 101 1940 lU 13 5 123 113 3M 128 1941 114 115 123 113 114 Average tax per acre - - Cent; 1936 20.9 16.6 15.0 15.6 17.8 15.4 1937 20.1 14.9 13.5 13.9 15.6 14.0 1938 21.4 14.3 13.2 13.5 14.3 u.o 1939 23. B 15.2 14.3 14.4 13.8 15.1 1940 21.6 20.0 3-9.5 18.3 17.8 20.0 1941 20.9 17.8 17.7 16.2 16.0 18,8 Index of tax per ^^croS/ Annual Index - - 1936 100 108 108 109 112 106 193'?' 97 97 97 97 97 97 ISpS 103 93 95 94 92 97 1939 lU 99 103 - 101 98 104 1940 104 131 140 128 3.12 138 1971 100 116 127 113 iCl 130 \/ Assessment is biennial. 2/ 1936-38 100. Table 15 » — Forest taxation dat-a: Holmes County ^ Mis s:i ssippi Item and, year Fine Uplj hard\ ind vood ..Bottomland hardwood Saw log Under 1 sawlog Clear cut ' 1 Sawlo.g Under sawiog 1 Under Sawicgl , j sawlo^ Av0ra*^e assessed value per acre^y - - Dollars - _ _ _ _ _ 1936 2.83 2.47 2.41 2.28 2.53 4.. 38 ■ 4.08 1937 2.83 2.47 2.41 2.28 2o53 4.38 4.08 1938 2.78 2,38 2.32 0 3 7 2.63 4.36 4.3-6 1939 2.78 2.38 2.32 2.37 2.63 4.36 4.16 1940 . 3.09 2.72 2.55 2.39 2.83 4.66 4.23 1941 • 3.09 2,72 2.55 2.39 2.83 4.66 4.23 Index of. value per acre^/ Annual Index - - - 1936 ICl 101 101 90 99 lOQ 99 1937 101 101 101 99 99 100 99 1938 99 98 97 103 103 100 .101 1939 99 98 97 103 103 100 101 1940 110 111 107 103 111 107 1C3 1941 110 111 107 103 Hi 107 1C3 Average tax per acre - - Cents - _ _ . 1936 13,3 11,4 . 12.7 12.4 12.8 22.6 22.3 1937 13.6 11.6 no 0 11.8 12.9 21.7 21.6 1938 13,9 11.6 12.3 13,0 14.0 23.5 24.2 1939 14.0 11. S 12.7 13,1 14,0 23.1 24.1 1940 15,7 13.5 13.8 13.4 15.2 25.0 24.3 1941 15 X 12,6 1.1,4 12.5 14,6 25.7 24.2 Index of tax per acre^ Annuel Index - - - 1936 98 99 102 100 97 ICO 98 1937 IOC ICl 98 95 98 96 95 1936 102 101 99 105 106 104 107 1939 103 103 102 106 106 102 106 1940 115 117 111 108 115 Hi 107 1941 110 110 101 112 114 107 \J Assessment is biennial, 1/ 1936-38 = 100. - 19 - Table l6. — Forest taxation data: Marion County, Miss, Pine Bottomland hardwood Item and year Sawlog Under sawlog Clear cut Sawlog Under sav/log Average assessed value per acrei/ Dollars- 1936 1937 1938 1939 1940 1941 4.00 4.00 . 3.50 3.50 .. 3.54 3.54 3.90 ■ 3.90 3.37 3.37 3.08 3c08 3.74 3.74 3.37 3.37 3 . 34 3.34 4.02 4 . 02 3.77 3.77 3.78 3.78 4.00 4.00 3.70 3.70 3.60 3.60 Index of value per acre-^ - - - Annual Index- ~ - 1936 104 105 103 102 3.03 1937 104 105 103 102 103 1938 91 91 93 9o 95 1939 91 91 93 96 95 1940 92 83 92 96 93 1941 92 83 92 96 93 Average tax per acre - -Cents- - - 1936 23.4 22,9 21.2 20.8 21.8 1937 22 0 5 20,5 19.3 19.4 19.8 1938 21,9 Ib.O 17.5 19.0 19.8 . 1939 , 21.7 17.8 17.5 20.1 . 18.4 1940 22.4 16.9 17.9 18.2 17.8 1941 19.0 14.7 15.3 15.5 15.4 Index of tax per acre^ — - - - Annual Index 1936 104 112 110 106 106 1937 100 100 100 98 97 1938 97 88 91 96 97 1939 96 87 91 102 90 1940 99 82 93 92 87 1941 84 72 79 79 75 -'A ij Awssessraent is biennial, 2j 1936-30 - 100, - 20 - Table 17 « — 1 ores t taxa tion data; Newtorx County. Miss Item and Pine I 1 1 1 Bottomland hardwood Sawlog Under sa';7lo^ Clear j cut 1 vSav/log 1 Under sawlog Average abuses se.d value per year.i/' _ _ — - . _ — _ — ... -Dollars- 1936 3.00 2.97 3.00 3.00 2.99 . 