33L-2.Z.

Iin32-P

Mr

r»7»

Number 15

September i, 1931.

■ ' g v^-«ySiV^»<fV>v-^>^wciTVV>i»v»t>w-i r «.►■ ^ . "« >WWv^

"Progress Report of the^

FOREST TAXATION

INQUIRY

Fred Rogers Fairchild

‘Director*

THE LIBRARY OP THE

FEB 1 1 1948

UNIVERSITY OF ILLINOIS

SOME ASPECTS OF THE FOREST
TAX PROBLEM IN SELECTED
TOWNS Or WISCONSIN

By

Daniel Pingree

XJ. S. DEPARTMENT OF AGRICULTURE
FOREST SERVICE

'

• ' . ***

r $ - ■

■

*

BAYFD

Douglas

ASHL'D

IRON

VILAS

FLORENCE

NAR1NETTE

KEW.

NAN IT.

MARQTTEJg.UAK;

RMfcTf

nONROE

COLONS,

RAWFRO

IOWA

WASH BN

SAWTER

■PRICE

ONEIDA 16

BARRON

TAYLOR

OCONTO

CHIPPEWA

ST* CROIX

| tiarathon

rtAWANO

CLARK

PIERCE

EAU CU

PEPIN

WOOD I PORT CE

WAUPACA

BOPPALO

TRENP

OUTAG.MHE

JCKSN

JUN. I A’DAM 9

WAUSHAf^

WINVEB, r*»NCALT

VERNON

DODGE

WASH. IOZ.

JEFF.

WAUK

GREEN

ROCK

WAUW

RAC.

“Jken!

LA PAYOT B

Miles

3.

4.

5.

6 and 7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

Wilson^ Somo,

Tomahawk
Harrison, King,

Ska na wan
Harding

Birch, Merrill,

Rock Falls
Bradley
Russell, Schley, Pine
River, Scott, Coming)
Athelstane
Bartelme
Bayview
Henrietta
Laona

Little Rice
Morse
Murry

Three Lakes

STATE OF WISCONSIN

Showing Location of Selected Towns

*

-

.

.

.

Explanatory Not©

The Forest Taxation Inquiry regards its entire study as a unit, to be reported
upon as a whole, and does not contemplate the issue of state or regional reports.
However, it makes public from time to time, through the medium of progress reports,
such information resulting from its investigations as may seem of service to persons
interested in the problem of forest taxation.

Progress reports usually represent in greater or less degree the labors of all,
or nearly all, the members of the staff. The field work is done in accordance with
plans reviewed in advance by the Director. Questions of importance affecting the
projects are discussed in staff conferences. Tables are prepared by the statistical
force, which is under the direction of Miss Day, and both text and tables are edited
by the Director. Therefore, though authorship of progress reports may be ascribed
to the individuals who have had a predominant part in their preparation, it should
be understood that in most cases other members of the staff have made substantial
contributions .

The technical staff of the Inquiry is now constituted as follows:

Fred Rogers Fairchild, Director

R. C. Hall, Principal Forester
H. H. Chapman, 2/ Principal Forester
L. S. Murphy, Senior Forest Economist
P. A. Herbert, 3/ Senior Forest Economist
P. W. Wager, 1/ Taxation Economist

W. E. DeVries, Taxation Economist
Besse B. Day, Associate Statistician
C. H. Hammar, 5/ Assistant Economist
Daniel Pingree, Asst. Forest Economist
Roy B. Thomson, Asst. Forest Economist

1/ On temporary or part-time employment, and not associated with the preparation of
this report.

2/ On part-time employment.

3/ Associated with this report, but since resigned.

The figures in this report have been checked at least once, but are subject
to final revision and correction. Criticism and corrections will be appreciated;
they should be addressed to:

Director, Forest Taxation Inquiry,
360 Prospect Street,

New Haven, Conn.

Digitized by the Internet Archive
in 2019 with funding from

University of Illinois Urbana-Champaign Alternates

https://archive.org/details/progressreportof1516unse

SOME ASPECTS OF THE FOREST TAX

Northern Wisconsin is a region of scant farming development, much cut-over
land, and heavy tax delinquency. 1/ The use of the cut-over land for forest growing
has not as yet made much progress. The Forest Service estimated in 1922 that the
average annual growth in the Lake States (Michigan, Minnesota, and Wisconsin) varied
from 15 to 23 cubic feet per acre, according to the forest type, as compared with
35 to 80 cubic feet possible under intensive forestry practice. 2/

With tne object of discovering to what extent the taxation of real estate has
influenced this general lack of forestry practice, as well as to obtain such physical
and tax data as might aid in testing alternative forest tax systems, an intensive
study was made in 1926-1927 of certain representative Wisconsin towns and of one whole
county (Lincoln). Information was gathered on the following points;

1. Present use and ownership of unplatted real estate.

2. Changes in use and ownership in recent years.

3. Character of the soil, degree of slope and stoniness, and drainage conditions.

4. Class of forest cover.

5. Assessed value, taxes, and delinquency in tax payments.

6. Details of recent sales of unplatted real estate.

7. Miscellaneous secondary data.

The selected towns were chosen to represent rural conditions existing in those
parts of Wisconsin in which forest land is of special importance both as to present
area and probable future development; namely, the northern counties, comparable in
character to northern Michigan and northeastern Minnesota, and the restricted farm
woodlot region of broken topography near the Mississippi River in the southwest.
The northern counties consist largely of cut-over forest land, some of which is being
slowly developed for agriculture and resorts. All but one of the selected towns are in
these northern counties (Map 1). The towns were chosen and the data on them collected
by the Inquiry and by Mr. W. N. Sparhawk, also of the Forest Service, in cooperation
with the College of Agriculture of the University of Wisconsin. A bulletin has al¬
ready been issued on much of the work done in Lincoln County, 3/ and reference will
be made in appropriate parts of this report to that bulletin. The towns and their
outstanding characteristics follow:

1. Athelstane, Marinette County — sand plain, cut-over, heavy delinquency.

2. Bartelme, Shawano County — heavy soil, timbered, little delinquency.

3. Bayview, Bayfield County— all soils, cut-over, heavy delinquency.

1/ Hibbard, B. H.; Swenehart, John; Hartman, W. A.; and Allin, B. W. ; Tax Delinquency in Northern Wisconsin,
Agricultural Experiment Station Bulletin 399, University of Wisconsin, Madison, June, 1928.

2/ U. S. Department of Agriculture, Yearbook, 1922, Table 503, p. 943.

3/ Hibbard, B. H., Hartman, W. A., and Sparhawk, W. N., Use and Taxation of Land in Lincoln County, Wiscon¬
sin, Agricultural Experiment Station Bulletin 406, University of Wisconsin, Madison, January, 1929,

4. Henrietta, Richland County — heavy soil, second growth, little delinquency
(town is in the southwestern portion of the state).

5. Laona, Forest County — heavy soil, timbered, little delinquency.

6. Little Rice, Oneida Count — light soil and swamp, cut-over, heavy delinquency.

7. Morse, Ashland County — all soils, second growth, moderate delinquency.

8. Murry, Rusk Ccunty-heavy soil, second growth, heavy delinquency.

9. Three Lakes, Oneida County — all soijs, second growth, resorts, moderate de¬
linquency .

10. Lincoln County — all soils, timbered, moderate delinquency.

Deration of the Forest Crc n Lav/ in the Selected Towns

Since the data on the selected towns were collected in 1926-1927, a "Forest
Crop Law" has been passed in Wisconsin (Statutes, 1927, Section 77.01-77.12, and Sec¬
tion 20.05, Sub-section 7, as amended by Laws of 1927, Chapter 454). This law allows
owners of certain types of forest land the option of either leaving such land sub¬
ject to the property tax, or of classifying it with the conservation commission,
thereby obtaining a special tax status. In Athelstane, Laona, and Little Rice a
considerable area of land has been classified (July 1, 1931), and the discussion
and tables presented for these towns should be read with this fact in mind.

The Forest Crop Law provides that owners of certain types of forest land may
classify such land with the conservation commission, provided the commission is satis¬
fied that the various qualifications have been met. The property must comprise,
for instance, not less than 160 acres, except in case of farm woodlots or of small
tracts contiguous to large ones already cassified, and must appear to the commis¬
sion to be destined permanently for the growing of timber rather than for agricul¬
tural, mineral, recreational, or other purposes. The forest must further be such as
to give reasonable assurance that merchantable timber will result within a reasonable
time after classification. The timber must not have reached full growth suitable
for culting, but any such growth must first be removed before the property in ques¬
tion can qualify. This last-mentioned provision remains in effect only to January 1,
1955.

Classified properties are exempt, both land and trees, from the general pro¬
perty tax. They are subject instead to an annual specific property tax of 10 cents
an acre, together with a yield tax cf 10 per cent upon the stumpage value of all
merchantable wood products cut from the properties, except fuel wood and products
personally used by the owner for the maintenance or improvement of his own premises.
The 10 cent annual tax in place of the general property tax represents a consider¬
able present relief to many ov/ners. In each of the selected towns, for instance,
the aver ge general property tax per acre on cut-over land was found to be 19 cents
or more in 1926.

Much cut-over land doe:. not come within the requirements of the law, and

still other land is held by those who, for one reason or another, do not v/ish to

clasify. In fact, not more than five owners in any one of the selected towns or town
groups had classifed their land up to July 1, 1931. These owners, however, were usually

among the larger landowners, as is apparent from the following table The informa-

- 2 -

tion in this table is derived from unpublished data furnished under date of July 18,
1931 by the Wisconsin Conservation Commission.

NUMBER OF OWNERS WHO HAVE CLASSIFIED LAND
UNDER THE SPECIAL FOREST CROP LAW, AND
AREA OF SUCH LAND, JULY 1, 1931

1

1 * :

Town

Number

of

owners

Area

(acres)

I

* : 1

Town group of

Lincoln County

. - -------

Number

of

owners

1

■' 1

Area

(acres)

Athelstane

3

16,964

1

3 |

2,950

Bartelime

0

0

2

5

2,487

Eayview

1

120

3

o

0

Laona

3

28,741

4

1

481 |

Little Rice

2 •

9,125

5

1

1,649

Morse

0

0

6 and 7

1

2.704

Murray

2

427

Three Lakes

1

300

Total

11

10,271

. • v" > •. .

. 1 \ * .

' ' V ; . ,-■* i

y,. ;M

• • .

Athelstane, Laona, and Little Rice have the most classified land, a total of
54,830 acres among them. This substantial area, 40 per cent of the total cut-over
land in the three towns (138,066 acres in 1926, according to Table 88) has been class¬
ified by only 8 separate individuals and corporations. The other towns and tov/n
groups have each less than 7 per cent of their respective cut-over forest areas
classified. Henrietta is omitted from the table due to the fact that it has practi¬
cally no land which satisfies the requirements of the law.

Athelstane and Little Rice have much sandy and swampy soil, farm abandon¬
ment, and tax delinquency. Laona, on the other hand, has heavier soil, little de¬
linquency, and considerable merchantable timber, which, together with the cut-over
land, is for the greater part owned by two or three timber operators. These opera¬
tors in Laona, together with the larger landowners in Athelstane and Little Rice,
have apparently given up hope of any use other than forestry for their cut-over land
in the three towns, at least for the immediate future. They have placed on public
record their intention to practice forestry on their classified land. These are
significant decisions.

Collection of Data

The owner's name, an abbreviated description, the area, the assessed value of
land and of improvements, the taxes levied, and the name of the person paying the
tax were all copied from the tax roll of 1925 for Lincoln County and 1926 for the
towns outside of Lincoln County. Only rural real estate was included, since such
real estate is that which is most closely connected with the forest tax problem.
Information on tax certificates sold and outstanding was obtained from the tax cer¬
tificate and tax deed sale book.

- 3 -

The field data for Lincoln County were gathered by V/. H. Hartman, then of the
College of Agriculture of the University of Wisconsin, now of the U. S. Bureau of Agri¬
cultural Economics, and W. N. Sparhawk, of the Forest Service, Division of Economics,
in the summer of 1926. Information as to property and land classes was given by lo¬
cal residents having knowledge of the facts. Information given by one person was
checked against that given by another, and, in some cases, by a third person also.
Sample areas were observed by the field men, and when many discrepancies were found
from the information received from the cooperators, all of the information received
from such cooperators was discarded and the territory reworked. Cover classes were
mapped mainly from roads and trails, and the predominant cover class for each de¬
scription was placed on the field schedules.

Field data for the towns outside of Lincoln County were gathered in the summer
of 1927 by Dr. Hartman and by members of the Inquiry staff. As in Lincoln County,
data on property classes were obtained from local residents having knowledge of the
facts, but, contrary to the procedure in Lincoln County, data on land classes were
secured by direct observation. Direct observation was also, used in connection with
cover and soil classes, the approximate areas of each being recorded on the fiexu
schedules for each description.

In each town all the property along the roads was examined, and so practically
every farm was viewed during the progress of the work. In addition to the road
traverse, at least one foot traverse was made through every section (except in Hen¬
rietta and Three Lakes), the route being usually along the quarter line directly
bisecting the section. The line of march and the location were kept by compass and
pacing.

In Henrietta and Three Lakes many roads did not follow survey lines, the coun¬
try being broken up by hills and lakes. It was thus not so easy to determine loca¬
tion in these towns as in the others studied (where roads nearly all followed sur-
very lines), and much dependence was placed upon the local assessors. The assersor
in each of these two towns accompanied the field men along roads and helped in de¬
termining location and ownership and in estimating areas of the several cover and
land classes. A sample of the estimates was checked by the field men. Incidentially,
it might be mentioned that in both towns the assessors were well acquainted with the
properties which they were required to assess.

Definitions of the several property, land, soil, and cover classes follow.
Any differences between the classes as used in Lincoln County and those as used in
the towns outside are indicated.

I • Property Classes 4/

1. Farm . Includes all operated farm real estate, except such as is assessed
to real estate operators, timber operators, or power companies. The class takes in

4/ These are the same as the "ownership classes" given in Progress Report No. 10, Tax Delinquency in the
Forest Counties of the Lake States, pp. 10-12 and Tables 15-17, August 1, 1930, except that some of the
names are slightly different. "Farm " is equivalent to "farmers," "real estate operator" to "land com¬
panies," "timber operator" to "timber manufacturers," and "wild land" to "holders of wild land".

- 4 -

not only the cleared farm land and the adjacent unimproved land on the same descrip¬
tion, but also adjacent unimproved land descriptions belonging to the same owner and
an integral part of the farm. The class also takes in potential resort real estate,
when such real estate is not being used as a commercial resort.

2. Real estate operator. Consists of all real estate assessed to land com¬
panies or to individuals who operate a land selling office, no matter what the nature
of the land. Real estate operators engage in holding and selling real estate for
settlement and frequently are subsidiaries of timber operators.

3. Time operator. Consists of all real estate assessed to lumber, pulp, or
other wood-using industries, as well as scattered tracts owned by individual loggers,
from which they intend to cut and sell the logs. The land may be of any character,
but is usually either timbered or cut-over.

4. Power company. Consists of all real estate assessed to power companies,
no matter what the nature of the land. Much of the power company land is held for

purposes of overflow.

5- All other. Consists of all other real estate.

a. Resort . Includes all other real estate held chiefly for resort purposes.

b. Residential and industrial. Includes all other real estate held chiefly for
residential and industrial purposes. The land is usually subdivided into small lots.

c. Wild land. This is a residual class, owned by speculators, heirs of former
owners, people who have abandoned their farms, and some others who are chiefly in¬
terested in growing forest crops. The land is usually cut-over and of low value per
acre.

6. Abandoned farm. The cleared land has been abandoned for agricultural
use, and the farmstead is also usually abandoned. Abandoned farms are included in
one of the above classes (usually real estate operators or wild land) and are also
given separately in the accompanying tables. In order to avoid counting them twice in
making up a total, they are placed after the total.

I I . Land Classes .

1. Rough. The land is not possible to cultivate economically with ordinary
farm machinery because of steep topography or too many stones.

2. Swamp . The land is too lo w for cultivation without drainage and has a
peat or much soil. The class was determined in the field from the soil or forest
type.

3. Other . Includes all other land, whether cleared for agriculture or not.

III. Soil Classes.

(The soil classes listed below are given only for the towns outside of Lin¬
coln County. )

i. Light sandy soils. Include light sandy soils or sand with very little,
if any, olay or silt in it — usually aspen, jack pine, or denuded land.

2 . Medium loams .

and clay.

Include tho.se soils which contain a mixture of sand, silt,

- 5 -

3. Heavy loams. Include those soils which contain little or no sand that can
be felt by manipulation without the use of instruments.

4. Swamp soils. Include those soils having such an excess of water and or¬
ganic material near the surface that the vegetative cover is either of the cedar-fir-
spruce or of the alder-willow class. The soil is peat or muck.

IV . Cover Classes .

1 • Cleared land .

a. Plow . Consists of all crop land that is or has been tilled; also of orchards
and the land occupied by farmsteads.

b. Meadow . Consists of all the open, lowland pastures, and hay fields which show
no evidence of previous tillage; such land will usually require drainage before it
can be tilled to advantage.

c. Stump . Includes all partially cleared upland from which the brush has been
removed; usually the present use of such land is for grazing.

2 • Merchantable forest .

a. Old hardwood-hemlock. The hemlock is intermixed with yellow birch, hard maple,
and basswood (occasionally the hardwoods without the hemlock, or the hardwoods with
white or Norway pine, and, in the town of Henrietta, an oak-hardwood combination) .
The trees are, for the most part, from 16" to 30" in diameter at breast height.

b. Culled hardwood-hemlock . The hardwoods are alone or are mixed with hemlock,
white pine, and Norway pine. The hardwoods run from 12" to 18" and the softwoods
from 6" to 18" in diameter.

c. Jack pine. The jack pine is from 6" to "12 in diameter.

a. Pine-balsam-spruce . On rather sandy soils white and Norway pine are mixed
and are from "6 to 12" in diameter. On heavier, rather low lying soils, balsam fir
and spruce are mixed with the white and Norway pines and are also from 6" to 12" in
diameter .

e. Swamp types . These types consist of cedar, balsam fir, spruce, black ash,
soft maple, and tamarack, all above 6" in diameter.

3 . Cut over forest .

a. Hardwood-hemlock . The hardwoods are alone or are mixed with hemlock, white
pine, and Norway pine. The density is high (from 70 to 100 per cent of the area be¬
ing covered by the crowns of the trees). The hardwoods are below 12" in diameter
and the softwoods below 6". Usually the stand is over 10 years of age.

b. Aspen (popple) . heavily stocked. The aspen is of high density (70 to 100 per
cent) and is usually below 7" in diameter and above 10 years of age. Paper birch
sometimes predominates over the aspen.

c . Aspen (popple) . lightly stocked. Aspen and fire cherry ar6 intermixed with
hard and soft maple, yellow and paper birch, basswood, red oak, and an occasional
white, Norway, or jack pine. The density is low (20 to 60 per cent). The stand is
usually below 10 years of age and the diameter of the trees below 2".

d. Jack pine. heavily stocked. The jack pine is under 6" in diameter, is of high
density, and is usually above 10 years of age.

e. Jack pine, lightly stocked. The jack pine is intermixed with some white and
Norway pine and with considerable aspen, fire cherry, and oak sprouts. The stand is
of low density, usually below 10 years of age, and with sufficient jack pine to promise
a future stand of pulp. (In Lincoln County jack pine is not distinguished as either
heavily or lightly stocked. )

f. Pine - balsam - spruce. This is the same as 2d, but under 6" in diameter.

The density is high.

g. Softwood swamo. This is the same as 2e, but below 6" in diameter.

h. Alder-willow 3wamp. Consists of muskeg, alder, willow, leather leaf, Labrador
tea, swamp blueberry, reeds, and small patches of marsh grass, too scattered to put
under the meadow classification.

i. Denuded . The crowns of the trees cover less than 20 per cent of the area.
The preponderant growth is usually sweet fern. The land might be used for sheep
pasture, but hardly for anything else without either clearing or planting to trees.

j. Miscellaneous . (In Lincoln County only.) Includes descriptions for which there
is no predominant forest cover and on which there may be considerable cleared land.

All of these different classes were determined as of the legal real estate
assessment period (May 1 to the meeting of the board of review) for 1919, 1922, and
1925, respectively, in Lincoln Clounty, and for 1920, 1923, and 1926 in the towns
outside. It was assumed that land and soil classes did not change within the six-
year periods covered, while property classes were determined as of years peior to
1925 by use of tax rolls and cooperators in the same way as was done in recording
1925 and 1926 conditions. Questions asked of neighboring farmers gave the informa¬
tion necessary to discover if an abandoned farm had or had not been abandoned prior
to the years studied.

Changes in cover were determined largely from assessors' records, cutting being
assumed when a sudden and unusual decrease in assessed value occured on a timbered
description, now cut-over. On some descriptions the age of stump and root sprouts
was determined in the field, providing a check on the time of cutting. That merchan¬
table forest type which appeared most probable from inspection of the present cover
was listed for the years prior to cutting. Information as to recent clearing of land
v/ as obtained from farmers. Other changes in cover that those caused by cutting and
clearing were ignored as being of relatively minor importance from the point of view
of this study.

Appraisal of Buildings

All the major buildings, such as houses, barns, and stables, in the selected
towns outside of Lincoln County, were examined to determine their size, construction,
and depreciation. The number of outbuildings, such as chicken coops, pig pens,
garages, and small granaries, were noted , together with their condition. The num¬
ber and condition of silos were separately noted. Wherever a building had just been
constructed, an endeavor was made to ascertain the cost from the owner or from some¬
one else having knowledge of the facts; and wherever a property had been purchased,
the owner was asked to divide the purchase price as between buildings and land. With

- 7 -

all these data, the unit values per cubic foot were computed for different types and
conditions of buildings, and these unit values were applied to obtain the total
value of the buildings on a property, much as was done in Minnesota. 5/ The unit
values adopted in Wisconsin are slightly higher, on the whole, than those in Minneso¬
ta. For a frame farmhouse of average condition "B," for instance, the unit value
per cubic foot was taken as 9.2 cents in Wisconsin and 7.8 cents in Minnesota. To
one familiar with average rural conditions in the northern regions of both states,
this differential would appear reasonable.

Since farm buildings were the chief improvements found in the selected towns,
the unit costs were chosen with particular reference to this class of structure.
Therefore, the apprasial of farm buildings may be taken as, in general, more reliable
than that of other buildings, and the tables should be used with this consideration
in mind. Resort buildings are particularly difficult to value by brief inspection,
as there is such wide variation in the quality of their construction and finish.
Thus, it is quite possible that in Three Lakes seme exceptionally valuable resort
buildings may have been appraised too low by the inquiry, ana .therefore, the indi¬
cated assessment ratio for the resort building class of 126 (Table 54) may be some¬
what overstated.

Appraisal of Land

Land was appraised by comparison with values established in recent transac¬
tions, using the same method that was applied to the same problem in Minnesota. It
is obviously necessary to exercise more judgement in applying information obtained
from sales in a region, such as the Northern Lake States, where selling grices of
land exhibit wide variability, than in older regions where prices are more stable.
Therefore, the reader should not ascribe too high a degree of accuracy to the apprais¬
ed values determined by one inquiry for land in these regions and to the assessment
ratios based upon these values. A more complete description of the method of apprai¬
sal used and discussion of the reliability of the results is contained in a previous
progress report. 6/ As examples of extreme sale price fluctuations, the following
transactions are cited:

1. A cut-over, lightly stocked property, of sandy soil, one-half mile from any
road, and 120 acres in area is bought by a land company in 1924 for $1,000 and is
sold the same year to a settler for $3,000.

2. Two cut-over properties in adjoining sections, both on a read, both five or
six miles from market, and both with heavy soil are sold in 1923, one at $15.00 an
acre, the other at $7.00.

3. One 40 acre cut-over tract, heavy soil, one-half mile from road, two miles' from
market is sold in 1922 for $300; while another 40 acre cut-over tract, heavy soil,
one-half mile from road, three miles from market is sold the same year for $600.

4. One -±G acre tract, medium soil, 5 acres cleared, $250 worth of buildings, one
mile from market is sold for $1,000; while another 40 acre tract, medium soil, no
cleared land or buildings, and two and oac-half miles from market is also sold for
$1,000, both sales in 1924.

5/ Progross Report Number 9, Property Taxation in Selected Towns in .ho Forest Land Regions of Minnesota,
pp. 7-8, July 1, 1930.

6/ Idem, pp. 8 and 9.

- 8 -

Computations and Tables

In sorting and tabulating the many data obtained on the thousands of parcels
of property included within the selected towns, resort was had to a system of machine
tabulation. The figures compiled by these machines were transferred to large work
tables, and from these the series of small tables presented in this report were pre¬
pared to bring out certain important relationships. Totals as given in these tables
may be less than in official town, county, or state reports, owing to the fact that
certain land and buildings (such as mineral land in Morse and lumber mills in Laona)
were difficult to appraise and were hence omitted in the computation. In Henrietta
a large area was left out owing to the fact that comparisons were difficult between
data for 1920, 1923, and 1926.

Lincoln County was divided into seven town groups by the Lincoln County bul¬
letin, 7/ and this division is followed here. Groups 6 and 7 were combined in a num¬
ber of tables in the bulletin and are also combined here. The groups are numbered
according to the ratio of the deliquent to the total unplatted taxable area of each,
as of March, 1928, group 1 having the highest ratio:

Ratio delinquent
to total area

Group Towns (per cent)

1 Somo, Tomahawk, Wilson 46

2 Harrison, King, Skanawan 44

3 Harding 39

4 Birch, Merrill, Rock Falls 21

5 Bradley 16

6 & 7 Corning, Pine River, Russell, Schley, Scott 6

Total 24

Group 1 has much cut-over forest and few farms; group 2 has a greater farm
development than group 1; group 3 is composed of cut-over and mechantable timber-
land. mixed; group 4 contains much farm and merchantable timberland; group 5 in¬
cludes within its boundaries an important city and a comparatively small proportion
of cut-over forest outside of farms; and groups 6 and 7 are nearly all farms and mer¬
chantable timber, as well as having a city within their combined limits.

The data are presented in six tables for each selected town outside of Lin¬
coln County and in four tables for each of the groups of towns into which Lincoln
County is divided (Tables 1-82). After these, there follows certain summary tables
(Tables 83-99). Before proceeding to a more detailed discussion, it might be well
to indicate the tyoe of data contained in the individual town and town group tables.

Tables 1 and 7 and those following of similar form list the area of unplatted
real estate by soil, land, and property classes; while Tables 2 and 8 and those
following of similar form list the same area by cover and property classes. These

7/ Hibbard, B. H. , Hartman, W. A., Sparhawk, W. N., Use and Taxation of Land in Lincoln County, Wisconsin,
Agricultural Experiment Station Bulletin 406, University of Wisconsin, Madison, Map II, p. 20, and Table

I, p. 8, January, 1929

tables are fundamental to the tax tables which succeed them and are necessary for a
proper understanding of the tax situation.

Tables 3 and 9 and those following of similar form give the taxes actually
levied. Taxes collected are much less in towns, such as Athelstane, Little Rice,
and Murry, in which there is considerable delinquency.

Tables 4 and 10 and those of similar form show the trend of area, assessed
value, and taxes for selected descriptions of predominant cover. (By "description"
is meant a 40 acre or fractional 40 acre tract as determined from the government
survey.) In the towns outside of Lincoln County, a description w as selected as being
predominantly cleared if it had 10 or more acres of plow land and no merchantable
timber, as predominantly of one merchantable forest type if it had 25 or more acres
of that type and was without improvements or cleared land, and as predominantly of
one cut-over forest type if it had 25 or more acres of that type and was without improve¬
ments, cleared land, or merchantable timber. In the town groups in Lincoln County, a
predominant forest cover code had already been given each description in the field,
and this was used in sorting out the selected descriptions. No description was
selected in Lincoln County, however, if it had more than one land class (rough , swamp,
or other), or if it had improvements. Whether or not a description had 10 or more
acres of plow land could not be determined from the field schedules for this county,
and the cleared class was hence omitted.

In Tables 5 and 11 and those of similar form on the subject of tax delinquency,
1926 certificates outstanding may reflect mere temporary financial difficulty or
negligence in paying taxes rather than any serious purpose to abandon land. The
1923 outstanding certificates are more significant, since tax title could have been
secured in 1927 on the real estate involved. The owner has, in the case of this
real estate, apparently considered that the property was not worth the taxes, pen¬
alties, and interest accumulated against it. The subject of tax delinquency for the
Wisconsin towns has been already discussed in a previous report from the point of
view of certificates sold during a year. §/

Even though high delinquency for certain classes and low delinquency for others
cannot in itself prove inequitable taxation as between classes, it does, in connec¬
tion with the data in Table 6 and those of similar form showing small differences in
assessed value per acre and grossly lower assessment ratios for certain classes
than for others, rather strongly indicate something wrong with the assessment system.
But, if all or most property classes in a town are heavily delinquent, and if there
is a high ratio of abandoned to operated farm land, the probability is that poor soil
and heavy taxes on all classes of property are the causes of the delinquency rather
than inequitable assessment between classes.

Athelstane

Athelstane is a sand plain, cut-over town. Approximately 86 per cent of the
soil of the town is classed as "light" according to Table 1, and of the remainder 13
per cent is swamp.

Table 2 indicates that of the 64,000 acres of forest land, 24,000 are in
lightly stocked aspen, 13,000 denuded, 6,000 in lightly stocked jack pine, and 2,000
in alder-willow swamp. These understocked and brush-like types total 45,000 acres.

8/ Progress Report Number 10, Tax Delinquency in the Forest Counties of the Lake States, pp. 10-12 and
Tables 15-17, August 1, 1930.

- 10 -

which, with the 1,000 acres of cleared land in abandoned farms, compose over two-
thirds of the town's area (46,000 out of 68,000 acres) To bring this land into great¬
er timber production would require planting, some cutting of undesirable species,
and a large measure of fire protection. There was no evidence at the time of field
examination (August, 1927) that any of these silvicultural treatments were being
practiced in any satisfactory degree, or were to be so practiced within the near
future. For instance, to the best knowledge of the field crew, there we re no for¬
est plantations in Athelstane. Of the 22,000 acres now either producing farm crops
or satisfactorily stocked with forest trees, from the point of view of timber produc¬
tion, 7,000 acres are in aspen and another 7..000 acres in softwood swamp. Aspen tim¬
ber has, at present, little, if any, market value in Athelstane, and for a long time
to come it will probably have much less value per unit than timber from other com¬
mercial tree species. Softwood swamps, for their part, have very slow growth. There
are left only 8,000 acres, of which 3,000 acres comprise cleared land in operated
farms. The 5,000 acres remaining of fairly efficient timber-producing land amount to
but 8 per cent of the total forest area of Athelstane.

The 1926 tax levy per acre in Athelstane was remarkably uniform among proper¬
ty classes (Table 3) . The range of all classes, except the resort, was from 18 to
25 cents an acre, the resort figure being 45 cents an acre. The tax burden has de¬
creased for all property classes since 1920, but more for farms and real estate
operators than for the other important classes. Both the tax rate and the assessed
value have decreased for the specified two property classes, while only the tax rate
has decreased for the others (Table 35). Real estate operators, timber operators,
and wild land bore three-quarters of the 1926 tax levy.- Due to the preponderance of
these owners of forest land in supplying the town's tax needs, any exemption of forest
land or trees from taxation would obviously require a considerable readjustment in
the town's finances; and a yield tax would return but meager revenue for decades to
come, due to the cut-over and under-stocked condition of the forest land.

There was also great uniformity as to tax per acre in 1926 among selected de¬
scriptions of cover classes (Table 4) . Excepting one 41 acre description of merchan¬
table softwoods, the range in tax per acre was from .18 to 22 cents, with an average
of 19 cents. The ranges in 1920 and in 1923 were as narrow. Since value per acre
probably varies as among certain of the cover classes more than is indicated by
this 4 cent range in tax per acre, a failure of taxes to be apportioned properly to
value is rather evident. Additional evidence on this point will be given by Table 6
on appraised versus assessed value.

Of the total 1923 taxable area there was 33 per cent on which delinquent tax
certificates were still outstanding in 1927 (Table 5) . Tax deeds could have been
taken in 1927 to this land, and, therefore, the delinquency represents considerably
more than mere delay in paying taxes. It is the heaviest for real estate operators,
followed, in order, by timber operators and the class called wild land. These are
the classes which own the bulk (Table 2) of the town's denuded and lightly stocked
land.

These also are the classes which, according to the Inquiry's appraisals, have
the highest assessment ratios (Table 6) . The ratios are either above 100 or are close
to 100 for these classes, v/hile for farms the ratio is but 34 and for owners of re-

- 11 -

sorts but 12. Improvements are grossly under-assessed in all classes, and especially
so in the case of resorts. Some beautiful and well appointed summer cottages in the
town are listed at ridiculously low values.

Taxes in Athelstanb form less than half of the total annual cost of growing
trees. As mentioned previously, resort must be had to planting on much of the land
in order to obtain reforestation for timber production within a reasonable degree
of time. The cost of planting white or Norway pine (the species most commonly plant¬
ed in the Lake States) is about ST, 00 per acre. 9/ Add to this an absolute minimum
cost of SI -00 per acre of acquiring title to the land, and interest on this expendi¬
ture at 5 per cent is 40 cents a year. There is not sufficient information for an
accurate appraisal of the cost of fire protection, but a reasonable estimate in this
town of rather high hazard might be 10 cents an acre from one year to another. And
if the tract were small in size, fire protection would cost much more, depending on
the amount of cooperation given by neighboring owners. The total annual costs with¬
out taxes would be, thus, at least 50 cents an acre, assuming that there would be no
costs connected with freeing the pine from hardwood sprout and seedling competition.
Taxes on selected descriptions of cut-over land (Table 4) averaged 19 cents an acre
in 1926. The total annual costs with taxes would be, then, at least 69 cents an
acre, taxes composing 28 per cent of this amount. If additional costs of fire pro¬
tection for a small tract, costs of cleaning the pine from over-topping hardwoods,
and costs of management were added, taxes would compose still a smaller fraction of
the total.

Nearly all of Bartelme has a soil and topography suitable for farming. From
Table 7 it will be seen that 88 per cent of the land has either medium or heavy soil,
while only 19 per cent is classed as rough or swamp. Between a third and a fourth of
the town's area is in mei whantable forest (Table 8), while only 45 acres of cleared
land is in abandoned farms. Forest stocking is heavier than in Athelstane, although
over one-half of Bartelme 's cut-over forest is lightly stocked aspen.

The average tax per acre has been cut in half from 1920 to 1926 (Table 9),
indicating a large retrenchment in governmental costs. The tax decrease is largely
due to a decrease in rates rather than in assessed values (Table 85) . Indeed, the
aggregate assessed values of farms and the properties of real estate operators actual¬
ly increased. Taxes on cut-over land ranged from 18 to 22 cents an acre in 1926
(Table 10), figures comparable with the corresponding range in Athelstane. The
great differences in soil between the two towns, however, makes for great differences
in tax delinquency. Delinquency is almost negligible in Bartelme (Table 11), where¬
as it is high in Athelstane (Table 5) .

Owing to the agricultural possibilities of the soil in Bartelme, it is futile
to speculate upon the costs of forestry in this town as was done in Athelstane. Much
of the land will probably be cleared some time in the future, and much of the re¬
maining land will probably go into farm woodlots. In the meantime, the tax problem
may become serious, especially after the virgin timber is cut, but tax delinquency

9/ Zon, Raphael, Timber Growing and Logging Practice in the Lake States, U, S. Department of Agriculture
Bulletin Number 1496, p. 54, February, 1923.

- 12 -

does not show that this serious tax condition has as yet materialized
Bayview

Bayview borders on Lake Superior. Near the shore and for some distance in¬
land the soil is Superior clay loam, but in the western part of the town, several
miles from the lake, sand appears over large areas. Occupied farm occur largely
on tne heavy soil near the lake; while the few farms on the sandy soil are, for the
most part, either abandoned or seriously delinquent. Only 16 per cent of the operated
farms are on light soils, whereas 50 per cent of all property classes are on such
soils (Table 13). Over 8,000 acres are either denuded or in lightly stocked aspen
or jack pine (Table 14). This land, having unsatisfactory forest stocking, composes
approximately one-third of the total area of the town.

A great variety in tax per acre as among the several property and cover classes
and types is evident from Tables 15 and 16., as well as a considerable decrease in the
tax burden since 1920. This decrease is due, contrary to the situation in Athel-
stane and Bartelme, to the lowering of assessd values rather than to the lowering
of rates (Table 85) . Among the cut-over types, lightly stocked aspen is taxed less,
and hence presumably assessed less, than heavily stocked aspen or hard wood-hemlock,
and alder-willow swampland denuded are taxed still less. From the point of view of
relative value, these differentials appear to indicate intelligent work on the part
of the assessor. The average 1926 tax per acre on cut-over forest land was 25 cents,
somewhat higher than in Athelstane or Bartelme.

Of the total taxable area in 1923, 20 per cent had delinquent tax certificates
still outstanding in 1927 (Table 17), when tax deeds could have been taken to this
land. Whereas the percentage is not so high as it was in Athelstane (Table 5), it
is still higher than in most of the other towns covered by this report.

Assessment ratios are somewhat greater for the holdings of real estate opera¬
tors and wild land than for other classes (Table 18) . Agricultural properties are
favored at the expense of cut-over. Improvement assessment ratios, as in both
Athelstane and Bartelme (Tables 6 and 12), are very low in comparison with land.
The 1928 report of the assesor of incomes for Bayfield County also shows lower as¬
sessment ratios for agricultural properties and for improvements than for cut-over
properties, not only in Bayview, but in all the towns of the county as well. 2.0/

Bayview has two distinct sections, one of which is now being used in large
part for agriculture, while the other is suitable, so far as can be seen into the
future, for forest growing only. The costs of growing timber in this forest section
of the town are substantially the same as in Athelstane.

Henrietta

Henrietta lies in the region of broken topography in the southwestern portion of
the state. The soil is nearly all heavy according to Table 19, and the land classes
are split almost half as between "rough" and "other." Table 20 shows that 9,300 out
of 19,800 acres are cleared, practically all of this land being in operated farms.
Of the 10,500 acres of forest, 6,000 are in merchantable culled hardwood-hemlock,
which in this town includes very little hemlock. This type is being cut more or
less continuously on the selective system, the principal species cut being oak.

1C / Tomkins, Pearce, Annual Report of the Assessor of Incomes for Bayfield County, Wisconsin, Table 5, 1928.

- 13 -

Eoth the merchantable and cut-over forest types are used extensively for pasture as
well as for woodlots.

The tax per acre, according to Table 21, averaged 82 cents in 1926 for all pro¬
perty classes as compared with $1.07 in 1920. The decrease was due to a lowering of
accessed values rather than to a lowering of rates (Table 85) . For selected descrip¬
tions of cover types (Table 22) the tax was considerably less, owing to the small
sample of legal descriptions having predominant cover types and not having improve¬
ments. This small sample is probably unrepresentative and should not be used to
draw any but the rather minor conclusion that taxes have been decreasing for all
property classes during the period 1920-1926. That taxes are not unusually burden¬
some is shown by the general absence of deliquency (Table 23) . The lo w assessment
ratios for improvements in comparison v/ith those for land is indicated for Henrietta
(Table 24) as in other towns studied.

There is apparently little, if any, forest tax problem in Henrietta, owing to
the fact that the forest land is owned in connection with farms. Removing part of
the tax burden from a farm woodlot would necessitate an increase of the tax burden
on the cleared land, buildings, or personal property belonging to the same farm. The
distribution of taxes as between farms under any forest tax reform would be little
different from that existing at present.

hacna

Medium to heavy soils predominate in Laona. Table 25 shows, for instance,
that 32 per cent of the town's area has medium soil, while 52 per cent has heavy.
Approximately 70 per cent of the area is classified as "other," i.e., not too rough
or swampy for farming. Almost half the town's area is merchantable forest (Table 26),
exactly half is cut-over forest, and a very small fraction cleared. Old hardwood-
hemlock forms the bulk of the merchantable forest, this type containing some magni-
ficient stands of virgin timber. But of the 33,000 acres of cut-over forest, 17,000
are either denuded or covered by lightly stocked aspen and alder-willow swamp. Fire
has been allowed to take a heavy toll after logging.

The average tax per acre of 20 cents on wild land as shown by Table 27 is much
the same as in other northern Wisconsin towns so far studied. The expanding farm and
resort development is shown by the great increase in the taxes on these classes since
1920. There is a considerable variety in tax per acre as between cut-over forest
types (Table 28), denuded land having the highest tax (probably because of its
situation near the village of Laona), and alder-willow swamp the lowest. The fact
that hardwood-hemlock has the second highest tax, followed in order by heavily stocked
aspen, lightly stocked aspen, and the swamp types, indicates that the assessor has
given considerable attention to the relative values of the different cut-over types.

That cut-over types as a whole .however, are assessed higher in proportion
to their value than is timber or farm land is evidenced by Table 30. In spite of
this relative over-assessment of cut-over land, there is little tax delinquency
(Table 29) . The low delinquency is probably due both to the heavy soil and to the
preponderance of timber operator ownership. The timber operators have such a stake
in the town that they are quite willing to help support it by paying the taxes levied
against them.

14 -

Little Rice

Almost one-third of the area of Little Rice is swamp, according to Table 31,
and over one-third has light soil. The remainder is, for the most part, classified
as medium, but this medium shades more to the coarser soil textures than to the finer.
Table 32 shows more cleared land area in abandoned farms than in operated (411 acres
compared with 393). Some scattering second-growth timber i3 present, but for the
most part the town is covered by either aspen or swamp (33,000 out of 43,000 acres).
The lightly stocked types account for. 10,000 acres, somewhat under one-quarter of
the town's area. As in Athelstane, there is little variation of tax per acre as among
property classes (Table 33); but, contrary to the situation in other towns so far
studied, neither the total tax nor the average tax per acre in Little Rice decreased
from 1920 to 1926. In both years the per acre figure was 27 cents. Five -sixths
of the total 1926 tax levy was carried by real estate operators, timber operators,
and owners of wild land. The tax per acre on selected descriptions of cut-over for¬
est, according to Table 34, averaged 25 cents an acre in 1926, The range was from 51
cents for heavily stocked jack pine to 19 cents for alder-willow swamp.

As might be expected from the data given on soil, farm abandonment, cover, and
tax per acre, delinquency is high in Little Rice (Table 35). Of the total 1923 tax¬
able area, there v/as 36 er cent on which delinquent tax certificates were still
outstanding in 1927. Tax deeds could have been taken in 1927 to this land, most of
which belonged either to real estate operators or wild land owners.

Table 36 shows low assessment ratios for improvements as compared with land,
and high ratios for the property of real estate operators, timber operators, power
companies, and for wild land. But since such a large portion of the town is in these
property classes, a change in valuation from present assessed value to appraisals
would cause only a slight diminution in their average tax per acre.

Timber grows slowly in swamps. Softwood swamps require the removal of excess
water to get any more than insignificant growth from one year to the next. A drain¬
age expenditure of at least $4. 00 per acre might make it possible to obtain 7, 000 board
feet of saw-log material and 20 cords of pulpwood from one acre of black spruce in 80
years. 11/ To justify this expense, assuming no bare land investment and no taxes or
other annual costs, would require a return at the end of every 80 years of $194 in order
to yield 5 per cent on the drainage investment. Stumpage prices of $15 a thousand
board feet and $4.50 a cord would have to be realized in order to yield this amount.
These stumpage prices are much more than those at present current in Little Rice.
Considering taxes, management, protection, interest on the bare land, and the other
costs, the stumpage prices would have to be even higher just to earn 5 per cent on
the investment. The possibility of an incidental income from fur farming or hunting
rights has not been taken into consideration.

Timber growing on the upland soils has more possibility. Young jack pine,
for instance, "will almost certainly yield 20 cords per acre within 40 years with no
more than mere protection against fire . "12/ Assuming a stumpage price of $3.00 a
cord at the end of 40 years (about 50 per cent more than an average of present prices

11/ Zon, Raphael, Timber Growing and Logging Practice in the Lake States, U. S. Department of Agriculture
Bulletin Number 1496, p. 59, February, 1928.

12/ Idem, p. 56.

- 15 -

in Little Rice), the total yield will be $60.00. Fire protection might cost 10 cents
an acre a year on a moderately sized tract, and at 5 per cent compound interest
would total $12 at the end of the rotation. The average tax per acre on heavily
stocked, cut-cver jack pine was 31 cents in 1926 according to Table 34, and at 5 per
cent compound interest this annual tax would amount to $37 at the end of 40 years.
The sum of fire protection and tax costs would thus be only moderately lower than the
yield ($49 as compared with $60) , and hence a small margin would be left for risk,
management, and return on the bare land investment,

If 4 per cent interest were used, however, the compounded costs of fire pro¬
tection and taxes would be but $39, leaving a wider margin. And if, furthermore,
the land were classified under the Wisconsin Forest Crop Law with an annual tax of
only 10 cents an acre, there would be ample margin at the 4 per cent rate, and pro¬
bably an adequate one at 5 per cent. The compounded costs at 4 per cent, for in¬
stance, would be $19, and at 5 per cent $24, as of the end of the rotation.

A special circular recently issued by the University of Wisconsin, 13/ shows
that an appreciable area of land in Little Rice has been brought under the Wisconsin
Forest Crop Lav/ since the Inquiry field examination in the summer of 1927. The area
classified at the initiative of the owners under this lav/ is approximately 8,200 acres
as of the date of the bulletin. This figure is obtained by noting the descriptions
brought under the law as they are given in the reference cited and summing the areas
for these descriptions as the Inquiry has them recorded. Twenty per cent of the 41,600
taxable acres in the town (Table 31) has hence been classified as forest crop land.
The classified area is located chiefly along the few roads near the eastern edge of
the town.

The special circular also gives the area of delinquent land in 1930. 14/
A total of 15,151 acres in Little Rice was subject to deed by Oneida County in 1927
(Table 35), v/hile in 1930, according to this circular, the corresponding figure was
14,160 acres. The decrease of 7 per cent may in part be due to the reasonably success¬
ful operation of the Fort..t Crop Law in this town. It is not due to the removal of
land from the tax roll by the county taking deed, since Oneida County has apparently
not been taking deed to delinquent land during the period under review. 15/

Mqrse

Morse is the only town studied which has any appreciable mineral value. The
Iron Range cutting across the town in a general east-west direction contains some
4,000 acres and is of ratner high value. As no sales were found for land in the
Iron Range, the Inquiry did not attempt to appraise this part of the town, and it
has been omitted from the Morse tables.

Of the 62,000 acres of nonmineral land in Morse, Table 37 show's that 89
per cent had medium soil, while rough land and swamp accounted for less than 19 per
cent. There apparently is a considerable field for farming development in the town.
That agriculture has as yet suffered few irremediable reverses in Morse is evidenced
by Table 38, shov/ing that abandoned cleared land amounts to only 81 acres, compared

13/ Special Circular: Making the Most of Oneida County Land, Extension Service of the College of Agricul
turo, University of Wisconsin, Madison, Ownership Map, p. 4, April, 1931.

14/ Idem, Table VI, p. 22.

15/ Idem, pp. 22-23.

- 16 -

to a total cleared land area of 2,782 acres. In regard to the forest types, there
still remains a considerable quantity of merchantable timberland, although the aver¬
age volume per acre is much below that for Bartelme or for Laona. As to cut-over for¬
est, lightly stocked aspen comprises one-third of the total.

Wild land bears a higher tax per acre (33 cents according to Table 39) than
in any other town so far studied in northern Wisconsin; and yet there is only a moder¬
ate amount of delinquency, and that applying particularly to real estate operators,
power companies, and the owners of wild land (Table 41) . Of the total 1923 taxable
area, there was 10 per cent on which delinquent tax certificates were still out¬
standing in 1927. The decrease in taxes since 1920 has been moderate (Table 39) .

Total assessment ratios are all rather high, and also rather uniform in Morse
(Table 42) . Owing to the uniformity of assessment ratios, a change in the taxable valu¬
ation from the present assessment to appraisals would cause only minor differences

in tax per acre.

Murry

Murry has, for the most part, heavy soil (Table 43) and little rough or swamp
land, while both the cleared and the merchantable culled hardwood-hemlock areas are
quite large (Table 44) . The lightly stocked and denuded land amount to less than
one-quarter of the total area of the town . In regard to the large area of culled
hardwood-hemlock, sample plots taken by the field crew indicated an average stand of
about 3,000 board feet per acre.

Taxes have decreased greatly since 1920 (Table 45), due both to a lowering of
assessed values and to a reduction in rates (Tables 85) . From Table 46 it is seen
that the average tax per acre on selected descriptions, predominantly cut-over in
character, is 25 cents, in line with the average cut-over land tax per acre found in the
other towns studied in northern Wisconsin. Strange to say, lightly stocked aspen is
taxed more heavily than heavily stocked, but this is probably because the lightly
stocked type occurs mainly in the settled eastern section. In the western section,
where most of the merchantable timber and heavily stocked cut-over forest occurs,
there are few roads and only four farms. Naturally, land values are less in this
section.

Table 47 indicates rather heavy delinquency, especially of timber operators
and wild land, Large areas owned by timber operators had, in 1927, delinquent tax
certificates outstanding of as far back as 1920. Assessment ratios are high for
real estate operators, timber operators, and wild land (Table 48).

