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OCCASIONAL PAPERS* - No, 38, | July, 1954,

SOUTHERN FOREST EXPERIMENT STATION
U. 3S, Forest Service | New Orleans, Lea.

By
Ronald B, Craig
Assistant Porest Economist

* =< This series of publications releases data gathered in connection with
investigations being carried on at the Southern Station, The information
contained in them is subject to correction or amplification following fur-

ther investigation, - Editor ,

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eteod TI

es? LAND FOR TAKES INCREASING IN THR SOUTH

RR, B, Graig

The reversion of land to public ownership on account of
delinquent taxes, which began on a large scale in 1926 in most South-
ern States, still continues, During the depression years this re-
version has reached phenomenal and slerming proportions. So far as
present figures show the total is still rising, in spite of increased
redemption at tax-forfeited land during the past few months,

Just how much of the area now reverted to public title
is forest lend, the available records do not indicate, Detailed field
studies recently completed by the Southern Forest Experiment Station
in Arkansas show thet in four counties in different parts of the
state, 72 percent of the reverted arsa is forest land, For the state
as a whole, the percentage is estimated to be 67 percent, In Florida,
it is estimated that at least 65 percent of the total reverted area
is forest land. In Mississippi, this percentage of reverted land in
forest is estimated at 60 percent; in Louisiana, 50 percent; in east
Oklahoma, about 90 percent; and in east Texas, 75 percent, About 16
percent of the small reversion in Alabama is on forest land,

Applying these percentages to the total area known or
estimated to be in public title in the latter part of 1935, cives the
following figures for the acoengt of reverted forest land in the Gulf

ik Total area reverted

States:

Florida » 11,800,000 : 7,670,000

Alabema 80,006 | 8,000
Mississippi 1,250,000 : 730,006
Louisiana — 2,708,000 1,354,900
Arkansas 1,880,000 1,260,900
Oklehoma 600 , 000 540,000
Texas 920,000 690 ,000

TOTAL | 19,238,000 12,272,000

rune same Hr owtaaaROKc cru 68 Gu NON EVER ons

pinsd -% i
aid Pe, ee — |
‘te. tenaeee a0 likeli vlidug of Buel to a 58

-Advo8 feom af ASL at elsoe cet aie et ee ae rifeh
“ex sid? atesy solesetyod edt aaingl .zonumtésoo {Lise ,eefst® ate

ae Ist of ,emoltrvecotq gaimtels bas Lenemonedq bedoret esd aoletey
beaastont to etige al ,anteia (fide at Letot eft weds seiw,lt tnesexq
-eftaon wet tesq edé coals bast aetheter-aet. te oe

bfett ‘teltneed peesdgense ton oo = cidadieve od er y Be _
noltet? teentteqxe teorcl avedive® edd yd betelqnoo ultneoet eeltiuta
edd to utteq ¢eoveTIh ai aeltayoe aot al ted? wode esuaedtA alt
etets edd 108 buat gect0% at 26% bottever edt to imeoteg ST ,etate
~shitolt al .tneotd T) od oF bes akdes val egetaeoteg edd pei ae
sexs botsever Intot sit to taeoteg 3) Yeeel ta tad? betemites ak ¢f
at basf botrevet to sxstaeoteq atdé -tqqteetect al basi teero? at —
tese of ;dueoteq 08 ,saelaivod at ptaeoreq 02 te betamitee el - pos
OL tuodA = ,smeoteq GY .acxeT dese at bas ;tneoteq O@ tuods .smoelt0 _
.bmel fuetot so at smedelA at soletovet Ifame edt to éusote¢ ‘

“o mwonmd sets Iatot add o¢ senetaeateq eased? gatclecs cea
ead eevin ,S8Cf to treq tedtel eft at eLdlt olidua al ed of heanlane
tind edt wi baal teetot hatneves to egserse adt bec enna basen