1937 3.00 2.97 3.00 3.00 2.99 . 1938 3.00 2.97 3.00 3,00 2.99 1939 . 3.00 2.97 3.00 3.00 2.99 1940 3. 00 3.09 3.12 3.00 3.09 1941 ■■ 3.00 ' 3.09 3.12 3.00 3.09 Index of value per acre'” Annual Index - - - - _ _ _ 1936 100 100 100 100 100 1937 ICO 100 100 100 100 1938 100 100 100 100 100 . . 1939 100 100 100 100 100 ’ 1940 100 104 104 100 103 : 100 104 104 100 103' Average tax per acre - - - - - — - - -Gents- - - - - ~ - - - - 1936 21 „ 4 13 . 6 18.3 35.2 18 . 6 , . 1937 . 18*8 l6* 6 16.3 31.6 16.1 . 1938 18.8 17„1 16.3 31.4 16.2 . 1939 19o2 17.4 16.6 30.0 16 , 5 . 1940 17,7 18.1 17.9 15.2 17.6 ■ 1941 18.0 18.7 ■ 18.2 15.7 17.9 Index of tax per acre^ — — _ _ Ainnual Index - - _ ' 1936 109 107 108 108 109 1937 95 95 96 97 95 1938 95 98 96 96 95 1939 97 100 98 92 97 . • 1940 90 104 105 46 104 1941 91 107 107 105 \/ Assessment is biennial* 2j 1936-38 - 100. - 21 - Table 18 . — Forest taxation datai Quitman County, Miss. Item and year Bottomland hardwood Sav^log Under sawlog Average assessed value per acre"^ _ ^ _ Dollars- 1936 2 , 36 2.44 1937 2.36 2 • 44 1938 2.59 2 . 60 1939 2.59 2.60 1940 3.58 1941 3.58 .2/2.82 Index of value per acre^/ -Annual Index- - ----- - 1936 100 98 1937 100 98 1938 101 104 1939 101 104 1940 139 • 112 1941 139 113 Average tax per acre - - Cents- ----- - 1936 12.7 11.6 1937 11.6 10.5 1938 12.5 12.7 1939 11.8 11,8 1940 14.3 11,6 1941 14.7,.,. 12.2 Index of tax per acre^/ -Annual Index- - - - ■ 1936 103 100 1937 94 91 1938 102 109 1939 96 102 1940 116 100 1941 120 105 \J Ar^sessment is biennial. 2/ 1936^38 - 100. Change from 1940 value is tha result of dropping one property (not forest in 1941) from sample. - 22 - Tabl9 19 . — Forest taxation dat.a: Webster County, Miss. Pine Upland j hardwood j Bottomland hardv/ood Item and year Sawlog Under sawlog Clear cut Sawlog j Under | 1 sawlog 1 Sawlog ! , Under j sawlog Average aasessed value per acrei/ _ _ _ -Dollars 1936 3o29 2.46 2.92 2.67 o / 3. >00 2.40 1937 3.29 2.4.6 2.92 2,67 ^ . -f / 3.00 2.40 1938 2.48 2 , 29 2.68 2.33 2 0 1 xl index- - - 1936 109 102 103 104 102 104 103 1937 109 102 103 104 102 104 103 1938 82 95 94 91 95 92 94 1939 82 95 94 91 95 92 94 1940 102 120 106 118 121 103 126 1941 102 120 106 318 121 103 126 Avei'age tax per acre - - - - - - - - - Cents- - - - - - - - - - - 1936 43.8 19.9 24.8 20.9 20.4 26.6 17.0 1937 38,3 17.2 21.0 17.1 17.5 22.2 15.6 1938 35.7 15.4 19.2 17.0 15 . 5 17.0 14.9 1939 39.4 16.8 21.0 18.5 16,6 18.5 15.9 1940 22,7 20.4 23.3 23.5 20.6 20.3 20.2 1941 19.6 18.2 19.7 20.0 19.4 13.2 18.1 Index of tax per acre^/ .... — . - _ _ _ - -Annu; al Ind' SX- “ - _ _ ... _ 1936 Ill 114 114 114 115 121 108 1937 97 98 97 93 98 101 99 1938 91 88 88 93 87 78 94 1939 100 96 97 101 93 84 101 1940 58 117 107 128 116 93 128 1941 50 104 91 109 109 83 115 iJ Assessment is biennial « 2/ .1936-38 = 100, - 23 -