A change in the method of taxing forests might materially change the delinquen¬
cy situation for wild cut-over land in the western survey township (T. 36, R. 8)
of the political town, Murry. The fact that the 1927 field examination found only
four farms, and a total farm area of 400 acres out of approximately 23,000 acres,
in this survey township, would indicate that in the past, at least, the township
has not been found to offer very much inducement for agricultural development

Three Lakes

One-half of the area of Three Lakes has medium, one-third swamp, and the re¬
mainder light soil (Table 49). Lakes are common and resorts numerous. Approximate¬
ly 10 per cent of the town is cleared land and between 10 and 15 per cent merchant¬
able timber, while the lightly stocked, denuded, and cut-over swamp types comprise
40 to 45 per cent (Table 50) . The remaining 35 per cent is covered largely by heavily

- 17 -

stocked aspen and hardwood-hemlock, forming a desirable setting for the intensive
resort development in the town. The principal resort lakes are, in the main, sur¬
rounded by the heavily stocked types, these types frequently having a scattering of
white and Norway pines which add to the beauty of the setting.

There has been a general increase in 1926 taxes over 1920 (Table 51) . Three
Lakes and Little Rice are the only selected towns outside of Lincoln County showing
an increase in tax per acre, but the causes in the two towns are quite different.
Whereas farm abandonment and tax delinquency are probably the chief causes for in¬
creasing tax per acre in Little Rice, expanding agricultural and resort development
accompanied by many new roads and schools, are predominantly the causes in Three
Lakes,

The average cut-over forest tax per acre given in Table 52 is 34 cents, and
varies greatly as among cover types. As might be expected, the upland heavily stocked
types have the higher tax per acre, with a maximum of 68 cents for hardwood-hemlock.
This type is common on descriptions having resort value, which is one reason for the
unusually high tax per acre. The swamp types, usually without resort value, have
taxes of less than 20 cents an acre.

Table 53 indicates only moderate delinquency for all property classes except
wild land. The heavy delinquency of this class is probably not due to over-assess¬
ment, since ixs assessment ratio is, according to Table 54, below the town average.
The cause fci the large amount of wild land delinquency should rather be found in a
drainage project which succeeded in making certain swamps dry, but did not succeed
in causing the drained swamps to be used for agriculture. The drainage assessments
against these drained swamp areas are several times the amount of the annual taxes
and far in excess of any return from the land reasonable to expect in the future.
As a result, neither the assessments nor the taxes are paid.

The general underassessment of improvements in the selected tov/ns is again
shown by Table 54, though not so flagrantly in Three Lakes as in most of the other
tov/ns. Resort improvements are actually given an assessment ratio above that of
resort land, but this fact, as explained previously, is probably due to under-ap¬
praisal rather than over-assessment.

The Oneida County circular referred to in connection with Little Rice shows
that Three Lakes has approximately 350 acres of land listed under the Forest Crop
Law and 4,840 acres on which the county might have taken tax deed in 1930. 16/ This
delinquent area has shown a sizable increase over the 2,745 acres found by the In¬
quiry in 1927, but it is still less than 12 per cent of the total taxable area
(43,393 acres) .

Lincoln County

Three-quarters of Town Group 1 is cut-over forest (Table 55) . The principal
property classes are real estate operators and timber operators, indicating the v/ild
character of the land. Seven-tenths of the total real estate taxes in 1925 were
levied against these two property classes (Table 56). Their average taxes per acre
were, respectively, 47 and 87 cents. There was a rather high average cut-over for¬
est tax per acre — 37 cents — according to Table 57. The range for the cut-over type
was from 56 cents for jack pine to 17 cents for alder-willow swamp. Of the total
1922 area, only between 4 and 5 per cent had delinquent tax certificates still out-

16/ Idem, map on p. 4 and Table VI on p. 22.

- 18 -

standing in 1926, in which year tax deeds could have been secured to this land (Table
58) . However, 31 per cent of the 1925 area had one or more delinquency certificates
outstanding in 1926, and 46 per cent of the 1927 area was so characterised in 1928
(see section entitled "Computations and Tables" for the latter figure). Delinquency
has thus been increasing rapidly in Town Group 1. It should be realised, of course,
that much of this recent delinquency is of a short-term character.

Over 80 per cent of the area of Town Group 2 is covered with cut-over forest
(Table 59), while the principal property classes are farms, real estate operators,
and timber operators (Table 60) . The 1926 taxes per acre for these three property
classes were 64, 40, and 63 cents, respectively. According to Table 61, the aver¬
age cut-over forest tax per acre was 34 cents, with a range from 22 cents for alder-willow
swamp to 65 cents for heavily stocked aspen. Of the total 1922 area, almost 10 per
cent had delinquent tax certificates still outstanding in 1926 (Table 62) . Of the
1925 area, however, 35 per cent had one or more certificates outstanding in 1926,
and, of the 1927 area, 44 per cent was sc characterized in 1923 ("Computations and
Tables") .

Over 85 per cen- of the total tax in Town Group 3 is levied against timber
operators (Table 64), while only a negligible tax is levied against farms. But in
spite of the fact that the oldings of timber operators are such an important ele¬
ment in the tax base, two-thirds of the forest land is cut-over (Table 63). The
average tax per acre on this cut-over land was only 23 cents in 1925, with a range
from 10 cents for alder-willow swamp to 25 c~nts for hardwood-hemlock, and aspen
(Table 65). Tax delinquency has been moderate up to recent years, when a rather
sha'p jump upv/ards occurred. Of the total area, but 7 per cent had one or more tax
certificates outstanding in 1926 (Table 66), while 39 per cent was so characterized
in 1923 ("Computations and Tables"). Delinquency has increased in company with the
cutting of the merchantable timber, which has been removed rapidly in the past few
years (Table 89) .

The farm f roperty class is an important factor in Town Group 4 (Table 67) ,
and from Table 68 it will be seen that farms and timber operators supply between
them most of the unplatted real estate tax base. The average tax per acre levied up¬
on these two classes in 1925 was 73 and 30 cents, respectively. Table 69 indicates
a range in cut-over forest tax per acre from 19 cents for alder-willow swamp to 64
cents for heavily stocked aspen, with an average of 34 cents. Seven per cent of the
total 1922 area had delinquent tax certificates still outstanding in 1926 (Table 70) .
Of the total 1925 area, 13 per cent had one or more certificates outstanding in
1926, and 21 per cent of the 1927 area was so characterized. in 1928 ("Computations
and Tables"). Delinquency has been increasing only slightly in this town group of
rather satisfactory agricultural development.

Table 71 would give the impression that timber operators were not an important
factor in Town Group 5 because they own only 3,952 out of a total of 34,382 acres,
but Table 72 corrects this impression, as the timber operator property class accounts
for well over one-half the tax base, and the tax per acre on this class has increased
absolutely and relatively much more in recent years than othor classes, the average tax per
acre in 1925 being 84.72. This high tax per acre is largely due to pulp mills . Descrip¬
tions containing improvements have been excluded from Table 73, and the resulting
tax per acre is only 36 cents for merchantable and 35 cents for cut-over forest.
There is little tax delinquency (Table 74) . Of the total 1925 area, 11 per cent
had one or more delinquent tax certificates outstanding in 1926, and 16 per cent of
the 1927 area was so characterized in 1928 ( "Cpmputations and Tables").

19

Farmers and timber operators own most of the land area in Town Groups S and
7 (Table 75), and their property constitutes a large share of the tax base (Table 76).
The average taxes per acre on these property classes were 94 and 72 cents, respec¬
tively, in 1925. The range in cut-over forest tax per acre w7as from 17 cents for
softwood swamp to S7 cents for the miscellaneous types, the average being 42 cents
(Table 77). Delinquency is low (Table 78), as only 5 per cent of the total 1925
area had one or more certificates still outstanding in 1926, and only 6 per cent of
the 1927 area was so characterized in 1928 ("Computations and Tables").

Tables 79-82 summarize, for Lincoln County as a whole, the data already pre¬
sented for the town groups. Farms and the holdings of timber operators compose most
of the tax base and had average taxes per acre of 79 and 78 cents, respectively,
in 1926. The average merchantable forest tax per acre v/as 80 cents, and the average
cut-over forest tax was 35 cents in the same year. The range in cut-over forest tax
per acre was from 17 cents for alder-willow swamp to 78 cents for miscellaneous.
Of the total 3925 ar^a, 16 per cent had one or more certificates outstanding in 1926,
while the corresponding 1928 figure v/as 24 per cent ("Computations and Tables"). For
the county as a whole, then, delinquency has been increasing in recent years.

Comparison .between .Selected Towns

Table 83 indicates how the ownership and use of land have changed in recent
years in the towns outside of Lincoln County. The great increase in abandoned farm
land in Athelstane, Bayview, Little Rice, Morse, Murry, and Three Lakes is evidence
of the agricultural depression, or of previous over-development, or of both. In
Little Rice, for instance, the operated farm area was twice as great as the abandoned
in 1920, while in 1926 the position was reversed. Significant trends are : (1) the
decrease in real estate operator area in Athelstane, (2) the increase in farm area
in Bartelme and Laona, and (3) the increase in resort area in Laona and Three Lakes.

Table' 84 is a companion table to the one preceding and deals with Lincoln
County instead of with the towns outside. Each town group shows an increase in aban¬
doned farm area, and in one group (Number 3) the abandoned farm area was, in 1925,
larger than the operated. Timber operators have been gradually liquidating their
holdings in every group except tb.6 second, while the area of wild land has been in¬
creasing without any exception. Operated farm area has increased in some groups
and decreased in others, while resort area has increased slightly or remained con¬
stant in all groups except the fourth. From these facts it is apparent that the situa¬
tion as to net agricultural and resort development did not change materially in Lin¬
coln County between 1919 and 1925, although the situation as to the ownership of for¬
est land did change.

In Table 85 there is shown the trend of the assessed value of unplatted real
estate by property classes from 1920 to 1926 in the selected towns outside of Lin¬
coln County. This table has been referred to in appropriate places in the indivi¬
dual town discussions. The declining tendency in assessed value is evident. Three
Lakes provides the only exception to this tendency.

Table 36 gives the precentage of area in each property class in the selected
towns both in and outside of Lincoln County. The table brings out in comparative
form some of the outstanding ownership and use characteristics of each town; for in¬
stance, that Athelstane is a "wild land town," Bartelme a "timber" town, Henrietta a

- 20 -

"farm" town, and so on. Table 87 is another comparative table, this time as to soil
rather than as to ownership and use. The more important soil relationships have
already been touched upon in the discussion of each town and need not be recapitu¬
lated here,

Table 83 gives the trend in the principal cover type areas in the towns out¬
side of Lincoln County. While cleared land has increased a little in every town,
it must be realized that this cleared land is included in both operated and abandoned
farms. If operated farms alone had been considered, cleared land would have in¬
creased only in Bartelme, Henrietta, Laona, and Morse (non-mineral part). Merchan¬
table forest area has decreased in nearly all towns. At the average rate of cutting
from 16L0-1326, for instance, there will be no timber left in Bartelme in 10 years'
time and in Laona in 35 years' time, two towns which have a much greater volume of
timber between them than ail of the other selected towns outside of Lincoln County
combined. The forest types now covering the cut-over lands of these two towns give
no assurance that any appreciable amount of second growth, besides aspen, will be
ready to cut in 35 years' time.

Table 85 presents the same type of data as the preceding, but for the town
groups of Lincoln County rather than those outside. Cleared land is omitted owing to
differences in the collection of data. The table shows a heavy decrease in merchan¬
table forest area. At the average rate of cutting from 1920-1926, the merchantable
timber in Lincoln County will not last for more than 25 years.

Tables 30-93 give data which may be found in the individual town tables and
which have largely been discussed in connection with those tables. Of interest, as
evidence of assessment practice, is the fact that farms, holdings of real estate
operators, and wild land are assessed much the same per acre (differences of 30 per
cent or less, based on the farm class) in each of the towns of Atheistane, Henrietta,
Laona, and Little Rice, and in each of the Lincoln County Groups 1, 3, and 5 (Table
30). In the remaining towns and town groups farms are assessed substantially more
per acre than are the other two classes (differences of more than 30 per cent, based
on the farm class) . The appraisals, however, show much greater differences in value
between the classes (Table 91), and consequently the assessment ratios show farms
to be assessed, in general, lower in proportion to value than are the properties of
real es*.a»o operators or wild land (Table 92). A similar situation as between farms
and cut-over properties is shown and explained in considerable detail in a recent
progress report. 17/

Tables 94 and 95 present data not given in the individual town tables
on the assessed and appraised values of delinquent unplatted real estate by property
classes. The criterion of delinquency in these tables is whether or not a tax cer¬
tificate was sold in the 1927 sale. These data are used in Table 96 to obtain as-
sessaeUu ratios, wherever the total area in any property class is sufficient to
warrant such use (more than 500 acres) . There are so few instances of power company,
resort, and residential and industrial delinquency, thao these property classes are
omitted altogether from Table 96. The assessment ratios of the remaining classes
of delinquent real estate are not, on the whole, either consistently higher or lower

17/ Progress Report Number 12, Assessment Ratios of Forest Property and Other Real Estate in Wisconsin,
pp. 5’7 and Table 5, November Y>, 1930.

- 21 -

than those of all real estate (Table 92) . For the four classes — farm, real estate
operator, timber operator, and wild land — in the selected towns, there are given 24
assessment ratios. Of these, the ratios for the delinquent real estate are above
those for all real estate in 15 cases, while the reverse is true in 9 cases. And
usually the differences are fairly small. The fact that a tax certificate is sold is
obviously here due to causes other than inequitable assessment for many of the in¬
dividual properties composing the property classes given.

Delinquent taxes are listed by property classes in Table 97 and the correspond¬
ing per acre figures in Table 98. The average tax per acre on delinquent real estate
in each of the selected towns and town groups, except Little Rice, is less than the
average tax per acre on all real estate (Table 93) . This is simply another way of
saying that, in general, it is the unimproved and less valuable land which goes de¬
linquent. Such land is taxed less than other land, but in spite of this fact many
of the owners do not pay the taxes on time. Considering only two of the property
classes, however — the holdings of real estate operators and wild land — the average
tax per acre on delinquent real estate is quite as frequently greater than as less
than that on all real estate. These two classes account for three-quarters of all
delinquent taxes in Lincoln County and a large share in the towns outside (Table
97), and include much of the less valuable land.

Table 99 compares the Inquiry assessment ratios for unplatted real estate with
those found for ail property by the assessors of incomes in their 1926 recommendations
to the county boards for the purpose of equalizing state and county taxes between
towns. The ratios are, of course, found in a different way by the Inquiry than
by the assessors of incomes, but both processes are based on recent bona fide sales.
In four towns— Bartelme, Henrietta, Little Pice, and Three Lakes — the real estate
assessment rarios differ by less than 10 points, and in Bayview and Murry by 10 to
15 points. The differences in the three remaining towns are greater. In Athelstane
the Inquiry has a real estate assessment ratio of 57, while that of the assessor
of incomes is 79. The Inquiry had knowledge about the replacement cost value of a
certain large resort property in Athelstane not reflected in any sale and apparently
not used by the assessor of incomes. Omitting the resort property class, the In¬
quiry assessment ratio is 70. All real estate in Laona is greatly under-assessed, as
is reflected in the Inquiry assessment ratio of 25 and the assessor of incomes' ratio
of 46. This discrepancy may partly be explained by the fact that the Inquiry had
access to the considerations of certain timber sales in Lanona not available to the
assessor of incomes. Real estate in Morse is given an assessment ratio of 8S by the
Inquiry and 117 by the assessor of incomes. Cut-over land sales in Morse had, gen¬
erally, higher per acre considerations than sales of similar property in any of the
other selected towns in northern Wisconsin. The Inquiry discounted many of these
sales, but apparently not so much as did the assessor of incomes.

An interesting feature of the assessment ratios of the assessor of incomes
is the general high level of the ratios for personal property (tangible personalty).
Apparently such tangible personalty as is found in the selected towns is assessed
at much the same ratio to sale value as is real estate.

The differences between the assessed value of all real estate (column 4) and
the assessed value of unplatted real estate (column 1) measures not only the assessed
value of platted real estate in each town, but also that of certain property, such
as lumber mills and mineral lands, which the Inquiry did not attempt to appraise,
and for which the assessed value is not recorded.

- 22 -

And in Henrietta, a large assessed value was omitted ov/ing to difficulties in recon¬
ciling data from the 1920, 1923, and 1926 assessment rolls .

General Notes, All Tables

a. Areas of cleared land under 200 acres and of other land under 500 acres are
net considered sufficient samples to warrant computing appraised values per acre,
taxes per acre based on appraised values, or ratios of assessed to appraised values.
Where the classification is by property class only (where a given class may include
both cleared and other land), 500 acres have been considered the lower limit of an
adequate sample. Reference to this note is indicated by the letter "a" throughout
the tables.

b. Improvement values less than $2,500 are not considered sufficiently large to
warrant computing ratios of assessed to appraised values. Reference to this note is
indicated by the letter "b" throughout the tables.

c. Some property is purposely not appraised, and the assessment ratios affected
are based only on the sample appraised. Reference to this note is indicated by the
letter "c" throughout the tables.

d. Only comparable areas and values or taxes are used in computing per acre
figures. Reference to this note is indicated by the letter "d" throughout the tables.

e. Small differences in the original data are unaccountable. Reference to this
note is indicated by the letter "e" throughout the tables.

-fs Less than 0.05 per cent. Reference to this note is indicated by the letter
"f" throughout the tables.

g. Only comparable areas are used in computing the per cent . Reference to
this note is indicated by the letter "g" throughout the tables.

h. Data for Lincoln County are for the year 1925. Reference to this note is
indicated by the letter "h" throughout the tables.

Property classes, land classes, soil types, and cover types are all defined
in the text, pp. 10-16. Selected descriptions by predominant cover are defined on
pp. 21-22. The area, value, tax, etc., of the abandonded farm property class have
been included in the other property classes (usually wild land) . The abandoned farm
class is, therefore, placed after rather than before the totals in the accompanying
tables. The forest land in abandoned farms is not split up by types.

The towns in Lincoln County are placed in groups as follows: (1) Somo, Toma¬
hawk, and Wilson; (2) Harrison, King, and Skanawan; (3) Harding; (4) Birch, Merrill,
and Rock Falls; (5) Bradley; and (6 and 7) Corning, Pine River, Russell, Schley, and

Scott .

Sources of Data, Tables 1-99

The area of each property was obtained from the tax rolls of 1919, 1922, and
1925 for Lincoln County, and 1920, 1923, and 1926 for the towns outside of that
county. The distribution of the total area according to property classes, land
classes, soil types, and cover types was estimated by W. H. Hartman, W.N. Sparhawk,
and members of the Inquiry staff, based on field surveys and information obtained
from cooperators.

- 23 -

The assessed values of improvements and land were taken from the tax rolls for
the respective years. The taxes levied were also taken from the tax rolls. Infor¬
mation on tax certificates sold and outstanding, however, was taken from the tax cer¬
tificate and tax deed sale book.

The appraisal of land was made by means of a valuation formula for each town
outside of Lincoln County. The formula was based on values realized in recent sales.
Building appraisals were approximated by a formula which takes into consideration
cost of production, depreciation, and obsolescence. The reliability of the apprais¬
als of real estate is discussed in the text, pp. 16-18.

Computed Columns

Tables 1, 7, 13, 19, 25, 31, 37, 43, and 49:

Columns 2, 4, 6, 8, 10, 12, 14, 16, and 13 of each of these tables were ob¬
tained by computations from the respective tables.

Tables 3, 9, 15, 21, 27, 33, 39, 45, 51, 56, 60, 64, 68, 72, 76, and 80:

Columns 4, 8, and 9 of each of these tables were obtained by computation from the
respective tables.

Columns 5, 6, and 7 were obtained by computation from Columns 1, 2, and 3 of
each of these tables and from Tables 83 and 84, Columns 1, 2, and 3.

Tables 4, 10, IS, 22, 23, 34, 40, 46, 52, 57, 61, 65, 69, 73, 77, and 81:

Columns 7, 8, 9, 13, 14, and 15 of each of these tables were obtained by com¬
putation from the respective tables.

Tables 5. 11, 17, 23, 29, 35, 41, 47, 53, 58, 62, 66, 70, 74, 78, and 82:

Columns 7, 8, and 9 were obtained by computation from Columns 1, 2, and 3 of

each of these tables and from Tables 83 and 84, Columns 1, 2, and 3.

Columns 10, 11, and 12 were obtained by computation from Columns 4, 5, and 6
of each of these tables and from Table 3 and corresponding tables for other
towns and town groups. Columns 1, 2, and 3:

Tables 6, 12, 18, 24, 30, 36, 42, 48, and 54:

Columns 4, 5, 10, 11, and 12 of each of these tables were obtained by compu¬

tation from the respective tables.

Tables 83 and 84:

Coiumn 4 of each of these tables was obtained by computation from the respect¬
ive tables.

Table 85:

Column 4 was obtained by computation from this table.

Table 86:

This table was obtained by computation from Tables 83 and 84, Column 3.

Table 87:

Columns 2, 4, 6, 8, and 10 were obtained by computation from this table.

- 24 -

Table 88:

Columns 3, 6, 9, and 12 were obtained by computation from this table.

Table 89:

Columns 3, 6. and 9 were obtained by computation from this table.

Table 90:

This table was obtained by computation from the areas and assessed values on the
tax assessment rolls as classified in the field.

Table 91:

This table was obtained from Table 6 and corresponding tables for other towns.
Column 5.

Table 92:

This table was obtained from Table 6 and corresponding tables for other towns.
Column 12.

Table 93:

This table was obtained from Table 3 and corresponding tables. Column 7.

Table 96:

This table was obtained by computation from Tables 94 and 95.

Table 98:

This table was obtained by computation from the tax certificate and tax deed
sale book.

Table 99:

Columns 3, 10, 11, and 12 were obtained by computation from this table.

25

‘ •• • - * ■

• •• •

.

■’ • •

. -

.

I

.

Athslstans, Marlnstts County, Wisconsin

•

1

rH

3

fi

— TJ

d

s

b

5

(IS)

100.0

100.0

100.0

100.0

100.0

100.0

1QO.O

100.0

3

b

5

to O IS O M O «

— © ® 0» e- ©

r» 9 0 0 r4 C-

^ O* • W H M

rH rH tO

li

s

CM

3

s'

b

1

♦*

d

8

b

Z

— . tO CM iH s O s « (O « «

•••• • »•»••
rH Ot CM C* • tO •OMDOffl

— 00 <> Ot fr- 6* t» F*

•

1

5

O CM at O MOO

— 9 0 0 © e»

O MOO s-l to

H « * • • «

— <Jt © © r- 1 ►

«

6- 0»

© 8

8

to

8

B

!

♦*

1

2

— r-4 e» <0 • 4« • IS CO to CD

<v •••• • »••••

rH COS • to • CM CM O* CM

— ' H H rH rH r4 rH

l

o

◄

2 £88° S°g

rl « 4 H 4*

H« 4

rH O

s®

®~

rH

to

e>

®

*»

I

1

— OHO • o • s lO c <o

M • • * • ••••••

r-4 4 CM tO • O • SfflO®

'-r H iH

3

b

■3

— OEOOO O O CM

r-4 ^ O r-4 C-

r-4 4 rH O O

HH CM

S3

®

©*

©

at

CD

to*

Soli class

3

s

d

8

£

(10)

100.0

100.0

100.0

100.0

ioo.o

100.0

100.0

100.0

0

g

O

◄

to O t*- O 4 0 0

— » © © <p is to

at » o o rH o-

O at* CM rH V

r-4 rH ©

to o

83

8

CM

3

8

I

8

8

2

H S tO s 4* • CD tO 00

CD © © IS S to • CM CM U» CM

- r-4 r-4 r-4 r-4 r-4 r-4

m

g

o

4

S IQ 0} O O O r-4

— tO CM 61 4 CM

t» tO * .H 4*

rH CM 4*

rH O

s®

CO

rH

<o

00

I

4*

d

8

a

— OOO • O • O O O O

— OOO • 0*0000

«

g

5

— oooo ooo

Id

o o

O

i

▼-

I

4*

d

8

3

Ph

— Kioto* o • CM O O O

— rH O O • o’rHrHOrH

l

<

CM O Q O OOO

to to s 4 O

— ' rH "4

rH O
8

r-4

8

♦*

t>

4*

c

•

CJ

M

4 4 c-4 • to - rH CM 4* CM

r« •••• ••••••

CM CM tO CM - to • tO tO O <3

- — ' O CD CD 9 00 CD 00 CD

■

{

<

mo#o 4 O tt

— O Ml ©

rH rH 1C Ot r-4 Ot

oW r-T at

rH CM

rH Ot
01 0M

to to

8

8

O

at"

IO

«

1

t

j

]

1

t

r

rH

«

*4

b

4»

•

M| L

5? fSs.il

jnllS1"

.—a _

a

*

«•

8

! i

3

4»

◄

j

•si

It!

at • © • » tON rH

5 835- «•£« £

III 1 II 1

i|

_ S S " : 8:33 3

2 joo • o j

2

1

rH

_ SS2 : 3 :S5 8

|> • • • t •

- 3°° ° °& 8

8

at

- £SJ5 : 88S

tO •••• t ♦ t

— ooo OOO

8 2

& i

I

rH

• rH OM • to O W 4 ®

— to o to • « 4 B d ®

3} •••• • t • r •

- ^oo ©OOC£ ^

4

i

j

>

«

a

“ E

o S

s b
{ 8

S3

'H -1

© (O tO • OOO© CM

4 ado • do m s c-*

— * 4 S H H 6 H tO r-4

III 1 rH 1 1

3

e

§

rH

r- at to o © o io

N to r-4 CM to

— - to • © at

© • » • i

— CM rH CM <0

8 |

V CM*

rH 4»

0»

0

O

rH

4 S H O CM O «

O O 0* *H ©

— F- • © ► ot

CM • «* * r

— t* CM * O

rH

.. 4+

5 i
a s

e»

3

at

rH

rH CO CM O «p 4* ©

- 382 2 S

rH » • « ■

— © © CM ©

8 8

CM r-T

CM 40

CO

II

g

*M

5

1

-il

Ofl MO
*» O "H «
M O o «H
C O • *H

I rH « « ^

g

8. o

in

5 1 1

3

S3

CM

a

a

d

1

8

£

5

4*

|

I

H

I

- 40—

Jl

J

— i -

li isl

o at i i • i 1

h at i i i i i

J O 1 1 1 1 1

rH

! i i j i i 1 1 j i

8,907

3

6-

1st 221

0 O O © rH C

M rH © tf 4< CV

a cm cv

4*

tO HHCMtOtOQHOCQ

© <0r'ai0i04044

© S H (O 4 W toot©

CM £>-* ©" CM tcT tcTr-T©

CM CM

S 3

8 S'

c

A

j

iSl 8°!

33 °°°°g

o oootoooooo

CM tO CM O CM tO ®

at at

2 3

2

g

"H

&

3

J

*

1 S ^ !

© © rH

1 ©

SS °833g

5 rH CV

■mT

to rHnt©tO©QrlQ©

rH OaffllOM444S

© s o Ifl 4 w © at ot

CM* c^* to CvT to* to* rH cm"

CM rH

8 8

© O

©* CD*

© 3

b

I

4*

o

rH

■a ^

rH

£ r

O

? 82:

O at O O © rH C

5 2 "wS

rH

to QQCD©tOOa»CMH

to ©©Otoffl O CM CD

rH rHOOOtat CM rH CO

rH ©* cT CvT ©“rH"©

rH ©

© ©

© c»

© 4*

© ©

3 7

u\

2 J

cr>

I o o

1 *

DO O O O o C

o ooooooooo

o o

t

<

a

o o

— rH

c

*—

DO O O O o C

rH

>o 0©00t00000

at 4* P CM CM ©

CM rH ©

4* 4*

© e»

rH rH

rH rH

!|

*

!_

[5 ° °

DO o o 6 o c

o ooooooooo

O O

fei

Ij

! © o

— - CM

1 ,

|

D © O O O O C

CM CM r-

O Orta»0©0©lOC-

4© -OQSQ4NOtNH

H ©©©NCJt IS CM O

rH hT rH CM

CM O-

4* O

a* o

r-T CM

rH rH

85

“S1

© O

— * ©

1 CM

r

D © O O O O C

© rH

O 0SW0N0IQ04

rH aiQN<09NO<04

© at o o o © o

4* rH rH rH

© O

g 8

oT ot*

J

Q ©

© rH

is

S8 ooooc

M ©

CM

50 «0<04CJ004rt<0

rH °t Q © CM CM © rH 4r

O- © © © CM 4* CM 0>

rH CM* r-T

§ i

on o

rH

b

I

r

pi

i i

i ij
!i jllill

• •

**
o o o

i|a s

O ® t b I

SiSiailll,

II [llfiiliil

o

1 3
_ g_

'

4 •

Athelatane, Marinette County, Wisconsin

M

o

b

3

I

3

$

l

©

*4

•

0-

8

O

•—I

T Q * o»»NOk -0 0)00 a

to 00 . . N 4 « W «HHHH r-4

— o oooo ooooo oooo

a

o

•H

4 tO • !ww«w «OtOtOrttO*tn!ncOto !o

H • •••••• •••••••••• •

- g oooo ooooo oooo o

8

O

H

— - W • • >H 4< tO tO CyiNHlOM >HQHH rH

to tO • • to tO to CO tOtOtotOtO •tOeOeOtO to

H • •••••• •••••••••• •

- g, OOOO OOOOO OOOO £

s

o

€-<

8

a>

•H

t* O O IS o c

— » W MM

M CD

$*

to HfiOHHOC^OlO

in to m 4* t- oon-

tO rH CO to CD IO H H

rH to* M

©• t-

M O

CO

oT o

5*.

8

o»

•H

e* OOf)W4

** 5* H H ■*

3 ”

r-4

40

Ok •♦Mom^ototi1©

to M M t0 2> tO r-4 CD Ok

«o o r- in n o r-4

M to r-T rH CO

8 8

m 4>

to ^

rH rH

H*

8

o»

»H

to OOH4Q

S X

r-4 •

— * H

to Ok ffi 4ON0H®®

to Of'OCOM tO tO r-4

to cd h* in in » h to

rH to rH to

M o

to t-

<0 o

in

rH rH

<*

%

3

%

•

e

•

•

3

£

o

•

PU

8

Ok

H

Q • • tO tO 40 tO ffl 4 lO H • lO tO tO 40 O

^ • • 4 H o to ffi 8 t> to CO .e-occco ®

• •••••• •••••••••• •

CP O tO tO Id lO lO A MO Ifi (fi lO IO jn

8

o»

rH

to ■ ^ WQIO MO*DtOM • M O r-4 r-4 r-4

— 'r • • if. to » to 4,404*rHio»mio4'in to

CD ♦ •••••• •••••••••• •

O' coc^t-t- is f- t- co e* e- c- f-

4* --o

8

o»

H

4« • • * O 1C CD ODHOH .« WCOW *■

to • • r-4 r-4 M CO HtOWC04 - HWHCO M

— * <o f- to to «o o o to to o to o c

<o

“ 3S

3

S

«o

cp

rH

O OOOQiO

e- m 4* ts

— * CO M lO to

to

— to

M

HP

Q lOnOOOOiOOlQ

^ IN 4< CP C'- Ok 0 0 4

t* O O r-4 to to OHO

rH H -fV H to C-tOt-*

rH to rH rH M rH to

rH

8 8
rH H*

oT tT

8 £

8

O

.H

2 ° ° 8 8 8

— 4" rt to Ok

in

— r-4

to

HP

8 8o838°288

in h h 4 « h m m >-4

rH 4** h3*" oj cT m* N 4* O

H 4 OHO M CD

rH

8 3

rH O

rH H*”

« 3

••ft-

O

CM

o>

rH

8 ° ° 8 8 8
— ' O w N r-

1 — c*-

M

<&

o oooomotoQm

m o in o in c- t-or-

m p- o to h* to m m

rH »-H o m O O © to r

H rt « H CO rH e»

rH

m in

r*- o

O M

a s

» s

8

Ok

rH

§ ° ° » t? 8

— CU r-4

a «-

to rHMintOlQOMOO

ok o 4 h w 4 e-too

rH ® © 4 o tn ® in to

H o’ O* H 4 M rH

M rH

C- CO

8 g

Ok* to

•4- «

Area

CO

©

p

o

«

8

o»

•—4

8 ° ° “ 3 8

« “

— 4<

to HonotonoNOto

O OOMtOtO OtOM

rH ® © 4 io to o>inm

H o’ O H 4 M r-4

M rH

t> CD

Q M

CD

3 8

8

Ok

rH

to O O O r-4 O

to to 4*4 S

*-■* rH H

H •

— 4«

to rHOtOtgkOOMOtO

® O 4 to to © to to o

rH o © to n P o in to

rH in o" r-7 xjT r-4

M rH

8 8

Ok M

9 8

£

8

4*

|

8

«d

£

M

o
_ o

o |j

r. 4.31 8

B 8 14, B

H MO Pt

Pt o » p «

— vt «o a i

! |Ps|l

« g A • _ » P.

5 isj13|
d 3

«5

43 43 O Q
© ® ♦» £

ii::8 t

lifP’lfj

si2®l33|Sj

•a

O H ft 6,0 O flktt) B4> rH

3 g

p

9

o

■rH

♦»

]

Total j

— ©44* to .O'* M

N •••• •••• •

rH 4 ® N • H .MS m

— to o to rH coo m

rH rH

o

♦* ©

d o

is

S3

M

r-v « • • • M*CDOk to

rH Q • • • in • rH to to

M to rH (0

©

3

1

— ©44 • in . o to 4*

rH rH O M • CS • » to rH

— 4 O to M CD to

rH rH

5

Tl

s

m

El

3

oooo o o o

HH« M e-

4 O IO -4* CD

Ok H C-* H CD o"

— IO 4 4 25 to

rH M

4P

8 8

o o

Ok* 4

to rH

©* rH

e <&

o

£h

i

a

©

«

3

838° ° ° 8

© 4 h to o5

CO to rH oT to

' CO in to rH rH

M

<♦

8 §

O CD

ri M

l <*

B

H»

a

I

H3

1

i

oooo o o o

^ 0*0

4> O a.

is in o“ cs

— CD MM

rH

8 8

t* CO

8 I

#

I

•43

©

B

B

•

B

3

OOOO O O o

8 8 8

to to CD

— ^

I 1

M* CD

1

•43

©

m

flj

t &

B

CN CD W • tj. • o tN to

— rH rH 4 • M.C'CD Ok

in .

— ID ID to rH toe*- at

rH 4* 46'

<o <f>

u n
© ©
- B

n

«

B

3

in in in • 4 • © o rH

to to in • eo-OkO rH

4* to in to rH IO © to

- rH

3

<43

©

<D

£

3 3 8° 8 ° 3

Ok O to 4« 0>

to IO* c» H a?" c\3

N— to H# 4» 4 (O

rH M

<»

8 S

to to

in cd

8 £

<43

©

B

o

©

B

3

(2)

$ 69,440

51,440

67,100

0

13,310

0

207,340

8 8

to 4*

8 8

I **■

Area

(acres )

to o IN o 4 0©
to CD <3> IN CO

r— CP O O rH . CN

rH » «» *■ “

— • o at M rH 4»

rH rH to

to IN

m o

o at

CO CD

O

Property clasa

Farm

Real estate operator

Timber operator

Power oanpany

All other

Resort

Residential and industrial

Wild land

J

t3

©

8

rH Xf

z a

IH ^

s »

t a

-a

4»

s

I

©

X3

*»

B

do a

•rH e) ^ e-

rH O ♦»
cd d

+> © ©

O > O

to

M

at

- — O CP tO

M • • •

rH MOO

— rH IN o

4* • to to 4*

to • CD CP Ok

co to w

to

s

rH

— H © H

rH • • •

rH to o in

— rf

Ok • o in cd

e- • CD rH CP

M to rH

o

M

CP

rH

■ — m to in

o . • .

rH M rH CO

0 0 4*10 IN

O O to M rH

. 4* p
o o ©

*• © p
p. —

O B

r i

to

N

CP

rH

CP M M

Ok n H N

— rH IN in

M • rH rH 4*

O • CP M rH

rH n 4 to

8

2

to CP o

5

cd o in cd in

2°s$i 8

M
CP
■ — 1

10 IN 4*

M rH to

o o in in e-

O O to M rH

1

to

CVJ

CP

»H

to to O CO o CP

M CD to rH to

— rt H 4 to

to * *

— rH rH M

4v

O Ok

to CD

I

in

<*■

8

CP

rH

in rH o O to O CD

© Ifl N in K

— woo o

in - -

— MM .to

8 S

&

c*

8

CP

rH

— 0 0 4 0 O O to

4^ rH ® <P g

4©

rH Ok

g a

a

11

8

Ok

rH

s ;

— rH a

4* o o o in

M M Ok

CP rH in

to to*

to CP

M Ok

to IN

8 N‘

8

CP

rH

in cp c- o o o cp

- 288 S g

M . -

— to to CP

© o

8 3

a H‘

8

CP

rH

- 8 2 S ° ° ° 8

rH to to M CP

3 8

CD

a

1

c

"i

*>

•

d

t3

S 3

♦»

O bfl d

u *» O -rH XJ o

• h O n BHH *o

- - S s-^ g

lTTKD HEAL ESTATE BT SOIL, LAUD, AND PROPERTY CLASSES, 1986

J

d

:

N

(ia)

100.0

100.0

100.0

• • •

• » •

• • •

100.0

100.0

100,0

■

e

3

_ g o g o O O O

«s » 8 e ?

H • •

~ * 3

©

a

1

a*

9

1

*1

• B • # * Q H ♦ H

© •••• *.««..

3 SEE ‘ * *8 j *S

•

3

ft

O

- ;ss° °°s

to A « O ©

H * •

— M

H

?°

A

CD

ft

©

t-

80

a

_ _ JS£«

I

!*

^ © c*> is . • • eo cO • n

ft © co 9 • • • id cm • eg

*— ' H ft ft

•

t

1

« wgmo ooj

r-i « 5

oT

IO O
8

N

to

8

CM

J

i

i

e

s

3 .

CD © CD • • • 9 © • ©

3 o b o • • . n o • «

«

— B IO IQ O OOO

ft eg © 55 to

.H « rH

rH

r

<H

©

3

H

•

t

♦»

S

o

5£

(10)

100.0

100.0

100.0

• • •

• • •

• • •

100.0

100.0

...

100.0

o

I

gogo O O Q

9 9 ® © fs

9 «T

ft

3°

©

cvT

03

3

©

a

]

1

o

!•

id 9 • • • co m » co

© © © 9 • I • n « * «5

— rH ft ft

B

i

wgcoo OOO

C- w 9 *'

cvT

© O
8

CM

©

8

©r

Soil olass

TTmw 1

d

8

S

*

^ SO w . . .<0 9 .9

© 9 9 9* •• rH tQ • tQ

CM H 9 «o 9 -a

a

1!

5

- 233° ° ° 2

IO 9 CM c5

fH CO

9

9

3

9

9

i

9

S

o

11

rH © rH . • ..H© •©

2 8 S » * * *3 8 *3

-

§

◄

© © « O OOO

— O H rl ©

eo n « o 9

to ©

r* o

H

9

9*

C*-

rH

9

oT

j

d

8

d

1£

^ OOO . . • O O • o

w .... ......

OOO* **00*0

•

i

5

2 oooo OOO

O O

o

•

a

o

*

k

£

s

1

I 3

II 5

ItfsJl

Stalls.

flllla"5

£

%

a

A

l

I

o

o

i

I

i

1

«

8

%4 9
O r-l

It

l:

si

ft

4*

1

1

CD O © . • 1 © 9 ©

• ••• .1.. •

* ?sr a

3

z

$99* • 1 CQ 9 9

— ' « rH © • • 1 © 9 ft

CD .... . | . • .

" X°? °l 1

s

9

H

- 8 33 : : :8S 8

C"* • . . • • . . . .

“ £00 °a x

a

3

N©«. • • Q W 9

© ©A©* *»^© ■#

^ i°*°* * # *

8

9

ft

~ 3 8 § : : 1 alB 5

” i°*°* * ’ 1 °*i £

£

Vf Vf 9
O O H

8 M

fa © ©

• fl w
^ 3

t- « fH . *0©9 CM

? 8 " S : : 8 8 8 8

-'ll H 1 1 1

3

s

§

9

»H

SSS° ° ° 8

» •

— ft ©

i i

n

s

tH

© O © O O o ©

~ 2 •« S

— CM rH

fH

8 a

ft

o

CM

9

iH

O © O O O O ■M*

~ 3“S SS

H * » •

— CM C) M

rH

i I

H

CM

«»■

J?

u

m

&

£

Is

O 4> ►.

1

s

!

d

d

«

*3

£ a

*lj

S o e bHh ©

1ila*lsl I

a EH a, H -<

Hh.il
* s I.S t;s

©

I!

S'

s

33 8°S

» 1 a | • •

* i 1 1 I 1

1 iiimii

80

J

I

JOB

■ — »* «

o co a

> rH

© ft 0 0 0 e-

A (D CM CM

CD S © W

^4 9* ft

CD 9©©OOOtO©

§ 888 5 a

<T 9 ,h

0 0 9

CO 9

r-t ©

9* CM

rH CM

j

9 O O C

l'-'

0 0 0 .0 0 0

0 OOOOOOOO

OO O

«

«•

f

£

J

E

9 0 9

- t* «

; CD CD CD

® rH O O O C-

M CD CM CM

(D CD in CM

r-T 9 rM

© 9©©OOOA©

CM © © © CM A

© © t- 9 9 rH

©** 9 C^“ fH

OO 9

® 9

fH ©

9*“ 03

ft CM

S

s

o

3

© K
H

rl

m r-

— O o ©

© OOOOO

fH CM.

O 00©000Q0

CM © © 9

to w

°8 2

N IS

3 ;

d © j

•s si

1 i

© OOO

—

[

!

O OOOOO

O OOOOOOOO

O O O

1

c

! © ooo

r

O OOOOO

0 OOOOOOOO

O O O

M i

6

S |

[9 ooo

O OOOOO

0 OOOOOOOO

O O O

— n

li

•*

© 0 ©

— « ft

A *■< «

9 HOOO W

5 88 a

+ rH

8 S88°°°Sn

9 CD © rl fH tH

© CM ©"“ H

0 3 E
© ©

9 ©

rH

i

H *1

Jfj

1 CM OOO

r

O OOOOO

0 oogooogo

O O O

a s

1

« 0 ft

3 c e

5 8 S 0 0 8

rH

115

1.E1S

150

1,776

0

0-

0

£87

0

0 9 ©

8 »

CO* 9

8«

i

9

I

]

]lll

>1

•

fll 8

II? 1

|lj|l

piill

i|fl

8 8 >, f. g &

8""3se 1

iisi

jiiiiiiil

lu

&

.

'

.

■

■

91

Bartelme, Shawano County, Wisconsin

«o

CM

O

o

2

8

5

Ss S 28 : :2S 83d : : :83 :s 2

^ o o o O OOO o o o o

5 2 Si • • 2? to «£> ■* . . • rH © • -f ^

0 O to . • to <% SO CQ to • • • CM «l . n ©

® H • •••••• • •••«...•• •

ft ° ° ° ° OOO OO O £

§» 2 S3 : :S8 3S3 : : :88 : 3 ?

»HO O rH OOO OO O Q

•3

P

5

o o r-t o o a

«© — CM O Ok r-

<M CM W Ok

3 ^ rH

P

O DOHOOOOOHC

•# Ok rH rH rH

o e- cm

CM rH

Ok CD

8 8

" ft

_ tO rl dj O O

8S 8 82

O r-t ~

«. “

o W O O O O t* CMC

8 $33 ^ w

* rH

>8 3

<o O

CM £o

_ IO CM IS o o to

as 3 as «

• H .

rH tO

«9»

^ •H-'M'OOOOOkOC

C- rH IO IO CM CM

O rl H H

^ rH rH

+ to

tO t-

K CM

CM* O

rH

2

3

3

a.

§

I

5 N © • • o to CM o It) . . . ID o . C'- rf

S 7Z" *° CM CM • • tO CM © H (D • • • N O • O 2

” ® • *••••• .•»•...... .

SW, W rH O O rH O rH to

rH rH to rH rH tO rH rH rH H H rH rH

^ O'

-s 9 NO • • © CM Ok IO CM • • • O O .rH CM

° rH O • • w © OOO • • • © O • CD BO

O — CM W rH rH Ok O CD H ft- O O ft-

H 80 1-4 -* CM rH rH rH rH rH

f Ss5 : :8S 832 : : :8£ :8 g

2J ^ • •••••• •••••••••» •

o — • CM too rH rH O CD O O CD O Ok

rH rH to rH rH to rH rH H H

HO

F

•0

©

B

CO

©

<0

<0

O Q O O O O

O O O O

<q to Ok Ok o

CM (O • • -

Ok — rH O * rH

rH rH O

rH

8 S2aooo88°

CO Ifl w O Ok CD

«o qT to id

o w «o

rH

to to

9 e

© to

O CM

rH CM

3

o

2 0 0.000

**• o o O

CO ■ — o» o» ^ Ok

CM to - « •

Ok — O tO •*

rH rH CM

rH
«9>

o tOOtOOOOOOO

O rH tO o O O

CM H rH O CO

rH rH xjl C'~

tO tO H*

rH

O O

c- Td

to to

«o

© CM

CM

«©■

8 8 8 ° ° 8

« tO tO Ok

W ^ » • »

Ok — o to to

H H fc»

rH

«>

O QOOOOOOOO

o o to O to o

to ^ o io to e»

^ to to*

3 ca eo

8 8
rH CM

8 2*

CM

B*

«D Q O O O O

SS P 23 ®

3» — •

H CM

O H*00000000

w rH CM rH CD OD

rH tO IO CD

to* to* to

-*#• O

O rH

© e»

Ok* eo*

rH

Area

(acres)

O- 2 a8°°8

■M CM CD Ok ^

H ^ to"

O CMOOOOOOQO

8 838

N V

CM O

O C-

© O

*■“ to*

rH

5 O Q O O O

5 to «o w od

a H CD rH to

H tO

O OkOOOOOOOO

2 29ft “®

o ca* to*

Ok tO

© ©

© Ok

tO CM

rH

fi

l

©

P

s

1

•0

£

M

o

Jd H

§1 .

-r* p »H A o

8 2 E

7t S i5 1 &

I |li»|l

? I^:if
a «s^sS|

ID hOO*lfc S

o 1

“11

«« 8 8
s

© © B Q,

O O ►> ►» u a

9

© 1 2 B © ® r4

VH0®33ddH0-rH

O ^ ^ P -H 0 O B0

g lifsaagaal
8

3 ,

8 1

I

8

rH

c

p

*

2?

„.y

hi

3s

— © • *H

SS

- i

- 2

io aj to

s e

• © o

’ CO rH

'3 *

CD 0 CD • • • rt «

g ® : : :®g

oooo oooo

CD O IO to I

OOK ID l

» «*►

GO tO

IO

o o o o o o

oooo o o o

2 S

; 3

’8

oooo
r- to to

O H

oT oT co

o

H

O

d"

c-

ft

* O O O O o

s SN2

1

0 *0

&S a

o +* s rH

.23 J!,,

p © p. ♦» a

co c*. g p a 3

P O O © P ® r-t
a Ofl ho
® p p o -h "d

_ * O « ffl H rH

rH ^ © ® tl -H d

aS E Maffit +>

aS © th o rH o

fr, a; E-t p, «< e-t

I

§ I

O CM ®

>-4 a* r*

et ~ *

I

i

1

s
3 s

rH O P

cd a
p • ©
o t> o
P P

«% 3

**8,^
o a

S 2

?!

eo o o o

s

s

o

*

f

&

^•OH

H o o’

^ o o

<-h O O

IO o o

odd

CON

H o o

o» o o
H do

to o o
h o o

• o 4j*

■ o o

• O CM

• o o

O O rH

odd

• o to

• do

• O

• do

o o cm
• • •
o o o

I o o o o o o

IS s

o o o

ft

fcr g°s°

^ oooo

T oooo

ft

&
p

s

IS

8 s „

5 &8 »-

• © XS M •_

• fc P O «H 0

n h o a « h .

ft *4 O ® • rH rH <0

?ni3ssi i

.

Bayrl**, Bayflald County, Wlaoonsln

to

CM

Ok

0-i

•

•

A

o

!

I

a

8

£

(is)

100. 0

100.0

• • •

• • •

100.0

100.0

100.0

100.0

' 100.0

.

b

o

5*00 «o o

► si i

— *- Ok

s 1 «
■8

9

S

8

o

8

fe

0.

— H H • • O t»»Oe

o •••• ••••••

d 88 * • § -2282

•

e

8

nnoo « o

■ — ft O ^

tO to O fH

H • •

— - or-

838

CD rH *5

O ft

M

3

3

I

+»

a

8

1

^ OkH • . O • CQ * O *

H •••• • •••••

— O O • • 0 *0000

■

B

8

*0 r- o o o o o

ft O H

O CM O
H Ok

M

a

!

i

o

fi

— O CD • • O • ® t- O C

M •••• ••••••

H rH C- • • O • ^ ^ O H*

— ft f 1 H H « H

m

Z

8

h a»°° 00

r-t CD ©

H

sse

H tO

-I *T

M

C

10

Soil class

3

a

fl

8

>k

£

o o • • o •

§ 8 8 : : 8 :
rH H

o o o o

§8*88
-t ft ft ft

•

B

8

0 9 0 0 lO O

— O O *

Ok O « iH

e-* Ok

> + to
o o c-
o ® eo

“2*

Ok

S

8

1

0

8

£

— ' 9H • • O • CM u* O X>

CO . .

1 — O O • • 0*0000

m

t

8

— *- o o O o o

e- o h ...