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bedaevet sete taetot betiever pote Leto? Bi
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for the seven states as a whole, forest lend forms 64 per~
cent of the total reverted area, While this figure of more than 12-1/4
million acres cannot be regarded as final and indisputable, in view of
the leck of absolute data to support the estimates made, it must be
within 90 percent of being correct, The total represents 8.5 percent
of the gross forest area of the eight Gulf States (144,251,000 acres),
It also represents an increase of 2,842,000 acres over the forest area
in publie title on January 1, 1952, owing to the areas maturing in State
or County title in 1932 and 1935,

Figures 1 and 2 show the trends in delinquency in the States
of Mississippi, Louisiana, and Florida during the last few years, Figure
1 indicates clearly the effect of the present dépresasion on tax-delin-
quency in Mississippi and Louisiana, The areas shown for each year are
those now in State title, which were derived from the tax-sales of the
indicated years of forfeiture, For example, the area shown for Miss-
issippi in 1931 (670,000 acres) is that portion of the area sold for
1930 taxes in 1931, which, being unredeemed, matured to State title in
1935, Figure 2 shows the srea sold for taxes at the tax-sales of Florida
for the years of 1926-30, inclusive, This does not mean that the present
reverted area in Florida is the sum of the areas thus shown, but merely

that the ereas shown were "sold" to the State, subject to redemption and

resale, As of February 1, 1933, the State of Florida held tax certifi-

cates on 16,875,000 acres or on 50 percent of the taxable area of the
state, of which about 11,800,000 were in full state title, .

The effect of such wholesale reversionof forest and agri-
cultural land is patent to anyone, Hot only does it render the continu-
ed existence of local government precarious, but it also increases the
tex burden on the land which is not delinquent, That this is no straw-
man set-up to be knocked down can be show by a study of tax rates lev-
ied over the past five years in the counties affected by such excessive
delinquency, This increase in taxes is a well-known fact to many timber-
land owners in the South, In many cases, state and county general tax
rates have not increased materially, but road, school, bond, improvement,
and similar special district tax rates have in some cases in¢reased over
100 percent in this period, For example, in Vernon Parish in west Louis-
iana in 1926, the total indicated parish-wide tax rate (total taxes di-
vided by total valuation) was 35,7 mills per dollar, Of this total, the
atate tax was 5,75 mills and the parish general tax 4,0 mills, leaving
25,95 mills for special taxes, In the same parish in 1931, the indice-
ted rate was 65,4 milis, with no change in the state and parish general
taxes, Special taxes had increased from 25,95 mills to 53,65 mills, or
106.7 percent, The total tax per acre, assuming an average valuation of
$5.00 for cut-over land, had in¢reased from 10,7 cents to 19 cents per
acre or 78 percent during this five-year period,

“tog NO emo baat tne st eld B os astete moves ern at SS
B\L-Sf madd -@xce to ough? atae tay: weve | Letod odd 2
to welv of ,eldstogethst bas Leak? es preety od femmes eetes molt
od dau tf ,chom sotemhize ef? tegqua ot efeh stuLosda to doal
teooteq &.8 ateonatqes Intod off ,2oevx99 gmied to tmesteq 00 aldth
.(getog OCO,[88,001) aetede tind tdgte oft to sete taer0? ve ed
#6%e deawet oft te¥o aetoe 000,593,2 to righ aa be a
etet® mt yateiine onwap eit ot guriwo: — “s vn

setts wit a yamubiitteh ah-elent® spr ailersdtets Dubai fa Ta
ets it. ,wircey wed desl edd gated abisort vapeil nate hen ciqgies ieee
~aileb-ust go Soleseitghh teserg ef¢ ‘to Bs oe ‘
ete Tn64 oso tot awoda esete oxtT oan tatued bas ‘Degtentan | at Yonesp
att to eekee-xet eff sevt boviced ever Aokew yolks ebes6 at wou eaods
—aal tot swede pots ety .clormsxe wi. .strttetre? te exsey ols es
"oT Blow aeue-add Te aoddrog dett at (Goren 200,008) K8OL wh
as elit nen ne: pinrosgy egy -Lapragi OS A ge * ‘ :

tneesng edt dead nase pone peor ota? er beatae |
Yieten ted..,c0ode aotd-esexs oct ne ig aale i bac of alse betwetet
box soltomedet o¢ doctdva 2eteds, bog of “bioa™ edeoteds
~lthiteo mad bied: — te _ ett wi. yoRe. at ciewadell to ah -olepet ce