C M O

H Ok

M

O

*

1

♦»

•

o

h

2

M M • • O •

© eg cQ • • g •

ft

3HN(0

> CM O rH

H 10 rH tO

«

5

*- O O o rt o

— ft ft ^

1C W ft

to ft

11*
H C-

i

CD

§

■fd

1

♦»

a

8

h

£

to cm * . o • ^ m

O 9 • • O • CD C- o *-

— " ft ft ft ft ft

•

e

o

◄

r* i-h o o o o
— * e-

80 rH C-

H rH

> Q

"■ • *0

* «

H V

►

3

4»

s

*»

a

8

l

toio** O • -+ CD tO 10
w W ^ • O • W <Jk JD Q

— fH © © *# S* 55

•3

?

8

f moo o o

^H 5 *d

rH ©

888

D «

0 *f

H

l

M

ft

•

3

H

e

K

t

I

3

*4

i !

is i
l*h,I

fiillP2

3d

'H

3

£

5

9

a

a

8

a

M

K

a

8

u

at

I

£

*1

ft

f!

as

sr?

i i

• • * •

8 -91

* T i

SS :
• * •

2?

8

i

s~

III

Bd

h O Cl

8 a m

Ok T-t Ok

* W M§ oS

* §2

t

&

I

2 S :

• • •

3:83

rH * ©

88 :

4 • •

i °

8 :SS
• • • •
«-4 ©£

g»n

HOO

8 :?8
• • • •

-* °*

? '??

o o o

8
« oT

rs

►■moo

S *- « o
i) to

W P *0

— • w

£

5. I

2 2

&

4»

h

*3
. s

ilfib

• fa $*
- • * °

lllls

I

wi

xi

9

3

■ft TJ

ji*

%d

8

1

8

- V

1

2

?

— ■ w O <

3 • ’

£ Mil

1 1 1 1

i i Nllll! i

: s

i ft

ft

rH rH O A

5 £ l

-

S 3838°

•+ rH

«

S 2_g|8§°8S3

CD 1C IC CV

tO Ok

rH tp

tO CM

« io

CM M

8- OOC

r

o O O o to o

10 OOOOOOOOO

CO T W H CM

rH r-

O to

*- cs

eo to

8

E

S |°i

rH

S 383°°

*L rH

ea

• 2S^2®°° W|°

« 8 8 8^8 ^ S

CD* « CO rH

3 2

rH ©

a s

1

♦*

o

ft

4

■o

rH

■H

►

s~ s°a

H ^

W OC9QO

o CD CO CM

2 £88S800S8

rH ▼ C- ▼ rH flO

W* rH CM*

cp e-

e g

*- CD

3

•1

59 3

•

5

i

H

M —

»tO O O O

f

H

O O O O O O

/

O OOOOOOOOO

o o

i

SS 'HO°

• —

s

fH O O O O O

° «33000000

N 3

rH rH

i

£

_

5 o o o

o O o o o o

O OOOOOOOOO

O O

Jj

•

n o o o

o o o o o o

o OOOOOOOOO

o o

hsJ

Is 1
s

_ » o to

n

r

S 3 ° 8 3 °

2 ti5°J°oo«>

S *98 2 'Hg
« «r «•

8 §

9k C»

1

- rs

s

« o»ono

8

n

3 f8g°S°8K8

« H* j

CM O

a s

o c-*

9

3

o

iill

o

nil

*1] f. *!t|lt|n

jslun piliiilli

I

■-

.

0

CVJ

o

•H

« £ • • 3 S52 • ' * ,#H|3 ►

5 00 • • H • • rH N to A . • . • O r-4 M ot

*"■ • •••••• ••»♦«#»*«» •

% O O OOO O O O £

£

Si

£

to

eg

CP

r-

* *H * . to . • o 0^*0 • • • . H H n to

ri • •*•••• •••••••••• •

Si M O ^ OOO ooo £

o

W

a>

H

5 d 8:88:3 3 3 8 : : : :sss ? .

Si •* ° ° -1 ooo ooo

2

s

g

§

H

* o o « o c

w 2
ri

4fr

o 0-000000(0^

8 2s s

H r-i

M rH

5! S

v a

«0

eg

o

*H

- | 8°5oc

’s 8§r°00”g

W ©T r-T

2 §

- a

O

OJ

a>

rH

- s s°rc

o a> t-

H

H*

’s li§000085

w" r-7

2 S

0 0

• a

8

3

•

®

•

•

3

£

o

r-i

^ «g» • . . .noo »h

r ® ► h ^ ® . . » . to © o '#

® • •••••* . . •

£: 0 to o >-c «o w n o at

& ^

u

s

i

S3

*H

--8 8 : S3 : : S SSS : : : :CS3 2

® • •••••• •«•••••••• s

2 2 *1 fi «oo o >c n to

3 « rH 0 HHH rH r-4

♦ *

S

c*

H

_ ® S*^£*2 HO© . . . *n<«o rH

** Cfc • CO O • a* 0 0 rH . • • • ^ a H to

_ t •••••• •••• •••»•• •

d 3 © o *3 lotow h # 'f ©

J rH rH H1 H H rl Ol rH rH

** ■«*

3

g

M

o

H

o o o go o

o •

— ©j

03

a®

o o--*s-oooo«o

8 PSS *S

S 2 Z

o »

tO M

0 M

8 8

r-i r-i

§

H

8 8°8°°

s °.

— M O

V)

©»

o g3goooo82

O r-c 0 to OJ *

to W tjT H r-i

co m r-t

0 0

o-

O 0

O CD

w fi

W 0

8

a>

<H

in q o to o o

- 8 8 88

s

<*>

S 8grooo88

at w to ® e- o

£ S' 2 8 5

O O

S 8

s a

5 a

8

»

H

^ 0 O O to o o

5 ^ *°

S 3S3°0008|

tO + V rH

8 8

00 o-

s a

CO

3

a

s

s

8

CO

s 8 ° S ° °

Oi t- r-i

S 8SS°00°S3
• •» •• •
tO * rH

8 8

a a'

I

rH

3 § 1°^°

§ sisoooo*g

• ftf rH

8 8

0 rH

t-“ at*

•H rH

H

8

*

- 1*

11 11
t -d® 8 S5*i?8 |

8 8|oE « ■ "?S B 1

• -is is

1 lIPIl ej|5ijl«3
. |Ss‘lS- ni

1 IsiiSll illllllili

o a 6

s -

1 i

Sc

*

£

i

•H

i

O

•H

4*

H

4» •

a v

i -
8 8
8 ~
3

r-

£

rr *0-* © • « O rH

SI • t • » • • • •

^ • • 0 ► W

0 to o ► 0

r-< rH

&;

3

• «o • • © • ® •© ©■

H • • • ••• •

-s • • -58 a

0

t

J

-r* o®.. © • 0 m 0

O • * • • ••• t

•H 0 ©- • • • ® rH 0

- ffi 0 r( O C»

rH rH rH

Total

2

•

««H

a

!

o o o o ooo

So s g

» «S *)“ <o"

a*

1 %

©• rH

1 »

•

8

•

•

3

0 0-00 0 O O

as is

s a ” * g

a

§ S

a a
a •

S

a

I

8

H

I

o o o o ooo

88 £ 5

► « rT 0 0

rH

Hf>

a §

0

0 a

4»

H

i

O

u

I

1

m

a

•

m

m

Hj

O 0 o o oog

t- 0 *0 0

s s

e |

i *

•a

9

•

H

£ 1
« •§

•* CD • . © • H; oj 0

— 0 ot . . • eg -J* to

0 •••• ••• •

-'0 0 e- •) o

w rH rH

# « «

• ®

^ o
a
«
to

3

® 0 • • ®*©>r^ ©i

8s- « • • 0 • 0 0 0

* si © ’ * w * ® « at

-a n a -

-A

0

9

m

£

H O

SS

13)

*190,100

50,130

0

0

5,710

0

58.280

o o

N $

i •"

H 0

©

©

a

8

•

<

0 CXI o O 0 O 0

® ©• ®

■tf o» 0 ®

oa 0* 0 ®

0 t- 0

©»•

8 H

02 rH

H H

a •

m

s s
as

0 2 O O 0 O c-

~ S8 2 §

r-i « •. .

— t- o ®

2 8

® H

V rH

02

Property class

Farm

Rsal estate operator

Timber operator

Power company

111 other

Reeort

Residential and industrial

Wild land

8

8

H 0

S S

5 3

*

&

6

Slj

30 a

. 8

® ►

'JS

o v 6

**

e ■

S 8

&

MSP

m

i

o

ts

f

I

? 0«D.. *H • H« ® 0

i n •••• •••• •

» rH c- t- • • 0*00 CVJ

4 — W C*- 0 00 0

>r~. O 0 O . O • 0 H o

80 •••• • • • • •

»r4 OHO • O«W0 o

i — ' rH

> ■ — ©»0»«# 0*0® ©

I® •••• • • • • •

® ® • • o • rH ©( ■ ot

i 53 eg rH 0

IP o 0 O • O • t© 0 o

t— ' o rH O • 0*002 o

mm

8 S
2*"

is sr° “°s
1 #*•

8 l

d

j? »S»°

i

8 &

2

!S n°° -°g
10 0 02

S S

rH 0

©f

rH

m es°° °°s

— tO 0 fr.

©a*

8 s

0

IKHH

§ °

■3

*rt

It

1b

0

3 2

Is 2

l|l{, 11

© o ^3 u ®

*6^833

11113*“

S

Vi

•c

8

O

3 1

g ^

Henrietta, Richland County, Wisconsin

t

►»

♦»

§

o

o

§

in

a

V

K

«T

p

p

©

1

©

K

5'

S

«H T3

ts §

O © P © rH

O j= U ©

p o -H ©

e *h ^

Ms

» o ^ 1

CC £-< Pn <d

£

V

©

•

Ai

♦

o

Vi CM

O 0»

H

8 v !

© * O • • . rH ©1

’5 S -8 * ' - 38 •

> — ■ • i ii

S O p
a © "

rH

«? • £ * • • oa «o

^ w*0. • • rH OM

00 •••« •••• •

— O O O O ©V

a • •!

s

o

£*•£-• • • to w

<0 • tt • • • t* CD •

^ •••• •••• .

— go o g

a

a

r-

® • t>- . • • c~ CD •

CD • CM . . . © CO

£ £ ' 1 ,<Ji *

8

o

r-

<$•©• • • iO C- .

— o . eo - • * ao o

*3 i • * » •••• •

— ' ^ O O rH <*►

^ #

Total

o

CM

Vi Vi O
O O rH

P • V

S S
° l •

Vo©

• aw
hi ■»-* o

CO • Ok . • • © y •

•••* •••• •

©• g> • JO • • • Ok (0

— CM CM ©CM

II II

8

a»

H

ot o O O O O CD

© CM CM

— O rH

to •

©

rH

2 S

CM

©"

rH

-M-

a

Ok

rH

■h o o o o o eo

O CM CM

S “ N

— e^

rH

5 *

H

•*

8

Ok

rH

o o o o e»

O CM rH

^H tO

— o

CM

-kV

rH O

©
rH

rH

CM

•

«

©

*— 1

rH

©

H

V

p

©

S 5

P

«

Vi

©

©

N

Ok

o

■s

5

♦»

•rl

i

Abandoned

2 o o o

4 ■ — •

o o o o o c

o ooooooooc

5 0 0

H © © O

0 — MOO

O © ©

rH -

— ' C*- rH

rH © o o c

rH © ©

to rH Ok

Ok ©

n — owooooo*

3 g 5 ww^

<D «

CD CM

iS Cft

CO t-

■<# oT

rH

!<

3

HO O O O

o o o o o c

o ooooooooc

0 0

•

p

S

p

*

*

©no

—— MOO

CO © ©

t-" rH

rH © O O O

rH © ©

CO rH Ok

Ok ©

JO rHOtOOOOOOtJ

a 8 8 WNs:

©* CM rH

CD CM

in Ok

eo

ajT 0k*

rH

V

s

p

o

3

© T

H

£ r

£ g°S

© o o o o o

© rH

0 goooooooc

rH

§ 8

rH rH

©

■n

P -r

a ©

• a p
©da

■H

© t:

® e

03 *r

© o o o

-

o o o o o o

0 000000000

0 0

P

£

c

«:

a

cr

T-

© o o o

o o o o o o

0 000000000

0 0

* s

is

©

o o o

o o o o o o

0 000000000

0 0

* fe

9 p

M

2 o o o

o o o o o o

0 woooooooo

m in

e* e*

Its
' §

5 o o o

o o o o o o

0 000000000

0 0

E

fi

J8818

rH © tO

©»* rH

i is000

oT ©*

6,113

2,526

0

1,483

0

0

0

20

20

134

a a

oT

rH

V

§

o

p

1

H

1

©

1

Ad

©

O © ©

P H .2 O

tls 1

o i o m

3

lilll Isiiif

O I

© ©

M M

0 0
© © 0 0

13ft

0 0 >1 >» ? &

i

s 1 £,!? s 3 |

f i 1 O

1 3 1 5 •* i • 3

t P * - ftafi 0 1 •

1 liflllillll 3
s a

Henrietta, Richland County, Wisconsin

o»

I

S

0

k*

0

CM

8

®

wi

b ! SS : : :s 3 :8 : : : : : : J 2

H • •••••* ••*••••••• s

- o oo ooo ° 3

s

O

rH

R 8 ss:::s 3 : 3 :::::: 3 «

— C? O O OOO O o

s

®

rH

■ — CM n H • • . H CO • is * . to ©

»-t • •••••• •••••••••*. •

— CD O O OOO Q g

■H

3

O

H

a

®

r-t

© © r-t o o a

« 3 r‘* ®

r-t •

— «H

00

® ®o©ooooo

o o ®

rH © rH

O M O

2 8

rH

00

CO

CM

®

rH

tO r-t r-t O O a

w* CM CD

r-t CM r-H

r-l -

*“* r— t

00

w ©OwfoOOOO

O IS rH

CM CM CM

°s s

0* ®

rH

0^

s

o

ft

c*- ifl’fooc

— © CM 0*

O © CM

r-t »

— r-t

00

® ©0©00000

S S 8

° 8 £

© CM

CM

00

0

p

H

f

«

0

0

0

3

£

0

>4

0

d<

s

Ok

r-l

O ©©-•••© ©•©••••••CM ©

• © d ^ CD o o o *

— W CM r-t r-t CM OM r CM CM

** <&■

a

o»

*H

r-t ©©•••© © • r- 1 ••#••• O ©

co to a» >0 ©cm Tf ©d

— W CM CM CM CM CM W

§

o>

r-t

^ » • © . . r-t 0i

® ©«•••© CM • © . © ©

C'- Q C-- © © CD r-t ®©

— ^ © © © CM © CM ^

rH

s

H

W

CJ»

rH

o ©©ooo

© * ©

— r-t ® CM

© -

— rH -0

3

o ®ooooooo

rH © e-

CM J 08

© ©~ oT

rH

3S s

O CM

CM Ok

CM C-

00

CO

CM

c»

r-t

8 g-S ° ° °

® rH ®

© © rH oT

— ©

o oooooooot

rH © fr-

rH w

rH ’f rH

r-t r-t rH

DO O

© ©

r-t rH

<8 S

r-t

<C»

O

CM

a>

r-t

© © o o o o

© » o

© ^ ©

^ go *-T d

00

© ©OOOOOOOC

O CM Ok

0- ® ©

■0 © wf

rH rH rH

D © ©

r-t t*-

© ©

8 8

rH

00

l|

8

O

rH

- 8 S3000

© © CM

r-t

O OOCMOOOOOt

8 £ 3

D CM ©

2 8

rH ©“

8

<3»

r-t

- S 3 8 ° ° °

M ® #

rH

Q OOWOOOOOC

5 ©5

D CM ©

S 9

rH ©

8

®

r-t

- 3 2 8 ° ° °

rH O 5

rH

1 go«ooooo<

D CM ©

a 5

rH ©"

84

1

O

1

X3

l

8 |l| \

i hi f

1 Ilf 32*

•a a 3 © ^ i a

1 liilii

o £

11

«ii jts . ?

8j|is-:-Sg3

84p--RtPt©gl®^

g rlS33>?«S*3Ig -

6 l

1

§

g

£ 9
w 3

i

I a
5 *

g

s s
i ,

s

3

SI

I

gs

g

8 £
5 s

*

b

&

£

0 O

*

• 0 O •

°i° °°|

ooo o o •

> o o o o o o

10 o o o o o o

8 S

s s

I *

£

0 to

g~

£

OOg°

&

£

- 2

CM O © O O O to

s s.

le

ll

0 Ot 6 h

(4 ©

iflf S

£0 wH O

cs h pu

d o o dh,

t k « E= 4*

8 8

■0 C*. o

O CM *rl

M O Be

& H -

| S Sr

8 ° g I

H H O

I I i

e-t fe g w-«

g ° 1

3 6

1 ° fa
♦» © ®
O ► O

o <n

S £

£

S3

— 0* • O

— 0*0

e-ooo ooo

s 3

s 3

8.

O

£

— • 00 • o

o • <
o • <

o «c

O CM

o o

o o

o o

d d

o CO

o

o o

d o

o o

d d

s I

ooo ooo

ooo ooo

3 3

^ Wji O o o ooo
©

(3 <9

o o o o ooo

3

£

£. o

3 & &

g

s

4»

9

1

t4

©

9

"3

■H ©

S3

' • rH

® t» <

• h 5 0^0

• h O ® «HH

iasa*«8

. « H * M £>

.

'

.

5

0

*

£

hi

:

!= Mr •'n •

i

£ s.

Ssj

H

s 8S?S 5{£8 8

- »«j<yo o ^ ^

1

«

[P 3828 8 1 8$ 8

g OOH o o ^ ^

S

a

|S 3282 S ! S£ ?

jjOCO o o ^ ^

s

o

is 3228 sisl 8
•••• • | • •
gOOH O O ^

3

s

£

V» V4 o
O O ►*

♦* © V
111

III

rt O <# ® ® ai © ts O

« •••• » * » « «

*• J-IOOO oonn IO

— © o | *9 C rlHH |

• 1 « • 1

3

a

n §323 2*2

— • • m m

IO r- H « H

M

* .

1 5
&

£

- S38S 882

w WWOtO CD M IO

* » 8 « *

4»

8 5

i

8

a

3 222e SIS

<M 4* O ID H

4*

i a
i

•

3

H

O

*

&

i

•3

»4

K

4»

1

S

E> *
.;ji 3|

• fc ♦* 2 -H ©
8 h o • «h

§j!!3«ac

MK h A, ^

1

i

1 3

£ 3

5

1

. §

©

9

^3 8 ° c

M *—

> S5 o o o o

30 ooooooooc

02

0

»OI

S3 * ^

0 «-' M

13 2s°S;
~ 8*rt*

ss 5ir°°Ss*

i ’-'s ”

s a

iH W

8 8

!

s

4 r“»

s® ° ° c

e

o o o o o

50 0^0000^00

o o

© CO

PrlT»t«

l

f-

► Off

* 8

— M

.

!i 2s°S;

" S''"*

if 2SS000IS*

•8 V-*S

g 9

O iH

8* 9

h

2

2

a

S'

s.

js 3oc

o © q o o c

S *2

air^iia

H M

a 2

© o.

81'

3s,

2

§ mi

1 Mil

1 Illiillll

1 1

1

S~ H ° 8

Is

SJ f0(,0i

55 °S8000SS°

*4

*

ii

|i °°°

o aooss
© »<

J| ooooooooo

° 3

i]

|5 ra

s irsi

a

Is ZSr°°SiS

8 “'3

3 5

-» ©

a 8

ill

*»!

1 — woo

i

* 5 g ° o e

’§ §8S000S8°

jj ©

8 a

]

IS 2°S

p -

J 8S>ooc

•f

>s 8S3eoe3l8

N

8 S
• a.
r *

?

©

jd!

ill 1

i pi

1 5s «

„|2AirS f

i**hL

i Ml i,

ii piitiiili

h

, Forest County, Tlsoonsln

©

l

o

0

ft

©

At

Is » 88:882 883 : : :3283 5

tr rt • **#•*• tsstvsssa* .

H ^ ^ oo OOO ooo oooo

85 3 S S :sgg 888 : : :S38S 9
™ ^ • •••••• •

ooooo ooo oooo

Slo S 12 2 * 2 H IO © . . . CM © © © P

WtO to CD CM • H* © CO to W PJ . . . « rH W N O

^1- o oo ooo ooo oooo cj

3

o

Eh

_ a> to M o O m

£ -? « © « © rH

a w to © hi o

© rH «

rH P rH

rH

S JHH°OOH

3 © co io r>

01 tO rH tO CM

©* rH *T

rH

S 8 S |

v s

00

^ JO 2 O Q N

9 ^ 2 9 w to

WH tO O

© rH «

— CD rH

«*

IO © © rH O O o CD

s ess §

8 -H*01'

383 S

© P-

v s'

00

© yP co o cm «o

So 3 £3 " 8

© rH «

•"* — rH rH

N
■3*

£ HJ J°OOS

S oS? 3

a -H"

i- w p- V

<o w © ©

© ©

» ©*

©

00

O rHrHrlOt'© WfHrHss»n^tOlOP- tO

g^- rH eoeo.catoto CVJ CD io . • . lO rH P- io ©

©— r- « to p w ^ ^ n to oi w t# n ©

<& ^

£

O

0

ft

©

At

1

P

8s “ " ^ : 8 S S Sg8:::S582 S

®- r-' moV«>5 ntt ‘ ' a

8? s OH :ass 23S : : :£88S S

a- « ton “tt ' ‘ 'not* o

» a

■d

©

m

©

•

3

3

o

E-t

to o o o o

s~ S S8

CM to - . • .

0> ~^ rH © CD ©

h m g

8 8 S S ° ° ° 3 !

© CM tO tO cO

| 2 88

"J o 0* n

0 © P- rH

“- © P to

W rH

© P

i

o o oo o o

8 o “ °. . ® S

© — to o p^ d

rH rH P- CM

O OlOOOOODll

© © © © 5-3

rH © © © OP

8 3 S 3

©

iS8 2

© © «

“ i

8 5 I P.°^.

© — rH OP- CM*

rH rH © CM

00 10

o oogooogc

o © © rH © r-

8 28 3

ill 8

i to ©

8 3

© © rH O O O

C IT- «A 0* CM ® W

g « to rH IO CM

H rH CM rH rH

CM

<5 rHOt0OOO«0

© SB 8 25

j ©" © v «r

O rH to

®S 5

S 8

*0

0 0

0 ft

5 i

8S I |g° 8 s

H ri 0^ rH r-I

CM

>2 -HOrtOOOOO

S go J 2S

s w‘®d

O N P

©CM ©

© rH

•T cm

N ©

*= i ir*s

“ s-' J

s SHoooai

J CM © o aT

83 I

rH CM

CM ©

u

s

8

4*

•d

1

M

s

«1

o e o

-r- +*H£: ©

1 i?| 1

i ilj.il

f s|«a3'

0 OHd I 1

0 ftOOHAtCQE

o £

ll

■d © q o

|au«

1

o ® " ■d 44 K b

iittlsfrl

i

•0

\t g

I« 3

3

O

3

T

<D

_ 0

g o g

i p

s * s i

°« (•«,

8 '38

0 *H

rH ©

O ©

g !•;*!

•O I Hirf

<0 -* *5

*• ©

IP 0i

O o O Q

SrH rH #

to IO ©

O I o

© i p

« i o

a. if j tj-

« a»

s e

38SS

p to rH cu

» 0» ©

:s"

SIS

O to o

O <0 D-

m h w

3

W O Mo

a» e- rH «o

S* co © to

H « O

ffi I rH o
^ j o» n

io o to

«

© © a? ©
© to © to

to in a> a>

’I I « to
© I P 0<
• I • •

to to ©

I o

f w

I to

0* to » (

S^S'

sgs3

© tO P CD
CD ** » O

” g-

3 2 3

o to 5

*■

ft

s.

o

£

to IO P- o
OH9N

H CO tO lO

© i

CM I p

g

3

a

1

■H O O « +* O rH
03 O .C f, d

© Pi •*» o -H *3

# h O in o h h

■3|SrHK«£5

C H O H O

« E< At ft

5 S

rH
rH O 4*

2 £ 8

H» -rt

fli

i s

p

ft

©ooo

OOHO

0* © rH CD

tO O tO rH

© O rH O

rH O O O

O w CO ©

o o © o

0 0 4-0

o o o

o > o w
o h o o

to o p o
dodo

s I 2 2

o i eo ©

©OtOO

wood

<3 * r4 o

• • • •

o o o o

888

H rH

*

o o © O o O o

s &

^•vra

-f t *f

I IS
I P

1

■H

u

♦»

3

0

■3

■rH 0

S 9

X 4* rH

O h -d

* * O

» • •

© rH O

o I O rH O

• I • • •

O I O O O

3

iiiiaai£I

5 5

e a

w -<

4>

fe 8

g i

I “

i $

« ts

-I Dh

•a

»H n» O O
»Q rl ^ H
O’j'HO

— rH* CM « V

— <5 to to o • rH r-t C* tO

<o •••• ••••••

•H O to 9 to O .OMCC

oo to to to o t» o 9 to

£

8.

e

oooo o • o o o o

8888 8 *8888

S°*

* N

,4 to

to to

h eyi h to CD o CD

® to © » rt K

^ ^t ® to ®

w O MO O - CO tO CO r->

© CM IO Q O • ffl O 0» pt

co eo * 5> to ^ to

O CO H CD

n mo o

r-t 01 r-t ©

O O t#

8

rH C»
9 <o

to to

H tJOO O • O ^ O W
N N tf) ^ o • H N N N

lO CD tO 0 0*1*

to o> io ©

Nrl H

oooo o -oooo

8 888 8 '888 8

9 0 0 0

SH H

^ H ©

««s

o

OOMD O • CO CO O

(D W Ifi Q O • m O 0» r-t

to to ^ © to + to

to CO r-t ©

cO C- (0 to

r-t 9 H ©

O O a*
8

C" o o o o •oooo

h- o o o o • o o o o

O » « H o • C N (0 W

t» (EON O • tO O Q O

to rt .h to © to « to

(0 H CM r-t O O o

8 g 8 $ S

r- o

8 5

O • IT <» <• «

w cj oh oi c- O' (a co

— ON^tg o ?ocv:?S

h n e- h cd <

h S8B8 s

sis

M CM

O • tHrt

- S #. £ 3 3 -
a as|

8

I

3

*

O

5

ti

if

2s

t •

o

if

• rj ® r-t to o.^o o

O "* •••• •••• •

, 9 * « 9 o.r^o CO

ft *— CO r-t 10

!£

Total

le)

1 0.12

0.01

-O.OS

-0.1B

0.00

0.02

♦ 0.00

i 0.01

U

l

8- S5SS S :85 a

• t* • • « • a

H- gooo O Og g

§ ~ R88S q :SS 8

~ good o * o cj

8- 8858 8 : 8 « 8

rM- ^OOO O Og j

w v
o c

■*» <

8 9
° ?
*4 C

"8

9

r-t

<0 tO lO O O • ® CM o
h • • * • • • • • •

is ?■?■§ ° *•" a

8

9

r-t

Total

Hfflir « <» o e-

to fr* in c fr- to

cm — - r* to e- o *

9 to -

r-l tO r-t tO

«»

CM t»

3 8

«e

t- o a a* ' ® o to

S3- 8 S ® 8 8

9 N * * «t

r-t r-t EO a*

r-l r-t

« a

o

S*

o 8P88 “ ° 8

CM — CM ■* ® tO

9 H • •

r-l — r-l CO IO

4fr

0* M

9 9

r-l tO

- C>

rH

r-l

e*

■

i

3

a

►

♦»

It

8

1

Farm

Real estate operator

Timber operator

Poeer oorapany

Al] other

Re sort

Residential and Industrial

Wild land

g

£

*o

s

o

rH «C3

5 s

£ 5

13

3

w*

I

8

5

•

r-t

**

4*

3

1

1

5

H — to on

C r-l to 9 to

e r-l CM

%4 ' —

in

1 t 1 1 1 1 1 1 1
i i i i i j i i i
i i t i t i • t i

i 0

1 1 CM

1 1 fr-

5- 338

♦» O C H H

S3

rH O IO rH rH IT

tf e- o to C

® to CO H

OH a#CMH'CO CM lO C P-

rH MfltO^COHtOH

rH tOW'I'OHHOO

rH CM 10" rH at* ©

O 10 to

to aj* 0*

CM O CJ>

rH* CM*

aj* ail

o o o o

*rt

r-l 9
■O —

£

o o o o o c

rH

O OttlOOCMOC'Q

rH rH ® #H tO CM ^

^ r-l CO CO

0 «M CM

2 «

rH rH*

e

8

£

3- 338

** ® tO rH r-l

rH O IO rH rH 1C

S

cm ■e*^'9tooi09e-

O •O'r^O-WrHOC"

rH (OCOrtOHHMO

rH W CO* in rH V at

rH

O rH a£

to 0 4

CM tO

oT rH

CO H*

•o

r-l

rl

Pt

CO o o

■o — to S o

CO- w

a) —
rH

CO O IO rH 9 V

£ ¥> w o ®

CO w h r!

Q CNOCDOlf. CO-O

tft rHQC^rHCMrHQCB

iD^OMDrHOH

tO CO CM* *0* CM

85? 8

rH tO C-

co o»*

rH rH

r-l

S3

XI ♦»

rj n

rH

c

i « o o o

1

o o o o o o

O OOOOOOOO

OO O

4»

—

O IO o o o

n —

£

© o o o o o

0 oogooooo

°s s

ll

I

Pk

h O o O

h

V

° ° 8 10 8 °
rH

O rHO-O^tOOO®

IO rHCMrHrHe* C'O

rH 9 to CM If j CM

rH

00 0

10 S 5

-e t?

jj

o 8 ° °

B2

§

8 ° 8 8 ° °

8 853SS°88

3 to jh « e*- to

00 0

8 5

to* to*

n*

If

M o o o

O rH rH

is

1

8 ° ° “ ® 8

S gSS82°S8

rH CM IO ® to CM <0

rH IO CM* rH

0 t* 9

H* rH

CM *

CM* CM

rH rH

838

13 *

N

g o o o o o

S5

S Sg§g§°88

= 9 S3

CM tO

rH rH

It

i

1

jil!

o

mS

si .

1* <H 3 O

tlj s

jji

lliiii

|I

■5 « 8 0

21 tt 5

0 0 _ .

0 q r. ►. 8 P

0 • j 2 |

iliMl
1 lilliilii

0

3

I

3 H

S£ 1

I

Little Rice, Oneida County, Wisconsin

s

9

rH

o

— IO • • IE CO CM CD CD IO t' H ■ H P ffl 11 ©

to to • • to CM CM CM CM CM CM © CM • M H N « CM

- o oooo ooooo oooo <j

o to

a cm

M 3

£ __

— ' O • 4 O H O o lOtO'M'C^tQtOOtts-fCM eO

4> to *4n www wwwwwWr^HWw «

H • •••••» «••«•••••• •

— 9 ooooo oooooooooo o

^

8

o>

5 8 :388SS S 3 8 8 8 S S S 8 S 8

H • •••••• •••••••••• •

■— ooooo oooooooooo o

- I53S

s

o

-j | 00SS2

r-l

40-

9 WHH490MD

r4 CD Ifl 9 <D 4 mo

»-l C t- rl H (C m to

CM r-T

S? s

CD OO

tO P-'

<9

4 tO

is

O O N a W C

® to to to rH

H

♦>

a* HHBOW44W

to mCMCM'fO^-l®^-

-h nnOrip C' cm

CM r-T

8 S 3

O

tO 0

«9

8

O

r-

O O 4 W (O co

O 8 « to r-i

rH

H&-

CO CDCMAlO'H'fCMCO

o- WtOO^tO-HC-fi

rH O N H H P- CDCV

©T r-T

3S! S

lO O

to

■99

»

®

8

O

•—i

« * * 3! ® 9 CM to Tf CO 4* • rH IQ tf rH C-

e- • •nows inoNoow •hoiQo 9

9 • •••••• • ••••••••• •

-** ^ e^-4«^io to^tioioio co kj ^ ^

a*

r-H

o •« WOOO OHHffinOWW4W C»

^ *o *«oio<on®> nowaSriiOrt(DW9 o»

— ® -4« o inioiDtnic^^wn^ ^

o

CM

®

rH

Q • o 9 CD O to (DWt''#fflOWt04llD O

r* ^ • « O on © tfJOWt^HtOOJCDt09 o

• •••••• •••••••••« •

totfitrtoiric^'d'toio'-# to

«* 4»

i

•o

®

B

«

S

3

"a

4

E-

W

a»

rH

to o o to o o

<0 to CM to

e- cm r- to

to

— * ^ r-i

<9

to o 4oononon9 9

8 83833 SS88 S

CM tO tO CO CO tO P-” «T o' CM*

rH IO CM H rH *0-5

rH rH

58

»

rH

O O Q lO O O

now®

£ *H H tO tO

— t* r-T r-i'

B9-

10 nononono

CO jH90(D0Ht*

to 99CHOIOOO

CO CMtOCMtrTlO V 0

rH to CM rH rH

to to 0

to is CD

CD O P-

IO* CM

CO 4*

rH rH

<19

8

a*

*— •

Q OOOOO

^ tn to cm o

— ■ 4 h to c- n

■» • •• •

— to l~i r-i

#>

O OOtOtOOQQO

CD OiONWi0049

to 00900W(Dffl

CO tOtcTwtOlO c^to

-H IO CM rH rH

IO IQ IO

to ^ 0

CD tO IO

8 3

rH rH

<9

r~

a

s ;
3j

©

CM

a>

H

to O O rH of o

— - P c- to CD

to H H

IO P-OCMIS^fOCMto

Q Q O W W 4 tOC^

^ 4 W 4 U) rH CM IO

CM rH tf 10 tf rH

rH

O CD ®

to P- CD

rH to B*

c~- m

CM CM

8

rH

to O 9 r-i -* o

— CM H t> Ifi CD

CM O HHH

■tf (T, W N C- 4 O W ID

CM WtOIOCMCM^®-®*

IO COrHtOtOO CM IO

CM* rH ^ C0~ 4*H

rH

O rH rH

•O tf ®

rH -tf 10

CD*

CM CM

8

a

W O 9 rl 40

— tO H C- O CD

H . f-|

tf CDIOOIO-'M'QCMtO

CM W<OIDMW4eOtO

to to rH to to O CM to

w* H 4* CO* 4* H

rH

O 4» O

© tO CM

rH « «

ffi

CM W

i

s

c

c

t

B

■81

o e •

• 4* *H XS O

S 2 8 ji S

H H X3 O P,

Pt O 1 O <o

Vi -O W 1

i *.11, 1

4* 2 TJ PtXl

1

8

S £

-g -O

J83

>0 ta 0 0

i ««*. B

0 0 r. >. 5 &

w 4» 4* rH rH S B

0 ® ® -d S S

^l-isaa^-s

h & 8 a'a'0'0"? 8 l

8

•0

ll H
aa 3

m

3

f:

& 2

«a £> C £>

sses

• o

• • • •

*er s

«o • D ^ e

• ► « cs

m m n

NIO

3 8 8 8

' *- O

it s

28§3

3 1 8 2

ssea

lO 3 H H

o o

a

i

r?

to

- «

i 1

t 3

s i

I *

OOOO
^ MOfl
CD IO 41 Tf

SR5S

10 0*0 0
rH to e- cm
n is a h

HMW^I

S. o

O 4» I

i

•a

■P © P. 4-> d

e ft g ti a *

♦» o B « f «rl

B O J k 13

® V 4» O -rH *3
® V O B o H H

B r-\ JQ <D ® © iH a)

5 JIHKCC^ ^

O C O rH o

h K H P< Eh

g g

® t*
£ £

«o to o

■? • w 3 2

* tO lO

$ »

5 8

3 0 +»

ts

4» tH

o?5

O B

5 S

O N « <#

«o cc e- o

o t- o o

0 9 0 0

— to eO CM o

H lO N It)

«o o eo to

o o» o o

oooo

o . * c-
o • c* *

8S§°

- 88S8 oos

O ts o o

8

!M CM

«. 1

ur

0> rH

I i

OlEQH

® 2 rt ^
H o (0 N

— ' O © <

S 5

JC

1

«

■H

fa

4*

„ I

fa o

O -rH

4»

I* 5

ri ?

c Oi E h o 3

4* O 8 • 4* • rH

• 0X3 0-0

• U 4* O -rH «

. f k O • B H H

5l!h“si

i?

4*

g ^ oooo ooooc

•a §888 88885

j HHHH HHHHr

fft

5 O

4 •

$ 8

H rH

: - 8 S 2 £ 3 8:

S3 5Sc

■4 — o ^ ■* « a

H H rl ~

o c

8 *

li

»

O

►

«

rH

1

.

•

•

r-

e

4*

• -T ® ^ to to cooh N to n

. •* rH §3 ® ©■ OQOHHH

I

• c- to rH io Dor

!S 88S8 325

® rH m m m m

"4 • H H #1

H H r—

O If

8*

8

rH

©-

o

O

O

<

H

♦»

• ^ OCNO O O 4 OI N »

® 7 • • • • ••••••

M * C* M O O 4> *> O O

• H

Pi

® "T O S H « O O rH

•n h ► o co ai

H N C 4 f-

© — ■ «

◄ cm

4* ifi

lO

oa

■4

®

8

4*

44

d

• ^ H MO CD ©• O 10 Ok IO 01

•H OOCOO O O « H CVI H

J-* rH CM HHHH

£

53 issi 8°l

5 w* cJ

o o
« ^

3

10

IS

4*

• -r oooo oooooo

oo •••• ••••••

i- 8888 888888

HHHH p-IrHrHrHfHfH

©

• £ « eo « o t*

1 r • ^ io h

® IS IO ® 4 H O

◄ o V «* CM* CD

H H H rH

88

«o

rH

«o

•

o

e»

rH

«o

4*

a

o e» cm » o o 4* ok cm ®

® ^ • • • • ••••••

cd cm 4' e- ai o o 4 c » «

5”

5 OWHO O O *H

• — * rH ® O CD O

H ©- W O 4 £S

< CM

O lO
8

4

4*

CM

4*

«

«

0

rH

o

a

*4

O CD CD O O O O « O Ifi

® ^ •••• • •••••

M«o o 4 n o o o o w o w

B

■ oooo ooo

Eo 38 s

S~

o o

9

rH

8

rH

*

3 O* * O OOO 4 0)4

• ••• ••••••

D ~ g® ®o oo4oo<k

^3 ® ffl t* O O O 9 CO 9 fl)

•

« 4 w w o g n

uZ: O rH tO ® 4* in CM

10 HW4« 4HO

O* « H N IS

»H *H *-« rH

M lO
9 ©-
O

8

S

o

H

8'

rr ^HHOIS O O M 4* O 4*

• • • • ••••*•

! — ■* H O O O O O r-l O H

c

•<«

3 8 8 ° 8 003l

4 ^ «

>» O

0

D

»

3

•

•

i

®

K

f

1

1

3

H

K

#

!

Hi 3,

|uil3ljs:

©

rl H

!il

1 5

Pm —

» I

Hi

H

1 1

as

Is ass:

- 3sss

- c • • • •

it ° ??°

fc'SSS? ssss S

• ••• •••• •
£000 O00£ £

lb 8853 BS3J s

• ••• •••• •
£0 O O O O O £ £

VH»

O O rH

4» © u

s s ?

5 '

s ss

fll <H #

s

a

o

I*

r

fe

B.

835? g

3883 3

°’??j «

O « «s ©-
©- CM tO *
• • • •
£ o o o

2883 %

0 0 0£ £

OOfiC
• • • •

3n ©* o

(O HH
I I I

® co *

of S3

©•* kT io* rH

rH IS IS «

2 * « # C

CM «o <o o 8

85^

10 rH

o •* ©

S8£|

Cu o
o #» s>

s |a

< ag m
♦» o

h

€

I

▼H

■a

as

m

SI

id e £ t 5

© U ♦» o -n "d

„ • 6 • • rH rH

E3'aS;-jiSiS£*

.55313 £

3

£

■o

i

•o

1

'4

i 3 *°s

kH —

» : ! ! i

! Mil !:i!

1 i

rH

1 to CM

So 8 J

0 rH

h — CM

CM e- rH o CM c

p rH tn IO CO

©- to CM rH a

W «* CM rH

O ^5*fiOOO«tOC

8 888 ®S82

o> ns© c\T

CM rH

CD O

O S-

CM to

8 a

!

H ■ — '

■H ® 4 0©

D «—

2'

w o o OO o

o ooooooooc

CD O

55 co

i

3 *'*■ H

> ® “3

2- «-

o rH O CM O

©• h cd io to

s to CM rH <3»

CM to" CM* r-T

O MlOOOOHWC

8 £88 “882

o oa ©- to cm

CM rH

Q Q

4* ®

rH IO

5 «

Ih

5

■p

o

rH

3

TJ

rH

i? 3°*

—

o to to O O IO

S S8 3®

rH WH4000C0C

CO S « S 5 S

«" io «o"

8 3

O O

e» ©

rH rH

0 r

•H

4*

d *g
© d 4
•o 3

- \

5 ^

H

— ' OOO

5

o o o o o o

o ooooooooc

rH

8 8

rH rH

1

s s°°
“

S goooo

•O CDOOOOOOOO

o | -

§ 3

I!

ooo

i

o o o o o o

O dHOOOOggO

n n m

rH rH

© s

©- ©.

o> o>

CM* CM*

sl

ii

H 5

_ «°2
£

CM 9 n o wo

rH « Q ©* rH

©> O o» s

4"* rH

3 asr°88S°

IO H rH

© n

8 g

© 4*

rH

HI

a © j

® o o

•t

* ss°es

to rH

I 3§a000|38

• rH ^ 9 rH rH

h V

e S

wT V

rH rH

8-£
rH lO

—

t gr°°

IO CM

•T

3§|00088°
V cm"

8 8

CD S

S o“

rH

2

8

4*

1

jiii

o

M

4

of ©

H H3 ©

sl? |

||1||I

Illlll

5

p —

IIP

Jiffs r

ilnnmi

3 H
£ 3
£

'

'

; •' r i ^

'

3

S

K

91

o

§

p

fo

3

2

U

0

*4

2

“2 “ :S8S SSK : : :8S2$5 3

—* —* oo ooo ooo oooo

8? 8 8 £ :8S

0> H • • • • •

•H — £ O O O C

58 ggg : : :3S3;3 2

o ooo oooo

8« 3 gg : 338 5SK : : :S?!Sg 8

5^ oo ooo ooo oooo £

T*X

Total

* ©• * o w tc

tO — * «H O O o 4-

,.'J 91 9- to eg eg

9 H a

H — 91

<©

& M0 9IOOOOQ

91 O o Q 9> 61

9- C H IT

CM « 91 tO*

O 9» O

*1 91 9-

tO 9-

•H «©

^4 H

-a

a- 8 £S°SS

a *"1 * rt w

-* — ’ bT to"

y

® ocDr-*oooe»to

to N H N o <D

^4 MO 9 ^-4

V CO* to* if.*

S3 I

s i

8o § S|°gS

O r-4

0-4 — N

a

M N08)000W«

O tQ ^4 to 91 ®

tO 4 [O N f-4

CO* to 9? V

91 C* O

w8 S

s a

<9

S

©

©

(4

©

A

2

0-8

f>

8; * 88 :888 88$ : : :S888 g

s - a s a ■ s • s a* 3 a ’ * * a " * a a

3 88 :S8

N ffl • .

® — H «Q Ok o 91

-4 c4 eg ~4 h r-4

5 CO to tO • . . 8. O o H o>

W (> ® D • • . to 4 IT rl m

M'-O^* 8)0 9)8) «C

W -1 -4 »H f-4 »-4 •— ( «-4 ^4

f

* c- h • £ o o in -o to • • . o e- <

r’^T ° to cr • ir © «o moo . . . c m <

® -* :. •* to ffl m ioio4 -t * t

^ ^ W W H H C) ^4 H r— 1 c_(

36 S

is a
\

Aaaorsed 3)

Total

o o o o o o

o — o §5 8 es

9) tO • > «

® — 5* to o o

»-< 91 H 0-4

H

o>

S 2ggo°°oo<

O 8)90 »

s ass «

»-4 CV) «-4

38 S
'i . ^

4 O’ r-T

5 «

o o o o o o

9 f- 00 9 <D

£ -r w ton CS O

91 IO • - - -

9 — 91 H H O

H to 91 H H

«*■ M

O tOOOOOOOOC

8 ggg 88S

3* SSS

0H W *-4

it a

si s

«r

s~ I 8§°§S

3- a 38 S“

rl

-»

8 S880008gS

00 to M> to OOO

8 S8*S 'n‘v'

r4 9 ) r4

%

:i i

to N O O O o

O « 9) 40 to CD

u EO 91 to m in

H ■**

9) NfllflOOOOOC

91 9 9 T flO <E »t

to O CO CO K 55

to a) m" cm"

H 04

o m

10 «H

4 tn el

R S'

a

5 1

to 9? o o o o

O — o 91 to to CO

V w to 9- m m

H H ■#

S 388000»g«

® ©0 9 91 95 0-

» 9 WH

•H *4

91 9*

to CC

O

S s'

CO 940000

j? rH S ® © t8 8

91 *t0®00000'-

91 in m 9- o <r -

to in cd to c\) «-

to* ©** tn ^4

^4 »>4

91 ?»

Ok

8 S

4*

1

0

I

.

M

©

T I

3, 6ff 1
s al| , £ 1

5 jLh-s s I

« SofiilSft

o 2

11

1H2

ell5*l i

i r|

«i a

| SESI-i'tsIsl
6

•-4

3 -

8 I

Cv.'

*

s

C4

3

Q

1

Li

3

y

fc<

o

O

♦»

c ♦>

H2 ©Hr49 © 0 lO CC 91

■ 91 •••• .« #

♦*^4 O O *• r4 9) 9- 0-4

£>■— 9- CO ® CV) O © ©

- s :

g » 5

© — hi

0 0-4 O JO • 4 JD it rt 9-

|3 r : s *s s

m

<

■O -- 9l tc. 91 9- ® (P .—I 0-4 tn

flO • 0 » 0 •• •

o M r-4 4 8) 40

0-J ^ 9 9 9 N ®» O*

43 OOOO O O <3

© C- C9 CD CD 9 8) G

0 «»*® 9» o O

!- sss* 2'*s

5

©•*

rr

§ a

0-4

t4

43 8)8)00 mom

© <0 0 9 8) Cvj m 9

B O tO 0-4 tO 9 N 4

©ffl p h n* n 0-4 ^9* q

0— IS- to j) 4 0-1

0 CV) 0-4 Jj OD

◄ <*>

g 8

© 9-

sf 8

S -

3

|

to OOOO OOO

0 w ffl 9- o o m

0 ffl ot to 0—t Ok to

0 ? « ^ -© r4 r-4

is — 0* 0-4

©1 0-4

<S <-

8 S

m cv)

i i

0-4

O

£

§

•o mooo oom

0 ^ O O O 91

« ~ ^ *H 8)0 4

0 tO « a • 1

© — ' to to 91 to

1

8 8
m 0

8 i

KOt

©

i

0

h

£

|,_ S S S 8 « « 8

© in Q ^4 Ok CV) to

^ - W .-4 r-4 ,-4 ,-4

8 8

m 40

0-4 »-4 I

<♦ 09 1

T3

® o» m to «o tooQk© ok

0^ 4 o. H (O Ok <V 9 a -©

©tj- Ok O CO 4 ®8) N 4 in

0 04 0-4 r4 rl r' r4 04 H 0—4

1 •' O 9

^4

s

*© Oooo ooo

• 9-rnm

b 9 0 to r 40 <-4 to

©to 9 « 9 « Ok CvT CD*

G W ^4 91 cs)

-C

8 2

0 eg"

S £5

99

« omoo moo

© 9098) CV) rn in

8) p) O C 9) O

M — * • m m m m m m

©CV) 9Hrt« ffl 91 M1

S- 8S8'' 8

I S

Si' 3

0 <»

Area

n iB to ^ ^ m ^4

p 9 98)9 M1 0-4 O

8 “ s* 3 3 2

0 Q

05 C

O

pH H

to

©

s

%

9

>4

i

o

£

r-4

©

•04

(4

4->

1

s 2

♦»

” s

“ e

0 S & -3 g

s s ^ =

2 &§ s ^ ga %

m 0 j3 -0 c

® u *» 0 w -o 8

©GO 0" M H H «0

S«!Sg«^8 1

t £5 h fli C E-. <

S

|

8

a

a

R

J

fc

§

U

r-i

&

.S

♦»

5 s a
^ js_-”
r;

« 1 1

» M *: r: r2 ^ ° °. ^ c.

® h m to 0 9; 0 ' t. to ir

•h — h .-4 m c- c-. eg 9)

to-r^ 9 9 id w 0 c e^ a#

»H D 9 eo 0 OO0-4® 0

f~> — ' OOOO Ooo. 0 0

910 .... .... .

® H O 0 0 O 0 9. f-4 r*

St fc

0 8,-e

i£ |

0 — 8) 9 9 0 OO tv -Cf

0» — 9 If Q. 0^ O •’. K M* H

-4 h a f cv 1;

9 O 9 li 0 1 C r, . ’

M CD .... .... .

® toc-to® 0"VH© rf

2r oooo 0 0 c* 0 t-k

V) 9“ •••• •••• •

® ^ O O O O tO r, ■)

O m r-4 r 4 O O 05

cr 9. h 9i a

» S »H 40 to 0 to

4

8 5

© H

m“

Tax

_ tO CD 9 lO C0 • > ^0

O — Ok H C Ok Ok

jj m to m p; to o

H »-4

9[ tt.

eg u?

9»

'-3 OOOO 00 91

- ^ ffl

H

eg 0
§

9 O H - O IT

^ to S -? H ^4 CV)

■4 h evT V eg ©T

3 s

«*

H

ssl

H 0
< fi

33 3 S 8 5 0 0 8

5 » 0 0 n or

H “ • a

H 9 H

8 8

eg h

to

3- OOOO OOQ

5" 8

3 0

3

H

©

|

H

©

s

3

0. 1

S 5

e 1

a g 8

0 » & a

5»f|rP

• hi ♦* O H «

i 0 5 85

Ci K f. (1. H

3

-0

s

I \

o

E

■I

s

3

I

&

01

00

s

o

I

?

Per cent

(is)

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

H

ssss §°?

d P- » N «H Cv

O H • • •

◄ — CD CD tO CC

3°

©

o*

to

o»*

to

d

©

43

P

d

D ■ O (D ID ID • O <0 • (O

l § S S S SB 5 : s 8 : s

E

O

8- 558SS 8°S

d id tO P- CM rH CM

OH • - •

^ — CO » CM C*

H

CM O

in

a

CM

rH

rH

*

a

I-

fi

<T — Id P* O CO • Ifi N - CM

^ •••* ••••••

rH HM«Srt • CM CO • CO

H

0

k

® ’ ' 0« OOID

• to CO CO P* CM o

H H HOW CM

D >—

<

8°

CM

rH

o

t*

«

rH

,

cc

P

d

© -* H CO « H CM • O CM .CM

C CM . .

•H IO CO CD 00 CM . C» h • —

* — CM CM Id rH iH

M

© — • o to (to qop*

P rH tQ CO rH id ^ to

d rH H CM to

o — » - •

sj H H

r

5

3“

«

a

a)

H

O

H

"H

a

-»

3— COOO O • O O • O

“§ § 8 § 8 8 : 8 8 '8*

9 H «H H rH H H H H

n lOtOCMCO O O O*

> — ^ » CQ ^ tO C-

H 0» # Pi to H <¥ CM

^ CD CD tO CD

3°

©

®*

K»

3

©

oT

to

£

ii

3

id P* C ^ tO • to CM .CM

CO ••••••

rH C* CM tO h* . CM CO • CO

fa

•* i/: o to P G ID

*-* tO CO P* CM O

©* HOW CM

1 —

C O

P-

CM

rH

8

CM

rH

♦

h I

sr

| ^ tO CM tO P- CO • rH CO • CD

to O P HP) • >H ip ! IO

P- h# a> to COP- P»

a

*

0» O tO O O CM

— * WHOP tO i~i

t JO CD 9 * -1 p-

tC to CM O

rH

© O

P-

H

8

8

rH

O

to

+

c

SI

■H Cl

CM rH P- rH 0> • x* O • O

*T •••• ••••••

w N D (D O Q • O H • rH

CM x* rf o rH CM CM

2 «

e

c

O CM CM CM O O CM

D» xj* CM © CO O

« o c*- ® cm co

rH to* -H

e°

to

©*

8

to

CD

4J

c

«

u

4- d
§*

rr ococo o . o c, . ^

w •••• ••• .

— ' OOOP* o • o .

k4

c

◄

o o o w ooo

- H

t# o

rH

Hi*

rH

s

0

m

O

►»

■

H

3

•rH

d

♦»

i 1

|s i
*fl Is

u o< g it p a

■ . © .a d -3
. . • 6 ut 833

S 11 1 Sd45*

3 °

i* H H

2^3

•

N

,8S

O Ot c

rH

© f.

© d «

8 ff 11

ONO. O . 40 CO H

5 8 25K : £ :35 8

— *•» T ii i

d O r-

d o ♦

HN fl
o» t-i

rH

^ © ip • © • to to

HH© . to • M to rH

© •••• •••• •
OOO O o O Q

a ■ ■ • i

It

5

S

o

•H

~ »SS55 S:S8 3

- go do d ‘dcj d

a

o»

r-

O. V © o to • IQ a> CS

— * O CM to CM • h# in ip
© •••• «••• •

“ S°°° ° °8 £

8

o>

r-

O N ^ « to • CD O pr

— p* to O • lO»A© IO

IO •••• •••• •

- goo o o o g

Total

•r cent of

increase of

1926 over 1920

(T)

-26.1

-52.2

-61.0

-71.9

-39.6

-48.1

138.2

*D

CM

O*

rH

g g S J S°|

to • • « «

- ^ H in CM

o> 1/9

IO o

cv) to

4»‘

rH

'r

PJ

CM

o»

rH

a> CM <c t* ©ON

o 5 5 N CM tt

— * © S> tO rH r-i rH

CM - . -

— ' © rH ® to

© ©

io ©

to to

-

a

CM

o.

IO JO © O to O rH

■tf O O o rH

— £S IO C>- tO CM

H « • • •

— tO CM tO T#t

rH

0>

8 a

•t* CM

P*

CM

09

m

«

rH

O

>»

fi

d.

O

f

••

_

Fartr

Real estate operator

Timber operator

Power company

All other

Resort

Resident ial and industrial

vild land

Total

Abandoned farm

Abandoned

to o o

to rH 0»

; ~ rH

1 <H

a Mil

1 i t i i i i : i :

i i i i i i i i i i

1,468

i

c

6-

O O V3
~* tO IP t|t

O to ®

rH .

— O'

If j O CM o O c

CM tO P- tO '

CM rH © rH

CO* Id*

>CM tOOHtOtOH*U9li1cO

O CM © cO COrHttQCOl

CM tO rH CM © ©

to id 't o»

rH

CO o

rH Hit

3l* CD

O of

IO CO

s

a» ooo

■ —

o o o o o c

o ooooooooo

o o

Private

5

c

E-

O O ID
— Q © t|

© tO CD

CM

1/9 O CM O Q C

CM tO P* tO H

CM ^ © rH

CO IO

CM tOO^OtO^ldldcO

a s s a

O Id oT

rH

2 3

HJ- ©

o »*

tfi co

d

«

43

«

rH

rH

TJ *c

rH C

CD 1/9 IO
— ©HO

IN rH rH

© O IO O O r'

IO P* CM

CM lO

Id H|iONOOH|t#H©

O to rH r- rH H# to 1/9

Id to Id CM rH

•<* CM

to o>

CM C^

■M* CM

P** (T

© r-

*rH a

*» -r

S -d t-
® d -H
■o © «

I i

tO OOO

*-*

O O O O O C

O OOOOOOOOO

O O

t

|

<r

cc

— O o ©

JO

Id O Id O O O

to

Id QOOOOOldldO

n N ^ rH

8 8

H- hF

d 0

SI

^ g

5 000

O O O O O O

° 08S0S0'OOC

8 8

rH rH

M 8

© 4->

i E

P •
B §

to O O

- — rH

tO

n o cm o id m

H S S ®

.

CM CMOtOOP-OOldO

to Q © © • 0»

© ©HO rH

+ O* CM

©• CV)

o ©

© to

CD CO*

d

S5 £

(S © ©

•

o

OOO

CM

O O O O O Id

rH
to

id idc^^oooidido

rH tO tO rH Id P*

tO tO tO rH ^

CV* CM* rH

© S

to CM

P* ©

1

a* ui i/9
-* c* to to

rH rH P*

CM

3 o o o o o

CM*

© ldrHCQOldOl/3 0*©

<J> ^ © CO

CM* CO*

rH Id

O Hl<

9) 0>

Id ©

d

$

o

o

4*

!

i

1

iifl

• Oh ^ W
O

8

M rH

8 e .

«* H J3 o

8 14 Z

1 &

V t> S 1

1 i« 1

3 3s2-4f
s fsys5i

E-i d O O *"» PH OT

£

li

o ©

8822

5 M » ®

o o ►» ►» ® &

w 4> 4*HH S 2

O « ® r; 2 g £

r 2 .!? i? « S’ £• & 8
S1S|S3 ■ |g
° $ 8 5 g g 8 -

d 0 “ - Q. D, jd O 1 ©

3 f-g S.S.-S-S

5

rH

3 H

g 2

s

0

8

8

I

a

a

*

£

o

0

«E

8

9

rH

- -

H CO CO • rH • tt (Q tO ffi • • • © tf © © Cft

to to ©• 0 • 0 . tO N H N • • • H rlio N CM

- o oo o o ooo oooo o

8

Cft

*—

'T 2 If- • ** * ^ ^ o w • • . tji a c © ©-

0 CD CM (ft • CO • Cft t* CM .ft • • • CM CM 0 0

— rH O • o o ooo oooo

8

Cft

r—

0 H • tO • rH tO CM CM . . . O H« CD IQ r-i

to to H . lO -r-i <0 to « • • . to O © lO to

H • ...... •••••••••• .

— CJ O OOO OOOO

rH

5

O

s

o*

rH

'ft t-H O O to C

— «o N

CM tO IO

rH •>

=»■

H* CMtOCMOOOlOrHa

to rH C- CM rH »H CV

IO rH 'ft Cft

r-i tO r-T

CD CO

IO CO

If) C-

Iff c-

8

Cft

rH

w O Cft o to c

— - to IO CM CO

rH O tO

H • •

— r-i CM

CM CfttOtQOOOCfttOCM

fH rH CM 'ft H CM I

«V rH C- CD

CM* Iff CM

to Cft

rH r-

CD IO

CD CM*

rH

O

CM

Cft

t— (

©- IO rH O O C

— ' r-i IO CO CM

O Cft rH

rH »

— to

0>

'ft CftlOmOOO'ftrHr-

tO (ft C- (ft CM 0 CC

CM tO rH tO

tO* ©f r-T tO*

CQ (ft

CM

tO tft

CM to”

rH rH

0)

p

H

e

T3

©

©

©

©

©

©

<J

©

h

o

0

2

tO

CM

Cft

H

to O CO • ©- ft* CM Cft to • • • tO IO O CD <o

^ 9 to CD • Cft .Cft COtOCft . . •rHC'OO 0

0 WQ to o >© C- 0 * * * CO CD 0 0 to

CM 'ft 0 CM tO rH rH CMrHrH

«•*

a

Cft

rH

r- O to . t# ft}* Q H CO • • • CO to CD w CD

— O o to .CM • is O4l'ft...rHe*0'ft

— rH lO to CM to toc^io CO O 5ft ©•

Q CO to CO rH r-i rH CM rH rH

8

9

«H

to to O • M • *H tO CM rH . • • O CD O tO O

— 'ft cm cft • h< • own . • .onoo h<

— ' rH 0 9 CD 9 r— 1 rH CD O CM CD Cft rH

CM -(ft 0 rH 0 CM -H rH rH CM rH r-H CM

<*> H*>

rH

0

*»

O

H

tO

CM

Cft

r— •

to o o o to c

to O to CM

rH to O

— rH H ^ H

tO CD

<0*

to IOOOOOOOOO

CD O O rH to 0 O

CM to CM to to t- O

0 af af uf rH

(ft to CM Cft

rH

IO IO

tO rH

rH tO

'ft" to*

Cft rH

CM xft

■e>

8
Cft
«— 1

o o oo to c

to O to CM

- — ©- ao co cm

to - *•

'-'to rH (ft rH

CO Cft

0>

to 000000000

to Cft to CD to «0 to

CD r-t CM lO tO CD (ft

CM tS Tft CM

0 CO CM 0

rH rH rH

0 IO

5 O

to* to*

CM to

” &

8

Cft

rH

O O O O O O

O to rH o

— to cd to e-

~ 8

rH

O OtntOOOOOOO

to to Tft to O Cft <0

CO to CM rH CD C' rH

Iff tO*rH*to‘ rH* CM

rH « ■* K

0 0

e 8

CD IO

CM IS

tft IO

<•>

©

0 ©
S|

8

Cft

r-H

- s s?°s°

CO to CD

rH CM

cr CMtS©-000000

fH to rH CM CD CO 'ft

(ft ©- ©- CP

CM rH tO tO

rH

to IO

0» rH

■ft ©

CM tO*

CM CM

a

Cft

fH

- S S8°S°

CM rH CD

rH CM

CD CftCNtOOOOOOO

(ft ©• CO CD CM

CD «0 tO^ ©• rH

CM rH tO tcf

CM tO

3 3

of to

CM CM

8

Cft

rH

OM O Q O CD O

^H ^ CO

W rH CM*

CD CM©-CMOOOOOO

rH CD tS Cft CD CD CM

Cft O tO CD rH

CM* rH CO* tO*

r-i

rH rH

8 £

CM tO*

CM CM

e

o

o

♦*

0

1

•O <0

* 5 &

O *0000

ft © 1 i p *£222? i

3 S -§ *8 |

i Sl|,l| I?!|--iU

0 S 3

3 H
& 2

8

9

E

1

O

a

♦» ©
0 0

8 ^

• 0

B P.

Total

(l2)

67.1

179.9

181.9

a

a

121.9

110.8

87.8

i

► ©

ES

!»

rH 33 O • rO * CM CD lO

rHrHO* •lOrft'ft

fH tO CM CM CM

©

3

<0

O

— « O CM 0 0 0.IOIO 0

© • • • ... •

rH 'ft CM . tO CD lO

O CD CD tO P) CM

rH rH r-i i-i r-j

Total

•o

c

«

1

>5

oooo oooo 0

tO'ftp'ft O CM Cft rH

O tO to tv CM Cft CO tft

Cft ©- Q to If) to 00 IO

10 ^ 0 o© n

rH r-i ^ ♦>

•0

•

©

©

O

1

O 0 O IO OO0

CO O rH CD O Cft

0 rH CM -ft CM CM

CO (ft* to* ©■“ 'ft If) Q
— - 0 tv cft to

CM CM r-i

0 0

CM (ft

CO 0

of fH

s a

©

4»

a

|

s

I

■s

B

H

0

fa

§

OOOO OOO

KBS 9 8

IV W tft” 'ft"

IO rH

0 0

8 8

cm” 0”

©- rH

rH <0

Oft

•0

©

O

Q

•

©

V

oooo 000

0 tv” tO

<f»

8 3

'ft CM

S s'

•0

3

©

b

O

0

P

£

<0

8

0

1

'fttOCD© 0 • rH 0 rH

CD CO 0 . CM 0 rH

0 CM *ft r-H rH CM 0

’ CM rH rH rH fH

<»■ 0 --e

8

©

1

e~ rH CM 0 CO • rH tO tv

H* CD CV CM tft .eon) Cft

H* rH CD rH 0 0*0©- CD

— CM CM CM rH rH rH r-»

Hr>

0

V

S

m

ft

0

|

P-

*<

0 Q Q Q OOO

CD Cft tft -«ft CM tft

CQ O 0 CV tV CD

'ft Q m” 0 CM CM*

0 0^0 O

'f.' ^

O O

rH CT:

rH rH

•rfT cf

O CM

0

C fr.

0

9

B

©

©

B

A

(2)

$192,050

73,055

297,210

4,485

4,800

0

126,750

O 0

0 -«ft

0 cr

CD ©•

Cft CM

% **

- ,

Area

(acres )

0 <C> CM CO O O Cft

Tft (ft co ©■ <o

— (ft CM 0 rH 'ft CM

rH “ . «» «

' CD CO 0 CD

O CD

'ft tD

CD H"

Cft” rH*

0

Property class

Farm

Real estate operator

Timber operator

Power company

All other

Resort

Residential and Industrial

aid land

Total

Abandoned farm

a

i

g

1

a

E

&

8

iH

1

Ratio to total in the
respective class
(per cent)

9

0

CM

(ft

rH

— fH Cft CD O CM. O0 (ft

CM .

rH rH H* (ft O fH . Q CM rH

— CM r-i H* 'ft CM 0

0

CM

Cft

rH

— CM Cft O CM * CD O O

rH C*~ CM (ft O °

O

CM

Cft

rH

— - CV CD 0 • O.'ft'ft 0

O .

rH rH O O • O«0 r-i O

— CD 'ft

0

O

Z

0

CM

Cft

t—i

— C' rH 10 0 CM . 'ft CM 0

Cft •••• .... .

— Cft H* CM O 0.00 CD

rH 0 0 tf CM

0

CM

(ft

rH

^8 y

9.5

1.5

35.1
0.0

70.4

20.2
19.8

0.0

8

(ft

rH

(7)

O.Q

0.5

66.7

0.0

6.0

25.7

0.0

Ten

0

CM

Cft

rH

CM (ft CD O 0 O CV

— 000 0 fH

OOO O

^H rH rH

M £1

N- a
a

8

0*

rH

0 CV 0 O '£ O 0

S a

a'

O

8

rH

28|° °°S

— HO CM

— H

«>

s .a

0

a

.. .

8

9

rH

9 0 CM O O O

0 1© 0 5 ^ 0

H* tft* 0*

0 ©

5 e

0*

Area

0

£

0

§

rH

- § 8 S 0 §°g

CM 9 H O 0

0 H

0 0

©■

co

©■"

O

8

rH

5 0 0 3

9

8 0

0

a

©

9

rH

O

t»

4»

6

!

Tarm

Real estate operator

Timber operator

Power c crap any

All other

Resort

Residential and lnd us trial
’Tild land

E

©

Vt

XJ

s

0

H fl

5 I

£ 1

x

'

.

Three Lake®, Oneida County, Wisconsin

Total

g ^ oooo oooooo

"9 8888 888888

| Hrt-lrH r-t «-t fl *H rH *-4

; » a} n o owe

- oottn ^ c

A ^ rH rH © © r-

o rH • - « •

■© -' CD © JO P> OC

rt p-

® <>
rt

3

S

©

3'

A

a

s

a

:

H

O

+»

8 ©C-NO © O W eg P- rH

* ^ ••••••

wnoo p- o p- o o o

•H CS lO O O O IC tO u cO

ft

® £- Q -h m ca n «

f o n hw o to

AlO ® N H P- c

o H • a • a

◄ — - m eg o m ©

o m

rH m
P-

a

m

8

8

d

H

I

4»

o ? °?v4 t ° ooa>®«®

si 888° 8°8^3S

•

V CD CD « O O tO

9 “• w »h p» « «o

A rt ® ® H to rH

■© — ' *H i— 1 IO rH tO

rH Cg

eg ©

00

rt*

rH

rt

to

CD

to

rH

1

cc

♦»

§~

ow ^ w c o o o a» o o o

m o rH o o o n w o w

• — *

© rH ©OOO P- O rH

A *-h C- rH •-* © eg

B — - ca ca co

cu o

tO

«D

eg

£

Total

Per cent

no]

100.0

100.0

100.0

100.0

100.0
100.0 1
100.0
100.0
100.0
100.0

a o> cp co in to eg o

c— o m c» to © o

A ® ^ rH ^ © rH

© ©* © JO Ca“ CD

w ea

rt

3

S

©

i

1

® ^ CD rH © ® CD O CD CD to O

a s i is i d °* s a i d

ft

© co cd eg m eg o to

® r: w H t- H, M «o

A P- O* a» rH «0 rH

* • • « •
◄ rH rH IO rH rt

rH eg

eg ©
CD

rt*

iH

rt

tO

©

rt*

rH

«

a

CO

-s

rH A

■*»

6

o— . oooo oooooo

to .... ......

A— OOOO oooooo

E

o

CO

a

Em oooo ooo

©

o o

o

§

♦»

g to rH to o eg o o o p- o

“ ? 8 8 8° £88880

S~

ft

£

® p- eg p* o ® eg o

© —■ © o w m rH

Art oiopi eg to

O “r * * > a .

© IO H P> © ©

a

1

8*

♦»

€

Tl

H

D » CO o rH OONOOn

o .... ......

u eg w 5h S3 55 r^ o ® © o ©

£~

£5 ms ri

S rt* rH

® o

Of

rt

to

3»

-H

O

o*

Property class

g

H

Jj

!

O «H

£ g

w :

. C a

• §f 3

|Ml!a*,s

3 .a-

S£

a

D

£

S

A

•

ft

v* ®

O rH

S E?

moo® M OH O rH

- Sjgtjg go«^ j
“ . •

£

o to
d eg ♦
M ®
rH *

j_ SSjSS S 83 n 8

| co o cp o H t> o o o^

1

0

© t3 N

ta© © O pa Q ® Ca (TJ

Htfd^tO * •© rH P-

■ — ■ *.«• .... .

»©• rHOOO rt P- O rH O

aa •

K

O

38 3 3 s” ? SS g

to rHOOO W«joo ^O

H» ^ -W

c

a

a

© ©

« m o ©t rH o cd m ©i

«MOP rt O © CD to

.... .... .
m rHooo wgoo ^

©s* ^ ©»

Total

c

«

A AO
O O r-

H» © fr
d © s

• SI

o o c

A O tO

©aw

ft tH ®

rH

p«i to to ® eg rH ta

r-. mp«o® o eg eg o to

© 1 © rH m CD rt 1 rt rH

1 I 1 rH to

a

a

r-

to CD (D rH © © eg rt to

C\1 o m eg O © ® rH p-

— ' ® IO rH CD © ® P- tO

10 • » • • • • a a

' — rH rH Pa m fa eo P- rH

a N & -■

8

a

to o ® © © to rt m cn

to w rH rt eg o © rH rt

—a O O H HOHH m

eg - - * ->••-©»

— eg rH co to o rt p-

rH rH ©

H© ^

8

o»

r*

eg ® o eg m rt o rH eg

moom ® o cd cb ®

— ■ eg to O rH to O rt rH

r-1 rn.rn.mm. O

eg eg co o»m©M

©i 4-

Property claoa

Farm

Real ©state operator

Timber operator

Poser company

All other

Resort

Residential and industrial
Wild land

Total

Abandoned farm

I - *

I

I

te

I

o

5

■H

I

Abandoned

B — P- o CD

A rH mo

© rH eg

At >—

m 1 1 | | 1

w 1 1 1 i

rt 1 1 1 1 l

1 SMI!!!!

1 §

( ©

rH

n © m p-

o ^ ooo

♦» o © rt

O rH

E-t a- rt

O © © O to rH

8 88 8S

© HN H

m p*pa©egQO©©r

© rHrt©w©®cgp>p

rH OPatO rt © to r

m m oT ieT kT

O* O

O <%

HO ©

S 3*

o

H —a

rH O OOO

O —

«

0 0 g 0 0 0

m ooooooegoc

eg rt ©

eg p-

p- o»

•

£ ^

\ £

rH © m P-

© — - ooo

h* © CD rt

O - - *

E-« rt

O © ® O O rH

8 8 8 8S

©* HW* H

Q P-ta©CgQOW©r-

O rHO©cg©©CDP*0>

rH Opao rt rt to r

m c » 10 oT to*

Ca BO

® o»

® rt

0 3'

T)

g

■0 Ca O ©

a — rH O

Sj; « ^

8 8§°“8

0 rtmooomcg®ir

8 888 MS_r

eg* eg

»8 8

eg rH

p ©

„ ■d
Sc

rH B

3 1

-H

a

U -a

* « eg o o

1”

s

W OOOOO

O OQOQOOOOC

0 eg

C~ S°5

om ©

I"

0> »HOHO

8 8S *

rH NN»NOV)H«c

» 388“

rH eg*

rH rH

3 8

O* P-*

A

I

§

is °°°

O OOOOO

0 goooooooo

8 8

A

^ to 0 0

S w

r

0 0 © 0 m 0

8 8 8S

rH

8 H80’5M°

to* r-T eg* eg* rt rH

3 8

© m

rH rH

•H -5

I2

* S

d 0 m m

♦* —» O

© eg

A —

§

8

5 838oooaso

rH

2 8

O rH

rt* ©*

1

33 P

I «5oos

rt*

§ 8S300a|8°

' rH rH

P> ®

8 2

©* ®*

A

e

8

£

J©

O

ill [

1 . tPiO

jl||| !Sf s if

0 $

jj 5

III2

« * ® ^ A P

- tli-jM'llIl
I |15UiJill

3 H
e 3
£

.

.

■

• -• M •

*

'

s

p.«

£

g

a

a

8

«

•

P«

5s *

M -si

38 : Sj 8 8

rH O ’ H o’ O*

89S jaasaas s

ooo "dooooo cj

8? 3

0* rH

rH — rH

o

© « • H © ©

e*- o •cMine>

• •••••
O O r-4 o O

o © CM . © O CM © CM ©

© © © • CM © CM rH © © ©

• ••••••••• t

OOO oooooo Cj^

Q — * IO

« © ®
Ok |H •

■H- 3

© *H • CP CV2 CD

fr- t- • rH © 5-

O O HOC)

5*rH© * CD CM © Q rH © 0*-
© © © . CM © CM o5 to © ©

ooo' oooooo cj

1

8w 8

» rH

rH — rt

Ok o Ok
© cm © c«-

O CD C- rH

rH

©

©

cvf

5X W W © rH CD ©

o <J> CM CM ©

CM* CM H rH

O O

CM rH

Ok ©

*•* 3*

©

Total

to 3

CM r-i Ok

• r-4

rH — CM

o

« e- o t«- c*-

O CM CM -#

B" CD O' «

O'

8

cm"

Sg800,55S8
© © © © ©

rH CM rH rH

O O

g 5

to

rH

o- S
S3

rH — CM

8g°SS

^ o ok

rH

©

8

to

©©©OrHQO©©
2 88 ^*8 8"

rH CM" r-T r-T

Ok 0

rH O

fr- ©

t^" ©"

rH

©>

85T *

Ok — C-

-H Ol

■©

8 3 :SJ

CM tO * © d
CM rH CM

o

©

t-

rH

W rH C' • O © © rH ©
rH CM (O >©OOk©Ok

©O© ©to©©o

rH rH

g s

Per acr«

to — ©

CM CO

Ok — ts

rH CM

©S’

9S : 8 3

© tO * © rH

rH rH CM rH

©

©

©

rH

SS3 2 :B3SSS

CM OI tO ©to^rto

to Ok

© Ok

r-* oi

ee

5 i

(3

_ ©

O — O

cm r-

o» — - to

rH rH

O

© tr. • © ©

© © • CO CO

to CM O O

rH rH CM rH

c-

s-

©

rH

rH CM • O © O MO
ON© • O to © ^ CS
• ••••••••

O C' tO ©©©©O

«H rH

e* ok

CM CM

to CO

TJ

•

05

05

O

«

3

©

8S 8

O. — *

r-l tO

<*>

8 3 ° 8 8

O' rH 0s- m

rH 0>“ ©IO

M H rH

©

rH

s

oo©oo©©«©

CM cn Ok ©©C^rH©

0©r4 rH Ok © rH os

888 S®‘

© ©

C*- CD

to ©

CM* ©

S 8

■C*

Total

Bn 8-

0* CM

© o o o ©

SS SS

© C'- © O'*

2

«"

0©000©00©
85^ 8S&98

Ok Os 0> CD CD

© O

Ok rH

0 ©

t*T

O

S S8

■0

i

©

o — S

!M t*

3" 8
©>

o © o o o

© © co o*

cc © © C*-

© C~- to CM

rH rH rH rH

©

8

o~

©

©©©OQ©©Q©
©Okt- o©©©©

t'Cv’rt CM © CD © CJ>

8 3' R R ®

0 0

Ok Ok

IS to

© in

to to

rH CM

O

O — Ok

v rt CM

5* —

H CM

s-e°§8

Ok CM to ©

rH

©

8

w"

©©©ooe^g5©iN

©©© ©©is©®

O © © rH CM -M*

© « © « cvT

CM ©

© ©

Ok ©

8 8

si!
•5 s

l CM 8

J» —

-4 CM

OkrtOQO

© rH 5 ©

o n © ©

rH

3

©

©“

M»©OQS®U)S

&SS *538®

© © © to csT

8 2

c> ©

CM ffl"

CM N

i

3h i
— - -
H CM

© CM O O Ok

© rH o e*-

O ©^ CD -»

rH rH rH

©

CM

V

©*

©©QOQ®-Ok©e^

o 88 *538®

© « © in" cm"

P' rH

§ 3

H ©

CM ©

Predominant cover

V

o

H

Pi

*3

S

H

■O

•

u

(0

®

rH

o

3

o

>1 rH

rll 8

CD P 1 3

fell 1

i n

”11.38.

%% *

•p a © cd ©

9 -H •> • £* rH

XJ © ^ o S | +»

■

a

88

X*

D t) O Q

o o _

° Q >* ►» R &

" “ "PS 2 I

- 2 >f J § & | E

: I s

§ ■? g S •* 1 * 2
v,i^-l25'58 5c

g S a* a 0,0,i> g LS
oKp.ptoon'k-i’on

3

3

s 3

0

Eh

X

a

* a

6 S

w {£

H »

55 i?

M s

9 R

©

5. J

a ©

~,s_

rH © ♦»

§

Ok

1—

CM -Ml O O ©Ort© ©

H rHrjtOO ts CO © CM <0

— CM CM © rH 1— 1

3R

o>

r—

1 — - ® CD Oi O rH©00 (O

rH rH©00 rH © CM © CO

' — •“< CM rH

O

CM

Ok

1—

© O rH O CM CM © Ok ©

O •••• •

rH rH O O O OHNO £

4» -H
n ♦* P

0 0 8

:sJ
i! i

©

CM

O.

rH

CM CM t* O rH O IS S- ©

5 835° *83S 8

rH

II

© © tO O O O CM © W

g dnf3d Og-jjd Q

rH

O

CM

Ok

rH

CM O CM O ©O©© ©

— 0 0 0 d OOCMO to

rH

1

©

CM

a»

rH

© © © 0 © © ©

— CM <0 to © ® 0

© © CM © Ok © ©

ft H* *

© ©

© ©

rH CM

- *>

IS

<*

8

cs>

rH

® Ok CM O OHO

0 © r- cq cm

« © rH © IS

rH

8 8

© rH

* «*

O

CM

as

rH

©Ooo © ® f

© fH H to Ok

© e-

s *

©

CM

Ok

rH

~ 388° 8N8

© © © CM tO C»

rH CM* CM

CD IS

g 8

©

©

£ E

5 3

§

rH

e- 0 O O O CM to

O CM ffl ©

CM rH CM tO

rH

3 S

©» rH

CM*

8
O
*— *

-- 0030 go3

— ' CM

§ 3

3

H

©

is

1

rH

©

tH

N

♦»

a

S

6 1

S 1

S.fe 9

£ 1 A

A 3 S, SI

5 &§ Sr g3

• 0 XJ g ©

•s^ssisa

JiIl3JSE

s

•o

I

1 S

fi 3

— ■ I

to 1C fH

oooo OtOOO

SC; ^ o

tf ffi CO

OOOO

O O iH o
*>

!3S

- O O

Sen in in

tf C^ ffi

oooo

So o >

o ^ li

in to in o>

rH tO d iO

tf 1 I

o» o <

r-t in i
o* to (

N (D 0> ^

CT K) <C N

o~ cr cs cr

cr in

rH rH

tf in
co in

w co woo

O rH «o o ct-

ta in cs co

tf co (
o w t
^ in «

’ to m ,

00>H

to tc tO

H* cm c-

s

® p
ft o
OPS
03 C

SS»

C) Pi | I

p © r3
P T3
O rl tj

S 2^ hi'

m

m

:j

a

&

f?

d

&

«

•4

e

t-»

2

I

u

5

6

s

3

g

CM CB O S tf

- — tf cs in a. to

O tf to H H in

— ' r‘ tf h* in

C ' o- o» CM m o> CD o c-

O CD'^CDtStO^fCMCO'P

C • nifitOSlOSNHt

to o in -mT o“ cm

W CO rH rH

••C ®

cd ro

in in

cs’ o’

to o>

Public

— * O O O o o

a> Tfi

Q OOOOOOQOO

’f CD ^ V

8 8

^ d)

I

s

gggss;

co tj> (O h h in

rH tf rH in

w c-o>cMino>coo>ocs

to CDt^OSdCDC&CC’O

CR tO CO in CO cs ot -O K

w o in to w w

W CO rH rH

to CO

O to

rH O

cs" o"

to CJ»

p

<L

XT

P

o

3

•<J *o

rH P

tf H O O >D
O tf (D CM

— ' W CM ^5 CO

cs

,w’ rH 1

rH incnooinc'-wot*

co ^ffitoeo-^rHtocoin

rH 00 CC -Jt W rH

CM id w cm’

r- CM

to to

CC CJ*

rH* to"

rH rH

rH

5 3

P p

CO h
^ C P

X. <0 w

I 1

tO O O o O O

o oo-iooo-og

CM CM

©

p

d

J»

p

p

o

o

£

cr.

o o in s o
cc co s- in

U-1 rH

CM OOOtfHOOOH

^ H ^ to H tf

to w ^

tO CD

tcR 25

CO rH

rH

ft

j

i

*• &

m cj
& 8

t V

o

f O O o o o

o ooooooooo

w

8- 8

P

8S
§ g

•H 0)
H 8

— ' ^ h* o on

CO S tp W CO

— rH -tf rH tf

O* rH

11,191

6,362

0

1,750

40

13

3,088

1,266

0

80

a> O

o» o>

in s-

3 8

P

0) o
P P
d aj co

ftl fe

© ft

O

tf^ Oino>

w a> co t* rH

w CO tf O-j

rH rH CM*

CM COrHO>rHOO»COOW

to cpt^rHeocMCMintoeo

O OWrHrHrHcOCOHH

«o rt co «o

to m

3 8

d m

w to

o o in if j to
to CD to to CR
— • if- in cr

rH «

rH

to csocMootfcoor-

co in to id to tJ* to -M* to

CM CO in rH rH CM o

to in w w w

frO o»

rH

tO CD

cm in*

rH rH

p

i

o

o

p

1

o

T5

l

_

*8

o a) ©

P rH X3 O

» P 1 p

& « 5 o.

Old V)

in -a * i

O i) E w

5 g « « 8 S,

p a t> p. jo

P rH a1 d 5 t

U o 6 h> p, w

©

X) T3

II

o o ® Pf

« p p Si s
o ” “ 2 1

h 1 g g

J-f 5 S»a 8 “3 1

^ ■§ * -t a 1 1 S „ a

8. S.-S SCSI s3 H
g g

t-

p

1

o

3

O

o

d

2

rH

O P

5 g 8

ft

o m

5 S

? S
$ ‘

H ffl « O

in o» tf o

o o w to

O O CM rH

to w

®c- wo
o is o o

o o o> w
o d o co

O tO rH o

dodo

o o o» w

dodo

o to tf. j o

^ si 3 8

NC-lflO
rH tO O O

o o cd in

o o w tf

O H1 HO
OOOO

O O ffl H1
O o' H o

— 00

O O to

8

S£ 88

rH If; CR

' O O c

w tf

S- o

O p

© B

P o

8 P

0)

^ E

(d 4) H

N « E-

§ ^ P O H

o -c p -a

P O rl 13

P O © 10 rH r

O' ® ® tH

S h fC (E ^ •

£3

p

■«*

o §

IB

1925

to t}t rH to O CR SmtOdtOCCMlOQS CD

in tf tj. x © © o to^-Jiif^^cMrHincifj in

— rHoooorH dddddddowd o

J CM
fl CM

a*

H rH
D

— to © n H iO » ROdmOtOHiHCMOi

tf to to if- o to if. to in tf to to in is co io

“ 3o OOo‘3 o’ OQflooOOrtD O

o>

rH

o>

• — ■ CM CM O uO CB CMOtftfcOCOCO^cRtO tf

to oi tji m* id © s n ©n tf n w n ^ mcj m

— oooo-^o dododddddd d

1

in

w

o>

os to W lO cc

— tf CM tf 0s- <D

CM CO to tf to

•— lO H rH

rH

cd tf m . c - h h ffi in w

in ®©<R©tOW^cDtf

CO CR CM rH CO rH CO S

CB CS H C\T

CR S-
S IO

‘O in

rH CO

CM
W
' CJ>
rH

to o CO o» to
— - CO c- to CM (R

rH O tf tf c

NH CO

w

tf owoino>omww

to Stfa. ir q o 8 a' h

" S H © rl fl rl © -o

cs to CO w

CM

© CM

© in
in to

tf rH

rH tf

o>

CJ>

rH

It; CD rH O CD

— c- o> cm in n

O CO CR -M* rH

— ' s’ rH CO

rH

>

CM rHC-'OStf<£)CDcn,0

CR CMinS -f lO H © S

CR ffi W H H W © Ifi CM

CM d* tO* rH

W

vf to

in tf

W CM

3 S

r.»

©

in

CM

CR

rH

s CO CO in O tO fHO If-CpcOtOtftfrom CJ

—t O* CR in CR fH O r-iCMtfinOcOtOtfCMCM o

o* •••••• •••••••••• •

— s R ° CP ^ CD OOCOCTCOtOcOCDCRCD tf

CO rH rH O’ rH rH rH

•<>

W

CM

a*

rH

co cp in tf cm s tfaio>cr n tf n h o w rn

— * ri O' © CR S If, HHCIOi©©0©Mfj CR

cc •••••» •••••••••• •

CR CD CD lO CDCRtOStOtOC-C^CMC' CO

W rH W rH rH

a>

rH

o*

rH

tf o o rH in to stfiotfCMnrHCDt'f w

— W tO O io n H CM C- to in W t'j to CD O- l« O’

— in rH S CD to rH a'tftOSlOtOSlOi— C* to

CM rH rH CM rH -H rH

£

•d

©

(0

w

s

in

<5

c

in

w

o»

rH

O O O O O

co s in m h
— in «o in in o

tO « • •>

O CR S CR

W W IO

t

o in in o if j m o o o in

tf CDCRr-. SStOQintf

CO rHStfCDrHtfUjcOH

S CRrHtfcTtOmS-rHS

CB CR ©

tf rH

in in
o

© CM

© o

(n m
to ©

CM

CM

o»

rH

in o o in co

cm o in w in

— CR IO tf H

in « ~ - -

— co © to tf

^ CM to

io ominoomcoco

in ©wwc'-oinQiOrH

S CBtOS-tOrHCOWWin

CO WWmCMlOWtfrHtf

$ J ® ^ ^

8 g

tf rH

rH in

ff to

S «,

o>

rH

CB

rH

to tf o o a*

to cp in m o»
— CR in to CR O

tf “ ~ “ «

■ — CD CR S CD

S tf s

%

to ©©winincsininin

rl©OWffl«CRC'llD
<R CBSSlOSrHS©rH

tf CM CD rH CM tf (£, tf tf

rH CM tO « rH

tO rH

O to

rH in
to in

to* r-T
* §

2

a j

in

CM

CB

"H

tO CM CM C- iO

— is cp m tf to

CO O CR CO s

rH CM CM

rH

CO ®©HlfO>«tOOH

CM lOS-rHcOtOrHcOtOCS

S ©rHOCOScOOrHeO

s’ H O* ‘ S~ CM*

rH W rH

CS O

g 8

3 3

CM

CM

CB

rH

rH tf CM S rH

-- rH IS in tf CD

CM to rH CD O

toed tf"

rH

24,765

17,5721

286

9,535

335

769

6,378

2,023

160

355

to ©

rH S

tf r-t

S CM

CO to

CR

rH

CR

rH

« m q s s
— s- d- in w co

rH CR CM CR ©

CD tf“ tf

rH

W CMintRirCRcOCOQC'-

to cOCRtOtOtOCRCMCMTf

O ©WWCOCStOOrHcO

CR tf CB in’ CM*

©' rH

2 e

o o

Tf* id

to to

p

g

o

p

1

1

ft

O

o

M rH

-I1 1
III i

oio a

v« -d ► I

0x3 E O

111 s| 1

p d p. n **

a 3 © I ft

«0 rH M ® g

■8S^ 85|

rrt <d

35

o o

o o ® ft

. . p p O B

© to d S

S? p |

P- B- ^

f&p 3

®©V-a Sgo o

PPdW) d ® rH ®

O 1 c H ® 8 H C

^ 'S * - 53 *8 *^ d 3

P 0 « r ft X> O | © rH

rH ©»dd 1 ^ P Xf ©

3 sis.&'Saells

6

h

• ©

a t

a

M

t-1

s *

« o

t %

©

.9 8

8 s e

i

o

£

(E w « • c- • cd w o

9rH 0* • rH • O CD Q

N H tO rt N CM

MOO

n >CDH ©-

r-t • O fH o

O * O CD £

Q tO • ’C *-fO CM

o ** to • to • to IO ^

i°° • o ‘ocj i

S3?

O • W Q Q

to • tO *5

° ‘°i i

SCO to •
co to •

i°° ‘

3 :ss s
d *d£ a

o» o to
• • •
CO tO **

o • o> to o

Si * 5 S co

I *

O WHO
C» lO o-
MO N

CO O to

3 3

** ©- o o

IO tO CD

■* to t-

— Cft CM CO

O O to

H* CM

tO to

l A

«» a p h a 3

•P O 0 ® +» © rH

CD O fO H C
© U 4* Q T* T3
® h O ® E H H

S rt O J ® #Tt t)

C<D0»r-tcx:p;B-+j

C •■H O r| O

fe « Eh p< -4 Eh

o-

IO

Total

♦ tC ^ o p

— S <0 H S

O lO CM r-t rH M

fH • « » • ■

— to to rt CM CM

to rtto^^e^^toc-cM

® CMCMCM**CDCMOtOCft

CO ODtOIOtOVOCDH©

o CS ^ cm" r-T CO to" Cft"

rH CM rH

71,792

89,187
_ 1

Public

__ 0^000
Cft

O OOQOOOOOQ

CO CD CD 3*

3 S

CM tO

s

s

£

rH

0

+>

O

E-*

H> t* H* O CO
ts rt -o s e-
— * to CM rH o CM

CD - - - - -

— to to rH CM CM

IO eOlO‘'*,-,t,C'-*ftOc'-CM

rH CMcJCp'T©*j*OCDlO

tO CDtOtftDH'ffffiOtO

s“ is*" rjT evf rH rs* to d

rH CM rH

CM S-

tn to

IO CD

rH ffi

t' co

U

©

€

3

t3 T3

3 §

fr= -H

CD CM Q CD O

— ' 10 rt ^ rt tO

rH tO CM *# rt

CO CftCMrttsOOtOOO

mffiWOWOttNO
CD W H ^ O tO H C

rH tO tO rH rH

**• CM

CD rt

rH O

cm” d

fH fH

fH

3 g

+* f<

d -d u
© d ♦»

■O 3 a

■h a

© rJ

2 5

to o o o o o

O OOOOOOOOO

O O

4»

i

w

<8

to o e- cm o

— rt Cft

IO fH

CM IDOWOOMOHO

8 g«r 3 3S

rH IO

8 3

H CM*

g 1

i i

p. o
o

O O O O O

O OOOOOOOOO

o o

u
u o
© ♦»
•S ®

1 1

** C» to to to
— - (OMfiOO

CO C- CM iH tO

V fH

IO C^'M'rHrtOCOQfHH*

Cft tJ'cOO^H'iOWifitO

co eo tort cft rH ^ cm

to IO rH

S 2

o at

crT d

rH

u
© o

rH 4s 4»
© © ©
© -p c
cc © 8
© CM
O

— CO to CM ■M'

CM O IO S O Cft

■ — CM CM tO CD

rH CvT

SHOHHtQHDS
CO O'fMOQWmcOH

*#< CDrHOOJ^CDrtrHtO

to* eo* id d cm

fH

9 S

rt

S CM

CM rt

1

CM S tO CO tO
^ IO CO CM
— CM O ^ CD tO

*H

to toomtCipcwoH

O lOCQCDiOCMtQtOOrH

Cft lOCMcOtOrHx#fHtOO»

CM *# d rH* rH S

8 S

rH O

H d

CM CM

u

©

►

o

o

■*■1

8

X)

£

jf

||

o © © x x © p,

^ fH ^3 O .55 a 0

O R 1 d Mot, P ©

©©frtt. o 10 o C *

H 3 O Cft O Ik s> CftOfffl

OlO © -P fH ,1? I? ©0 ©

*1* | « s 1 -p s ^ 1 s §

5 8 5) . 1 8. 811 g§. 1 "3 1

■p©f©p,n ft,o - - p.x)o i ® rH

C -C © 1 Of rH ©frdd 1 * ft. t3 ®

© <H>i©e© ►•©®©J«i©+^©do

■c a h o 2 S 3 ouOfO.odVt'dd©

1 s

s ^

Eh *»

O

FH

e I

0 O

I 3
§ 8

I

£>

•H ©

s!8

4> *t

O O c

** 8.-2

■5

— C^ CM

O to CM

O O O

M tO tO '

H C~ H

&

£

rH 10 CO

*83

CD IO
CO CM CM

O 00 CO

odd

• to c-

• CD id
rt CM

• © o

•dd

o • to CO
0*00

• CD CM

:S8

, o «o

• o> o>

. to IO

• o o

CO O CS

to to
CD

CO O © <

IS CM W
CO CM CO

t in cm o cvi o cc

• ^ S 10 3*

O to IQ o CM o to

O to ^ tO fH

Cft -M* CO rH C-

O tO Q <

u

$

E

&&

O

ffl q

5 £ 2,

« Pt - ■

fsul*

03 hTl

O tt O • ® H H
0 H H ® O ® rt a]

I 85 g3«KK?

h ta h p, e*

&

P

to

CM

Cft

fH

— - trmtOrtQCM e-iooMCMOtocvccDCP** rH

io otoio^ioe>- rttotocortCMCMiMiort ^

rH •••••• ••*••••••• •

■ — iHOOOOO oooooooooo o

CM

CM

Cft

rH

— » rt cft m rH cs cd tomtortmc^tooort to

rH IO tO IO IO rtOrtrtCMCMCMCM*#<rt

rH •••••• •••••••••• •

^ooooo oooooooooo g

1 Cft
rH
Cft
rH

— C tfl H1 Ifi <C O MpffiMtltOHHOO ^

to e>-^rtW*#tO CMrtCMCMCMCMCMCMCOCM rt

rH •••••• •••••••••• •

- 0^00000 oooooooooo g

arex

8

Cft

rH

cft rt •# (»

— ' to m ^ ID CD

cm to rt rt to rt

rH » »

— rt rH

<&■

CM ©CMtJtOOtOCDiDO

W»tDOHWrtt#H
CD CS^ rH ® tO fH rH CD Cft

d tO CM rH

CM

(ft to

CD C'-

rt" O

rH CM

CM

CM

Cft

1 i — l

o ts a. in es

— Cohort

rH O Cft -tf C- C-

rH * »

— W rH

H* *JtrteQ^tO«OCMrttO

eft mm*ftft®oc^OrH

® O CM (ft tO rt CM rH (D rt

CD to CM rH

rH ID

H* rt

o o

rt” cm”

rH CM

Cft

t — i
<ft

rJ

rH t' Q CM O
ID N M O H
O CM CD rt tO IS

rH » *

— t? rH

O (ftttss-c^rtrtfHcft

rt a-®tQ'^otc\irtH,cft

e- HtrHtrPNOrltOtjl

Cs” d cm" rH

_

CM cm

s o

CM O

o" CD

rH rH

p

®

•3

to

CM

o

1 — 1

Motouno eMrtcMo*#*cftOrHCDCft co

— - tot'^ooSrt fHCftcftrHrtcDrtinrHoo rt

Ol •••••• •••••••••• •

^ H*1 rH CM CD OH’COtSCDtOiOSH'CD O

CMrHrHrHrHrH rH rH rH

CM

CM

Cft

rH

n ffi Q ffi © H1 fH^gjcDtOCMCD^'C^CM rH

— ' to rH ^ Js H* cm <os«©iDffitotoww

— m h#* cm rH rt cb ®incDOOe^to«otocftcD o

CM rH fH rH rH rH rH rH

o

Cft

fH

(ft

•H

Cft CM Cft (T) CM rtrtOtcMtrcOCftCMmCM rH

^ W P « ® s OHNSCDOHCD^W C»

— in cm to to rt «o coddindintOrtCDis d

CM rH fH rH <>

■Vk

t-

r)

s

8

a

*0

4

r

8

Cft

H

CM

W

'"H

- §S8l§

to ••••*«

— rH CM Cft tO tjt

Ot ^ rH rH

4*

S 8S8K3S88S

t# CM4fHCMC*r-lOtOrt

d d d rH ts" rT Q* d cm" cm"

to CD H rH rt CM CM

o rt

* rt

0»

p d

to rt

rt rt

8S8S3

— rH rH O 4

- S3 3 3' a 3
A

O OrtrtrtrtOO Ort

® O'OffiffifflrtrtOC

in ®inF-OD©®H*CMCM

o aotorttoo®^ocM

CM ^ S H H Cli CM rH

CM rH

3 8

cr in

a |

&

Cft

rH

(ft

rt in o o o

Cft CM to rt fH

— » in cd cft cft rt

^t m m m » m

' — ' rH (ft tO rH rH

■+ rH CM

5*

O rtO-rtOOOQrtrt

^ s^omort^tow

to e-tocortincocotHrt

fH CM rt fH d rt rt" CO d

rt rt to fH CM fH fH

3 S

to CM

fH rt”

CD fH

a a

!'