-trge baie feetot? Daolerowet eleseledw dows to ¢oetteced?.
-saiénoo ed? sehaet 1 aeob ylno foil emote of imeteq. ak Sant |
ody: aeareroat gale 2% tud gauodisoerg., ROL ALY OR, » keoed. to

~watis oc at aid? ded? tooupatied tom ai doidw Bank edt so cobusd: ted)
vel setet xat to youte 2 yd eworls od aro nwob he? od of qu-tea aaa
eviesosxe dése Yd betostte eelinuon od? ak exaey evit dasq edd tevo | ot a k
-redaid Yass of test owori-[lew s al comes at egeeusal elAT yoneupmbis Be
xet Lereten ytarod bus etate ,nosep Yaem al .dtwot edt of ® eh a
-dtomevougms ,baod ,loodse ,beot dud ,vlletvesem beaseten! fon evad sates
vevo Seasserenh eeb29 emoe at avet eetes agit toittalh Letooqe colina
-aiwol teew ai galas aceteV¥ at ,elemaxe 40% .boiveq aldt a2 tacoweyO0L.
-ib sexed Letod) ete xst ebiv-delrea Hetootoal Iatot oft ,880L epee one A
eit ,fetet midget). .telfeb seq efilm V,68 eew (molteglev Latod ydv bebiv ere
gilveel ,elilm 0,8 xet [st9eneg deiuag od? See ollim 8Y,¢ ane xstooted ae
-sotbal ed@ ,i0@f ni deivey omec alt mi , ,couet Laloeqa sot alfia de, i.
leveaces daltsq Oma oteda oft ai soued® e@ Mtiw ,ellim 6,80 asw eter bet! a
mo ,ellie 68,08 of ellie £°,88 mort beesetoat bed aexed Letoege nexed a.
to so lésalae ABTA as ai toueen eree. Teg nat Leatot ofl ” -faeote %,80L —
seq etaoo @L of etaed 9.0L mort beceeragt Sel , baal teve-tuo xo? ee
.bolteq taey-ovlt aldt gatteh smenteg BY xo pe nh

a

12
Figure /

AREA Now In STATE TITLE DERIVED FROM
!0 TAX SALES OF INDICATED YEARS OF
: FORFEITURE

Mississippi and Lovisiana

TOTAL. REVERTED AREAS:
Miss. — 1,250,000 acres (1920-193 incl.)
la. - S 706,000 acres (1900 -193/ ined)

AREA REVERTED TO STATE !IN HUNORED THOUSANOS OF ACRES

1927 "1928 1929...+«1990~«‘“‘«*é‘«
YEAR OF FORFEITURE OR TAXES

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Figure 2 |
TREWOS §N TAx DELINQUENCY {nu FLORIDA » 1925 -1%30"
A-Area Sold fo State for Jaxes

B-Velvation of Property Sold for Taxes

om oe :

1926 (927 1928 49289 "7930
YEAR OF FORFEITURE FOR TAXES

VALUATION OF PROPERTY SOLD FOR TAXES

(IN MILLIONS GF DOLLARS

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It is not the purpose of this. paper ‘to charge either State
ér local officials with this condition of affairs, nor are the timber-
land owners who control the bulk of the lends in this parish solely re-
sponsible, Both must share that responsibility, This is merely a state-
ment of fact given in the offieial reports of the Louisiana State Tax
Commission, In some parts of Vernon Parish, the 1952 tax rate exceeded
200 mills per dollar, Such rates are, of course, a sure precursor of
increased @elinquency, as indicated by the net reversion Sean for
the same parish:

1925 dentin " acres

$4 +4986 PRs Roe sp
lic IewPe: } us *
ASee -**: ei
1929 32 -
- 1930 . 102,505 *
1931 144,762 *
Total area
now reverted — 247,271 =* (or 28.3% of the gross area

of the parish)

Similar conditions obtain in many other localities in the
Gulf States and constitute a major problem not only in the fiscal af-
fairs of Government, but in the ownership and management of forest land
by private interests,