8

Cft

rH

— S ® c8 rt ?

rt rt CO to rt fH

rt” CM* rH rH

s inc«*®®Hirto®co

rt •M'®CO®QC^CMOtN

in rtwocD^rttoort

Cft” co a h h d rt" r-7

rH ,

to rt

rH rt

to rH

3 S

D CM
CM
Cft
rH

sssss

CM rt CM CD rt CM

d rt” HH

rt ots®rt®cftOCBrH

S 8 518 5 3 8,888

rH ts CD* rH rH d rt" fH

fH fH

® CM

CD rt

n CD

® o

rt rt

(ft

rH

(ft

rH

» CM tO W tO
— ® rt Cft rH tO

fH rt o ® IS rt

rt” d rH rH

in ISCpCprtCMrHQCftO

in moiwcfiNHffl

co H'inr-ort’tforHto

rt" d codf-Td d fH

rH rH

o in

S 8

Cft” cm"

rt rt

1

o

©

♦»

1

•G

£

M

o

o © ©

♦» fH Xl O

E I ■S 1

oio ©

'S -d ^ ©

a I u . i s,

S dc fti

i |

SS3 33 i

h O O H ft, «

2

<o «d

n • i
jiSt I

° p- p- ©

33-^33 IS* 3

•©►s efo o

Si“sfsi"3 s
^ | ^ 3 -A 1 V « 3

q o - - art p T © fH

rH B»ddt. liM«®fH

© £<O««.*©+>©0O©

OHP.P.ofl*4‘Od®4» H

£ Alaasa«aaa£ ■ S

S £

!:

k

3

8

1

s

I

Town Group 3, Llnooln County, Wisconsin

•

&

a

Vt rH

o a*

rH

M

28

a>

rH

♦*

a

8

s

£

CD t- CM m t • o © IO

Ok w rt * cm ! I©m d

— CM | | rH HI tO

3

o

6h

CD H CM tO • • •+ CM 0»

— o o o o ..oo o

s i??*5 ’ °i %

h

£

s

Ok

H

Ok © © IS . . Ok CM to

— to CM ^ CM . . N 4 tO

~ i°oo • 'do cj

M

CM

®

rH

~ 8388 : : 3 8 3

S ^ooo ' "°*$ o

Ok

rH

Ok

rH

- 5S£3S : :83 8

IO •••• . . . • •

- OOOO oo 3

Oh V»
O O

4* ©

a a

8S

h ©

«> C

Ph

o

rH

O

rH

f.

s

g

rH

IP O CD CM . • t- rt H

3 S“t3 : : S •? 8

1 Ok

Total

8

Ok

rH

CD CM <o ©■ O O IS

MD H 9 t-

!T * rH O o

to « « •

— HO H

H

4»

3 8
-

H

•»

8

Ok

rH

8888 °°8

— O CO Ok CM

CM * * “ «

— H H H> H

CM

•#>

\ I

Ok

CM

Ok

rH

Ok

rH

O CQ CD IO O O CM

© CM rt © H*

— ©ho m

H • •

— h e-

H

a I

a

*•

©

•

CC

rH

O

>k

4*

fa

I

Farm

Real estate operator

Timber operator

Power canpany

All other

Resort

Residential and industrial
Wild land

Total

Abandoned farm

to

<o

Total

o in o o in

— in cm" o

O to IO o

H « *

— H tO

H

o conooNoo

CD CD CM CM H

ffi H H ® CD 0>

d co in* to

83 8

H H O

S 3

- 5

£

Ok o o o o o

O OOOOOO^JO

° 3 3

©

4*

e

2

3

o

Eh

o m o o io

lO CM O

— » to in o

CD

— H tO

H

O COWOONOO

CO CD CM CM H1 ©-

S H H a» CD CD

M* CD d" O

H H

O rt io

O O CD

H rH »

r-T id

to ■#

1

4*

O

H

3

t3 ©

si

O O O O O
£ ® 8

O OkO©OOQQO

O O © ^

rt © CM rf

H H

© H H

h e- rt

to s

CO to

3 •s

fl x> Th

■S 8S

■H 3

© *o

£ 5

© o o o o o

O OOOOOOOO

O O o

4>

h

8

a

o o o o o o

O OOOOOOOO

o o o

si

2 8
o

— ■ o o o o o

■M*

o oonooooo

rt

o rt rt

rt rt

to rt

i|
^ §

o in o o in
— io Q CD

to H H* ©

H CM

H

Q lOOrtOOCMOkO

CD CM IS CD rH

CM H H © © tO

V V CM V

H H

o o> Ok

C" H

Ok CM

a x

. s

r| 4» 4»
© © ©
Is b
* §

_ o O O O £

CM CM

O OOHOOOQO

h- m in ©cm

CM 9) H IO rt

H H

c*k o o

“S3 3
•# d

i

*

0^000

H

Q CMOOOOOOO

^ H CD ©

O'# rH

Q CM CM

*3 8

H H

u

e

o

V

©

£

si .

4» H .0 O

sli e

o’?? &

thjii

piir,

■SS3 S3 S

h o o o ft. m

1

11

g 8 . g,

1 " " 2 i

i|Ur

s s^iR-sac^l

8

a

H

8S

" o 3

an ♦*

g

t»

4*

1

O

3

8

&

2

e

£

.h « ♦»

s

&-

s g
&

— CM

o> -- o to o o ooo

<->

&

ID t* N O
(O H O O

e- © o o
• • • •
W400

o e- o o

O CM O O

CM «# •# O

« o o

CM IO O O
CM O O O

o « o o
d r4 O o

* o •+

» H M

* o o o
!oh o

• o C'

• do

• o o o

• OH o

• o o

* d rH

oo o is o
H ^ CM

o o -r

s

- 3

ooo
o ©

CO rH

s «r

o o o o

$

£

Cft o»

8 3

2 -

g a

« h a

& " I "3

© U d H H3

4* © p, 4» q

2 &§ §3

(0 Ofl H-O
© b 4» o -*4 ©

C h O O BHH
b H 0 ( O OH m

§ is SgK**s

MUEHP.^ 6h

o»

$

p

rt

CM

Ok

H

■ — to h . . cm to io in io • • cD o . «to to

m Ok H* . • CD CM CM CM . . H H • • CM ^

— C) O OO OOO OO O ^

CM

»g

iH

— to » • CD o mss • *rtCD • .© ^

* h © • • rt o toH>rt..rtrt*.rt «

- HO OH odd OO ° ^

C»

H

Ok

rH

— ' ©CD..C'-rt ^tOCM • *rt(D rt

to e^rt*.rt© CM to CM • • o5 c5 . to cm h<

— ^ O do ooo do do ^

3

rt

CM

o>

H

H* H O o ■#

— IS CD O

CM H H Ok

H »

— O

H

•0*

Ok CDOrtOOCMrtOO

rt © rt © ^ CD

W CM CM e-

H d H

H

S 3

rt ©

© d

H

<*■

CM

CM

Ok

H

H* tO O O Ok
— ' Ok Ok

H O CM Ok

H • «

— rt H H

H

© rtort0oco©oa

© Ok h o e- o

to Ok H CO O rt

CD 't H

H

4* O

3 8

CO ©

CM

o>

H

o»

H

seoos

O P- CD

H« »

' — H H

H

c- rtQHOoiooort

CD rt © to CM CM

• i ©HO rt CM

d W H

H

•# H

e- cq

© CD

d CD*

H

<o

p

©

IO

CM

Ok

H

H ffi • . ^ fl H1 O Ok • . CO tO • • rf H

— ©H..rtrt © o o • .or- • • H CM

— C^O ©rt 900 ©rt c& ts

^H Hrt HH H

J8

•H

•*^••0© CQOCM. .■#«••© CD

2: CD tO • • H rH CM O CD • * CM rH • • * ©

— P-CD d CM H rt H H CM H O

g H HtO HHH HH HCM

o»

•H

o>

rH

HCp.-OCM rt O H • .CM * . C- rt W

p Mrt..O'# rtHCD • • to h *incD H

— Ok Ok 0»tO H S H rH d C- H d

»"* Mr! HHH ^rH HH H

P

©

©

s

•

1

•<

t

8

Ok

rH

- ® 1 ° ° 8

© - « .

— ne- rt

2 rt

in QOrtOOOOOO

l: 888 88
| |H*8 SN‘

rt o

8 8

g 8

w e-

CM

CJ

o>

H

rt o o o O

ffl rH Ok

— rt © ©

in - •

— e- is m

^ to ©

rt OQrtOOOOOO

8 8 S3 8eJ_

O m to ID H Ok

Ok rt rt rt

rt H

8 8

H O

8 8
“ *

Ok

H

o>

H

8 8 ° ° 8

— oT d* ©

o •# e-

s.

O OOOOOOOOO

S 888 C8 8

Ok O e- © © H H

CM to IO on H

e- h

8 3

H CD

d tO*

3 §

■«9>

il

M'J

CM

Ok

H

Q rt o o o
rt 8 5 h

o* CM*

H

IQ HOCMOOCMOOO

in Ok CM H CM Ok

rt rt rH o H C-

rt* e-* «“ •#

H rH

W Ok

3 8

a 3"

^ CM
CM

53

© H O O Ok

« 88 3

CM M tO*

H

g |J|oogSoo

a £ * w‘

8 3

CD Oil

CM H

CM ■#

g

H

© g O O CM
H rt CM 8

rt CM •#

© tOCMH'OOOOkOH1

8 838 S3 “

a a* "

OM CD

o rt

CD «

3* i

h

1

V

4*

I

f

g gg

-is , i? , ,

©Sip rMoapa

£5* & 8kk & H. £

Olp « 4» H H H a

JjJs j

4>d©PkrO h p * . Pi0 O I i H

3 8 g

■

s

o

t

I

3

A

O

o

5

e

o

c

I

h

£

o

V. p-

o o

«

ll

a

fl

8

U

;*

[Q to O e H H w o to

9 d d to 4 » k) m to d

— pH rH to to fe 4 CM rH pH

«£

- 8«ac 8 8 88 8

® dood o h oo d

1 pH ♦

<+ 4*

8

S

to 61 O « 'Hm’^D toV pH

4 tO ffi ^ « CD w o H

E dood Hjdo £

44 44

«l

cm

9

pH

■0 40

© rH to cm (Qioan «o

— 4 -4 4 to oiont- 4

to •••• •••• •

— 0 0 0 4 pH *» O O O

CM 4

44 44

9

pH

9

pH

-0 *o

IO ffl ot t> N o MD CD

— o 53 o pH ohm Ji 35

to •••• • • • • •

- °o°*- H8°° £

44 44

Total

9

%* %* pH
0 0 9
pH

3 8 x

S 8 P

O

pH

O ^ H 9 CM o pH 09 to

4 CO d pH 9 4 9 Q d d

— pH to pH MHCH pH

1 1 pH

a

9

pH

■0909 9 tQ tO
9 9 0 4- tO CM tO

— CD CM pH 4 9 tO tO

CO • « • • - «

— g CM jo t? pH 4

<> ^

CM pH

tO 9

4- CO

i *'

CXI

ext

9

pH

pH pH pH tO IQ CM 4

— ® o$8 O to ^

CM • • • • • » «

O tO 0 tO pH pH 4-

to CM

8 g
a si

9

pH

9

pH

O tO N H W O t-

9 CO A to to 9 ©

— 4 to to 9 4 © ©

— d CM pH to" d

$ -

i s

pH rH

8 *

j

<

4

5

A

Farm

Real os tat© operator

Timber operator

Power company

All other

Reeort

Reeldentlal and industrial
Wild land

i

Vi

■0

s

5 a

£ S

8

a

8

3

S

Total

•H* 10 O CD tO

5 on 3 8

pH » »

— tO 4 pH

m pH9©OCMOCMtQtO

O tO©CQtO*04io4©

O OlDOpHMDfitOC

to* cT cm" to" © rH d

pH CM CM . pH

a a

to to

d 4

4 ©

Public

— ' O O O O Q

9

o oooooogow

10

CM CM

S 3

o

4*

t

•H

£

3

o

&H

ss°ss

© O to pH ©

tO* 4- p-

9

© pH9©OCMOCMfQpH

ffl !D®««n4f HH

tO 9COrH4K3CM(OtO

CM o' CM d CD* pH d

pH 03 CM pH

9 4

» S

d d*

4 ©

©

.c

•*»

o

pH

3

SI

► r-t

I “§°3|

4

“* pH

CM 40©0Q<T009

8 SSS®;*S* 5

cm id a> cm d

3 3

O CM

O* CM

CM CM

pH

0 pH

■pH 0

-Pt

C K) »h
2 S 1
I 2

tO o o o o o

O OpHOOOOOOj^

4 4

to to

♦»

i

m

£

— O pH O O O

to 4

*— * pH

rH 00400000PH

4 4 tO ©

pH CM rH

© 9

25 cm

to 4

gt &

4 a

I &

Oh O
o

_ £ g ° ° °

i rO

O N©9OOnOt0H

« © pH g to 4 CM o

rH pH

pH 4

to o

rH

S2

it

** §

- bs°3^

to CM to 9

CM* pH

3 3§8SSS8S2

© © © 4 CM pH 25

d to" d pH

2 §

2 a

U

c o

*3 0 5
J

• 1

ssoos

w 4* CM

S oS£0088° J

4 pH pH « © pH rH

CM CM* pH

S 8

•* 4

8

ga°g 3

pH «»

■— tO

© WOOOCfflWniQ

9 94CM 9 © tO Q ^

W © o to o s o So

d tO CM © d «

3 B

n g

U

®

o

o

♦»

I

Jd

8

■ss

o • •

V tH A o

S Si 2

fe?8 ■

%H H3 ► 1

Atl.SS

spirit

|§i2ll

if

Jl I i

o ■ • 2 E

O v. X Ct ft o

S 3 -5-f ? 3 » S

illi.iji f

U 5 • •&£ O 1 «pH

3 flUllhiSS -
£ Iaa5l2saaa£ 3

S £

B

H

g

§

8

m

£

§■

I

r;

s g 2

■f* -H

■**

IE

?3

S 8

5 Si

to to o o

fe

&

£

t-N»»
W C H fti

to r- to m

C$ «£ rH O

9 O O l

CO O O '

pH to o o

O O pH o

O O to '
o o p4.<

to O pH O
to’ d d d

to o *
to d d

a s

O O 10 o
N • N d

WOO-

d o d l

CM •* ■* O
O O pH o

o o o» <
o o o <

8 0 U N
4 9 eo

t- W W H

S d

4

44

St

4 0« 4 o

e* *

* p-t

toot*

• 5

pH CO O O

pH W © W

h o ifl ®

NN»H
pH d

9 O CM

o 5

4< CM O
to¬

ot o o

a a

♦» ►*.
-* g

9

■a

■rH «

if

if

i

O o _ _

O £ h h3

C t, O 8 OH

llg*'

f- o< -H

&

to o

3 8

3 3

&: ♦»

f}

i

I

K

8

8

*

I

« 8

£ £

I

0

8

9

pH

— to 4- •'wo 4%> HH'H'lfitOntttOtOM ^CM

© ©to«©to© nortwoWpttr. «-<o ■M*

rH •••••• •••••••••• •

— r pH o OOO OOOOOOOOOO C3

CM

W

o>

pH

r— pH 9 • O 9 tO 9©lOt094rHIONQ «

■0 t0^»049 nOtffi4NWOM^ tO

5° °°° OOOOOOOOOO g

9

pH

9

pH

1 — . rH O i pH pH © ©®4®tOt04rHW4 ffi

to CV1 H* • in O F- CM-gtCMCOlOCMpHIDtOCM rt

— ^d 'odd oddddddddd o_

£

trt

c»

pH

OlOOH- tO
pH to to 9

CM O ©

— to"

44

IO ©400CM90Hj<irj

4 ?>4rHrHtOOt040

to O C" O O pH O

d tO* d pH rH

to O

pH 9

to 9

®- a*

9

pH

9 © O tO to
— ~ tO 4 9 4

pH ffi rH pH CM

pH • •

— IO pH pH

<K>

to lOHt040®HH*<p

O <09tQpH404W^

tO O «M tO pH pH pH tO

tO id IO pH

9 ©

8 S_

d 4*

pH rH

44

o>

pH

9
<— <

4 4 O tO O
r— © « to IO

O tO O pH O

pH • •

— to pH pH

44

4 944pH*nQ'f4

O WO®pHIOCM#^*9

9 O CM pH 9 pH H#i

d cm* to"

«M 9

8 8

4* CM

pH

44

D

0

O

pH

s

8

9

pH

id o *o

— tO tO • O 4 (O ® n^OMHHQU « to

9 D O • O 4 © 4>94lO4>t0pHA©t0 tO

do "iqdd ©toddodtocDtoal h

4 pH CM CM CM pH pH pH rH

CM

*8

pH

pH pH • tO tO 9 MM0QW»»H«O 4

— 99 .«^C H4o2fflO»fflpt« •#

— ©O H 0 N ©CM94©lO0ld©d rH

M pH CM pH CM CM pH pH

9

pH

9

pH

CM tO • CD tO 4 H'CCOffinO^ Afl «

^ tOpH.CMtO-M' H©H0904i!}f O

— do ^ rt g 4g©lOOlod4©4 O

1

3

!

1

e

8

9

rH

O O O O O

- 2E 88

tO « -

— tO CM pH CM

4 CM pH

•04

S S8S88-3S8^

ffi ®0^n0OH9r4

8 SS8 H* 8

pH pH

1 1

« 1

III

pH

pH ^ O pH ©

38 S3

IO ...

88

44

•# NMMQOMHtQe

rH MC4QrH9lOv4

ph lO-offirteNonc

rt d 9" d pH tO d to* w

IO to pH CM rH

rH pH

i a

« i

9

pH

9

pH

O O O O IQ
pH CO 4 W

— CM 4 4 K2

— 9 u" 4 03

9 CM CM

IO QlOQOOtOOQIO

© SrHrHOtOlOCOH

j* tOpH©CMtOtO©tOO

IO pH rH O pH Q tO H ft

IO to pH O CM rH

rH rH

2 §

8 S

- 2

?

to

CM

9

pH

pH IO O O 4

— ^ to U M

to to CM to 10

pH CM* pH

n hh4Qcnphoii

to HtOO^OOWWO.

IO © •# ffi 4 ffl W to

d ®" pH d rH

9 CM

£ 9

10 ©

s s"

U

i -

rH 9 O O 4
Q pH CM o

CM H' tO tO

CM CM ph

4 OOWQCNpHCO

OrtOHOOWNN
4 4^9 O ffi CM lO

tO* 4* pH d pH

£ £

9 tO

8 3

9

pH

9

pH

pH 4 O O 4

3 S3 % S

to d" rH

IO HQtOQCOHtJ®

S slgSSggSg

4* d rH rH

rH

to O

8 8

8 3

M

g

8

♦»

1

i

i

M

a -0 13

■5 5 55

8 5. g 8 • &

sai1 s hiss | 1

£^•8 fe. 8,," k&5

£i8 T fig 3

5 8 S , 2 £. gS.I’p s

J x 1- .a5g TSS

a5*iHi|g fiasHi!feS83

5 « pH o 5 2 ♦* OftptP.oSv.'Oae# pH

2SS«sl£ IIS3«s:£^a3£ 9
£ & 8

s

8

h

2

®
©t rH
O »
rH

h

o

5 8

O

iH

♦»

a

•

©

u

2

O CD «o • to i » o c-

— O lO ©- • H 1 Net to

• It- iH iH CD 1

— W iH I

iH

*

o

Q «h r~ . o 1 H> to CM

"• O O * • « 1 o

to •••• • t • • •

1 — O O CO o oo o

3

o

H

•o ■o

► 3 8“ : 5 ! S3 5?

‘ * ' °i &

cu

tt

&

H

«e S 8 S J o ! c! ^ $

O CO o O C3

®

H

o

iH

—• * « * • « 1 HID IO

to * N N • IO 1 (O'# to

' — ' •••• • 1 • • •

O o iH o O O O

* 4© <©

Total

O

%H V* H
O O O

•H

♦» •
Sir

C o

Us

a

H

4> CM 0 • CD CM O- IO pH

2 "88 : 8S?SS B

1 CM pH

8

at

H

to to ©• o o ®

to IO to CD to

— ^ to to CD W CM

tO • » » *

— OHB CM CM

H

4©

tO pH

c~ o

a> is

» <#•

pH

CO

0©

CM

CM

at

® o ^ o h © m

Q tO ® CM to iH

* io ■* to to co

CM « • • •

— ID H ^ pH pH

H

Hr>

IO pH

s $

- **>

CM

«©

®
i— i

®

H

CM ® HI O IO ® CO

■+ ® (3 O W

— rtlSil pH lO CO

— to pH to* pH 0M~

■*>

CM lO

in o

o 4*

P'

**

•

B

a

H

O

>*

4»

h

•

&

£

«

■*»

3

3 S

is 5

° 3 & 3

e ^ « *ph t>

33

■i3 O 0 O +» • pH

n o x: h r3

® l* +* O H

„ © U O o B rH

ill f 3««s

MSHPi h

e

3

TJ

s

p 5

3 3

2 5

1

Total

to to CO CM ©■
O H 8 8 O K

rH • > •

— pH CM CO CV,

® C^©«QC-CMeOtO®tO

rH C rt 4 9 MQ (D If) ^

H C- O) K) © ^ O 4«

of ft ^ M * lO

to CM

tO CD

•H ®

to

CM tO

Publlo

— o o o o o

o»

o ooooooooo

CD

O O

CO ©

©

H*

ff

2

3

2

o to m cm p-

— ' •£> CO © O O-

CO H W # O K

r-T CvT CO* CV

® c^<x>tp©-cM«0to®iQ

ph tof>^®c-inoin^

P pi C» CC IO «# 4 O 41

®” to* cC CM* IO

to CM

© o

o ©

8 S

U

1

o

rH

3

li

O O CM CD C

— CD © pH 2 pH

► *© £ pH IO tO

tQ QCMmOOOtOQtf

tO CM CM IO pH W t?> W 4

CM pH pH pH

O tO

B »

to ©

3 p

•pi ©

*» tH

a ■© m

® 2 -
Tl j) ■

5 1

a -pt

to o o o o o

o OOOOOOOOO

o o

t

:

2

o tf o w c
— y«ioo

O rH O-

rH OOtOtOpOO®®

® ^ io e- to pH 75

® to to to

S !

pH CM*

If

o

5 O O O O O

o ooooooooo

o o

M O

|S

h q

O

OOQQf

n 88*23

CM iHOQCDOQCOtO

Q to ^rHC^OpH fr-

to IO o pH IO pH CM

pH rH

g D

to ®

cm" to"

© &
■333
2 3b

* g

to e>- o ® cm

« SKS8K

O C^QCD®CMOJH,00

P- P- tO ® tQ ® to

IO to IS ^3 to oi

pH pH

CM CM

d lO

© •*

to IO

I

OOOrtC*-
CM CM pH tO ®
09 r- IO pH IO

S Sgi:3£8S°8

CM O 4 C N # ® H pH

tO** rH CO* rH V

i 8

pH V

pH pH

fn

|

o

O

4*

1

i

i

£

At

M

o

•g!

o © •

♦» H o O

ill 1
5ll.it

1-0 H o S i

o pH d « -H k

j08”9'*

||

O O © O,

4* 4» Q 0

8 * " fa 3

O K ►» & O. B

4* rH iH pH W 0 ©

;n« i 1 b §

U o . - Old o 1 ©iH

3 g Sx i H 33 8

I |iSS3i§3l3

3 -
* 1

§

8

3

M

B

Q

&

8

8

®

r"

E

® 8828£8 S8S882SS3K 8

rH •••••• •••••••••• •

— 0,00000 oooooooooo c>

O CM
0 CM
®
M pH

©

~ » IO P~ o ® H* ® P-tQOCMCMffiinCMrHCM in

HJ IO CM tO CM Ci CM NCjNN WHHPWCM W

— ^o'dooo oooooooooo o

®

i—

®

pH

— D 4 lO 4 O ># IOP-CMOlOiHP-®P>d ®

to in to to CM CM CO 104NNCMCMHWO0, CM

- jooooo oooooooooo g

S’

to

CM

®

iH

Q CM P- P- O

— rt pH ® H> CM

cm to » eo <o to

pH

<»•

o ®iHintn®©tocM®

O ®40DJQQ®pHpH

9J tO O ^ H* O

W* CM*

pH ©•

©- ©

Oi 41

* £

H CM
■5 CM
■> ®
0 pH
4

pH CM ® in

— to m ® to ®

pH to iH to CM

pH

•© O04tO44O©©

pH ©«tO©C^cbOtO©

© IO ts to S) rH Pi

•H

a to

to ©-

in

N‘ £

®

pH

rH

® OM ©- lO

— • hi to © in m

O D ID H 4 tO

pH

4^

tocMto®iooto®m

® C^OrHC^QtQpHCMO

O ©-rH® 4 4 H lO

cm”

pH ©

S 9

4©

0

•

3

8

®

•H

(OOC'49iD«Oin4 ©

o 4 n 4 ® 0.®DMOrt(OOH4 CM

® •••••• •••••••••• •

— ' ■Hphh'p-'Oph o®®®OMoionc o

pHpHpHpHpHpH pH pH CM pH pH

CM

CM

®

pH

CM tfO rH CO «0©-t0CD4pHC>'Ol0O »

C~- o c^ CD H1 © MB040WD0ID9 IO

© •••••• •••*•••••• •

— 4 H 9 9 » O qrjro®9N«5<OH® ®

^ pH pH pH pH pH pH

*** <0©

®

•H

®

pH

838882 SSSSSSSggg: 3

— * 4 O 9 ffl ® O OH'rotSrotDdpHrH® ®

pH pH pH pH rH pH pH

•» »

►

H3

1

•

©

3

5

£■

8

®

pH

in m o o id

©> in © o to

— ® O P- tO to

to - « - - -

— CM o ©» o ©’

rH CM CM pH

4©

£ 888888883

* 4 IO O tO • H ID 4©-

8* 8^*8 •‘as" a*

in o

8 8

a i

©

CM

pH

88882

— CM ^ rH pH ID

m

— 4 © tO CD pH

rH pH H iH

4©

° OOlOtOlOlOOOlO

IQ «©ffiC'tf>rHQOtO

0©F-NH®4®CM

©•* Q CM O to" io” m” 4*” 4*

to M 45 pH pH pH

in io

CM O-

O' rH

2' e

pH pH

4©

®

rH

®

pH

- i 1 § 1 s

4 « * • • •

4 C- 4 lO O
pH pH pH pH

4©

£ OOfiOQOtOlOO

O OtO^cyoCMCM©-

CM WH405flHH9

«” g IO g” to” tO* <0 4t“ rH «

IO O

©r to

to

a b

pH rH

4©

't

0

3]

8

®

H

O ©-©-©' w

— w + to o r-

tO ® ©• ID © pH

rH rH pH

£ 58S888828

p’ rl H B ?> 4 H © 4*

to” cm” to" p-T CM pH

to cv:

to CM

to IO

CM ©"

p! pH

OM

CM

2

to ©- © ©

— tQ tO M n M

CM ® to m CD CM

pH pH pH

8 S238S8888

•» rH CM © 75 O pH to OM
to” CM to” pH W* rH

tO CM

3 8

a s

®

pH

®

pH

tO pH ® CM
— O 4 W © H

iH O tO m © CM

pH pH pH pH

fi ®®«toe-rto®«

fi ©pH®©rHfc©-®j5

« PH CM o tO C pH O to

to" «m" 4** pH cm” A

8 8

© o

Cl” Ob”

pH pH

!

a

4>

i

•a

•

fi

M

2 *2

OB o O

33! 1 us° s 5

SBi S J

Si'S ? ? S’!6 „

**S5 A. sits lie 8

s 8 6 . 1 S, §■? 82 . 1 -a §

33a33£: **3^^3333^,1

S 0 i53r<

Jaialll li tlsliilsl 3

3 S 2

k

§

«

u

•

A

» *

V.H C

°2!

O N ID CM CO IO * C*- ©

!s 8S8*e ■‘‘ids i

1

lai

Sf

~ S888 3382 8

O •••• • • • • •

— O O O rH O Ifi O O O

*

s

0

■a «

^ a> CM CM » CM Ok Ok e*-

^ 9 CO P- H1 © © W is t*

0000 ogoo g

w

a

01

r-

T3 -C3

— Ifi Ifi CM O C^ CS Ok O Ok

« 0* <# IS rH H 9 n B

OOOrH O CM O O O

• N

O

rH

rH

© T3

NQNH Ifi O Ifi O rH

© e-coifiifi ifi co eo to -91

oodrH ocddd d

»

VH Vt rH
OOO
rH

« s *
SBS

Et O

£58

O

r-H

© © CM H* * © rH •* Ifi

5 333a ass’s* a

1 • rH

Total

8

Ok

rH

Ifi O W 9 CM cO

“ S 2 " 3

Ok t*

© ©

© Ok

CM d

10

rH

«e-

CM

CM

Ok

r*

O to CO O CO to <H

Ifi t* Ok rH © O ©

tO CM CO to «

CM » • mm

— ft CM tf CO Ok

o* 10

<&

CM co

CM tp

0 nf*

tO CM

to <«■

Ok

rH

Ok

rH

888? S32

O CM tO CO O- CD

O CM CO CM td

to

<»

to Ok

rH Ok

Ok t-

^ Zi

rH

Properly class

Farm

Real estate operator

Tknber operator

Power company

All other

Resort

Residential and industrial
YU Id land

E

fi

•a

0

O

0

rH *0

S g

fi 3

©

*a

4i

O

Eh

eo rH O to 0

— ' to to n 9

O CM |fi tO OM

rH > .

— ' CM H1

tO rH

Q OktOtOOOtOlfi©eO

CM CM CM ^9* O O rH ©

IS Ifi tO tO rH©©©

rH © © O © r—

C» ^ rH Tf

§ 1

3 8'

rH CM

i Public

— OOOOO

Ok

O OOOOOOOOO

©

0 0
© ©

c

•f*

e

S

3

+»

O

Eh

rtrlOCO

to to to o»

— CM Ifi to CM

© - -

— CM ■*? rji

H* CO rH

0 9onoooifi®to

CM H1 N t* tt O O rH ©

P- ■Hj'CO© rH©©©

r-. tO © O CL rH

Ol -> rH -tf

0 0

0 CM

Ok ©

i i

rH CM

O

rH

r-H

◄

•d <0

3 g

Be rH

Q d O Ifi CD

— no H* tr

to 0 CM Ifi

Ifi* r-H

p- ajtOtCooronHH

t* CM CM O rH CM ©

rH ^ tjt CN} rH rl rH CM

t- onn CM CM

© ©

m ©

<> ©

0 ©

rH CM

r-H

C rH

H (

•*> -rH

D fl h

® c ♦»

•O © ©

& a

— 0 0 0 c

© rH

'f CMrHrHOOOOO©

rH rH rH

rH

CM ©

© •«

rH rH

t

0

0

®

03

— O rH O O Q

Ifi Ifi ^

rH OlfiOOOOOOCM

Ok © CM

CS rn

O Ok

rH rH

fe |
1 g

O

0 to 0 0 0

rH

rH

to oacjtooooototo

rH CM © CM 0

rH rH

O ©

8 8

- ET

»H O

Is

s&

Ifi rH O O tO

— rH CM

CO -M* Ifi O*

to to 0

tO rH

Ok IfiO^OOffiOOCM

0 CM © a 0 MO

0 0*0© rH CM rH CM

8 a

Ok ©

© Ok

C- ©

d d

CM c*-

Eh
© O
rH ♦» 4*

$ $ g

03 © m

* g

Ok 0 0 0

■ — c- eo © ©

CM CM O tO

rH

© ©OttOOOQOO

Ifi Ok © rH ■M1 H1 CM ©

f* © CM © T* rH rH

rH rH

1 |
d d

0

9 f O H Ok

M> n h 9

rH © tO tO

- “8 4

© ©OOkOQOCMtft-

Ok P- © CM ^ CM tl* 4 rH

O ©rH© tf CM © O

ri tO* d ©* rH Ok

© rH ©

8 5

© W

d d

© o»

g

1

£

«

M ■a

81 .

S

el? &

O 1 ft B

:?l s?

5k»;jf

I

|OOh£w

21

S 8 • p.

ii8 g
fels§.S"3 a

e-< -a 5 -H a h -o th «

J - .n2 8 T?3

1 Jlfslslaail t

S fi |

a

Be

I

s ..

a s

82

o o «o o
owijn

onmo
o o' o' o'

o o o o

o o’ Ifi H

lOHOO
• • « • •
O rH O O

o o * w
dodo

CO * o o

HNHO

onion

*-■ i “

n nno
h n o’ o'

OOW'f

o’ o’ id H

* cm o o
o h o o

oo-#n

dodo

CS O © (

sss

H W in (
® ® N
O o> O

— o o o

rH CO

— 10

&

o ^
a) (3
a) f-< «n

S

•3

O o © H

s s

_ . © rH

CD O 43 ft "CJ
© Ch O *H *0

® M O ® ® «H H

K rH ,o e ® 5 r1 o

G <o e > h a tc 5 4>

o e -ri o h o

h K e* A --4 b*

I

“ 8C

8 cp • o O
T# •tO'TP-
• •••••
rH o o o o

■* ©

odd

o o o o o

— * cm a»

N » • CO « tO

# ^ • t* ^ e*

33 3

dod

• rH cm to in ^

* o o o o o

• CM CM rH CM rH

• r-H CJ tO t}* CO

O O O O O

00091

*r © ts •

o ^ <

e*-" cn <

st

i to O CO CM

'CO co c*-
' © o

c«- o Si ©

CO rH r-H o

mo-rHOOoc'-ino>

Ok a» O* lO rl H tC

CS to CO H H Ifi

I CM o
i co ©

$

co to

CM IO

CM IO

3-

n co o cm c:

O CO

o id

3-

£3

d ©

sss
a aa

M'OH
CO CM rH

eo to to

OOOOW
eO © o w

to © © CM

CM CM CM

© CM

O Ifi O S Ifi

|| «8

O ffi O ifi ifi cr

8 8

id o’ CM*

88

9 CM O I
^ 0* <
O IO c

~ ST

tO rH

8 8

^n?n

© in n o

a se:s

o O Ifi O IO Ifi
r-4 IO H “
to IO

Sf""6

s

iniooooifloioo
to to o Q CM to V

®s -I Ifi ^ es cc -

38

CM O
CM* o" CM

o«=«

Ifi O O ifi Ifi o o
~ eo n h h
rH © to to

ft to n t

9 tfi s

o» o>

l H H s Q
I O CO H* CO

> ■«* © • -

CO e- rH

i” *

iri C> to

o on

d> o c- ,

3:

A

to r-H C>- . . cp tf Q H tf

h 9 o . • « M1 n o ir j

COlfiCM Ifi © O* to CM

§ g

.

'

a

3

>4

2

©
H
*4 Ok
O rH

• h

3!

h

o in
d cm

M O*
H

H*

c

®

o

A

®

A.

Tf H m n n o a. rf
*••• • • # • •

— NO'fo e) <o ©

* ~ »t *

3

g

t»nq*o cm a* 4# 4# ©

— rH o CM CM IONOH O

© •••• •

- &OOCV, o.o& £

in

cm

©

H

tJ t3

— * O' q co cm © «s «o e- to

S- 4> t- CO i0 M VO ©

— • » • • •••• •

O O O CM Ot-OO O

N

(Vi

©

H

T* T*

-' a* m ntn <o © e- o <p

© N M © N «CN ns ^

•> •••• •••• •

o O O 4f O © O O Q

4> N 4» *

<T>

rH

©

rH

TO TO

— CM C- CD © S H P) Ok

m © © © © © © n © n

— . •••• •••• •

000’S* O © O O

Total

©

■ <y>

** 3 in h
C © oi <r»

O M Oi H
O O rH

d ^

hMMl
• O ►

Oh *4 O

O

O n H W O rH 4* O SO

— - •••• •••• •

s# O rH 4* cn CM © © © s-

— to CM rH O 4* w CM CM

1 rH rH

in

(V

<r>

H

N CU H © SOS

tO 4* S CO 4*0©

4* CM © rH © © ©

so • » • * •••.

— H lO 4# O O © H

m (O « to

rH rH

n cm

ko to

lO o

H M

N rH

SO #

CM

CM

©

H

OHsfS 4* rH 4#

CO O to © CM © ©

— rH cn to U) GO Ok rH

CM •••• » • •

— ©os© to m o

m to 4* to

rH iH

■*>

S- CO

to rH

O rH

8 &

u.

at

rH

©

«H

O to U> O 4* Q CM

o s m cm >f n s

— © S S vf OVCMVO

— © © © © CM 4* CM

rH to O CM

rH H

O

8 3

M «H

s i

Property class

Parra

Real estate operator

Timber operator

Power company

All other

Resort

Residential and industrial
Wild land

1

u

T*

•

R

- %

S S

g 3

©

8

I

b

3

Ok CO CM to CM

— 4f t*- O id

O GO CD to to to

H • • * * «

— m 4# cm s- o»

1 © «M

4* ns©©onso©

CM tf^SSQ^OSN

s n4oksiftwv*©n

ok soon©»ssM

© CrHS 4f S-

rH rH

S- rH

CD rH

pH Ok

i i

O

H

rH

3

_

O Q O O O

-4 4* CM CO

Ok ©

O OOOOOQOOCM

5 ® a 5 a*®

1 s

pH rH

►

3

3

£

Ok g> cm to ev

©non©

— © © no ci

- “S"1-' S

4* ns©©onso*)

© ©^©SOONOk<#

CM W©OS©OiH©N

• »»«»•»»••

Ok so©n©©sS4f

o ^ H S -5 s-

rH rH

O Ok

3 8

S 8

io m

■d *d

sr IsSss

— • k • i

rH Ok rH tO

■Ml «WaiS©WfHJ

8 238333888

tO © h H H O H W* V

H CM CM rH

s S

CM Ok

S- ©

*. 3

IS

°a

H pH

■3

d

«H

O O O O

rH

©

H* MOINOOOOOS

rH rH S-

H

10 s

3 8

>4

2

«

— to © cm h m

£ ®88 82

rH

t- ©©MOkfOQOOJ

CM S©©mAs5QW

© O rH O rH rH CM S3 CO

iH rH rH rH

S: S

© S

^ M3

1

H N O O O
■* ©H

4* tO CM

S g^g°SS°3S

» rH O rH

rH

4* S

£ 2

-H CM

M

1!

OkS©»v(

- Sv 2

rH Hf ©HOISHH©

S sssssqars

cr» rH rH m CM H

« m rH rH

5 §

S B

H

>4

l3f

s s|S3i

to in ho

O NH>fHn©»©»

D HH*OHShH«

® s © w h o » n v# n

in CM* oT rH rH «M CM CM rH

rH W rH , rH

1 s

2 8

!

- 32§§3

H • • • •

— VO H *H CM M

n

8 8 2 8 8 9 8f?l

ao OlOHOk®® WHH

‘8 8*-*i rj» Jrfg

s r

41 4k

2 3

U

•

s

o

H*

*

!| g
ii! 1

*f« I.

2| t . S S

3 I- 5 Of

lliilJ

4

1 1
If! i

H llliliiili

s

3 -3

g 3

g

O

I

8

3

►H

e«

£ I
. 8

.5

►3

w .H

2 3

e g

•5 1

2 |l

S’

t*k

rH

5 T2<?°. n 3°.n 2

2 ~ 5 - -6- 8

1

rH

— n © 4 o ► o*o ©

rH t k • k t> • • • •

■H HOOO ^ O S tO ©

— rH

Ok

rH

•k

rH

— W Ok rH o o o s a o
o • • t # • ••• •

rH OOOO O OOO rH

^ ii 5

8 «S

o

r s

N

Ok

rH

— • S « 4 © n s H Ok

Rk 1 • • » • ••• •

— w to 4# Ok « ©©40 s-

© CM rH ©

8

2

— r~ o © o ok ohm ©

■ •••• • 4 4 4 4

— rH CM O O 4# 0 0 4 ©

rH

Ok

rH

Ok

rH

— W rH 04 O O O S’# •

s •••• • ••• •

— OrHOO O OOO o

1

8

o»

r-l

- 2888 g 83

tO NOSH rH rH IO

4# ®‘ W‘ ©

^ rH

© ©

r4 ©

o ©

i *

8

Ok

rH

M)rlO Ok O Ok

-4 SOU h S

© O © © rH ©

”” CM © CM

«*■

© ©

* i

rH

£

Ok

rH

Ok

® o. >o o o o©

O ® Q 4 ©

— rH © rH rH

| i

m

CM

Ok

rH

© © rH CM rH rH ©

— O © CM O © rH S

n cm o © cm rH r-

*■ 8 *■ 8

B B

© ©

®

s S

a j

8

2

Q » © O rH o

— 04 © O © ©

N W © rH © ©

W O rH S

8 §

O rH

8 ^

0t

rH

o>

rH

H IO Ok O O O ©

- 388 8

- rH

§ s

04

H

■

2

O

Ir

1

3

O

ft. 1

2L

+» C & 4* d

a p, h d • 3

+*0 0«H»l»drH

o o ^ (4 tj e

• >4 9 o »4 a «d

_ O »4 O • « H H

t-ii%r*aa s

£ « IH S ^

1

TR

a

•H •§

3 1)8

g 5

a

I

s

«

Si

8

St

®

©

in

CM

cr.

■H

«d *d n

~~ © s- in © io o iQQsnwnsQo® o

m o <# m 4 4# © ©to©n©CMrH©r>© m

rH 4 4 4 1 k • •«••»••••• •

- rHOOOOO OOOOOOOOOO o

©

CM

H

r— © a> o* « S 4# OIHffl4lO>SOlr|HS to

■vf o 4* ^ 4* m <5 nv)nnwM«in®n 5S

rH ••»••• •••••••••• •

— ^OOOOO OOOOOOOOOO £

©

■4

cr>

pH

— ®©«©tnw o®aj®®«en®ok ©

to s nnn pific nnwWNNwWtaN

rH 4 4 i 4 tk k 44444ll4t4 •

— ^OOOOO OOOOOOOOOO ^

1

3

o

Eh

in

©

cr*

rH

© W «> S- t-
-> 0^ © © © rH

© © © s- © o

rH «* 4* «* •

— - Ok W rH V©

© rH

O’

rH r>©©rH®©e<-r.®

no WsHWoscunw

to N40tDHN#HI

rH ©OMtO rH v© rH®

© © rH

2 8

4* rH

• •

o w

s ©

O

©

N

CJ*

U-i

© W 4# ^ ©

— © © O W S-

H © ® S- O 4*

— © © CM ©

rH

o

t- OkQ«®lOStfWOi

S- ©©©N©CM©cOO

4* © © © © rH © © H S

• ••• k k k k

© Ot OI to rH © rH rH l fj

O W rH

© ©

© ©

© <»

© ©

© to

rH

o

©

—i

lb*

pH

83388

O O ® « S 03

rH • • »p »

— r-l n r-1 (O

tO rH

© ona^osenH

o 4jns©rHos®n

© HMOSOHNOt

© © CM CM rH © rH W

© © rH

© s

Si 51

's' 3

®

c

8

t-

9

ft

I-

n

©

cn

H

— tO 4# ©’

© W rH © O vO

— ■ • • • • •

3 4* 4* rH ©

rH OOktDtOOOiNSaiO ^

© rH rH VO © CM © ® © S S ©

• 44kt444444 •

4* 0©CT»®C7k©4*S-t^© 4f

CM rH rH rH r^

8

O*

H

© rH © O ©
— © © © rH ©

r— CM rH rH ©

^HHH H

2 8828888882 8

• •••••••••• •

© O©©©©«0t»t>»CM© ©

CM rH rH rH rH

O

cn

H

C7>

rH

- 28588

s • • • • •

— O ^ © ©

© HOHMHHSWIDM ©

© WHioiJo4f sssn ©

• 4 4 4 t • 4 • • k I 4

© o©®©s-©s>©©© ©

© rH rH rH -H

3

-d

•

e

a

®

M

®

•<

3

g

in

eg

©

rH

Q © © © Q

© 4* O O ©
© © © © ©
— - • • 4 4 k

to © 4* f- CD Q

— © © rH ^ ©

© © rH

rH

o

1© 0©Q©00©QIC

© ®h9oih®o«m

© cu^3®®5sfflw

§ isssasass

W rH

IQ ©

n ©

‘ DM vO

4# ©

© <M>

4 i

Si

o»

rH © © |T> rH

335S S
£ g|sW.g

i

© *-©4t©0*»4*^©

S 5SSSRR58S

a is 88 8 ess 8

© © © rH

CM

s a

n ©

’ © s*

K 8

H* i

Ok

rH

O*

rH

- s‘s's‘«2

&

4# ©©*>©©fr~©©lC

2 g8S8S£88£

\ SSS2S38S2

n

1 3

S 1

* <k

- A

s l

4 S

lO

©

o>

rH

s iSas*
28 2

§

8 2 4 gkTnV'o'prfa

rH

© t-

2 fc

• 4*

© rH

2 8

'8

Ok

«-(<« s

8 S2JS8

sa^^s

1

3 8 ® 3 " “‘a* " *

rH

© IS

o ©

rH S*

o ©

2 8

o*

rH

K7»

H

s s n n ®

M © ► © ©
rH © © © O ^

— 4 • k • 4

• 2 S'" 10 2

miiiiiii

5

©

S.

2 8

4

0

■s

j

i

i

i

?

•3 1

sll e

Si1! &

I •

® 1 S * ■ g

pi

jl 1 r

® N >» g« Q» •

I llHiiliili |

►

©

I

0

« o

<0 CM

-P O

a

c to

O CM

a»

«h

£

to m o • o • to to • o h*

^ •••• •

* O O Q • to • Ifi H • o CM

^ H W O II 0»

1 H H

1

©

o

Per cent increase

1926 over 1920

(4)

-53.4

-5.8

3.2

2,127.1

0.0

• »e

-8.4

0.1

-2.9

0.0

109.0

ffl

S

3

0

©

©

© o

B

a p

■P o
c

© to

O CM

>4 H

2

rH © tO O O O tO

e e e • e e

O»C0OO C'-Owf

— rH rH rH IO CO 1

1 1 •

0.0

0.0

0.0

532.1

« 8

s s

rH CO

10 0)0 0 to o c-
o o J eo

— to N .HO

to • •

0- 0» CD

T* tO
CP fr-
CO to

s

25,269

1,158

©

rH

■P

+>

si

rH

rH o» o o m o to

IO H t* H to to

— tO H* rH tO t*-

to --•*-»

— rH CM to ^ CP

rH rH

41,644

1,352

to o

CP CM

0* t*-

CM tO~

■v

1926

(acres )

Q» 00 to to to CM O

O IO © to ^ to

H H "J rH

10 - - - -

CO ^ to 0* CO

5£

to

3

43,490

1,890

8 B

a> o
•H ^©

(2)

8,059

8,818

0

0

182

0

8,210

o» o

w

8

25,269

805

sS

rH 03

rH tT CM tO CD o to

to ^ CD lO CO rH

— to CD IO to 0>

CM • «*•«* «

— CM CM CO rH O

rH CM

H* CM

8 9

rH rH

tO o

CP H*

o t*-

CM CM*

0

8£
O O
rH

O H » O CM CM CR

to to ©* «h o

■ — * tO O ^ O'-

CM * - - -

^ O CM CD IO tO

rH rH

43,393

97

43,490

690

1920
(acre* )

8,368

7,641

640

0

135

0

8,485

o» o
8

8

o» to

to

CM tO

to

CM

o 3

CM U
o> o

rH 0

m

3,543

13,177

3,072

207

38

0

21,567

41,604

1.392

o o

o» CO

cp ts

CM rH*

° B

o» ©

rH ©

(1)

10,026

3,499

17,272

70

3,982

2

8,542

43,393

97

43,490

299

1

t

&

Par cent increase
1926 over 1920

Til

31.7

75.0

-5.6

-29.6

0.0

• • •

0.0

0.0

Per cent increase
1926 over 1920

rrj

25.6

-86.2

3.9

-31.6

322.9

14.8

-0.4

0.0

-0.4

0.0

Murry

Per cent increase

1926 over 1920

W

-7.1

4.6

-5.7

• • e

-14.8

see

14.5

0.0

0.0

232.1

1926
(acres )

coco O O O

CM m <o

—■ O) W to t'-

to »

^ o

H

5 °

<o

CM*

CM

o

CO

to

CM

CM

Laona

1926
(acres )

to 40 Q ^ O CM

O rH CP CM (P rH

— ‘ rH CO to to CM C"

to - •

— ' CS o rH IO

to

66,144

80

66,224

20

1926

(acres )

to to ol co o o o>

T* CP CO C- to

- C» CM to rH CM

to • • ■

CO CO to CO

rH

39,840

0

39,840

1,468

1923

(acres)

(2)

4,256

240

17,186

0

0

0

960

o

H*

«o

cvT

CM

o

4 CO

to

CM

CM

1923

(acres)

6,364

4,499

46,983

680

1,192

0

6,186

65,904

80

65,984

20

0

8 £
o» o

rH JO

(2)

9,580

8,132

14,427

178

540

0

6.983

39,840

0

39,840

681

3 E

o» o

rH ^

(!)

3,739

160

17,665

0

0

0

1,080

^ O

«o

CM

CM

22,644

80

1920
(acres )

CP O tO O to O T*

to rH to O O-

tO CP fr- to CP

rH • ■

— Ift Ift Cjj

66,384

80

66,464

20

8 8

o> O
• — 1 ©

TD

9,625

7,932

14,510

0

540

0

7.233

39,840

0

39,840

442

Athelstane

Per cent increase
1926 over 1920 .

W

-21.1

-50.4

42.8

17.9
-100.0

31.8

0.1

-8.9

0.0

84.1

Per cent increase
1926 over 1920

o • o • • • eo o • o •

^ rH • O • • • tO O • O •

— IO

1

t

£

rH

0

b

«

a

■H

1

o

©

n

u

!

Per cent increase
1926 over 1920

(41

0.6

-4.2

—6.1

41.8

18.7

-21.1

3.4

-0.1

0.1

400.0

s t

o» o

rH CO

FT)

10,936

9,080

12,097

0

1,174

0

34,766

68,053

409

68,462

8,907

Henrietta

1926

(acres)

MOW O O O tO

$ * 5

to

•— o>

rH

19,792

0

19,792

0

1926

(acres)

(3)

10,755

14,736

14,513

2,977

445

150

18,014

61,590

80

81,670

1,400

8 E

Ok o

•h ja

CD rH tN O O O «H

OlOH tO rH IS

— fr- CO H* r-t <3»

CM - - - «

— ' CM CO tO .H rH

rH rH CO

68,093

369

68,462

7,230

1923
(acres )

CM O IO O O O IO

CD c- to

"" to to

CM

CP

rH

19,792

0

19,792

0

1923

(acres)

O CM CN to O CM

IO IO ^ CM 'f © ^

CM C- CM CO ^ H CD

CM • • - «

rH tO CM tO

rH *H rH rH

61,550

8C

61,630

860

1920

(acres)

tO IO CM O tO O tO

to # o» .h e*

— * CO w ^ o» to

H • • • •

— ' 10 00 CD to

CM

68,013

449

CM 00

to to

^ co

8 *

1920
(acres )

TIT

19,342

0

75

0

0

0

375

19,792

0

19,792

0

Q

§ &

C» ©

rH ©

(1)

10,692

15,388

15,461

2,099

375

190

17.425

61,630

0

61,630

280

Property class

Private

Farm

Heal estate operator

Timber operator

Power company

All other

Resort

Residential and industrial
Wild land

Total

Public

Total

Abandoned farm

Property class

Private

Farm.

Real estate operator

Timber operator

Power company

All other

Resort

Residential and Industrial
Wild land

Total

Public

Total

Abandoned farm

Property class

Private

Farm

Real estate operator

Timber operator

Power company

All other

Resort

Residential and industrial
Wild land

Total

Public

Total

Abandoned farm

o

a

n

v

a

t-9

5

O

Eh

to

8

<5

8 ®

2s

O

?!

Is

h 2

l

OO^IO • • O V« O Vt IO

♦ • * • ••• • •

S £ « ■? g • *• ° 9

1 fO

D-

8 ok
0 rH

S3
S u

*H ©

« *
• IO
O M

9h 2

X

CM CM rH IO W tC H1 N • CM rH

— . t • • < •

•# IO OOlO rt to p O • O ■*

— rt rH © r < to ci

SS

rH ^

ca o at n o o rH

~ a§a§ e

N • • • ■

“■ rH •* <g tO

© Q

•

IO H

CM Ok

o •*

i *

H

a

«

St

§

«

IO ©

CO H

o> o

rH ©

3SS8 898

■— to O to P rH rH CD

to ...

— O t» tjl to

a e- cm

88

tO

to

o

CO

o p.

8 51

8 ®‘

CO

co ®
co u
o ©

rH ^©

* IO rH O O CO

O Q W S op

©5 to « o

09 • • •» •

^ rH H» Jg to

s*

3

s s

O IS

5

s

M S
« ^
O O
rH C

00 rH S rH CO IO CO

O Ok « © IS H* O

— ' to O rH CO rH rH 02

co • • -

O IO O H*

O IS CO

rH

m o

o

e-

8*

CO

to -<f

o o»

p- »

o> 8

S s

rH «

t> -* rt r-H O O CO

(loot- O

-~ CO rH JS M CM

rH • * • -

— -H -H> P- CM

»

i

8 8

o «

5

©

o» ©

Ok O
rH ©

H H H> CD CO IS to
o to cd sn co

^ ©SOW H rl tf)

rH ~ *t

-r tO tO tO Ok

Ok CO rH

to o

Ok

rH

at

to

8

IO c-

2 S

•k «k

© -if

8

M

. »

8 o>

«s

h H

S*

^ ►
«P O

C o
V «
o

U rH
£

io © v) • o • a> v< to Vi H*
•••# • • • • •

H» » rH O • CD • O rH CO

- ’ rH tO rH 1 O

S o>

85?

U rH

S

►

c °

« IQ
O CM

sS

iS

IO IO O • CO 1 to

■ — ■ • • • • • 1 •

H< tO ^ tO • © i H

^ CO | rH rH

© o

e •

?°

CO Ok

e e

O *H

1 CD

©

is

•H ©

w « n o «ocm

CM <9 « rH to

™ O IN 0> rH o

to - - - -

— H « tO CM

« n rt rH

58

CO to

8

IS ^

CO Ok

rH CO

Ok

CD

IO

a

§

©

IO ©
CO Fh

o> o

rH ©

to CO CO O (O 1 to

ID S IO Ok f CO

— * IO *0* Ok *0* 1 to

CO . t • -

^jj IO CO CO 00

CM O

o ®
©

to

co to

CO CO

CD rH

©2

CO

CM S

S b

rH ^

SJ52° 51^3

— * © © c «o

” n to to* r-T to

M to rH rH

to o
o co

Ok CO

8

«o CO

CO C-

CO O

oT lO*

CO

a

co ©

CO U
Ok O
rH

2 S§° 8 18

— * tO IS 0k rH 1 fr-

co •

— to to

<o o
o ©
©

35

to IO

CD CO

© c-

s "

,

ol

5? 6

rH ^

W N ^ O IS O IS

~ 8 8 8 8 8

- rH P-" O* rH CM

M to rH rH

58

CO to

8

CO CO

c- to

rH W

oT co

CO

a

o ©

5> b

©0^0 CO I Ok

«o tO O © 1 s

— o co CO O 1 tF

rH • • * • •

— * ^ co o-

rH

O
C- CD
O

IO

to

^ c-

IO to

rH rH

IfT rH

to

8 o>

32

8 -1
a

■'" f

*> o
a

sa

o>

P rH
2

60

— to H W O tO O CO rH O rH ©

H* •••• •••••• •

— rlOPO -HI o C- O O Q IO

1 rH O rH | 1 O'

1 to

©

© Ok
© rH

£2

S X

- t

-P O

a

© IO

© co

Ok
^ rH
©

P*

OrHWP- HOODrUt P-

- - •••• ••••• •

tf rCntOCQ CM O O O CM ff!

— 1 CM 1 CM I P- CM 1 P- 0>

1 CM

Group 1

8 8
o> o

rH JO

OHOOO CD ^ CO

H* to o CO fi WtO

CO N S rH Ok

£ 988 * 9

eg o
<S co
O IO

o

Ok

CO o

CD IO

tO GO

<D ^

Ok

H*

1

s

io 3

CM U
01 o
rH

(3)

36,775

7,283

18,906

1,071

729

37

22,244

C- CO

8 9

IS*

CD

Ok rH

CO o

IO rH

c-~ C^*

©

% «

CO ©
CO Fh

o o

rH ©

HWtOO CO © tD

C- C* CO CO H* P-

— H* CO IS r-i *

CO - - - -

CMS rH CO

rH to CO rH

to o
to «[

rH IO

O

o>

CO H<

\C3 *0

O IO

8 “

©

CO ©
CO C
Ok o
rH ©

^ O O CO to CO CD

CO rH H CO CD rH/-

— IO IO rH CO <0 to

©2 » • • • •

— Ok C- Ok Ok

CO rH rH

CO O
IO O
to CO

IS

CO

CM tO

in p~

in ©

P-' rt

©

a

o> ©

s? b

rH ^

© CO (O O Ok rH CO

Ok Ok rH CO CO IO

— ' O COS rH CO

— tO CO CO rH rH

rH tO W rH

Ok O
rH CO
rH to

o

Ok

o» CO

to fr-

to ^

o ^

Ok

©

2 8
Ok o
rH ©^

» is n cm iq o in

© to in to ^ h o»

cm ^ m od a- to

— (pom ®

tO rH rH

rH O
Ok OD

CO W

CO

rH tO

P- IS

in in

e-“ to*

©

ID

©

©

rH

©

*

(H

8.

1

3

•P

5

"d

b 3

a -a

6 - 9

e«& a b

m h 3 -rt <q t

♦» « o> h» s a

9 o £ xi rs

e U 4» O n H3 c

• thO««Hr| a

Ig'J-glrHSlfS^rH *

& iS fi •«

«

9

rH

O

is*

Fh

1

Prlrata

Jam

Raal estate operator

Timber operator

Power company

All other

Resort

Residential and industrial
tfild land

sl

a

5

«H

•CJ

i

1 4

-

'

• ■•ffafeyi

.

TABUS 86

Pffl CENT CBT TOTAL AREA IN EACH FROFSRTY CLASS, 1926
Selected Towns and Town Groups, Wi soons in

Town and town group

Private

Public

Total

Abandoned

farm

Farm

Real

estate

operator

Timber

ODarator

POfBP

All other

Total

Residential

and

Wild

land

-fir ■

(Br-

(4)

(5)

(6)

(7)

<0)

(9)

(10)

(ID

Athol stane

16

13

17

0

2

0

51

99

1

100

13

Bart elms

22

1

74

0

0

0

3

100

0

100

f

Bayview

30

36

0

0

1

0

32

99

1

100

5

Henrietta

99

0

t

0

0

0

1

100

0

100

0

Laona

11

1

76

1

2

0

9

100

t

100

f

Little Rice

4

29

7

11

f

0

46

97

3

100

9

Horse, nonminerel part

17

24

24

5

1

f

29

100

f

100

2

Murry

23

21

34

t

1

0

21

100

0

100

4

Three Lakes

19

9

36

r

17

f

19

100

t

100

4

Lincoln County11

Group 1

18

39

26

t

1

f

15

99

1

100

9

Group 2

27

37

18

0

2

0

16

100

f

100

5

Group 3

3

10

79

t

0

0

8

100

t

100

3

Group 4

42

8

22

i

1

f

25

99

1

100

8

Group 5

42

16

11

0

7

—

24

100

t

100

6

Groups 6 and 7

48

2

36

1

f

t

13

100

t

100

4

Total

35

16

31

1

1

t

16

100

f

100

6

TABLE 87

AREA OF UNPLATTED REAL ESTATE BY SOIL CLASSES, 1926
Selected Towns, Wisconsin

Town and land
cover type

Light

Medium

Heavy

Swamp

Total

Acres

Per cent

Acres

Pei" cent

Acres

Per cent

Acres

Per cent

Acres

Per cent

(1)

(2)

(3)

"(4)'

(5)

(7)

(8)

(9)

(10)

Athel stane

Cleared

4,179

99.2

35

0.8

0

0.0

0

0.0

4,214

100.0

Forest

54.841

85.4

646

1.0

0

0.0

8,761.

13.6

64.248

100.0

Total

59,020

86.2

681

1.0

0

0.0

8,761

12.8

68,462

100.0

Bartelme

Cleared

0

0.0

1,254

68.3

582

31.7

0

0.0

1,836

100.0

Forest

0

0.0

8,663

41.6

9,360

45.0

2.785

13.4

20,800

100.0

Total

0

0.0

9,917

43.8

9,942

43.9

8, 788

12.3

22,644

100.0

Bayview

Cleared

127

5.2

369

16.2

1,933

79.6

0

0.0

2,429

100.0

Forest

12,577

55.1

4,068

17.8

6.103

26.7

92

0.4

22.840

100.0

Total

12,704

50.3

4,437

17.5

8,036

31.8

92

0.4

25,269

100.0

Henrietta

Cleared

0

0.0

60

0.6

9,251

99.4

0

0.0

9,311

100.0

Forest

0

0.0

55

0.5

10.366

99.1

40

0.4

10,481

100.0

Total

0

0.0

115

0.6

19,637

99.2

40

0.2

19,792

100.0

Laona

Cleared

0

0,0

95

3.6

2,570

96-. 4

0

0.0

2,666

100.0

Forest

1,069

1.7

21.310

33.5

32,185

50.6

9.045

14.2

65,609

100.0

Total

1,069

1.6

21,405

32.3

34,755

58.4

9,045

13.7

66,274

100.0

Little Bice

Cleared

585

69.6

190

22.6

66

7.8

0

0.0

841

100.0

Forest

15.914

37.7

12,787

30.3

134

0.3

13.358

31.7

42,193

100.0

Total

16,499

38.3

12,977

30.8

200

0.6

13,558

31.0

43,034

100.0

Morse, nonmineral part

Cleared

136

5.0

2,644

95.0

0

0.0

0

0.0

2,782

100.0

Forest

701

1.2

52,523

89.1

1.430

2.4

4.274

7.3

58.928

100.0

Total

839

1.4

55,167

89.4

1,430

2.3

6.9

61,710

100.0

Murry

Cleared

0

0.0

752

23.3

2,473

76.7

0

0.0

3,225

100.0

Forest

14

t

7,626

20.8

27,705

75.7

1,270

3.5

36,615

100.0

Total

14

t

8,378

21.0

30,178

75.8

1,270

3.2

39,840

100.0

Three Lakes

Cleared

178

4.2

4,058

95.8

0

0.0

0

0.0

4,236

100.0

Forest

0,141

15.7

19,250

49.0

0

0.0

18,863

35*3

39,254

100.0

Total

6,319

14.5

23,308

53.6

0

0.0

lfe,863

31.9

43,400

100.0

.

3

o>

no

©

O

©

H

<8

€

0

4* ©

©

a m

©

©

•rt

O *-» (

&

■P

0 u

©

U O

•»

©

® a

Q

Eh

Ot -rt

0

O

<o

CM

o

©

o ©

S b

.H ©

P

© ©

o Vi
o .
u

® 3

Pi

to

CM

Ok

o

CM

Ok

§

Ok

Ph

63

<D

CM - .
Ok ©
rH ©

©

8 2
o> O
rH 01

o

Eh

— • OOOO-^OrHOO

w *••«•••••

ooooooooo

M'fOiNitoOOO

tTtOCBtMCBN-^icB
M O O ffl ^

<» <0 CM ,-7 oT to*
rH to ■* to to

§ to cm ts

SOM IQ
CM CM

51? 4 o o o o

O 4 (O ® (D 0>

h# tO CM IN *jl

tOCMIN^®®©*

COCMinOttOCMr-TtS
OMWHO^on

CMa)INO»OC'CMrH-M<

' l»- **•••••••

OrjWOffiOtfOlfl

» •# rH I

wotpgrH^gna

00

H CP H .

® H IO to H O

H tO

^ o

to ^ CVJ ^

tO .H CM

8

$83

CMCM^CDOCSINO^

gOWUlMfirllDfi

OOOtO®>«Tfti>

'•‘OHtfNOC'OW
<OiHCM CM ^ tj* to to

OOOtOIOtfOOO

o o >» o in t*

^ ^ I rl N

I

moo

rH CM

I I I

WQWW

to

to «o to

«k

to

CM

8

CD O CO
n to CM H

rH CB to IO*

SCB'ftOCMrHOCMtO
WWtftONHgO

„ „ tj* to

n o o h o> h m

to to

to

o

.HO IN-

©

©

©

gto

o
«

'fmtowoooicMH

• ••••••••

(OtOOOtONOHW

•COOHIDrlWIQffl

rHtOOMrHtOHjtcOCMtO

CM CMCo4tOtO®C^CMCM
t* H CM aT CM CtTeo'tjT

tfWrlHWtOWmO
C^rHCMO>C^®Offitn
OtO^NIONtOHH
»«■*•» « . ~
H* rl CM 01 W CM to tjl

S)

Pi

w ©

■p B * «P

© H ©

**38

bg 04* fj
«J 8 {3 <rH O

2s w 3 *j s

CD

00

9

10

CM

o>

Ok

rH

Ok

Eh

0

M

o

I

6

1

o

o

8

o

©

r>»

■P

o

p

3

o

a

►4

s

5

4>

©

P

u

s

H Vi Vi El

CO CM

Vh

O

©

•

® ©

O

Et

ct>

O

?°

Et

O

■N— '

1

©

PI

•H

co in in cb

CM Q

q5 0

©

© CD W <M

rH

10

©

- -

ID HOC

CD IS

Ok

<c

CM

Et

ffi

m 0, tk. . m

CO. a

4*

Ok

O

O Ok «Q

Ok CO ^ CO

O

to 0

0

rH

<1

to

Eh

CM

10

CB CM to rH

Hll tD

5

to is cm c-

IO Ok

10

Ok

©

- '

tO rH O lO

0

rH

Ei

cs

m mk 0* a

0k

Ok

O

' — '

O Ok tp IS

IO to

til

rH

(0

03 CO 4 CD

to 0

10

CM

to

■P

©

c

©

©

C3

O ID ^ tO

to

CO

O

©

— — k

• • • •

• *

•

O

Et

<Q?

fr- C- Q ^

0 CM

CM

Et

t)

— - *

CM ^

4s

©

PI

©

Ph

«H

©

€

Ei

3

8

Ei

to

tO CM iQ rH
GO CJk CM

IO H IO

CO 0
to CO
rH Ok

IS

a

£

Ok

O

— 0

ts rH rH H4

® -Mi

IO

rH

©

tO IS CO IS

CM rH

8

?

r4

0

- - .

CO tO CM O

CD rH
^ CD

to «

O

Ok

©

©

_ „

O m ® N
W P- H t#

C^

to

rH

h

» » • »

«b ao

Ck

Ok

0

CO to CM rH

IQ CM

c5 0

rH

©

IO © w s

Hi*

rH

to

4*

©

©

to to to cm

CB tO

10

©

©

• • • •

• •

*

O *4

©

- - -

00 CM Ok

O rH

0

O

Eh

to

to cm n h

CM

©

El

O

1 1 1 1

1

1

£

<2

0

%4

CM IO O CD

Ok O

©

03

0 a> co 0

CM

rH

8

©

0 to CD 0

ts

&

U

cm

» *» » •>

CB M

A

©

4»

0

rH

O

©

Ok H
Ok

Ok

to

3

rH

€

rH IS rH rH

to ■M*

O

F-4

©

Ok

a

©

CO CD 0

TT to GO rH

O rH
CO CO

8

s

rH

Eh

rH

0k 0k Gk 0k

t» OB

Ok

O

— *■

is CM to to
EO CM CM rH

Ok to

to

rH

a)

0

rH

CM

ts

p.

3

M

O

©

El

W)

to

rH CM « tj<

to

g

CO

S

Pi PB PB PB

PB Pt

3

s

3 3 3 3

3 3

OOOO

0 0

4>

Eh Eh Ei U

Et Ei

O

C3 C5 O O

O O

H

.

■

i

■

.

tabu; 90

AVERAGE ASSESSED VALUE OF UNPLATTED REAL ESTATE PER ACRE (EXCLUDING E.JPROVMEKTS )

BY PROPERTY CLASSES, 1926
Selected Towns and Town Groups, Wisconsin

Town and town grcup

Farm

Real

estate

operator

Timber

operator

Power

company

All other

Total

Abandoned

farm

Resort

Resident ial
and

industrial

Wild

land

*TTT

“W

(3)

(4)

TsT

“W

(7)

“W

i9 r

Athelstane

t 6.35

$ 5.67

v 5.55

*ir • • •

,.11.34

• • •

$ 5.96

0 6.00

$ 6.11

Bartelme

13.90

8.93

21.28

• • •

• • •

• • •

9.93

19.14

16.88

Bayview

21.78

8.25

• • •

• • •

32.68

• t #

8.57

12.57

9.64

Henrietta

31.97

• • •

11.60

• • •

• • •

• • •

35.97

31.93

• • •

Laona

5.39

5.65

9.98

19.69

13.94

—

3.76

9.05d

15.00

Little Rice

6.85

5.29

4.69

4.58

4.74

5.31

5.24

5.94

Morse, nomnineral part

19.49

10.95

18.13

14.66

18.93

15.20

12.99

14.98

15.49

Murry

21.47

8.81

21.72

25.20

10.43

•••a

15.31

1.7.53

18.97

Three Lakes

21.34

6.78

9.11

9.71

36.07

5Q.00a

9.53

15.88d

12.75

Lincoln County^

Group 1

12.41

9.74

21.16

12.50

9.55

769.79

8.92

13.30

9.24

Group 2

13.26

10.13

16.20

• • •

10 . 58d

• • •

9.18

11.93d

10.37

Group 3

12.10

9.98

18.43

10.76

• • •

• • •

11.11

16.79

11.85

Group 4

19.88

9.20

12.78

45.74

31.82d

151. 76a

10.39

15 . 49d

11.92

Group 5

11.63

9.23

10.74

• • •

21.70d

9.82

11 • 44d

10.00

Groups 6 and 7

24.27

12.89

22.86

4.41

16.44

130. 65a

12.12

21.93d

14.43

Total

20.03

9.98

19.72

26.15

17.00d

208.53d

10.47

16.82d

11.58

TABU 91

AVERAGE APPRAISED VALUE OF TAXABLE UNPLATTED REAL ESTATE PER ACRE
(EXCLUDING ETPROmOSETS) BY PROPERTY CLASSES, 19 26
Selected Towns, Wisconsin

Town

Farm

Real

estate

operator

Timber

operator

Power

company

All other

Total

Abandoned

farm

Resort

Residential

and

industrial

Wild

land

ITT

fsl

(?) “

(4)

(5)

(6)

(7)

(8)

■if)

Athelstane

$15.17

$ 5.18

$ 3.42

$ ...

$41.24

$...

$ 6.70

$ 7.87

$ 9.96

Bartelme

20.19

a

28.07

• • •

• • •

• • •

8.39

25.44

a

Bayview

25.34

5.99

• • •

• • •

a

• • •

7.24

12.42

10.33

Henrietta

42.09

• • •

a

• • •

• • •

• • •

a

41.99

• • •

Laona

25.92

18.79

39.17

55.65

55.48

—

10.91

35.50

a

Little Rice

15.65

6.33

5.50

4.65

a

• • •

6.95

6.74

10.60

Morse, nonmineral part

20.25

11.94

19.25

12.05

a

a

13.80

15.74

16.04

Murry

22.84

4.83

11.58

a

a

• • •

11.21

12.65

15.11

Three Lakes

36.67

9.58

12.15

a

32.27

&

15.96

20.66

25.08

mm

TABLE 92

AVERAGE ASSESSMENT RATIO OF TAXABLE UNPLATTED REAL ESTATE BY PROPERTY CLASSES, 1926

Selected Towns, Wisconsin

(Per cent)

Town

Farm

Real

estate

operator

Timber

operator

Power

company

All other

Total

Abandoned

farm

Resort

Residential

and

industrial

Wild

land

(1)

(2)

“7§T“

14)

(5)

laT

(7)

(8)

"W

Athelstane

34.5

109.4

162.4

see

11.6

e e #

82.9

57.4

55.2

Bar te line

55.3

a

75.3

see

see

see

118.3

71.0

a

Bayriew

62.4

135.5

e • •

see

a

e • •

105.8

77.0

62.1

Henrietta

64.5

e e •

a

ee#

e • e

see

a

64.6

e • e

Laona

19.8C

30.1

25.5°

35.4

28.8°

—

33 e 6

25 .3 C

a

Little Rice

35.2

83.5

73.6

98.5

a

e e •

73.6

72.2

51.0

Horse, nonmineral part

75.5

89.1

94.1

121.7

a

a

92.5

87.8

81.2

Murry

67.1

179.9

181.9

a

a

see

121.9

110.8

87.8

Three Lakes

53. 2C

71.0 -

73.8

a

118. lc

57.6

79 .6 *

48.4

TABLE 93

AVERAGE TAX PER ACRE ON UNPLATTED REAL ESTATE BY HtOPEHTY CLASSES, 1926

Selected Towns and Town Groups, Wisconsin

Town and town group

Farm

Real

estate

operator

Timber

operator

Power

company

All other

Total

Abandoned

farm

Resort

Residential

and

industrial

Wild

land

(l)

(2)

ii3 r~

(4)

(5)

- (6)

(7)

(8)

"W

Athelstane

$0.25

$0.18

$0.20

$ ...

$0.45

^ e e e

$0.20

$0.21

$0.82

Bartelme

0.36

0.21

0.41

e e e

e e e

e • e

0.20

0.39

0.35

Bayriew

0.84

0.24

• e e

1.21

e e e

0.25

0.43

0.33

Henrietta

0.82

e e •

0.27

• e •

e e •

e e e

0.73

0.82

e e e

Laona

0.44

0.30

0.54

1.04

0.88

—

0.20

0.50d

0.80

Little Rice

0.47

0.27

0.24

0.23

0.24

» e e

0.28

0.27

0.34

Morse, nonmineral part

0.70

0.26

0.37

0,47

0.64

0.58

0.33

0.40

0.47

Murry

0.56

0.14

0.39

0.57

0.18

0.31

0.36

0.41

Three Lakes

1.47

0.33

0.46

0.60

3.47

147.00°

0.49

1.17d

0.73

Linooln County*1

Group 1

0.58

0.47

0.87

0.80

0.66

39.92

0.41

0.60

0.53

Group 2

0.64

0.40

0.63

e e e

0.54d

• • e

0.34

0.50d

0.42

Group 3

0.39

0.26

0.46

0.27

•••.

• ••.

0.29

0.42

0.33

Group 4

0.73

0.32

0.80

4.46

1.32°

34.86°

0.33

0.67d

0.41

Group 5

0.44

0.25

4. 72

e e e

1.12d

—

0.27

0.91d

0.33

Groups 6 and 7

0.94

0.39

0.72

0.42

0.59

23,82d

0.39

0.79d

0.47

Total

0.79

0.40

0,78

2.42

0.86d

27.66d

0.35

0.67d

0.45

TABLE 94

ASSESSED VALUE 07 UNPLATTED REAL ESTATE DELINQUENT BY PROPERTY CLASSES, 1926

Selected Towns and Town Groups, Wisconsin

Town and town group

Farm

Real

estate

operator

Timber

operator

Powsr

company

All other

Total

Abandoned

farm

Resort

Residential

and

Indus trial

Wild

land

(1)

(2)

“ [i) '

14)

(5) “

(6)

(7)

(8)

(9)

Athelstane

$ 11,070

$ 36,940

$39,155

$ 0

$ 675

$ 0

$ 85,275

$173,115

$ 20,675

Barts lme

1,400

0

500

0

0

0

0

1,900

0

Bayriew

85,491

59,697

0

0

3,660

0

24, 798

173,646

4,338

Henrietta

20,410

0

0

0

0

0

0

20,410

0

Laona

160

0

5,060

0

3,500

1,060

3,500

13,280

0

Little Rice

1,830

49,076

9,515

0

0

0

54,174

114,595

8,500

MOrse, nonmineral part

42,400

28,630

78,720

31,300

0

0

51,410

232,460

5,950

Murry

50,070

3,200

57,160

0

2,200

0

54,190

166,820

15,510

Three Lakes

53,660

6,105

8,785

0

41,315

14, 750

28,280

152,895

5,505

Lincoln Countyh

Group 1

12,365

168,121

23,886

250

0

0

40,483

245,104

15,345

Group 2

37,775

178,400

28,265

0

1,030

0

49,345

294,815

21, 550

Group 3

750

19,475

1,000

0

0

0

13,400

34,625

6,150

Group 4

25,310

38,945

7,075

6,190

1,625

730

54,235

134, 110

25,590

Group 5

10,795

15,295

1,925

0

2,780

375

9,090

40,260

2,450

Groups 6 and 7

45,270

23.660

8.825

0

0

2.360

83.045

163.160

51.150

Total

$132,265

$443,896

$70,975

$ 6,440

$ 5,435

$ 3,465

$249,598

$912,074

$122,235

TABLE 95

APPRAISED VALUE OF UNPLATTED REAL ESTATE DELINQUSKT BY PROPERTY CLASSES, 1926

Selected Towns, Wiscoisln

Town

Farm

Real

estate

operator

Timber

operator

Power

company

All other

Total

Abandoned

farm

Resort

Rssldential

and

Industrial

Wild

land

’ (l)

(2)

(3)

(4)

(3)

(«)

(7) '

(8)

(9)

Athelstane

$ 23,020

$34,070

$21,690

$ o

$ 890

0

$88,640

$168,310

$33,980

Bar te line

1,880

0

500

0

0

0

0

2,380

0

Bayriew

129,270

41,490

0

0

3,660

0

22,870

197,290

7,120

Henrietta

38,920

0

0

0

0

0

0

38,920

0

Laona

930

0

10,880

0

1,030

— -

6,880

19,720

0

Little Rice

5,750

57,240

14,820

0

0

0

68,510

146,120

17,170

Morse, nonmlneral part

54,600

34,600

70,000

28,870

0

0

53,190

241 , 260

7,010

Murry

62,260

1,720

43,170

0

520

0

45,650

153,310

20,020

Three iAkse

108,800

9,010

16,870

0

36,520

45,060

216,260

11,890

TAHTJg 96

AVERAGE ASSESSMENT RATIO OF UNPLATTED REAL ESTATE LKUNQUENT
BY PROPERTY CLASSES, 1986
Selected Towns, Wisconsin

(Per cant)

Town

Far®

Real

estate

operator

Timber

operator

All other

Total

Abandoned

farm

Wild

land

”Ti)

"iff

w~

(4)

(5)

(6)

Athelstane

48.1

108.4

>. 180,5

96.8

102.9

60.8

Bar te line

a

• • •

a

see

a

• • 0

Bayview

66.1

143.9

• • •

108.4

88.0

60.9

Henrietta

52.4

• • e

\ • • •

see

58.4

see

Laom

a

• • •

' 46.5

50.9

62. Qc

tee

Little Bioe

a

85.7

64.8

79.5

78.4

49.5

Horse, nonmineral pert

77.7

88,7

118.5

96.7

96.4

a

Murry

80.4

a

138.4

118.7

108.8

77.6

Three Lakes

48.7®

67.8

58.1

62.5®

63.0®

a

TABLE 97

TAXES DELINQUENT ON UNPLATTED HEAL ESTATE BY PROPERTY CLASSES, 1986

Selected Towns and Town- Groups, Wisconsin

Town. and town group

Far®

Real

estate

operator

Timber

operator

Power

company

All other

Total

Abandoned

farm

Resort

Residential

and

industrial

Wild

land

(1)

(if

HIT-

(7 r~

(5)

"it T"

(7)

(8)

(9)

Athelstane

• 366

$ 1,200

11,463

$ 0

• 18

• 0

•2,838

• 5,885

• 660

Bartelme

25

0

10

0

0

0

0

35

0

Bayriew

2,439

1,714

0

0

104

0

717

4,974

124

Henrietta

447

0

0

0

0

0

0

447

0

Laona

8

0

273

0

186

53

183

703

0

Little Rica

93

2,499

487

0

0

0

2,753

5,832

442

Morse, nonmineral part

1,180

685

1,611

1,021

0

0

1,399

5,836

167

Murry

1,058

59

1,058

0

35

0

1,017

3,221

314

Three Lakes

2,584

893

433

0

1,991

711

1,368

7,380

266

Lincoln County*1

Group 1

468

8,218

940

16

0

0

1,858

11,500

702

Groutf 2

1,417

7,008

1,181

0

33

0

1,857

11,496

829

Group S

18

480

87

0

0

0

334

859

154

Group 4

720

1,370

298

137

61

36

1,710

4,226

741

Group 5

877

394

49

0

76

10

235

1,041

63

Groups 6 and 7

Total

1.317

680

276

0

0

74

2,550

4,897

1,496

•4,817

•18,050

$2,765

•163

•170

•iso

•8,544

'$34,019

$3,985 "

'

\

-

■

(0

r

«

i

o

Eh

(0
f-4 +>

a
c 0
2
g g

0) p

5 "

a

o
a
p o
© k

^ a

Is

a a

©

§ «

o

©

©

Ph

rH +» -

2 5^

ps

'll ^

3f

u o

© p

p< p

rH -P

25

PC ©

■P

a

s S Sj

■ 5 5

OOWCDCDW^ISH

tDC-O>to3«INrHO»C0

axDononcookNcc

0»0»WO«pCVJt-0D

IStS0»O^t>-r-(S

Hft-'fcD^CVJ^'OW

CDrH-^totoe^cu.HC*

^t-o»Hiooiooa)

W(QHJ o ci

to to

. _ . . . ... e» w io

jo tf to cm co c*-

r » K •» at

H N ,H rH

^ N O w IO t* N

to <5 Q
to JS rf

Tf ,H C~ ® aH 0»

C N CM tO Cs

CM CM rH

8CMOOO*HO»OJO

<f ^PQWCNIO

• o o»

to

t, w CM -a
o> IO O P)

lOWOOOWtDOMQ

tOCSC-D-QfH^tOt-

ioio^^owomo

to • .. _ _ _ _

.H<»<OC'-<*C‘-0«0 0

nt-«cotOHO<oui

Hfa 3> * oT©T rt M IO
00»'QCD<OWIQON

rtOOO^WO>WH

(OiOtOHOMO^tft

*

<0*

i CD to f*

w ^ to

CM rH

O o

S3

to to IO
o to o
cm o»

to CO Q <
tf IO O ,
^ K}> 4 '

C»HMOIOWCDHO

lOC^O-tOWC^CDHCD

I

Eh

> o

... w -J to w
O to CO » CO

88888SS-9

, 5> CM
a* CD

©t*M|CD©HlP©tO

totocnise^rHtoiNO

tStO'jPrH^tO.HtOCM

<f>

rH CM

OOtO^OC-OlOlO

C^mQ«OCMTfO»CMO

Ofi^HlOOCDCOlO

rHCMtOCMtO^C*»0*lO

^•lOC^tO^CMOtfO

,#'PtO^P-NO>NH

ir co of data for columns 4-9:

Annual Report of Assessors of Income for the County Boards for the several counties, 1926

Ur) 31 p

Number 16

I

R

I

1

a

January 1, 1932

' Progress j^c port of th<2~>

FOREST TAXATION

INQUIRY

Fred Rogers Fairchild

OUirector'

THE LIBRARY OF THE

FEB 1 1 1948

UNIVERSITY OF ILLINOIS

DIGEST OF FOREST TAX LAWS IN THE UNITED STATES IN

EFFECT JANUARY 1, 1932

By

Louis S. Murphy, P. A, Herbert, and Wade E. DeVries

U.S. DEPARTMENT OF AGRICULTURE
FOREST SERVICE

V* .

GEOGRAPHICAL DISTRIBUTION OF FOREST TAX LAWS IN THE UNITED STATES, 1931

.-.'*5) +3 4_,
S O & Q>

A P
Eh H

• ox Id c §

• P Cd • 43 a) *H
V„. P T3 P OP

>05 Q) <D cd
Q ) P -H OT V O

y ^ W HQ) -H

.-y Cd Q) ftp OH

/ P ft at o a

/ <d i <d o a) o p a

P *H G <H *H cd

G fl5 f-t oj hp»G -O

■H O ftrl H C fi (DOT
, & *H Cd *H *H OTP

ftiP'dVtPrl 0) OT-H
j^COWOPs oj
j £ -H (DO G CX<h
j P h ftfl)C o

OT

OT

G O

OT

t-i

W

0)

(D

0) Vi

cd

cd

p

h

H

O

,G

<D

fe

•H

9

O

<D

O

m

P

6

h0

V

V P ft

£

P

Is

V

•H

•H

<D 05 S3

cd

0)

cd

(D

O

P4 >

H H H

a

0)

P

05

P

CO

o

p

0)

W

cd

<D

—

^SSS^

, *■

'

.

EVFL ANA TORY NOTE

The Forest Taxation Inquiry regards its entire study as a unit,
to "be reported upon as a whole, and does not contc.nplnto the issue of
state or regional reports. However , it makes public from time to time,
through the medium of progress reports, such information resulting from
its investigations as may seem of service to persons interested in the
problem of forest taxation.

Progress reports usually represent in greater or less degree the
labors of all, or nearly all, the members of the staff. The work is
done in accordance with plans reviewed in advance by the Director.
Questions of importance affecting the projects are discussed in staff
.conferences. Tables are prepared by the statistical force, which is
under the direction of Miss Day, and both text and tables are edited
by the Director. 1/ Therefore, though authorship of progress reports
mav be ascribed to the individuals who have had a pro com inant part in
their preparation, it should be understood that in most cases other mem¬
bers of the staff have made substantial contributions.

♦

The technical staff of the Inquiry is now constituted as follows:

Fred Royers Fairchild, Director

Jl • K J J. 1 JL

ford Fa

11, Princip;

al For o

s tor

Herman

H. Chapman, 2/ Pri:

ncipal

Forester

Louis S

. Murph

y, Senior Forest E

conomist

?. A. H

orbert ,

3/ Senior

Forest

Economist

Paul W.

Wager ,

2/ Taxation Economist
/

Wr.de E.

DoVr io

s, Taxation

Ec onom

ist

Basse B

. Day,

Associate S

tatistician

Daniel

Fingree

, Assistant

Forest

Ec ononis

Roy B.

Thomson

., Assistant

Fores t

3c on on is '

The information in this report has been checked at least once, but
is subject to final revision and correction. Criticisms and corrections
will be appreciated; they shoe Id bo addressed to:

Director, Forest Taxation Inquiry,
360 Prospect Street,

N o w Ha von, Co nn .

1 ! Iii the present Progress "Report there are no tables prepared by the
statistical force.

y On temporary or part time employment, and nob associated with the
preparation of this report.

3/ Since resigned, but associated with the preparation of this report.

’

TABLE OF CONTENTS

Page

Map: Geographical Distribution of Forest Tax Laws in the

United1 States*, • 1931* . . . . Frontispiece

I. Introduction.*.*. . . . ... . . , . . . 1

II. Historical* Summary of State Forest Tax; Legislation . 5

III. Digests:

-Alabama . . , . ,

Forest Tree Exemption and Yield Tax . 7

• California ...

Immature Forest Tree Exemption . S

Colorado

Immature Planted Forest Tree Exemption . 9

Connecticut

— Immature Forest Tree Exemption, Fixed Assessment,

Limited Tax. Rate, and Yield. Tax....... . 9

Temporary Fixed Assessment and Ultimate Tree
. Exemption . 11

Delaware

.... Limited Forest Tract Exemption . 12

• Hawaii

Forest Tract Exemption . 13

Forest Reservation Exemption . 14

Idaho

Fixed Land Assessment , Immature Forest Tree

Exemption, and Yield Tax . 14

Illinois

Plantation Bounty . 17

Indiana

Forest, Tract Fixed Assessment . 17

Iowa

Forest Tract Fixed Assessment . 1R

Planted Tree Exemption . 19

Kentucky

Forest Tract Rental . 19

TABLE OF CONTENTS (Continued)

Page

Louisiana

Fixed Assessment and Yield Tax . 20

Maine

Forest Tract Exemption . 23

Forest Tree Exemption, Limited Land Assessment, and

Yield Tax . 23

Massachusetts

Forest Tree Exemption and Yield Tax . 24

Michigan

Partial Wocdlot Exemption and Yield Tax . 26

Specific Property Tax and Yield Tax . 27

Minnesota

Plantation Boimtv . 30

Fixed Land Tax, Limited Forest Tree Exe notion, and

Yield Tax.. . 30

Mississippi

Forest Tree Exemption and Yield Tax . 34

New Hampshire

Forest Tract He oat e . 36

Donated Forest Tract Exemption . 36

Forest Tree Exemption . 37

New York

Forest Tree Exemption, Limited Land Assessment, and

Yield Tax . 38

North Dakota •

Plantation Bounty . 40

Ohio

Forest Tree Exemption, Limited Land Tnx Bate, and

Yield Tax . 40

Oregon

Specific Property Tax and Yield Tax . 42

TABLE OF CONTENTS (Continued)

Page

Pennsylvania

Forest Tract Rebate (Young Trees) . 45

Forest Tract Rebate (Large Trees) . 46

Limited Assessment and Yield Tax . 46

Porto Rico

Plantation Fixed Assessment . 48

Forest Tract Exemption . 49

Rhode Island

Plantation Exemption . . . . ... 51

South Dakota

Plantation Bounty . 51

Vermont

Immature Forest Tree Exemption, Limited and Fixed
Land Assessment, Fixed Land and Older Timber

Assessment, and Yield Tax . 52

Immature Forest Tree Exemption . . . 54

Virginia

Forest Tract Deferred Tax . 55

Washington

Fixed Assessment and Yield Tax . 56

Wisconsin

Specific Property Tax and Yield Tax . 59

Wyoming 1

Plantation Bounty . 62

IV. Comparative Table . 63

V. Areas to which Forest Tax Laws Are Being Applied . 67

VT. A Classification of Forest Tax Laws . 73

.

■

.

DIGEST OF FOREST TAX JAWS IK THE UNITED 3 DATES IN EFFECT

JANUARY 1, 1922

I. INTRODUCTION

This digest has been prepared for the use of the staff of the
Forest Taxation Inquiry and others who may desire a brief statement, in
ordinary language, of the more essential features of the forest tax laws
which are now in effect ( January 1, 1932). It is a complete revision
of the digests in Progress Reports, Numbers 4 and 7, dated April 15,

1929, and March 15, 1950, respectively. The date of passage given in
each heading refers to the year in which the law now in effect was ori¬
ginally enacted. The comparative table and the classification diagram .
concluding this report contain condensed statements of certain important
provisions of all the forest tax laws in effect at the present time.

This comparative table and classification are intended for comparison or
quick reference but are not to be relied upon for an accurate picture of
any state law. An additional feature of the report is a statement of the
area to which each law is being applied, based on information received
from the respective state foresters or other state administrative officers,
The percentage of privately-owned forest land which this area represents
is also shown. This percentage is an indication of the extent to which
the law is directly effective, but the possibility of indirect efieefcs
of a beneficial character should not be overlooked.

This digest covers all special forest tax laws of the states, terri¬
tories, and possessions of the United States. There are included also
certain laws which, though strictly not tax laws, are, on account of their
purpose or effect, closely related to the forest tax laws and likely to he
of interest in connection with them. The laws of this sort are the P- an mo¬
tion bounty laws of Illinois, Minnesota, North Dakota, South Dakota, and
Wyoming.

The Delaware exemption
tax, the Washington yield tax,
laws of 1930 and 1931, which,
New Hampshire donated forest
rebate laws were not digested
Idaho, Michigan, New York, an
former laws, and the digests
Report Number 4, dated April
digested in the two previous
the repeal of the Idaho fores
yield tax law, the Maine yiel
plantation exemption law.

, the Kentucky rental, the Virginia deferred
, and the Porto Rico exemption laws are new
together with the Hawaii exemption laws, Tie
tract exemption law, and the two Pennsylvania
in the previous progress reports. The
d Wisconsin yield tax laws are revisions oi
of these two laws replace those in Progress
15, 1929. The only other changes in the laws
progress resorts covering this subject are
t tract exemption law, the 1926 Kentucky
d tax law of 1921 and 1923, and the Wisconsin

The following is an account of the plan of the digest, which has
been followed in this report as well as in the two previous progress
reports covering this subject:

The digest is confined to-'the specified forest tay laws.
Provisions of the general tax laws or other laws relating to forests
are not included except where they form an essential part of the
forest tax system. In general, purely administrative provisi ons, not
required for an under standing of the essential character of the law-
in question, have been omitted. Penalties have been noted only
w’-ere they are a real part of the tax system imposed by the law.

In forest taxation special importance attaches, for obvious
reasons, to any provision of law which may give rise to a contract,
actual or implied, between the taxpayer and the state or which may
place any restriction upon future changes in the tax system. Wherever
a law contains such provision, it is referred to in the digest,
the digest is silent on these points, it is to be understood that
there is nothing in the la w providing for a contract between the tax¬
payer and the state or indicating any restriction upon the power of
the legislature to amend or repeal the law in question. This is,
by the way, the usual situation.

The term ’’interest” or ’’accrued interest” refers presumably
to simple interest. As a general rule, the lav/ does not favor compound
interest, and it would seem quite certain that, unless specit ically
provided for, compound interest would not be required under the pro¬
visions of these forest tax lav/s. (See 33 Corpus Juris, p. 191, Sec¬
tion 36; p. 248, Section 165; and p. 252, Section 172.)

For the sake of clearness and to facilitate comparative study,
a uniform terminology . has been used so far as x^ossible, to the end
that the same idea may always be expressed in the same language. Cer¬
tain words require special note. The term ’’class if ication” is used
throughout, whether actually employed in the statutes or not, uo
mean both the act or process of setting apart certain properties for
special tax treatment and also the state of being so set apart,
classification” means the act or process of removin' property from
classification. The term "'property” is used to mean an entire complex
of real estate regarded as a unit for tax purposes. A forest property
is composed of two parts, "land” and ’’trees”, plus any additional real
estate in the form of improvements. The term ’’forest” is less sti ictly
used; generally it is synonymous with ’’property” in case of fores b pro¬
perty; sometimes it is practically equivalent to ''trees”; the parti¬
cular use, in any case, will be clear from the context. The term
’’timber” has been reserved for "merchantable trees” or "merchantable
stands”, by which is meant trees or stands capable of economic utiliza¬
tion; that is, of being cut and removed at a profit, in other words,
for a return in excess of the cost of cutting and removing. References
to "the county” , "the township”, etc., refer, unless otherwise speci¬
fied or clearly indicated by the context, to the jurisdiction in which
the property ini coated.

The task of digesting the so laws has at many points been
made difficult hy obscure language in the statutes. It is sometimes
impossible to tell, from the text of the law, what the intention of
the legislature was. Sometimes different sections of a lav; are
apparently contradictory. Strange interpretations of the text are
sometimes possible and have in some cases been made by administrative
officers. There are cases of rules and regulations of official bodies
which are apparently at variance with the letter of the law. Occasion¬
ally a law or some provision of law is in practice ignored or violated.
Some laws or parts of laws have become dead letters. It should be
kept in mind that these digests purport to be only the record of the
apparent meaning of the statutes. They do not go into the regulations
or procedure of administrative officials or the actual operation of
the laws, except as reference to such matters may serve to clarify an
ambiguous point in the text.

Words enclosed in quotation marks are exact quotations from the
law in question. Comments upon a lav; are enclosed in brackets. All
passages not so marked are to be understood as representing faithful
paraphrase of the words of the statute, except when a negative state¬
ment records the failure of the law in question to mention a particular
topic .

In order to f&cill
ferent states, a uniform
order for each law, sofhr
refer to these topics, as

ta te comparative study of the laws of the dif-
list of topics has been treated in uniform
as applicable. Marginal numbers in the diges
listed in the followin'; topic?. 1 analysis:

I. Classification and designation.

II. Modification of general property tax.

1. Elements of property favored.

2. Character of favor.

3. Elements of property not affected.

4. Apportionment of state and local taxes.

5. Operation of property tax otherwise not changed.

III. Ilew specific or other special property tax.

1. Description.

2. Administration.

3. Penalties.

4. Distrioution of revenue.

IV. Yield tax.

1. Object (i.o., material upon which imposed).

2. Exceptions (i.e., material not subject 'to yeild tax).

3. Rate.

Official permission to cut (when required for adminis¬
tration of yield tax).

5. Administration: owner’s statement, assessment, appeal,

penalties, etc.

6. Collection (when different from general property tax).

7. Distribution of revenue.

V. Relief from other taxes and other favors.

VI. Contribution of state to towns or comities.

1. Purpose.

2. Amount and measure; to whom paid.

5. Distribution.

VII. Classification.

1. Initial classification.

a. qualifications of the property (including land

and trees ) .

b. Procedure.

(1) Petition by' owner.

(2) With whom filed.

(5) Official hearing, investigation, appeal, etc.

(4) Classification effected specified authority;

appeal .

(5) Contract executed between owner and state.

(6) Classification or contract recorded.

2. Continuance of classification.

a . C on t inu i ng requirements.

b. Official control of cutting.

c. Official authority to make and enforce rules sub¬

sequent to classification.

d. Official inspection for enforcement.

e. Effect of transfer of property.

5. Declassification.

a. Causes, procedure, appeal, etc.

b. Declassification tax or penalty.

VIII. General penalty provision.

IX. General anneal provision.

X. The law a contract.

XI. Amendments.

1. Restriction on power of legislature to -amend or repeal.

2. Right of owner to advantage of amendments.

XII. Special fire protection tax on classified property.

These digests have been prepared with great care in order to
assure a faithful statement of the clear meaning of the statutes or
suitable comment or exact quotation when the meaning is obscure. The
reader should bear in mind, however, that .judgment has been exercised
in the choice of the essential features to he reviewed, tuat failure
to mention any topic other than those noted in the analysis above does
not necessarily imply that the particular law is silent as to that
topic, and that the precise language used is that of the maker of the
digest rather than of the legislature. These digests have of course
no legal authority. '-Then that is required, refer snce should be to the
statutes themselves and to their interpretation by the courts and
authorized state officials.

-4-

II. HISTORICAL SUMMARY OF STATE FOREST TAX LEC-ISLnTICN

Forest tax legislation in the course of its development in
America has passed through two fairly well defined stages. At the
outset tax relief was used as a means of interesting landowners in
tree culture, evidently without any very clear program based on funda¬
mental principles of forestry or of taxation. The movement at this
stage started with a law passed by the territory of Nebraska in 1861
granting exemption to landowners who would plant and care for stands
of forest trees fulfilling certain conditions. Between then and 1886,
similar laws were passed by nine other prairie and western states,
namely, Wisconsin and Iowa (1868), Dakota, then a territory (1869),
Idaho (1875), Washington and Wyoming (1877), Colorado (1881), New
Mexico (1882), and Utah (1886). Before this wave of exemption laws
had gotten well under way, Kansas started another movement of similar
import by a law enacted in 1868 offering bounties for tree planting,
which up to 1890 was followed by three of the states which had al¬
ready enacted exemption laws and four others, namely, Missouri (1870),
Minnesota (1871), Nevada (1873), Illinois (1874), Nebraska (1879),
territory of Dakota (1885), and Wyoming (1890). Upon being admitted
to statehood (1890) North Dakota and South Dakota reenacted a terri¬
torial law of 1885, and later enacted bounty laws in 1905 and 1909
respectively.