To aid in solving this problem and others growing out of
it, the Southern Forest Experiment Station of the United States Forest
Service, with headquarters at New Orleans, La,, is engaged in cooperation
with the several states in a study of this "New Public Domain" arising
through tax-delingquency te determine:

1, The location, extent, and status of tax
reverted lands,

2. The potentialities of reverted lands for
forest or other crop production,

& The desirable line between Federal, State,
and local public ewnership and private ownership,

The ultimate purpose is to work out and recommend practi-
Cal measures for handling and using reverted lands,

val

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beal teetet to feemonenem bas gidexorvo od? ot ted .tenannaped peak eu

to to ailwots, atedto bas meldore: olde abnton ni Sha of a

tsor0l aetadé bodin edt Yo soltsd© tnembuoqul teerol wredtyo® edd he: ry
aoitaieqoes ak begegae af ,.a! ,ensels0 wel dg atedrsupbeed déiw ,eclvmee
aninius “sles olf{diyl weil aidé to viute = al eetate Les0oves ed? déiw oe
renioreteb o¢ qoneupnileb-xeat dggomdt =

xet to ovtetea bae ,dtetxe ,gokiseel ed? .f
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soltoubors gor tedto to teoetot ee Saas

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gideteswo otavinag bas cidacenwe eiidved L[eool buna AA ae

-itoetq baemmoest bas tuo waow of ak exogxeg etamiély ost oar ce
abael bedvevex nataz bus aalibsed so? ocmmaen fas

To date, field work in Arkansas has been completed, analy-
ses of the data have been made and the final report is nearing comple-
tion, The firet item listed above has been studied in Louisiana (through
cooperation of the State University), in Mississippi, and to a limited
extent in Georgia. York in these states will be completed first and that
in other states initiated at the earliest opportunity,

_ Phe problem of tax delinquency has reached alarming propor-
tions in several Gulf States and unless solved by aggressive action on
the part of public officials, tax-payers, and interested agencies it will
threaten the economic stability not only of the lumber industry, farm-
ing, and manufacturing, but of local government itself, Ome factor in
the growth of this phenomenon has been, and still is, the general apathy
of public officials toward a solution, an apathy engendered in large
measure by the laws and practices governing procedure in tax-delinquen-
cy, Meny of these laws and practices are open invitations to use delin-
quency as a legal means of tax~-evasion or reduction, while others are
merely an extreme case of a laissez-faire policy of tax administration,
Neither of those conditions can continue if the tax structure of state
and local government is to continue to provide revenue, Another factor
causing tax-forfeiture is the past miguse and over exploitation of nat-
“ural resources, soil, timber, and minerals — a misuse born in many cases
of inequitable taxation, These two factors can and must be solved be-
fore future increases in the New Public Domain can be stopped.

dqueeid} Mattatont ok Sansa? +6. t ee |
hetintl ¢ o¢ Bae ,tg¢teateeiM ot
ted? bas tetlt betelqmoo ed Likw 2

a _. ettaatregge |

roger iladiiils' ‘Bedowes aad Toae £8.
a0 nottes evineeryas yd bevloe suet be
{fie #2 eslonegs betfeetedat ban eee:
-miet ,Yiteubat tedewl edt te yleo ton webs :
aicotest enO ,ifeett tnematevag Level to
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egzal at betebaegns ydéeqe aa ,onituloa s Bex atol i
~aoupalieb-xst at sxubesorg gninrevoy conltniane bus pr x
~aifeb sey of enoltetival seqo ex sesttontg bas ewel es
ets eisdto elidy .soldouher to nolpeve-xeat Yo ancom
-Solinttelolube xet to yollog etiet-seasiel s to ease |
etete lo suvtowite xet eft tf sugitnos sao aaolt thnoo esodt
tofoet tedtomA ,eunevet ebivorg of eusttned oF ef nes
~tai To goitediolaxe weve bas oxvaim teeq edt at omusth etx
aan (tem at ouod cevela g.— efatenio bas. Todmté -, Lee yaeo
~ed bevloe od tame na ag9 wrotost owt easdT noliaxet witorin
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