Almost simultaneously the use of tax concessions to promote
tree planting was taken up in the East. Maine was the first to adopt
such a measure (in 1872). By 1878 three other New England states,
namely, Massachusetts, Connecticut, and Rhode Island had passed similar
laws. Vermont later (1904) passed such a law, followed by Alabama
(1907) and New York (1912). Pennsylvania (1887) and New Hampshire
(1903) adopted the rebate, and Massachusetts (1908) offered prizes
for the same purpose. Massachusetts (1908) and New Hampshire (1915)
granted exemption to those who would leave the entire management of
their lands to the state for a period of years. Indiana (1899)
adopted the plan of reducing the taxable valuation to the sum of one
dollar an acre which plan was also adopted by Iowa (1906) and Louisiana
(1910). Hawaii (1892 and 1903) enacted forest exemption laws which
v/ere designed to prevent overgrazing and protect the water sheds, and
which have been widely applied.

In general, the exemption, bounty, and rebate laws gradually
demonstrated their inability to accomplish any substantial results.

At the same time knowledge of the broader aspects of forestry and its
economic implications was increasing. Increasing attention was being
given to the relation of taxation to the practice of forestry. Out of
these conditions arose the second stage of forest tax legislation, in
which the yield tax occupies the center of the picture. Beginning
with the Michigan farm woodlot act in 1911, seventeen states have en¬
acted tax legislation based on the yield tax principle, the others
being New York (1912), Vermont, Connecticut, and Pennsylvania (1913),

-5-

\

Massachusetts (1914), Maine (1921), Alabama (1923), Mississippi
(1924), Ohio (1925), Louisiana and Kentucky (1926), Minnesota and
Wisconsin (1927), Idaho and Oregon (1929), and Washington (1931).
Michigan (in 1925) enacted a second yield tax law, which was applic¬
able to commercial forests.

Luring this same period also much legislation of the same type
as that passed in the earlier period was enacted. Mew York in the
same year that it passed its yield tax law (1912) enacted provisions
granting several degrees of exemption of land and timber value for
30 and 35 year periods. Idaho (1917) passed a tax exemption lav/ for
planted lands. Louisiana (1920, 1922, and 1924) enacted a series of
changes in its original exemption law culminating in a pronounced cur¬
tailment of the exemption privilege in 1922, followed by moderate
liberalization in 1924. Indiana (1921) reenacted and amplified its
exemption law of 1899, which in the meantime had been declared un¬
constitutional. New Hampshire (1923) copied the 1922 Massachusetts
law almost verbatim, save that constitutional restrictions prevented
the adoption of the yield tax as such. So, as an alternative, the
timber When cut was made subject to the ordinary personal property
tax of that year based on its value after felling instead of its stump-
age value. This virtually converted the Massachusetts type of yield
tax law into a growing timber exemption law, with full ad valorem tax¬
ation of the bare land value. Vermont (1923), likewise dissatisfied
with the way its yield tax law was working, without repealing the old
lav/, enacted a new law which provided for the exemption of growing
timber and the full value taxation of the land, thus duplicating in
part the New Hampshire law, save that the exemption was limited to
a period of 30 years. Porto Rico (1925) enacted a law reducing the
taxable valuation on planted lands to one dollar per acre for a limited
period, but a later (1930) law provided for complete exemption for both
planted and natural growth forests for an unlimited period. California
(1926) adopted a constitutional amendment exempting all immature forest
trees from the property tax. Connecticut enacted an exemption lav/ with
certain novel features in 1929. Delaware (1931) provided exemption for
a limited time for properties containing small trees.

In some of the more recent yield tax laws, certain novel features
have been introduced. Thus the Michigan law of 1925, the Minnesota and
Wisconsin laws of 1927, and the Oregon law of 1929 give up entirely the
ad valorem property tax, on land and trees, and substitute a specific
tax at a flat rate per acre. Another novelty is a provision requiring
a contribution from the state to the local subdivisions in consideration
of the loss of local revenue occasioned by modification of the property
tax. Such provision is contained in the lav/s of Pennsylvania (1913),
Michigan (1925) and Wisconsin (1927).

The constitutional amendment of California (1926) and the laws
of Oregon (1929) and Washington (1931) represent an important innova¬
tion in forest tax legislation, in that the classification of lands

-6-

receiving special treatment is not dependent upon application "by the
owner. In Oregon and Washington the lav/ requires the state adminis¬
trative officials to take the initiative in bringing about classifica¬
tion. California goes still further toward universality by exempting
from the property tax all immature forest trees without, requiring
action by either the owner or any public official to" complete classi¬
fication. .......

Recent legislation in Kentucky and Virginia (1920), which is
designed to relieve the tax burden on forest property, is of an entirely
different type from that mentioned heretofore. loth states provide for
the leasing of private forest land to the state. In Kentucky the com¬
pensation to the owner is in the form of rental not to exceed the amount
of annual taxes, and in Virginia the compensation is the deferment of*
the annual taxes for nou longer than forty years.

Many of the laws mentioned in the preceding paragraphs have been
repealed and replaced by other forest tax legislation of similar or of
dissimilar type. The states of New Mexico, Utah, Kansas, Missouri,
Nevada, and Nebraska have repealed the forest tax legislation which has
been mentioned here, and how these states have no special forest tax
laws on their statute books. The digest which follows covers only the
laws which are now in effect.

m. DIGESTS

Alabama. Forest Tree Exemption and Yield Tax. Passed in 1922.

- -- — — - - - - —r- — — — — ------ . - — . -

Alabama Code of 1928, Sections 992-1004 and 4109.

I On erooerties classified by contract

II as ’’auxiliary state forests”, the forest trees are

exempt from the property tax. Otherwise the operation
of the property tax is not changed.

IV A privilege or yield tax. is imposed upon the

value of timber cut from such properties. The rate of
the. tax is ten per cent. Timber may be cut, turpentined,
or otherwise utilized only in accordance with rules formulated by
the forestry commission. The assessment of the yield tax is made
by the state t&y commission and the state forestry commission jointly,
payment of the tax is made to the forestry commission. The revenue
from the yield tax is divided equally between the state and the
county or counties in which the timber is cut.

V The law also grants to timber taxed under the yield

tax relief from all other privilege or other taxes collected
by or for the state or any subdivision thereof.

-7-

VII -1 -a THy initial qualification for class!. i cation is

that the land, must "be suited for forest culture.

VII-1-b The procedure of classification is initiated hy

application of the owner to the state forestry commission.
The commission, after inspection of the land, determines
whether it is suited for forest culture. If 'the commission is
satisfied, the governor, at his discretion, executes a .contract
on behrj-f trf the state with the owner, by which a special method of
•taxation is granted m return for compliance with the requirements
noted "below. The contract is recorded in the county probate office
and in the offices of the forestry commission and the tax commission.

VI 1-2 The requirements for continued classic icr.tionjjare

Pi as follows: The property must "be devoted to reforestation
or timber culture, must he used for no purpose which shall
militate against the growth of timoer thereon, and musu remc.in
classified for at least five years; tTie trees must ho protected with
reasonable diligence against fire. Timber may ho cut, turpentined,
or otherwise utilized only' in accordance with rules formulated by
the forestry commission; violation of this requirement is a mis
demeanor. [The regulations adopted by the commission require a per¬
mit before cutting, etc. 3 The property may he transferred without
hindrance, since the contract is made on behalf o ' tne owner, his
successors, and assigns and runs as a covenant wit a tne j.and.

VII-3 Declassification and termination of the contract

e effected either by the owner’s withdrawal or by

his failure to comply with the terms of the contract,
when the property is declassified, in whole or m part, the . owner ^
is required to pay a declassification tax, which is the equivalent
of the yield tax on the valdie of the timber on the part of the
tract declassified.

Ca 1 i fornla. Immat-ire Forest Tree Exemption. Adopted in 1926.

State Constitution of California, Article H, Section 12-3/4.

"Fruit and nut -bearing trees under the age of f our years from
the time of planting in orchard form, and grape vines under the age
of three years from the time of planting in vineyard xorm, and all
immature fee „ st trees which have been planted on lands not previously
bearing merchants sic timber , or planted or of natural growth upon
lands from which the merchantable original growth timber stand to
the extent of seventy per cent of all trees over sixteen inches in

. — t i . « * m • _ M

4- 4 ^ no.

Colorado. Immature Planted Forest Tree Exemption

Passed in 1911.

Courtright ’ s Kills Annotated Statutes of Colorado, 19150,
Sections 6199-6200.

The increase in value of private lands caused by the planting
heretofore or hereafter of timber thereon, other than fruit trees and
hedges, is not considered in assessing such lands for taxation until
thirty years from the date of planting or until the trees, in less
than thirty years, ’’become sufficiently mature, to be suitable for
economic use”.

Connecticut. Immature Forest Tree Exemption, Fixed

Limited Tax Hate, and Yield Tax. Passed in 19 1

General Statutes of Connecticut, Revision of
1180-1187.

Assessment ,

\

1930, Sections

I Forest properties may be classified as ’’forest

land" in either of two classes: (1) "land bearing timber
of more than ten years growth, said timber having a
taxable value", and (2) land stocked with forest trees not more
than ten years old, except scattered older trees not adding to the
assessed value of the property.

II Properties of class 1 are, at the time when

classification is applied for, assessed bv the assessors
at the actual value of land and trees separately. Upon
such valuation the property, after classification, is subject to
the general property tax during the next fifty years. Thereupon
the land and trees are separately revalued, upon which valuation
the property is taxable for the next fifty years. Luring the first
100 years of continuous classification the property tax rate may not
exceed ten mills. Otherwise the operation of the property tax is
not changed. However, whenever the trees are entirely removed by
cutting and the land reforested, the owner may have tire property
reclassified in class 2 and thereafter taxed accordingly. On pro¬
perties of class 2, the trees are exempt from the property tax.

The land alone is assessed, revalued, anu taxed in the same manner
as provided for properties of class 1, Otherwise the operation of
the property tax is not changed.

IV A yield tax is imposed upon material removed by

cutting from such properties, except material cut for the
domestic use of the owner or a tenant on property belong¬
ing to the owner taxable in the same town as the forest land, such
use being for fuel or for cons truction of improvements tending to
increase the taxable value of the property. If the trees being cut
are from properties classified in class 1, the rate is two per cent

if cut not more than ton vears after classification, this rate in¬
creasing by one per cent for each additional ten years of classifica¬
tion to a maximum of seven per cent when cut fifty years or more after
classification. If the trees being cut are from properties classified
in class 2, the rate of the yield tax is ten per cent. The assessment
of the timber subject to the yield tax is made in the first instance
by the owner through a sworn statement, this valuation being subject
to reappraisal by the town assessors and to appeal therefrom by the
owner to a special board consisting of the first selectman, the town
clerk, and the state forester, and the decision of this board is final.

NIn case forest products are unlawfully removed,, the owner of the land
and the owner of the timber are jointly liable for the tax.

VII-1-a The initial qualifications for classification are

as follows: The property must contain at least five acres,
the land must bo woodland or land suitable for forest
planting and must not have a value of more than twenty-five dollars
per acre. In class 1 the land must bear timber of more than ten
years’ growth and having a taxable value. In class 2 the trees must
not be more than ten years old, except for a scattering of older trees
the value of which does not increase the assessed value of the property;
such land must be (1) fully stocked by natural regeneration or (2)
partially so stocked but supplemented by inter-planting with additional
trees sufficient to insure a spacing of six by six feet or (5) completely
planted with not less than 1,200 trees to the acre. The trees so planted
or inter-planted must be of certain named varieties or such others as
meet the approval of the state forester and must be planted in a manner
to meet his approval.

YII-1-b The procedure of classification is initiated by appli¬

cation of the owner, to the state forester, accompanied by a
description of the land and a sworn statement from the assessors
as to the value of the land and of the trees. The state forester, after
examination of the property, determines whether the qualifications have
been met and, If so, issues a certificate of classification. The owner
may appeal to the courts from the assessors’ valuation, and either the
owner or the town may appeal to the courts from any decision of the state
forester. The certificate is filed in the office of the state forester,
the tax commissioner, and the town clerk.

VI 1-2 The requirements for continued classification are as

follows: The initial qualifications must be maintained so far

as they arc applicable. The property must not be used for
pasturage, must not bo cleared of trees and used for other purposes, and
its condition must not change to an extent which, in the opinion of the
state forester, indicates that the various requirements and the purpose
of classification are not being fulfilled. The forest stand of either
class must be restored during- classification to whatever extent it has
been damaged by fire. The state forester, on request of the assessors
or whenever he himself deems it necessary, must make an examination of
the property to determine whether the requirements are being met. The

-10

law contains no provision with reference to the effect upon classifica¬
tion of transfer of the property.

VII-3 Declassification is effected by the owner’s failure

to comply with the requirements. No provision is made for
voluntary withdrawal by the owner. A declassification tax
is imposed, being levied upon the difference between the value of land
and timber at the end and at the beginning of the period of classifi¬
cation at the rate of five mills per annum for such period.

Connecticut. Temporary Fixed Assessment and Ultimate Tree Exemption.

Passed in 1929.

General Statutes of Connecticut, Revision of 1930, Sections
1183-1191.

I Properties classified are set in the list of the

II owner at the same value which actually appeared in the last
completed assessment prior to the owner’s request f or classi¬
fication, which value may not be changed until the next general revalu¬
ation of all the taxable real estate in the town Qby general law all
real estate must be revalued at least every ten years) , when the land,
exclusive of trees, is valued in the same manner as other land in the
tom, and thereafter the trees are exempt from the property tax. Q?he
law does not use the term trees, but uses "tree growth” which has been
interpreted by the courts as meaning trees.') The owner of classified
land may enter a protest concerning the revaluation of the land with
the assessors of the town and with the QstatC) tax commissioner. A
hearing is then held by the tax commissioner or by an assessor of a
town in the county whom he designates and who is paid by the owner.

At the hearing the revaluation may be affirmed or a new value placed
on the property, which then is the value until a subsequent general
revaluation unless appeal is taken to the courts. Otherwise the opera- ^
tion of the property tax is not changed.

VII-1-a The initial qualifications for classification are

as follows: The property must include trees and be of such
character that in the opinion of the state forester it would
be advantageous to the community and to the owner to permit the trees
to remain standing until they become suitable to be cut for lumber.

VII-1-b The procedure of classification is initiated by appli¬

cation of the owner to the state forester. The state forester,
after an examination, decides whether the qualifications have
been met and, if so, issues a certificate of classification, which he
files in his office, copies being filed with the tax commissioner, and
with the board of assessors of the town. A copy also goes to the owner,
who must have it entered an the land records of the town.

-11-

VI 1-2

The requirements for continued classification are
as follows: The initial qualifications must he maintained.
Wood and trees on classified land owned by a farmer may he
cut hy him when necessary for his own use in the conduct of the farm,
or for improving or erecting buildings thereon. The law contains
no provision with reference to the effect upon classification of
transfer of the property.

VII-3 Declassification may he effected hy the state forester

whenever he shall ascertain that the property is no longer
used for the purposes contemplated hy the law, notice thereof
being sent to the tax commissioner, the assessors, and the owner.

Delaware. Limited Forest Tract Exemption. Passed in 1951.

Laws of Delaware, 1931, Volume 37, Chapter 72, Section 2.

I Properties classified as "commercial forest planta-

II tions" are exempt from taxation for a period of thirty years.

VII-1-& The initial qualifications for classification are

as follows; The property must comprise "a contiguous area
of land of not less than five acres which is not primarily
valuable for agricultural purposes and upon which the owner proposes
to develop and maintain a forest either through planting or natural
reproduction or both”. The land must carry sufficient forest trees
"to give reasonable assurance that a stand of merchantable timber will
develop therefrom" and must not carry trees over five feet in height,
except mature seed trees nor be "planted as a nursery, orchard, or
for ornamental purposes",

VII-1-b The procedure of classification is initiated by

application of the owner to the state forestry commission
[hereafter referred to as the commission) . The commission
thereupon directs the state forester to make an examination of the
property and report to the commission. If the commission determines
that the qualifications'' have been met, it recomnends to the county
assessment board that the property be classified and "thereupon the
said party shall be removed from the list of assessable property . "

VII-2 The requirements for continued classification are

as follows: The initial qualifications must be maintained
so far as they are applicable. The owner must "tale proper
precautions against damage by fire, grazing, or otherwise", and timber
or trees, except dead or injured trees, may not be removed without the
approval of the state forestry department. The state forester makes
periodic inspections of the property to enforce the requirements of
the law. The law contains no provision with reference to the effect
upon classification of transfer of the property.

-12-

VII-3-a

Declassification is effected "by the owner's with¬
drawal or by actiorr of the commission upon ft ilure of the
owner to comply with the requirements of the law. Such
action is taken upon recommendation of the state forester. Before
declassification hy the commission, the owner is entitled to a hear¬
ing before the commission. Appeal from the decision of the commission
may be made to the superior court of the county within two terms after
the determination of the matter by the commission.

VII-3-b A declassification tax is imposed, which is determined

by multiplying the average value of the property during the
time of classification by the several yearly tax rates. Ho
additional penalty is imposed. Such average value is determined by the
county board of assessment.

Hawaii. Forest Tract Exemption. Passed in 1892. _ Amended in 1911.

Revised Laws of Hawaii, 1925, Section 1326.

I On properties classified the ’’land” [including the

II trees]' is exempt from taxation.

YII-1-a The initial qualifications for classification are

as follows: The property must be forest land and must be
fenced for the purpose of protecting the forest or springs
or streams of water rising on such land or flowing through the same,
and no other use of the land or its products must be made. Grazing
must not be permitted.

YII-1-b The procedure of classification is initiated by the

owner making a written and sworn statement to the local tax
assessor describing the land and sotting forth the facts
b.pon which exemption is claimed. The owner must make a written agree¬
ment with the assessor that in consideration of the exemption he will
maintain the initial qualifications and will not use the land or itjs
products except upon the approval of the board of agriculture and for¬
estry without first paying the taxes.

VII-2 The requirements for continued classification are as

follows: The initial qualifications must be maintained so

far as they are applicable and the land or its products must
not be used without the approval of the board or without first paying
the annual taxes. Classification must be renewed each year. The law
contains no provision with reference to the effect upon classification
of transfer of the property.

VII-3 There is no provision for declassification. .

-13-

VIII

Violation of the terras of the agreement provided
under VII-1-b makes the owner liable to a fine of twice
the amount of the taxes which would be levied but for
such exemption.

Hawaii. Forest Reservation Exemption. Passed in 1903.

■Revised Laws of Hawaii, 1925, Section 593.

•

’’Any person or persons, corporation or corporations, may at
any time surrender to hie government the care, custody, and control
of any lands, whether held under lease or in fee, as a forest reser¬
vation, either for one or more years or forever. ITo taxes shall be
levied or collected upon any private lands so surrendered for the
purposes aforesaid, so long; as the same shall remain exclusively
under the control of the government as a forest reservation.”

Idaho. Fixed Land Assessment, Immature Forest Tree Exemption, and
Yield Tax. Passed in 1929. Amended in 1931.

Idaho Session Laws, 1929, Chapter 185, as amended by Chapter 71,

Laws of 1931.

I Land classified as ’’reforestation lands” is assessed

II at one dollar per acre. This provision cioes not prevent
assessment of buildings or improvements or assessment for
uses other than reforestation; such assessment is made by the state
board of equalization. Otherwise the operation of the property tax
is not changed.

IV A yield tax is imposed upon all forest materials cut,

except those used in logging or for the owner’s domestic
consumption. The rate of the tax is twelve and one-half per
cent on the full current stumpage value. Before cutting any forest
products, the owner must give the state cooperative board of forestry
[hereafter referred to as the board]) thirty dqys’ notice. The board
thereupon determines a reasonable bond as surety for payment of the
.yield tax, which bond must be given to the county by the owner before
cutting begins. On or before the second Monday of January of the year
following: any cutting, the owner reports to the board and to the assess¬
or the amount and kind of timber cut, together with, a legal description
of the property ujpdmh which the timber was cut. The assessor may file
with the board objections to the owner’s report, whereon, at an equal
expense to the owner and to the county, the board checks this report
by an actual cruise of the stumpage cut. The board’s determination of
the amount cut is final, except that the county may request that all
logs be scaled before sawing, in which case the board appoints a scaler
to make such a report to it at the countyfs expense. If the owner’s
report is false or incorrect with the intent of avoiding the yield tax.

-14-

thw owner will be liable for treble the amount of ' such tax payable
on the forest products intentionally omitted. Uoon receipt of a
report of cutting and the determination of the amount cut, or in
case of failure to receive such a report, the assessors assess and
tax the owner oi such ■property the amount of the yield tax based on
the full current stum page prices as determined by the board. Unless
pc,id before June 1 of the year in which assessed, the tax becomes
delinquent and becomes the first lien against any real or personal
property of the owner in the same county and is enforced and collected
as other tax liens under the general laws. The revenue from the yield
tax is placed in the general fund of the county.

V The yield tax is in lieu of all other taxes upon

the forest products.

Vlv-l-a The initial qualifications for classification are

as follows: The property must be chiefly valuable for the
purpose of reforestation by reason of its location, topogra¬
phy* geological formation, immature growing timber thereon, or suit¬
ability for growing timber. The property may have a value for grazing
or other purposes if it is determined by the board, that these uses
are not detrimental to reforestation. A property now including com¬
mercial timber is el igible for classification after the timber has been
cut and removed in such a manner as to injure the young and immature
timber to the least extent practicable; the owner of such property must
furthermore comply, in the cutting and removal of the commercial timber,
with the Session Laws of 1925, Chapter 150 QTdnho Forestry Act, con¬
cerning protection from fire and disposal of slastf} , and writh the regu¬
lations of the board in the reference to young and immature timber to
bo left on the land.

VII-1-b The procedure of classification is initiated by a veri¬

fied petition of the owner to the board. Such petition must
state, among other things, that the owner believes the property
is chiefly valuable for growing forests, that he desires to hold it for
reforestation purposes, and that no part of such property has been in¬
cluded for the purpose of avoiding taxes and that there are no delin¬
quent taxes against the land or, if any, that they will be paid within
thirty days after petition has been granted. After a public hearing
before a designated member of the board and a filing with the board of
a record of the hearing together with his recommendations , the hoard
determines whether the qualifications have heen met and, if so, issues
an order granting the property classification. Thereupon the state land
commissioner, who is a member of the board, records in his office a
description of the property by legal subdivisions and. furnishes the
county auditor with a similar description for his records, which serves
as a notice to the bounty assessor of land classified under this law.

The state land commissioner also certifies to the state auditor, as
secretary of the state board of equal iza tion, a complete copy cf all
findings and. orders. The owner, by filing a *500 bond, or any
district affected may, within ninety days, appeal from an order of the'

board to the district court of the county, as to questions of lav/ only.

If the board’s order is sustained, the appellant pays the costs not ex¬
ceeding $300. Appeal from the decision of the district court may be
taken to the supreme court.

*

VI 1-2 The requirements for continued classification are

as follows: The initial qualifications must be maintained
so far as they are applicable. The property must be managed
in compliance with the provisions of Chapter 150 of the 1925 Session
Lav/s in cutting and removing the commercial timber and with such reason¬
able regulations as the board may from time to time prescribe for the
care, protection, and development of commercial forests, the cutting
and removal of timber therefrom, and the use of such property for
grazing or other approved purposes. The property must be protected
from fi*e in compliance with the laws applicable thereto, a proper
share of the cost thereof to be borne annually by the owner, and it
must be open to use of the public for camping, hunting, and fishing
to the same extent as are other forest properties not so classified.

The property continues classified for a period of fifty years, subject
to renewal by mutual agreement. The board retains jurisdiction for
the purpose of correcting errors in the descriptions pr designations
of the property. Transfer of property does not affect glassification.

1 . /

VII-3 Declassification is effected (1) automatically in the

absence of renewal at the end of fifty years or of any sub¬
sequent renewal period, and (2) by action Of the ooard, (a)
when the property becomes more valuable for other purposes than refor¬
estation, (b) when the board finds that the property .at the time of
classification included commercial timber contrary t<£ the Owner's
representation and to the law, and (c) when it finds ph&t the owner
fails to comply in good faith with the provisions of the law concerning
reproduction of forest crops, fire protection, or use t)f Pr°Per^V
for grazing or other purposes. The board must hold a hearing as the
basis of its action for causes (b) and (c), and it is specifically
charged v/ith the duty of determining the amount of dec] e^ssif ication
tax due in all cases. The owner, by posting a bond of $300 with proper
surety, may appeal from any such declassifying action by the board to
the district court of the county within ninety days, but ohly i or a
review of questions of law, and must pay the costs up to ,^300 if the
board’s decision is sustained. Appeal may be taken by either party
from the decision of such district court to the state supremem court .

A declassification tax is imposed in all cases as follpv/s: In case (1)
above, the tax is the equivalent of the yield tax which would have been
paid if all the merchantable timber then standing on the hr act had been
cut during the preceding calendar year. In ( 2-a ) and ( 2-c ) the i-ax is
equivalent to the difference, if any, betwedn the tax pajd during the
period of classification on land and timber in the same cbujity which
were not under classification but which are similar to thg l^nd and
timber classified and the tax paid during the period of classification
by the classified land and timber. In ( 2-b ) the tax is equal to 'the ^
full amount that would have been paid under the general tax laivs/ tluf'i.Kg

the time the property was classified plus interest at ten per cent
from the date that each year’s taxes would have been duo and payable,
without deduction of taxes paid during classification.

X Classification is declared to establish a contract

which runs as a covenant with the land, by which the state
agrees that neither the repeal of the act nor any subsequent
amendment shall apply to the property already classified except by
mutual consent of the owner and the board.

Illinois. Plantation Bounty, passed in 1874.

Smith-Hurd Illinois Revised Statutes, 1929, Chapter 136,

Sections 1-4.

Any county board is authorized to offer a bounty to any person
in the county who shall hereafter plant one or more acres of land -with
forest trees and ’’properly cultivate” them for three years. The bounty
may not exceed ten dollars per annum for three years for each acre.

Trees so planted must not be at a greater distance than ten feet apart
each way and must be in a healthy and growing condition. Any person
claiming such bounty must present to the county clerk proof that the
law has been complied with. The county clerk thereupon issues a certif¬
icate to that effect.

Indiana. Forest Tract Fixed Assessment, Passed in 1921.

Burns Indiana Statutes, 1926, Sections 4771-4739.

I Properties classified as ’’forest plantations” or

II ’’native forest lands” are assessed for general taxation
purposes at one dollar per acre. If any oil, gas, stone,
coal, or other mineral is obtained from such land, this may be
assessed separately. Otherwise the operation of the property tax .is
not changed.

VII-1-a The initial qualifications for classification are as

follows: The property must contain at least three acres; it

must not have dwellings or other buildings thereon, other than
a sugar camp or a sawmill in order to utilise the timber grown thereon.
The trees may have been secured by planting, by seeding, or by natural
regeneration and may be of any species except those specifically not
deemed to be timber trees. The land must carry a good stand of trees,
as set forth in exact detail in the law, without open areas.

VII-1-b The procedure of classification is initiated by appli¬

cation of the owner to the state forester, a copy of which must
be recorded in the office of the county recorder. The appli¬
cation must contain a detailed metes a.nd bounds survey of the property

-17-

to be classified and must state the value of the land and of all
other land in the same section outside of cities and villages as ap¬
praised by the township assessor. Such appraisal shall be the true
cash value, including any mineral, stone, oil, or gas value. The
owner may appeal from this appraisal to a board consisting of the
assessor, auditor, and treasurer of the county, and the decision of
such board is final. The expense of the survey is borne by the appli¬
cant, the expense of the appraisal, by the county. If, in the opin¬
ion of the state forester, the application and the property comply
with the law, he immediately notifies the county auditor that the
property has been duly classified,

VII -2 The requirements. .for continued classification are

as follows: The initial Qualifications must be maintained
so far as they are •applicable . No domestic animals may
graze upon the property. The state forester is required to inspect
the property "at any time". The owner is required to make an annual
written report to the state forester. Transfer of the property does
not affedt classification.

VII-3 . Declassification is effected by the Owner’s withdrawal

or by the failure of the property to meet the requirements
of the law as determined by the state forester. A declassi¬
fication tax is imposed, being "an unearned increment tax"; that is,
the difference between the- appraised value of the land made by the
township assessor, at the time of declassification, and its appraised
value at the time of classification. The owner has the same right of
appeal from the appraisal at the time of declassification as he has
in case of the original appraisal,.. -The tax Is distributed, twenty-five
per cent to the state, fifty per cent to the county, and twenty-five
per cent to the township. •

VIII Any person violating any provision of the law is

g guilty of a misdemeanor and liable to a fine not exceeding .

. ($250, to which may be added imprisonment not exceeding six

months .

Iowa. Forest Tract Fixed Assessment. Passed in 1906.

— — * — — " " ■ — ; 1 — — — -- - - - ' ■ — ■ - ■— 'ii "■■nw ' — ■ ■■ »■ —

Code of Iowa, 1927, Sections 2604-2610, 2613-2617, and 7110.

. I Properties classified as "forest reservations" are

II "assessed on a taxable- valuation of one dollar per acre".

(~Tn Iowa the taxable valuation of property generally is by
law twenty-five per cent of the true value.]] Otherwise the operation
of the property tax is not changed Q)ut see the "planted tree exemp¬
tion law", below]].

VII— 1 -a • The initial qualifications for classification are as

follows: The' property must be in tracts of not less than two

acres and the groves of trees thereon must have a minimum

-18-

width of four rods. There must bo not less than 200 trowing forest
trees, of species enumerated in the law, on each acre.

VIl-1-b The procedure of classification is initiated by

application of the owner to the assessor. The assessor
secures the facts relative to the forest reservation, by
taking the sworn statement of the owner, and reports to the county
auditor all reservations made in the county. The county auditor
keeps a record of all forest reservations and reports thereon annually
to the department of agriculture.

VII-2 The requirements for continued classification are

as follows: The initial qualifications must be maintained
so far as the^ are applicable. Hot more than one-fifth of
the total number of trees in any forest reservation may be removed
in any one year except where trees die naturally. Upon the removal
or death of any trees the owner must within one year plant and care
for other forest trees so as to maintain the number required by law.
Cattle, horses, mules, sheep, goats, and hogs may not be permitted
upon a forest reservation.

VI 1-3

Declassification is

effected by refusal of the

assessor to list the property as a reservation if the owner
has violated any of the provisions of the law within two
years preceding the making of an assessment, and the property continues
declassified for the ensuing two years. []In practice, declassification
is effected if the owner fails to ask annually for a renewal of classi¬
fication!]

Iowa. Flanted Tree Exemption. Passed in 1906.

Code of Iowa, 1927, Section 7110.

’’....where trees are planted upon any trace of land”, except
a ’’forest or fruit tree reservation”, ’’without regard to area, for
forest, fruit, shade, or ornamental purposes, or for windbreaks, the
assessor shall not increase the valuation of such property because
of such improvements.”

Kentucky. Forest Tract- Dental. Passed in 1930.

Kentucky Acts of 1930, Chapter 3, Sections 1, 2, 5, and 6.

The forestry department [hereafter referred to as the department]
is authorized to establish ’’forestry reserves” in places where the land
is suitable for the growth of forest timber trees and the propagation of
wild animal life and to acquire by purchase, donation, or lease, lands
suitable for such purposes.

-19-

The term of any such lease shall he not less than twenty
nor more than one hundred years. The rental paid for such lands may
not he more than the amount of the state, county, and school taxes
thereon and must he paid not later than December 31 of each year.

The owner must pay all taxes on the property before the rental is
paid by the department.

The sale of timber from such leased lands may be made only
by consent of the parties interested in the land, or after authority
is obtained by the department through a suit in equity in case the
owners will not agree to sell. One-half the stum page value of timber
sold is paid to the owner, and one-half to the state to be credited
to the department.

/

The department, with the consent of the owner , may sublease any
of such leased lands, if this will not interfere with "the growth of
timber or the propagation and growth of game and wild animal life" .

In such case, "the proceeds arising from the use or cultivation of
such lands" are divided oouallv between the owner and the state, the

state’s share being credited to the deoar tment.

\

Louisiana. Fixed Assessment and Yield Tax (three lav/s).

( 1 ) Ref orestation ‘contract law. Passed in 1122. Amended in 1924.

Harr’s revision of the statutes of Louisiana, 1926 supplement, Act
9C of 1922, Section 11, as amended by Act 71 of 1924 (pp. 737-739),
also Act 90 of 1922, Section 16.

I Forest properties classified by contract are, for the

II purpose of the property tax, given a fixed assessment during
the life of the contract, which may not exceed forty years.
Such assessment is determined .jointly by representatives of the state
commissioner of conservation and the parish police jury ([county com¬
missioners}. Qn this connection the statute uses the word "lands"
rather than "properties”, thus raising serious doubt as to the meaning.
It seems reasonable to assume that the legislature intended this fixed
assessment to apply to the entire "property", thus exempting future
increments of timber value, as well as of land value, from the property
tax A) Otherwise the operation of the property tax is not changed by
this particular law. (However, the complementary reforestation severance
tax law imposes, under certain conditions, a yield tax, which is "in
lieu of all other taxes", including the property tax, upon the trees
for a period of fifty years from the date of the contn?. cth}

IV This particular law contains no yield tax provision.

[Such tax is provided in the complementcary reforestation
contract severance tax law.}}

-20-

initial qualifications for classification are

VII-1-a The initial

as follows: The land must have an actual cash value of
not less than three nor more than eight dollars per acre
and must he surveyed and have the boundaries marked on the ground
and the survey platted. It must he "forest land", denuded of tim¬
ber, hut suitable for forest growing. ■ The owner must agree to grow
suitable and useful timber trees. [This passage also is ambiguous
in the statute, both as to the meaning of the ter. a "land"; i.o.,
whether confined to bars land or including standing trees, and as to

the meaning of the term
able trees or noth]

»»

timber"

1 • 0 •

whether limited to merchant-

VII-1-b The procedure of classification is initiated by ap¬

plication of the owner to the department of conservation
and the police jury. The state commissioner of conserva¬
tion, after inspection in company with a representative of the police
jury, determines whether the qualifications have been met. The above
mentioned assessment having' been duly ratified and recorded by the
police jury, the state department of conservation may enter into a
contract with the owner, by which the special method of taxation is
granted in return for compliance with the following requirements.

VI 1-2 The requirements for continued classification are

as follows: The initial qualifications must be maintained
so far as they arc applicable. The owner must, if necessary,
plant suitable and useful timber trees. The property must as soon as
practicable be devoted to the practice of forestry and be protected
from fire so far as practicable. The forest must be maintained in a
growing and thrifty condition arid be grown in accordance with the rules
laid down in the contract by the commissioner of conservation and ’under
his supervision. [The terms of classification are definitely fixed
during the life of the contract, unless cause for cancellation arises,
since the law makes no provision for any contract revisionQ The law
contains no provision with reference to the effect upon classification
of transfer of the property.

VII-3 Declassification is effected automatically at the ex¬

piration of the contract or by the owner’s failure to comply
with the requirements of the contract. TVh on declassification
is effected for cause, a declassification tax is imposed, in the nature
of a series of delinquent property taxes on any increment of either land
or timber value which was exempt by reason of classification, with in¬
terest at six per cent from the date each annual tax would have become
due. At the expiration of any contract, the property is restored to the
general property tax roll.

VIII Violation of any prevision of this law, where punishment

is not otherwise provided, is a misdemeanor, subject to a fine
of not loss than twenty-five nor more than one hundred dollars
or imprisonment for not loss than thirty days or both.

-21-

yi-2 Q^or owner * s right to advanta go of

in 1924 see the Hof orestut ion 1922 contr
lie low.”)

amendment mr.de
-ot amendment law-

(2) Before s tat ion contrr ct severance tax law.- Passed in 1926.

Acts of the state of Louisiana, 1926, Act 120.

IV A severance or yield tax is imposed upon ’’any forest

products grown on lands reforested under” a reforestation
contract executed subsequent to the enactment of this law.

The tax may apply also, at the owner’s option, to such products cut
from property classified prior to such enactment. The rate of the tax
is six per cent. The state commissioner of conservation fixes the val¬
ue of the severed forest products at the market price, such assessment
being subject to the approval of the parish police .jury and the state
tax commission. The revenue is distributed three-fourths to the general
fund of the parish and one-fourth to the general fund of the state. '

II The severance tax is ”in lieu of all other taxes” upon

'V the ’’forest products” upon which it is imposed [including the
property tax and also a general severance tax at specific
rates on units of nr o duct ion and amounting to about three pur cent of
gross value} for a period of fifty years from the date of the contract.
[The term ’’forest oroducts'” as used in the law is obviously intended to
include standing trees, and it is apparently not the intent of the law
to relieve forest products from taxation as personal property after cut¬
ting r)

(3) Reforestation 1922 contract amendment law. Passed in 1926.

Acts of the st. te of Louisiana, 1926, Act 121.

A

T-9

The holders of 1922 contracts are given opportunity
to claim amendment in harmony with the act of 1924 [contract
provisions having been materially change 9 in 1924 and there
having been no previous authority in law for amendment of existing 1922
contracts}]. Any valuation to be included in the a-, tended contract re¬
quires approval by the parish police jury, which has the option of
approving the valuation included in the original contract or of reval¬
uing the property anew, jointly with the state commissioner ci' conser¬
vation, as of the date of the contract amendment.

-22-

Maine. Forest Tract Exemption, Passed, in 1872. Amended in 1907,

1909, and 1927.

Revised Statutes of ' Maine, 1930, Chapter 13, Section 6, Para¬
graph XI.

Properties classified as ’’set apart for .x . . .ref orestation’’ are
exempt from the property tax for a period of twenty years. The land
must he cleared land or land from which the primitive forest has been
removed, which has been planted or set apart for the production of
forest trees and successfully cultivated for three years, the trees
at the time of classification being not less in number than 640 per
acre and well distributed. The procedure of classification is initi¬
ated by application of the owner, to the assessors, stating that such
land is set apart for the sole purpose of reforestation and for the
benefit of the state, and stating all facts in relation to the growth
and cultivation of the incipient forest. The trees must be kept alive
and in a thriving condition during the twenty i year period.

•Maine. Forest Tree Exemption, Limited Land Assessment, and Yield Tax.
Passed in 1929. ' ’ ~~ ’

Revised Statutes of Maine, 1930, Chapter 11, Sections 82-89.

I On properties classified as ’’auxiliary state forests”,

IT. the trees are exempt from the property tax, and the land is
assessed at the same valuation as stripped forest land in the
vicinity; provided, however, that such valuation does not exceed two
dollars per acre "independent of any great pond therein”. Otherwise
the operation of the property tax is not changed. If ten per cent of
the area of a town has been classified as auxiliary state forest within
any one year, additional property in that town will not be classified in
that year if the assessors file a protest with the forest commissioner
within ten days of the date of application.

IV A yield tax is imposed upon the stumpage value of all

trees cut for sale or manufacture from such properties. This
tax is not imposed upon a person ’’desiring to clear land for
agricultural purposes, for building/ or for highways, or to cut trees for
use in building camps, dams, or the construction of ways, or for use as
fuel in the course of lumbering operations, or from his own land for use
upon his farm in the ordinary course of good husbandry, unless the wood
so cut is to be sold for fuel or sold or used for manufacture.” The
rate of the tax is one-half of one per cent if the timber is cut during
the first year of classification, two per cent if cut during the second
year, and then increases by one per cent for each additional year of
classification to five percent in the fifth year and thereafter. Each
year the owner must report to the assessors in detail the amount and
value of the various products cut during the precedin£ year ending
April 1; refusal to make such report, or knowingly or wilfully making

a false report, or cutting any trees contrary to the provisions of
the lav/ is nunishable bv a fine of not over $1,000.

. *■ •' . i -

VII-1-a The initial qualification for classification is that

the land must he covered with trees, either natural or
planted, for dse as fuel, for manufacture, or for sale, which
are capable of producing 15,000 hoard feet cf softwoods ”and” (evidently
meaning ”or’^) 8,000 board feet of hardwoods, ”or their equivalent’7, per
average acre, exclusive of ledge, swamp, hog, or pond.

VII-1-b The procedure of classification is initiated by a re¬

quest from the owner, accompanied by plans or description of
the property, which in cities and organized townships must
be filed with the assessors and with the forest commissioner. (The law
is not locally considered as applying to the unorganized territory of
Maine Z) The assessors must notify the owner within thirty days of the
acceptance or -rejection of the application. If it is rejected, or if
no action is taken within the thirty days, the owner may appeal to the
forest commissioner, who, after inves tigation, classifies the property
if he determines that it. meets the- qualifications The assessors may
prevent more than ten per cent of the total town area being classified
in any one year by filing a protest with the forest commissioner.

VI 1-2 The requirements for continued classification are as

follows: The initial qualifications must be maintained so

far as they are applicable. The law contains no provision
with reference to the effect upon classification of transfer of the
property.

VII-3 Declassification is effected by the. owner’s withdrawal.

Land mav be withdrawn by filing a description v/ith the forest
commissioner and paying ’’the tax on the full value of trees

thereon”.

Massachusetts'. Forest Tree Exemption and Yield Tax. Passed in 1922.

Massachusetts Cumulative Statutes, 1927, Chapter 61,

I On properties classified as ’’classified forest lands”,

II all forest trees are exempt from the property tax. The value
of the trees on such properties is excluded from the town valu¬
ation for the purpose of the general apportionment of state and county
taxes. Otherwise the operation of the property tax is not changed.

IV A yield tax is imposed upon the stumpage value of all

wood or timber cut from such properties, except wood or timber,
not exceeding twenty-five dollars in stumpage value in any
year , for the owner’s use or that of a tenant on the land. The rate of
the tax is six per cent. Assessment of the yield tax is made on the
basis of the owner’s sworn return to the town assessors before May 1 of

-24-

each year as to the amount of all wood, and timber cut from the property
during' the year ending the preceding- April 1. The assessors may appeal
to the state forester for a redetermination of the quantity cut. Ten
per cent of the revenue from the yield tay is distributed to the state.

VII-1-a The initial qualifications for classification aro as

follows: The property must not have been valued on the town

tax lists of the year preceding classif icat ion‘ at more than
twenty-five dollars per acre. The forest must not average for the
entire tract more than twenty cords per acre when classified, but must
be so stocked with trees as to promise to average per acre over the
whole tract, except for water, bogs, and ledge areas, at least 20,000
board feet of softwoods or 8,000 board feet of hardwoods or a propor¬
tionate quantity of the two in mixture.

VII-1-b The procedure of classification is initiated by appli¬

cation of the owner to the town assessors. The assessors, if
they decide that the property fulfills the qualifications,
issue a certificate of classification. If the assessors reject the ap¬
plication, appeal may be taken to ihe state forester, who examines the
property, hears both parties, and renders decision, which is final.
Classification is effected when the owner Records his certificate in the
registry of deeds office of the county or district.

VII-2 The requirements for continued classification are as

follows: The initial qualifications must be maintained so

far as they arc applicable. The trees must not exceed for a
period longer than two years a maximum stand per acre, on the average,
of 25,000 board feet of .softwoods or 10,000 board feet of hardwoods or
a proportionate quantity of the two in mixture and must within five
years after cutting be replaced by a new stand capable of meeting the
minimum requirements as stated above. Transfer of the property does
not affect classification.

VII-3 Declassification is effected by the owner’s withdrawal

and may be effected by the assessors upon the ov/ner’s failure
to reduce the volume of timber below the maximum limits
specified for continued classification within two years after notice
by the assessors that in their judgment the land contains this amount
of timber, or upon his failure to restore the tract to the condition
specified for initial classification within five years after any cut¬
ting, or when in the assessors’ judgment the property becomes more
valuable for other uses than the production of trees. A declassifica¬
tion tax is imposed, equivalent to the yield tax on the timber then
standing on the property. In opposition to declassification because
of excess volume of stand, the owner may appeal to the state forester,
who examines the property, hears both parties, and renders decision,
which is final. In case the land is declassified because of the assess¬
ors’ determination that it has become more valuable for other uses, the
owner may appeal to the commissioner [of conservat ionj, whose decision
i s final .

-25-

VIII

Failure to comply with the law is punishable by a
fine of not less than ten nor more than five hundred dollars,
and in addition the land may be declassified by the assessors.

XI-2 The old Chapter 61 is declared to be in effect -with

respect to properties already classified thereunder.

Michigan. Partial Voodlot Exemption and Yield Tax. Passed in 1917.

Compiled Laws of Michigan, 1929, Sections 5747-5758.

I

II

erty tax

On properties classified as "private forest
tions", the value in excess of one dollar per acre
from the property tax. Otherwise the operation of
is not changed.

reserva-
is exempt
the prop-

IV A license fee (yield tax) is imposed upon the stumpage

value of all timber removed from such properties, other than
firewood and building material for the domestic use of the
owner or his tenant. The rate of the fee is five per cent. Timber may
not be removed before the fee has been paid. The assessment of the fee
is made by the township assessor, being based on a return of the measure¬
ment or count and the variety and stumpage value of the trees cut, sup¬
plied to him by the owner after cutting and before removal; products not
subject to the yield tax need not be reported.

VII-1-a The initial qualifications for classification are as

follows: The property must be a part, not exceeding one-

fourth, of a tract of not over 160 acres, of which at least
one-half is improved a.nct devoted to agriculture. The trees must be of
the kinds specifically designated in the act or in a regulation of the
state board of agricuj. ture . A stand of 1,200 planted forest trees per
acre must bo present or, if the site is already partially stocked, open
areas must be planted at a spacing of approximately sir. by six feet.

VII-1-b The procedure of classification is

cation of the owner to the county treasure
scription of the property. Such descripti
annually by the treasurer to the township supervisor
requires of the owner an oath as to the truth of the
his intent to maintain the property according to th?
tion is thereby effected. (JTo contract is apparent 1
the owner and the state] although Section 5756 state
.Board of Agriculture shall also prescribe the form o
contract . »»

initiated by appli-
r, including de-
ons are certified
or assessor, who
description and
law. Classifica-
y executed between
s that "the State
f application and

VII-2 The requirements for continued classification are as

follows: The initial qualifications must bo maintained sc

far as they are applicable. The property must be maintained
as a woodlot and must not be used for' the pasturage of livestock until

■26-

ninety per cent of the trees are two inches in diameter, and then
only under regulations of the state hoard of agriculture. The forest
must he kept fully stocked and must he restocked after cutting in a
manner to conform with the regulations of the state hoard of agri¬
culture. The supervisor or assessor personally examines each pri¬
vate reservation when the real estate is assessed for taxation [every
year]) to determine whether it meets the qualifications required hy
this act. The law contains no provision with reference to the effect
upon classification of transfer of the property.

VII-3 Declassification is effected hither hy the owner’s

withdrawal or hy his failure to comply with the requirements
of classification. ' A declassification tax is imposed
equivalent in amount to the yield tax on the timber standing rn the
property at the time of declassification.

Michigan. Specific Property Tax and Yield Tax. Passed in 1925.

Amended in 1927 and 1951 1 ~~

Compiled Laws of Michigan, 1929, Sections 5759-5775, as amended
hy Act No, 199, Public Acts of 1931.

I Properties classified as ’’commercial forest reserves”

II are exempt from the general property tax. The value of such
properties is not determined hy the assessor, and it is ex¬
cluded in the apportionment of state and county taxes.

Ill An annual specific property tax is imposed at the rate

of ten cents per acre, levied and collected in the same man¬
ner as the general property tax, including' the same penalties
for nonpayment. The revenue from this tax is distributee, twenty-five
per cent to the general fund of the county, the balance to the townships.
Twenty-five per cent of the balance to the townships Q5/16ths of the
total]} goes to the contingent funds of the townships, and seventy-five
per cent Q)/16ths of the total]) goes to the school districts in which
the land is located.

IV A yield tax is Imposed upon the stumpage value of all

forest products cut from such properties, excepting those cut
for domestic use or for use in harvesting the forest crop.

The rate of the tax is ten per cent. Before cutting any forest products
from such lands, the owner must obtain a permit from the department of
conservation [hereafter referred to as the department]] and file a bond
in the amount of twenty per cent of the stumpage value of the products
to he cut. Such permit may he revoked for proper cause. For the
assessment of the yield tax the twner reports to the department semi¬
annually the varieties and quantities of products cut during the pre¬
ceding six months. The department verifies such report and determines
the stumpage value of the products cut. The owner may file a protest,

-27-

whereupon the department holds a hearing and, upon the evidence sub¬
mitted, renders a final decision. The department thereupon levies and
collects the tax, which must he paid within ninety days. The revenue
from the yield tax is paid by the department, one-half into the general
fund of the state and one-half to the county, for distribution as are
the receipts of the specific property tax.

VI The state (jin consideration of the loss to local

revenue caused by the a elf) pays annually to each county ten
cents for each acre of classified property therein, which
amount is distributed as are the receipts of the specific property tax.

VII-1-a The initial qualifications for classification are as

follows: The property must include no material natural re¬

source other than forest, and no portion of the property must
be used for agricultural, mineral, grazing, industrial, recreational,
or resort purposes; the owner must declare his intention to devote the
property to the development and maintenance of a commercial forest, and
it must not be encumbered by any unpaid valid taxes; it must not be -ex¬
clusively reserved for the owner’s hunting and fishing use, and the
public must be accorded xhe privilege of hunting and fishing on all
classified land, except when closed by official order. The land must
be capable of supporting a thrifty, growing forest stand and must be
actually stocked with forest growth of commercially valuable species
of planted or natural origin and of such amount and character and so
distributed as to give reasonable assurance that a stand of merchant¬
able timber will develop in the near future. There must not be pres¬
ent any considerable stand of mature trees except trees left after the
previous cutting sufficient to assure satisfactory reforestation, al¬
though the stand may be well advanced toward maturity if still requir¬
ing a period of years in which to become sufficiently mature to produce
high-gradv forest products. Such part of a forest property as is in¬
sufficiently stocked with young growth may be classified along with the
remainder of the property, provided the part is essential to the prop¬
er development of the whole.

VII-1-b The procedure of classification is initiated by appli¬

cation of t'O ovvier to the department. The department, after
investigation and public hearing, determines whether the quali
fientions have been met and, if so, endorses its approval upon the appli
cation and records it v/ihh the county register of deeds.

VI 1-2 The requirements for continued classification are as

follows: The initial qualifications must bo maintained so far

as they are applicable. The property must not be used for in¬
dustrial, recreational, or other commercial purposes, or for any purpose
prejudicial to the development and maintenance of a commercial forest.
The owner may cut merchantable forest products only with permission of
the department. At all times, the department shall have access to the
lands and records of the owner for the purpose of enforcing this law.
Transfer of the proport*'' does not affect classif icatioi .

-28-

VI 1-3

Declassification is effected "by the owner’s with¬
drawal or by action of the department in case the classi¬
fied land is used for purposes detrimental to the develop¬
ment of a "commercial forest reserve". Such action is preceded by
notice to the owner and a hearing’ thereon. A fee (declassification
tax) is imposed as follows: Five cents per. acre for each year of
classification plus ten per cent of the stumpago value of the timber.

The five cent fee is paid into the general fund of the state; the ten
per cent fee is distributed to the county and redistributed in the
same manner as the specific property tax. However, if the law should
be amended so as materially to increase the burden of the owner, he
may withdraw without payment of such fee (declassification tax).

VIII Violation of any provision of this lav/ is a felony,

subject to a fine of not more than $>2,000 or improsonment
for not more than three years or both.

IX Appeal from any determination of the department may

be made to the circuit court of the county.

X,XI It is provided that amendments to the law apply to

all lands classified after such amendments become effective.
Owners of classified lands may apply, without prejudice, for
classification under such emending laws. (This proviso has usually
been understood to imply a contract under which the state , in case of
amendments' to the law, would not undertake to impose on property already
classified provisions less favorable to the owner than those under which
the property was classified, while at the same time giving him opportunity
voluntarily to take advantage of more favorable provisions. However, in
the opinion of the attorney general, given to the acting director of
the department under date of February 21, 1928, such understanding is
declared to be in error in so far at least as concerns the terms of taxa¬
tion. He holds that "specific taxes or taxation, or exemption from taxa¬
tion, are not a contract between the landowner and the state, and specific
taxes may be changed at any time". This opinion was occasioned by the
1927 amending act, increasing the specific tax on softwood land from five
to ten cents per acre, which tax the attorney general holds must be
paid upon all land, whether classified prior to the amending act or notf)

-29-

Minnesota. Plantation bounty . Passed in 1873. Amended in 1885,

1889, and 1913.

Mason’s Minnesota Statutes, 1927, Sections 6249-6252.

[The clause of this law providing for a continuing appropriation
for payment of bounties was repealed in 1913 (Mason’s Minnesota Statutes
1927, Sections 48-49} and since 1915 there has been no appropriation for
this purpose 0

Any owner who plants one acre or more to forest trees, of any
species other than black locust, at a distance not greater than twelve
feet apart each way, and keeps such trees growing in a thrifty condition
replacing yearly those which die, is entitled to receive from the state
auditor a bounty of two dollars and a half per acre for six successive
years, but not to exceed twenty-f ive dollars in any one year. The law
does not apply to any railroad company, to any person who hasalready re¬
ceived such a bounty, or to any person planting trees in compliance with
the so-called timber culture act of Congress approved March 3, 1873, re¬
lating to the growth of timber on western prairies or any act amendatory
thereof.

To obtain the bounty, the owner must file with the county auditor
a plat of his property showing where the trees have been planted and a
statement setting forth the facts relating to the planting and maintain¬
ing of the trees as well as the ownership of the land. Such statement
must be sworn to by the owner and two neighboring landowners.

The assessor of every town must ascertain what plantations have
been established for which bounty is claimed and at the time of making
his usual assessment he must examine these plantations and make a report
to the county auditor -as to their extent and condition. The county
auditor, if he finds that the assessor's report and the owner's state¬
ments correspond in substance, forwards the bounty claim to the state
auditor for payment.

Minnesota. Fixed hand Tax, Limited Forest Tree exemption, and Yield
Tax. Passed in 1927. Amended in 1929.

Mason’s Minnesota Statutes, 1927, Sections 4031-60 to 4031-72, as
amended by Laws of Minnesota, 1929, Chapter 245.

I On properties classified by contract as "auxiliary

II forests", the land surface and the forest trees, exclusive
of the "merchantable timber" thereon at the time of classi¬
fication, are exempt from the general property tax. The merchantable
timber thereon at the time of classification and the mineral and other
sub-surface values remain subject to the general property tax the same
as other property. At the time of classification, the county board
determines the actual or market value of the surface of the land, which

value serves for all purposes Csuch as apportionment of state and
county taxes}) except the levying’ of taxes. Otherwise the operation
of the property tax is not changed.

Ill A special annual property tax is imposed upon the

surface of the land, at the rate of five cents an acre.

Failure to pay this tax is cause for declassification. The
administration of this tax and the distribution of its receipts are
otherwise the same as for other county taxes.

IY A yield tax is imposed upon the full and true stump-

age value of all merchantable timber cut from such proper¬
ties, except such as was merchantable at Ih.e time of classi¬
fication and timber cut for the owner’s domestic use on lands owned
by him within or contiguous to the classified property from which cut.
Any merchantable timber, other than that which was merchantable at the
time of classification, on the property at the end of the contract
period or of any renewal thereof is subject to the yield tax, whether
cut or not. The rate of the tax is ten per cent. Before cutting any
forest products the owner must file a bond in the amount of 125 per
cent of the estimated yield tax. He may cut only such timber as is
designated by the commissioner of forestry and fire prevention [here¬
after called the commissioner}. The assessment of the yield tax is
made by the county auditor and is based upon (1) a determination by
the county board and the commissioner of the kind, quantities, and
stumpage value of the timber proposed to be cut, (2) a scale of the
material by the county beard subsequent to cutting, aid (5) a report
made by the owner to the county auditor, on or before January 15 of
each year, giving the quantity of each kind of forest product cut
from the property during the preceding calendar year. Failure to male e
such a report or misrepresentation of the facts therein is a felony.

On protest by the owner, the county board holds a hearing and deter¬
mines whether the tax as determined by the county auditor is proper
and makes its order accordingly. Failure to pay the tax before
March 1 of the year following the cutting: renders the owner liable to
action on his bond, to declassification, to levy and collection in the
same manner as other county taxes, to enforcement of a lien on any
timber remaining standing on the property or on any product cut from
the property, and to prosecution for a felony. The revenue from the
yield tax is distributed to the funds of the taxing districts in pro¬
portion to thoir interest in the taxes on the prooort-1 had it not been
classified, unless otherwise provided in the contract of classification.

V Payment of the taxes herein imposed relieves classi¬

fied property from all other taxes and assessments levied
during the classification period. The owner may, however,
waive such immunity and permit the property to be levied upon for a
special improvement which he deems of direct benefit to the property.

Any lien due to nonpayment of such a benefit charge is secondary to
one arising '.indor the classification act.

-51-

VII-1-a

The initial qualifications for classification arc
as follows: The property must comprise ISO acres or more
and must have an actual or market val ic , exclusive of timber
thereon or minerals or other things thereunder, of not less than three
dollars nor more than ten dollars per acre, except that a property of
the nature of a woodlot protected by the owner or a tenant living on
or adjacent to it may comprise from twenty to forty acres and is not
limited as to value. Toe land must be generally suitable for the
growth of trees for the production of forest products.

The law further grants the owner exemption from the provisions
of the general law prohibiting certain classes of landowners from own¬
ing in excess of 5,000 acres of land under certain conditions and allows
him to hold any amount of land when held as classified forest property
and, after the expiration of classification, gives him five years in
which to dispose of any surplus area before the general law again takes
effect .

VII-1-b The procedure of classification is- extremely compli¬

cated; it is -initiated by application of- the owner to the
county auditor. Such, application must state, among other
things, the qualifications of the property for classification and the
methods of timber culture proposed. ' The county board, after hearing and
investigation, approves or disapproves the application. If approved,
the matter is referred to the commissioner. If the commissioner ap¬
proves, a contract is executed, with the approval of the executive
council, between the state and the owner and all others having an in¬
terest in the property. The contract is prepared by the commissioner
and the chief of the division of forestry of the University of Minne¬
sota. It must prescribe in considerable detail the forestry operations
to be carried on by the owner and bind the state to maintain a stipulated
plan of taxation throughout an agreed period, not to exceed fifty years
but subject to extension for another /'fifty years by mutual agreement.

To this end, all features of the lav/ are made a part of the contract
and inviolate subject only to the police powers of the state, the right
of eminent domain, and the right of the parties by mutual agreement to
amend the contract to conform to provisions of law enacted subsequent
to its execution. But this provision shall not be so construed as to
prevent amendatory or supplementary legislation which Ooes not impair
the contract rights of the parties or which merely affects the culture,
care, or management of tsc property under contract. The contract is
recorded with the county register of deeds.

VII-2 The requirements for continued classification are as

follows: The initial qualifications must be maintained so

far as they are applicable. The property may be devoted only
to such ’’uses, if any”, as are specifically authorized in the contract.
The forest must be managed for the production of merchantable timber;
i.e., must be planted, if so stipulated in the contract, with a speci¬
fied kind, species, and quantity of seeds or seedlings, according to a
definitely prescribed plan of -culture and after-care to promote their

-32-

future growth, and must be cut in a manner and amount specified by
the commissioner, under penalty of declassification. The commissioner
may, however, instead of declassifying the property, perform whatever
act the owner has failed to do, except payment of taxes, the cost being
assessed to the owner with his next annual taxes. Such costs, if not
paid, must he paid, with accrued interest at six per cent per year,
with the yield tax. The commissioner is authorized to make rules for
carrying out the provisions of the law, and the property is subject to
periodic inspection by the commissioner to see that the contract and
statutory provisions are being complied with. Before cutting any
forest products, the owner must request an examination by the commission¬
er and may cut only such timber as is designated by the commissioner as
sui table for cutting and must cut in accordance with the instructions of
the commissioner, under penalty of having his property declassified.
Cutting of timber contrary to these /provisions is a felony. The owner
may, after giving thirty days’ notice to the county auditor, cut any
timber which was merchantable at the time of classification, subject
to the provisions of law relating to tax liens. Transfer of the prop¬
erty does not affect classification.

VII-3 Declassification is effected (1) at the discretion of

the commissioner upon request of the owner,. (2) by the com¬
missioner upon failure of the owner to comply with the re¬
quirements of the contract or the law or the rules of the commis sioner ,
subject to the commissioner ’ s , option of himself carrying out the re¬
quirements as noted above, (3) upon discovery that classification was
procured by fraud or deception, and '4) by the expiration of the contract
A declassification tax is* imposed in all cases. In the first three cases
the tax is the difference between all taxes and assessments that would
have been levied against the property from the date of classification
had it never heen classified and all specific property taxes actually
paid, with interest at six per cent on both sides. In case of termina¬
tion of the contract, the tax is equivalent to the yield tax upon all
the merchantable timber, except such as was merchantable at the time
of classification. The owner may appeal to the courts from any declassi¬
fication order of the commissioner.

VIII Unlawful cutting of timber, false statements in docu¬

ments, or any act for the purpose of wrongfully evading any
tax or payment due are defined as felonies.

X The law is declared to be a part of each contract exe¬

cuted under its authority, as stated above.

XI The legislature, however, has the power to enact amend¬

ing or supplementing legi si at ion which does not impair the.
contractual rights of the parties or which merely affects the
culture, care, or management of the property under contract.

XII

The law, in addition, provides for a special tax
of three cents per acre on all classified property, except
woodlots as above defined, the receipts from which are
credited to the auxiliary forest fire fund, to be used by the com-*
missioner so far as practicable for patrol and similar protective
services pro rata in and about classified property.

Mississippi. Forest Tree Exemption and Yield Tax, passed in 1924.

Mississippi Code, 1950, Sections 6155-6163.

I On properties classified for the purpose of producing

II forest products, the forest trees are exempt from the prop¬
erty tax for a period of ten years from date of classification,
and .the land is assessed for the property tax as wild, unimproved, and
unproductive land. Otherwise the operation of the property tax is not
changed.

IV A yield tax is imposed upon the stumpage value of tim¬

ber cut from such property for manufacturing purposes. (Ac¬
cording to a letter from the attorney general , such tax does
not apply to timber cut for the owner’s domestic or business consumption
(i.e., not for sale, directly or indirectly), such as mine timbers and
tie timbers cut for use by mining and railroad companies M) The rate of
the tax is ten per cent. Within sixty days of the cutting of any forest
product intended for manufacturing purposes, the owner reports to the
county tax assessor the amount of tax thereon. If not paid when due,
payment becomes enforceable by a lien on the prpnerty.

VII-1-a The initial qualifications for classification are as

follows: The property may qualify in either of two classes:

(1) wild, unimproved, and unproductive land, not susceptible'
of agricultural or other more profitable use, provided the owner desires
to use such property for growing trees for manufacture into merchantable
finished products, (including charcoal and fuel.); or (2) iahd which is
a part of a farm and needed for growing trees for fuel, building ma¬
terial, or wood for any purpose directly connected with the: operation
of the farm. The forest in either class must contain less than 2,000
board feet to the acre.

VII-1-b The procedure of classification is initiated b^ appli¬

cation of the owner to the commissioner of agriculture (here¬
after referred to as the eommissionerj ■ accompanied by a de¬
scription of the property and proof that it meets the rc'ruirements. In
the case of wild lands, the commissioner determines whether the land is
unsuited for agriculture but suited for forest growing; if such is the
case, he so certifies to the co.unty board of supervisors [hereafter re¬
ferred to as the boarcT). If the board finds that the facts are as re¬
ported by the commissioner and that the land is not susceptible of any

-34-

,p\

more prof i tab le • use- than' fore-sir growing, "iV'rriay at ’its' discretion
order the property classified.. If the commissioner fails to issue
a certificate, the hoard, after independent investigation, may at
its discretion order the property classified. In the' case of land
which is '^art of a farm, the board, may order the property classified
upon determining only the necessity of its use as above provided.

The classification order is .recorded in the minutes of the hoard.

VI 1-2 The requirements for continued classification are

as follows: The initial ..qualifications must-'be maintained
so far as they are- applicable. The forest must- he protected
and preserved according to the rules of the hoard. The fire warden
and his deputies (referred to below) shall inspect such properties
and report to the hoard, at his discretion or as required by the hoard,
upon the condition of the forest. The law contains.no provision with
reference to the effect upon classification of transfer of the property.

VII-3 Declassification is affected by order of the hoard

when the owner ceases to use the property for the specified
purpose or when the agricultural development, of the' county
renders continued classification "inimical to the pyiblic welfare". The
owner is required to notify the hoard when he ceases to use the property
as specified. Against an order of declassification without such notice,
the owner may appeal to the courts. No provision is made for voluntary
withdrawal by the owner. No declassification tax is provided.

VIII Violation of. any provision of this law imposes a for¬

feit of not less than fljOOO nor more than 2,500.

XII: ‘ The law-, ’ in- addition, provides 'Tor the' organization

and operation by the hoard of a special system for the con¬
servation and protection of classified property against fire,
trespass, or other injury. For this purpose the county is authorized
to levy a special property tax .upon the classified properties. The
operation of this tax is the same as of the general property tax. The
owner' or owners choose a fire .warden and the necessary deputies, .decide
-upon their salaries, and recommend to the hoard their employment at such
salaries. Upon the termination of classification, the owner continues
liable for his proportionate share of all unpaid expenses of the system
then outstanding.

-35-

Now Hampshire. .Forest Tract Rebate. Passed in .1:90 5 ♦ Amended, in 1925.

• * * • v * » * V ; >..•.» •

Public Ixxws of Now Hampshire, 19.26, Chapter 1.93, Sections 9-12,

I The owner of classified. -property receives a rebate of

II taxes levied on the land for thirty years as ■ follows- : -For.
the first ten years after the' land has. been planted, ninety
per cent of the taxes levied; for the second ten years, eighty per cent; '
and for the 'third ten years, f iftyrper cent. s : a ;• I

Vir-l-a The- initial qualifications -for classification are as

follows: The : land must not be valued in excess .of twenty-five

dollars per acre,' must' be planted with softwood trees, not •
le'ss than 700 to the acre, except that naturally seeded softwood trees
not over five feet in height may be considered part of the: necessary
700 "up to 300 per acre'. This law does not apply -to land taxed as
’’classified forest land” under Chapter 60.

VII-1-b To obtain the rebate, the owner must make application

to the assessor at the time of the taking of the annual in¬
ventory. The -assessor verifies the re tarn, which is made the
basis of such rebate. - ’ , -

FII-2 The requirements for continued classification are as

follows: The initial qualifications .must be maintained so

far as they are applicable. The area must be maintained in
satisfactory growing condition., ' v

* • i • ; :* *?•' *; ~ \ y . ; •

Newr Hampshire. Donated Forest Tract • Exemption. Passed in 1915*

Amended in 1917] .. 1 : 1 ’ 1

Public Laws of New Hampshire, 1926, Chapter 193, Sect ions . 1-6 .

' * - • i » ’• - * •• . , . . * . . .

• - . C - X ■ ■ - . .

Whenever any person deeds to the' state, without cost to the state,
any tract of land of not 'more than twenty-five acres ’’adapted for forest
growth”, the forestry commission is authorised to accept, hold, reforest,
protect, and manage such1 tract-.' Donors have the right to a reconveyance
of such land within ten' years ”at the cost of improvements with interest
at four per cent” and ’’have the benefit of any profit, derived from the
sale of forest products from the tract during said ten year period”.

[The land, being state-owned land, is exempt from taxation!) If the
donors do not again acquire the land within ten years at the cost of
improvements and interest as above, the forestry commission may sell
either the land or the timber thereon, paying the proceeds of such sale
to the state.

-36-

Few Hampshire. Forest Tree Exemption. Passed in 1922, Amended.

in 1925.

Public Laws of New Hampshire, 1926, Chapter 60, Sections 27-43.

I On properties classified as ’’classified forest lands’’,

II the standing forest trees are not taxed under the general
property tax. Only the land value of ’’classified forest
land” is included in the town valuation for the purpose of apportion¬
ing the. state and county taxes. Any timber cut is subject to a tax
in the year when cut, ;,at the same valuation as other property”,

(meaning its value as personal property after felling, according to
an opinion of the attorne:r general’s office rendered in 1927] except
that the owner may cut, for his own or a tenant’s use , wood not in
excess of fifty dollars in stumpage value in any one year free of tax.

For the purpose of this tax, the owner reports the amount cut in each
year, from which report the assessors may appeal tu the state forester,
v/ho investigates and holds a hearing and renders final decision. Other¬
wise the operation of the property tax is not channel.

VII-1-a The initial qualifications for classification are as

follows: The area that any one owner may classify must not

exceed 100 acres in any one town. The land must be forest
land. The value of the trees, exclusive of fuel wood, must not exceed
twenty-five dollars per acre on the average. The forest must be stocked
or set with young trees so as to promise a minimum prospective average
yield of 25,000 board feet of merchantable timber per acre, exclusive
of water, bog, or ledge areas.

"VH-l-b The procedure of classification is initiated by appli¬

cation of the owner to the assessors, or the tax commission
for land in unorganized places. The assessors decide whether
the property fulfills the requirements for classification and assess the
value of the land alone. Upon acceptance of the assessors’ decision
by the owner, he receives a certificate from the assessors, the recording
of which in the county registry of deeds effects classification. ((Al¬
though not specifically so stated in the law, it ma*r be assumed that in
unorganized places, the assessors’ function as here stated is performed
by the tax commission.]) In case of dispute as to the eligibility of the
land for classification, the owner may appeal to "the state forester, v/ho
investigates, holds a hearing, and renders final decision.

YII-2 The requirements for continued classification are as

follows: The initial qualifications must be maintained so

far as they are applicable. The land must not, for a period
longer than two years, contain on the average as .ouch, as 25,000 board
feet of merchantable timber per acre. Transfer of the property does
not affect classification.

-37-

VII-3

Declassification is effected "by the owner’s with-
drawal , or bv his failure to reauce the volume of timber

7 v

below an average of 25,000 board feet per acre within two
years after notice by the assessors that in their judgment the land
contains this amount of timber, or by action of the assessors thirty
days after notifying the owner that the property has become more
valuable for other uses than the production of trees. The owner may
anneal from any withdrawal to the state forester, whose decision is
final. In case of dispute as to trie volume of wood or timber con¬
tained on such land, the owner may appeal to the state forester, who
investigates and holds a hearing and renders final decision. After
declassification the entire property becomes subject to the general
property tax. Upon withdrawal by the owner, he pays the land tax and
a tax on the estimated value of the standing timber at the same rate
as upon other property for that year.

VIII If any owner fails to comply with the law he is fined

not less than ten nor more than two hundred dollars, and the
land may be declassified by the assessors.

Hew York, Forest Tree Exemption, Limited Land Assessment, and Yield

Tax, Passed in 19.26, Amended in 1927, 1950, and 1951.

Cahill’s Consolidated Laws of New York, 1951 Supplement,

Chapter 61, Section 16.

I On properties classified as "forested or reforested

II land’’, the forest trees are exempt from the property tax, and
the land may not be assessed higher than similar lands with¬
out substantial forest growth in the same district nor higher than it
was assessed at the time application for classification was filed.
Otherwise the operation of the property tax is not changed.

IV A yield tax is imoosed upon the stumpage value of tim¬

ber cut from such properties, except wood and timber cut for
the owner’s personal use not exceeding a stumpage value of
twenty-five dollars in one year and thinnings to improve the forest growth
made with the approval of the conservation department (hereafter referred
to as the department} . T'e owner must give the assessors notice of his
intention to cut such timber at least thirty days in advance, and they
must make the assessment within such thirty days, and such assessment and
the tax are treated in all respects the same as an assessment and tax
upon the land except as otherwise provided. The rate of the tax is six
p^r cent. Removal of any timber before the tax is paid is a misdemeanor.
The tax is paid to the town supervisor. The revenue from the yield tax
is distributed, two-thirds to the town and one-third to the school dis¬
tricts in which the land is situated.

-3B-

VTI-l-a

The initial qualifications for classification are
as follows: The property must contain at least fifteen
acres of "forest land” which has been planted with an av¬
erage of not less than 800 trees per acre or underplanted with not
less than 300 trees per acre, exclusive of water, bop, or ledge
areas, or land "upon which the .majority of the mature timber has been
removed in such a manner as to insure a crop of merchantable timber
or pulp wood", or land upon which there is a stand of immature trees
sufficient to produce such crop within thirty years.

VII-1-b The procedure of classification is initiated by

application of the owner, filed with the assessors. The
assessors send a copy to the department. The department,
if it approves the application, orders the property classified. The
order is recorded by the county clerk.

VII-2 The requirements for continued classification are as

follows: The initial qualifications must be maintained so

far as they are applicable. The forest must not, for a per¬
iod longer than tv/o years, contain an average stand per acre of as
much as 40,000 board foot* of merchantable softwoods or 20,000 board feet
of merchantable hardwoods, or a relative proportion of the two in mix¬
ture; it must be cut according to the principles of practical forest
management as directed by the department and may be thinned for the
improvement of the forest growth with the' approval of the department.
After cutting, to bring the volume of the stand within the prescribed
limits, the owner must manage the property as prescribed by the depart¬
ment. Transfer of the property does not affect classification.

VII-3 Decla

or by his fa
requirement s
her below the maximum
within tv/o years after
the land contains this
posed in the form of a
ber standing on the pro
tax is assessed by the
of appeal and collect!

ssification is^ effected by the owner’s withdrawal,
ilure to manage the property according to the
, or by his failure to reduce the volume of tim-
limits specified for continued classification
notice by the department that in its judgment
amount of timber. A declassification tax is im-
six per cent yield tax on the value of the tim-

?rt-'r at the time of declassification. Such

assessors and is subject to
on as the yield tax.

seme processes

XI-2 Lands heretofore classified may, in the discretion of

the department,, be brought within the provisions of this act
as amended by the refiling of an application and by "reclassi¬
fication of said lands 'as reforested lands".

-39-

orth Dakota. Plantation Bounty, 'passed in 1905. Amended in 1907
and 1915.

Compiled Laws of North Dakota, 1913, Sections 2814, 2815, and
.2816, and Supplement to the 1913 Compiled Laws of Forth Dakota,
1913-1925, Section 2815.

Any owner who plants at least one aero and not more than ten
acres of prairie land, which is part of a. property of not loss than
eighty acres, with any kind, of forest trees and cultivates and keeps
in a growing, thrifty condition at least 400 living trees on each
ere, is entitled to receive an [annua Q bounty of three dollars for
each acre so planted and maintained, to be paid from the general fund
of the county. Bounty is not paid in excess of the amount of real
estate tax upon the quarter section of land of which such property
is a part, and is not paid for a period longer than five years upon
any one tract. The property must not be held or acquired under the
timber culture laws of the United' States. The law does not apply to
a snow fence planted by any railroad company.

To obtain the bounty the owner must file with the county auditor
or clerk a plat of his property showing where the trees have been
planted and a statement setting forth the facts relating to the plant¬
ing, growth, and cultivation of Tie trees as well as the ownership of
the land. Such statement must be sworn to by the owner and 'two neigh¬
boring landowners. This plat and sworn statement must be filed during
the month of June next after the expiration of one year from date of
planting, and annually thereafter.

The

tions have
time of rnal
and make a

assessor of ever? town or county must ascertain what planta-
been established for which bounty is claimed, and at the
cing his usual assessment he must examine these plantations
report to the county auditor as to their extent and condition.

Ohio. . Forest Tree Exemption, Limited Land Tax late, and Yield Tax.
Passed in 1925. Amended in 1927.

Page’s Ohio General Code, 1926, Sections 5554-1 to 5554-8, as
amended by House Bill Number 278, p. 181, Laws, of Ohio, 1927.

I On properties classified as ’’forest lands”, the forest

II trees are exempt fromthe property tax. The property is other¬
wise assessed oh the same basis as similar properties in the
vicinity. That part of the assessed value of the property which is
represented by the agricultural value of the land is taxed at one-half
the rate of the general property tax. Otherwise the operation of the
property tax is not changed.

-40-

IV

A yield tax is imposed upon the stun page value of
matured timber cut from such properties, except timber
"cut or removed, and used" on the owner’s land, "or by
the owner in the same taxing district for domestic use, or for do¬
mestic improvements having a taxable value". Mature timber includes
forests which have attained a maximum development at which they may
be most profitably cut and converted into wood products as prescribed
by the regulations of the state forester. The rate of' the tax is
five per cent. The owner is required to file annually prior to May 1
with .the county auditor a sworn statement, on forms prescribed by
the state tax commission, of the amount of timber cut during the
twelve mojqths^ immediately preceding March 1, its stumpage value, and
such other ''informat ion as may be called for by the rules. The penalty
for. failure to file such a statement or to give the true stumpage val¬
ue is a fine of not less than fift'> nor more than five hundred dollars
or imprisonment for not less than thirty days nor more than six months
or both. The tax due must accompany such statement. The revenue from
the yield tax is distributed, one-half to the county and one-half to
the state, the latter amount being placed to the credit of the board
of control of the Ohio Agricultural Experiment Station, Division of
Forestry, for forestry purposes.

VII-1-a The initial qualifications for classification are

as follows: The property must comprise at least three
acres, must bear a forest growth, must be declared by the
owner to be devoted exclusively to forestry, and must otherwise con¬
form to conditions prescribed by the state forester. The forest may
comprise any and all species and sizes of trees found in the native
woods of Ohio and such other species, listed in the law or approved
by the state forester, as have been planted or shall hereafter.be planted
for forestry purposes* it may embrace any stage of development or origin,
as mature old growth, second growth, sprout growth, or planted growth;
it must be fully stocked with native growth, or, if only partly so
stocked, must be inter-planted with enough other trees to assure a
spacing of eight by eight feet over the entire area, or, in the absence
of native growth, must comprise at least 680 planted trees of approved
species per acre; the forest must represent a good stand as understood
by competent foresters and as determined by the state forester.

Vli-l-b The procedure of classification is initiated by dec¬

laration of the- owner, filed in accordance with rules pre¬
scribed by the s.tate forester and approved by the tax com¬
mission, stating that the property is devoted exclusively to forestry
or timber growing. The state forester must act upon the declaration
within six months. If he approves it he certifies it and files a copy
with the auditor of the county, thereby effecting classif ica tion, pro¬
vided that classification does not become effective until six months
after the date of application.

-41-

VI 1-2

The requirements for continued classification are
as follows: The initial qualifications must he maintained
so far as they are applicable. The forest must receive
reasonable protection and must be cared for and managed according to
regulations laid down by the state forester. All rules for carrying
out and administering the lav; are prepared by the state forester,
subject to the approval of the state tax commission. The law con¬
tains no provision with reference to the effect upon classification
of transfer of the property.

VI 1-3 Declassification is effected either by the awner’s

withdrawal or upon his failure to protect the forest or to
observe the regulations as to its care and management. If
the property has been classified less than tv/enty-five years, a de¬
classification tax is imposed, equal to the full amount of back taxes
with interest for the period of classification, when such period does
not exceed ten years, otherwise for the last ten years of such period,
less the amount cf taxes actually paid for such period. [The language
of the lav; is obscure as to the declassification tax, but the above
appears to be the meaning /}

Oregon. Specific Prope r ty Tax and Yield Tax. Pass ed in 1929.

Oregon Code, 1930, Sections 42-101 to 42-122.

I On properties classified as ’’reforestation lands”,

II the ’’forest values” of the land and forest crop are exempt
from the general property tax. All buildings, improvements,
water and power rights, mineral, or other values other than forest
values are subject to taxation as heretofore. Otherwise the operation
of the property tax with respect to the classified properties is not
changed.

HI An annual specific tax, called the '’forest fee”, is

imposed at the rate of five cents per acre, levied, collected,
and distributed in the same manner as the general property
tax, including the same penalties for nonpayment.

IV A yield tax is imposed upon the gross value, immediately

prior to harvesting, of any ’’forest crop”, i.e., timber, for¬
age, chittim bark, Christmas trees, or any other marketable
growth from the forest soil, which tax shall be due ’’....so long as such
land shall remain in private ownership and irrespective of any subse¬
quent classification . ” The rate of the tax is twelve and one-half

per cent. Before harvesting any forest crop, a written permit must he
secured from the state board of forestry [Hereafter called the board},
which must first either .have a full assurance that the yield tax will
be paid or require the permittee to give sufficient bond to indemnify
the state against any loss of yield tax revenue. The permit must set

-42-

forth the unit values of. the several: kinds . of forest crop on the
property. These unit values, which must "be filed and he open for
public inspection, are determined "by the hoard as being the true mar¬
ket values immediately prior to harvesting. Any taxpayer may have a
hearing before the hoard if he objects to the unit values listed in
a permit, and he has thereafter the further right of appeal to the
courts from the, hoard’s final decision. While such appeal is pending
before the courts he may make a cutting after filing a sufficient bond
to indemnify the board and tax collecting officers against any loss
of taxes pending an adjudication of the issues in the courts. The
owned* on specified dates must transmit to the board and to the tax
collector a sworn statement containing the number and the kind of
units of all forest products harvested during the preceding six
months from each legal sub-division of not more than 160 acres. For
the purpose of determinin' .the correctness of any statement, repres¬
entatives of the board or of the state tax commission [hereafter called
the commission] may enter upon- classified land, may examine the owner’s
records, or require the attendance and take the sworn testimony £>.f any
person. Any person harvesting forest crops from classified land with¬
out a permit or failing to pay the yield tax must pay an additional
yield tax of ten per cent. The tax and penalty with interest at ten
per cent are a first lien on the forest crop, and in a.ddition to the
statutory remedies for the. coll ection of delinquent taxes against real
and personal property, the comity must maintain an action against the
owner and secure a writ of attachment serviceable in as many counties
as the district attorney -.may direct. Furthermore, any person harvest¬
ing forest products from classified land without a permit is guilty of
a misdemeanor and subject to a fine of not more than [1,000 or imprison¬
ment for not more than six months or both. The yield tax must accompany
the statement forwarded by the owner to the tax collector, and it is.,
apportioned by the county treasurer as are other taxes.

;ril-l-a The initial qualifications for classification are as’

follows: The property must be chiefly suitable for forest

crop production. The land must not bear a mature forest crop
in merchantable quantity; if it was assessed for its forest trees on the
1928 tax roll it cannot be classified without the approval of the county
court until these trees are cut and removed. Immature stands left,
after harvesting, for a future forest crop may be .* classified.

vil-l-b As soon as possible after the enactment of this law

the board must determine what lands within the state meet the
initial qualifications. Every year thereafter it must make
a similar determination for all lands still remaining unclassified. Al.
eligible lands are listed by legal description and a copy sent to the
county assessor. A duly advertised hearing is then held at the county
seat by one or more members of the board. At least sixty days prior to
such a hearing a notice thereof is sent by mail to each, owner of the. .
land proposed for classification. After hearing all testimony for and
against cla.ssi f ice.ti.on, the board reconsi ders and revises the list of

-43-

lands to be recommended for classification and forwards it to the
commission with a report of the- hearing. The commission then reviews
the report of the hearing and the list of lands recommended for classi¬
fication and finally determines what lands shall be classified and pre¬
pares an appropriate order. A certified copy of this order is forwarded
to the county assessor, to the board, and to the owner of the land* Any
taxpayer can request a hearing before the board on any subject pertaining
to the activities of the board and has the further right of appeal to
the courts from any decision of the board or of the commission.

* f •

The requirements of continued classification are as
follows: The initial qualifications must be maintained so far

as they are applicable. The board must ascertain periodically
if classified lands continue. to be protected as required by law and used
•primarily for forest crop production; if not, the board recommends to the
commission that they be declassified. Classified property under contract
is to be held for the growing of forest crops upon terms and conditions
required by the board. The board is authorized to make rules and regula¬
tions necessary to accomplish the purposes of the lav/. The law contains
no provision with reference to the effect upon classification of transfer
of the property except as noted in X below.

VI 1-3 Declassification is effected by the commission upon the

basis of facts and recommendations submitted to it by the board,
when in the commission’s judgment it is to the public interest
.or -when in its judgment the lands' are not being used to accomplish the
purposes of the law. Any taxpayer may have a hearing before the board on
any subject pertaining to the activities of the board and may appeal to
the -courts from the board! s or the commission’s final decision. The de-
classification tax, when declassification is because of improper use, is
the excess, if any, for-the period during which the property was classi¬
fied, of the advalorem property tax on comparable land [evidently intended
to include the trees] over the- amount of the forest fees paid. This ex¬
cess is subject to the same interest, penalty, and cost charges as apply
to delinquent ad valorem property taxes and is' collected as are such de¬
linquent property taxes.

IIII Any person who knowingly makes any false return or rep¬

resentations under- this law shall be deemed guilty of a misde¬
meanor and be punished by a fine of not less than hi 00 nor
more than $1,000 or by imprisonment for not less- than thirty days nor more
than one year or' by both.

X The board on behalf of the state and at the owner’s request

may, on and after. July 1, 1933, enter into a contract with a
landowner for the purpose of developing and growing forest crops
on the land for a specif ic. per iod, if in the board’s judgment such an agree¬
ment will accomplish the purposes of this law. Property under contract is
taxed annually as classified land under this law. Contracts are recorded
by the board in the deed books of the county, -and the- property may be

-44-

transferred when, in the judgment- of the hoard, it will not defeat
the purposes of the law and when the state and its taxing agencies
arc amply protected against any loss of revenue. Contracts may he
cancelled hy the board upon the failure of the owner to comply with
the terms and conditions thereof or with the forest laws of the state
that affect the lands covered hy such contracts. A contract, unless
it is renewed hy mutual- agreement, terminates at the end of a speci¬
fied period, which period must not exceed the number of years esti¬
mated hy the hoard as necessary to mature the forest crop.

Pennsylvania. Forest Tract “Rebate ( Young Trees). Passed in 1905.

Purdon's Pennsylvania Statutes, 1930; Title 72, Sections
5583-5589.

I The owner of classified property receives an annual

II rebate of taxes levied on the lend for a period of thirty-
five years equal to eighty per cent of his taxes thereon,
hut not to exceed forty-five cents per acre. The said period of
’’exemption" is counted from the time the trees are planted or from the
time it may he necessary to replant on account of destruction hy fire,
or from the time the lands have been maintained with sprout, trees or
from the time said sprout trees may he destroyed hy fire.

VII-1-a The initial qualifications for classification are as

follows: The land must ho planted with forest or timber

trees, not less than 300 to the acre; or there must he main¬
tained sprout forest or timber trees, not less than 300 to the acre;
or there must he fifty or less original forest trees 'and an additional
number of planted trees to make up not less than 300 to the acre. There
must not he more than 500 acres in one ownership.

VII-2 The requirements for continued classification are as

follows: The initial qualifications must he maintained so

far as they are applicable. The owner must not permit grazing
on classified property until at least 200 trees upon' each acre are four
or more inches in diameter two feet above the ground. The township,
assessor must personally examine each classified property and, if found
necessary, demand of the owner a sworn statement that the property is
maintained under the conditions of this act. The assessor must also
make a return to the county commissioners and to the state forestry
commission (now department of forests and waters] of the number of
acres- so maintained.

VIII Any owner or assessor who shall make a fraudulent re¬

turn under this act is liable to a fine of not more than .^500
or imprisonment of not more than one year or both.

On 1908 a Pennsylvania superior court held this act to violate
that part of the constitution relating to uniformity of taxation.]]

-45-

Pennsylvania. Forest Tract Hecate (Large Trees). Passed in 1905.

Pur don f s' Pennsylvania Statutes, 1930; Title 72, Sections
5581-5582. ‘

I The owner of classified property receives- an annual

II rebate of taxes levied on the property equal to eighty per
- cent of all local and county taxes but not to e-xceed in all
forty-five cents per acre.

VII-1-a ■ The initial qualifications for classification are as

follows: There must not be fewer than fifty forest or timber

trees per acre, each being least eight inches in diameter
at «ix feet above the ground. Ho portion of the property must be abso¬
lutely cleared of trees. There must not be more than fifty acres in'
one ownership. ,

VII-1-b To obtain the rebate, the owner must file annually

with the local assessor an affidavit setting forth the num¬
ber of acres of' his timber land which meet the requirements
of - this act . -

VII-2 The requirements for continued classification are. as

follows: The initial qualifications- must be maintained so

far as they are applicable. The trees upon the land must be
maintained in good condition.

Qn 1906 a Pennsylvania district court held this act to be
unconstitutional as -destroying uniformity, of taxation.])

Pennsylvania. Limited Assessment and Yield Tax, passed in 1913.

Furdon’s Pennsylvania- Statutes ,. 1930 ; Title 32, Sections 61-74;

Title 72, Sections 4301-4302.

I Surface -land properties -may be classified* as

II "auxiliary forest reserves" and, where so classified, are
i "rated" [valued} for purposes of taxation at not more than
one dollar per acre.' Qt is apparent that the term "surface land",
as here used, includes : the forest stand 3} As thus "rated", the. land
is 'taxed at the local rate like other property, goal, oil, gas, and
other valuable minerals under the surface may be separately assessed.
Ckot being Included in the pro per tie s classified, . such values are
taxable 'under the general property tax in any event.}] The surface
property continues to be assessed like other property for all purposes
of the property tax except determination of the tax. Otherwise the
operation of the property tax is not changed.'

IV* ' A yield tax is imposed upon the stumpage value of tim**

ber cut from such properties. The rate of the tax is ten per
cent. Before ’ cutting, the owner must, file a bond with the

-46-

county treasurer in the amount of twenty per cent of the estimated
value of the timber to he cut,.- The owner, immediately fpll owing cut¬
ting-, makes a sworn report of the stumpage value of timber cut. The
county commissioners may, if not satisfied with the owner’s valuation,
appeal to the county court for- an appraisal by appraisers appointed by
the court, from which appraisal both the owner and. the county commis¬
sioners have the right of appeal to the courts. The tax is collected
by the county treasurer. The yield tax revenues are distributed to
the various local units of government, each receiving, its pro rata
amount based on the last "assessed millage -of taxation" for county,
pooh, road, and school .purposes . The. money -received by the road
districts must be spent, if possible, upon roads passing through or
into auxiliary forest reserves or upon- which such reserves abut.

• . i' . . • •

VI The state Qn consideration of the loss to local

revenue caused by the acQ pays annually two cents per acre
to the road districts and two cents per acre to the school
districts in which classified lands are. located.

VII-1-a The initial qualifications for classification are as

fellows: The surface land must be set apart. and exclusively

used for growing' trees which will, in the judgment of the
state forestry reservation commission [now department of forests and
waters and hereafter referred to as the department^} , eventually be
suitable for merchantable forest products. The trees may be secured
from natural r^pcoduct ion, frorrj seed sown, .from planting, or from a
combination of such sources.

VII-1-b The procedure of classification is initiated by notice

from the owner, to the department, including a description
of the property and the trees thereon. The department, if it
deems necessary, causes the property to be examined, by a qualified for¬
ester. If satisfied, the department certifies that the property should
be classified. The owner must give a written agreement, binding him
to care. for the forest according to the directions of the department
until the trees become suitable for merchantable forest products, and
the department may require the owner to file a bond. to assure the ful¬
fillment of his obligation. .Classification is thereupon effected and
is certified to the county commissioners.

VII-2 The requirements for continued classification are as

follows: The initial qualifications must be maintained so

far as they are applicable. The forest must-be cared for and
may. be thinned and. have undesirable species removed for improving the
condition of the remaining stand, under the direction of the department.
When, the trees become "suitable for merchantable forest products", the
department shall, at the. request of the owner or on its own motion, des¬
ignate the kind and number of trees most suitable to be cut, if in its
judgment there be any, and these shall be removed in accordance with
its,, instructions . Trees may be cut for use of the owner- on neighboring
cleared: lands for general farm purposes, under the direction of the
department. When cut "and marketed" according to the instructions of

-47-

the department, the forest 'must be- reproduced, either by planting
valuable trees or by protecting the natural growth., so as to estab¬
lish immediately a forest cover of young growth, as approved by the
department. Neither transfer nor encumbrance of the property af¬
fects classification. -‘-t;* ' . * • . • . ... .

• ’ ' l ' * • «' ~

VII-3 Declassification is effected by the department upon

the request of the owner or by reason of his failure to com¬
ply with the law or the directions of the department. A
declassification tax is imposed, unless the forest has, since the date
of classification, been brought to maturity and cut off, and the yield
tax has been paid thereon. The declassification tax is in the form of
a delinquent property tax covering the entire period of classif ication,
being the difference between the taxes which would have been paid on
the [annual]} assessments, without reference to the one dollar limit,
and the taxes which have actually been paid on the land, with interest
at the legal rate on both sides, plus costs of recovery. [This is the
provision of the taxation law (section 73); the auxiliary forest re¬
serve law (section 63) also imposes the same declassification tax but
without interest. In actual practice interest is collected!)

Porto Rico. Plantation Fixed Assessment. Passed in IP 2.5.

Laws of Porto Pico, 1935, Act No. 19.

I Properties classified are given a fixed assessment

II of one dollar a cuerda ([ordinarily considered to be one acre)
for a period of five years. Otherwise the operation of the
property tax is not changed.

YII-1-a - The initial qualifications for classification of the

property are that the original forest must have been destroyed,
and the land must be planted to forest trees of a species gen¬
erally used for the construction of buildings, wagons, implements, or
fences, or for fuel, or to a ’’coffee grove under cultivation’’, consist¬
ing of newiy planted coffee trees and trees to shade them. There must
be not less than 600 trees to the acre.

VII-1-b The procedure of classification is initiated by written

application of the owner to the treasurer of Porto Rico there¬
after referred to as the treasurer]) in which the owner binds
himself to continue the care and cultivation of the trees for a period
of five years. The treasurer refersrthe application to the commissioner
of agriculture and labor (now the commissioner of agriculture and com¬
merce and hereafter referred to as the commissioner]) who submits a de¬
tailed report as to the advisability of admitting the property to classi¬
fication. Prior to making hi's report, the commissioner may direct the
forestry service to make an investigation of the property. In order to
receive the benefits of this lav#,- any landowner about to plant trees

-48-

must notify the commissioner as to when it is proposed to begin
planting and the commissioner makes an investigation relative to the
nature and date of planting and the area and ownership of - the land to
he planted. Upon receipt' of favorable recommendations from the com-
missioner, the treasurer enters the property "in a corresponding
register of assessments at one dollar a cuerda".

VI 1-2 The requirements for continued classification are

as follows: Che- initial qualifications must he -maintained
•.so far as they arc applicable. The department of agriculture
and labor [now department of agriculture and commerce] shall make nec¬
essary inspections of the property, but not less often than once'a
year, and shall make a report of such inspection to the commissioner
and to the treasurer. There is no -provision regarding transfer of the
property.

• ^ >

VI 1-3 Declassification is effected by the treasurer whenever

the inspection report shows that the landowner has failed to
comply with the provisions of the lav/, and thereupon the prop¬
erty is assessed as similar lands not classified. : A declassification
tax is imposed which is equal to the amount of accumulated taxes which
would have been paid if the property had not been classified.

(l^his law has never been enforced and in the opinion of the Gen¬
eral Superintendent of forest's of Porto "Rico it Is superseded by Act
38 of 193C.J

Porto Rico. Forest Tract Exemption. Passed in 1930.

Lav/s of Porto Rico, 1930, Act No.

38.

I Properties classified' as "auxiliary insular forest"

II are exempt from taxes and are not assessed by any authority
whatsoever. Otherwise the operation of the property tax is
not changed.

VII-1-a

The initial qualifications for classification are

follows: The property must' be not less than fifty cue r das _
(a cuerda is ordinarily considered to be equal to one acre]
in area and located at not less than 1,000 feet above sea level; it
must be exclusively devoted to the production and development of forest
trees. The trees may be mature or immature and planted or of natural
growth.

VII-1-b The procedure of classification is initiated by appli¬

cation of the owner to the commissioner of agriculture and
labor (now commissioner of agriculture and commerce and here¬
after referred to as the commissioner] , setting forth the location,
nature, and condition of the land and the trees. * The owner must agree

-49-

in writing to care for the trees in accordance with instructions of
the commissioner until they are mature. The commissioner, after an
investigation, determines whether the qualifications have been met
and, if so, informs the treasurer of Porto Rico, who , in turn, certi¬
fies the fact to the collector of internal revenues of the district,
who immediately includes the' lands in the above classification.

The commissioner may, in his discretion, agree with the owner "that
in consideration of the public benefit to be derived from the appli¬
cation of such lands to the growing of trees, said lands shall be ex¬
empted from taxation" while included in the classification.

VII-2 The requirements of continued classification are as

follows: The initial qualifications must be maintained so

far as they are applicable. The forest must be cared for
in accordance with the instructions of the commissioner. Trees must
not be cut until they are merchantable, and then the commissioner shall
instruct the owner as to kind and number to be cut. Upon the removal
of merchantable trees other valuable species must bo planted immediately
"thus protecting new forests that the same be again covered with trees".
The owner may at any time remove partially burned, fallen, or damaged
trees or undesirable varieties of trees. He may also remove timber
for use on the property. Transfer of the property does not affect
classification.

VI 1-3 Reclassification is effected by action of the commis¬

sioner (1) upon written. reque st of the owner, or (2) upon
failure of the owner to care for the trees or upon cutting of
the trees before they are "in suitable condition", contrary to the owner f s
agreement, or (3) when in tbe opinion of the commissioner the trees have
become merchantable (and the trees are not removed and immediately re¬
placed by planting), or (4) when the land is "devoted to other purposes".
Reclassification is effected also by purchase by the people of Porto Rico
for inclusion in insular forest reserves. If withdrawal is occasioned
by failure to care for the trees or by cutting before they are in suit¬
able condition, in violation of the owner's agreement, a declassification
tax is imposed, being "the difference between the amount that should have
been paid as taxes to the treasurer of Porto Rico at the rate fixed be¬
fore inclusion in the said classification and the amount paid after such
inclusion as Auxiliary Insular Forests, up to the time of exclusion".

CTho meaning of this language is not clear. Apparently the first
"amount" is the amount of taxes paid in the last year before classifica¬
tion multiplied by the number of years classified. The second "amount"
is meaningless, since the law provides that there shall be no taxes dur¬
ing classif icationr) There is no declassification tax imposed in case
the land is purchased for inclusion in an insular forest reserve.

Rhode Island. Plantation Exemption. Passed, in 1675. Amended in 1908.

General Laws of Rhode Island, 1923, Section 805.

I On properties classified, the land and trees are ex-

II empt from taxation for a period of fifteen years from the
time of planting, cr replanting in case the plantation was
destroyed hy fire and replanting was done within one year after such
destruction.

VII-1-a The initial qualifications for classification are as

follows: The property must consist of not less than one nor

more than throe hundred acres. The land must not he worth
more than twenty-five dollars per acre. There must he planted not less
than 500 trees per acre of specified species.

VII-1-b The procedure of olassif ication is initiated hy affi¬

davit of the owner, tc the assessqrs, shewing that he has
complied with the law. On such proof, classification is ef¬
fected.

VII-2 The requirement s for continued classification are as

follows: The initial qualifications must be maintained so

far as they are applicable. The forest must he managed under
a forest working plan approved hy the state commissioner of forestry.

South Dakota. Plantation Bounty. Passed in 1909. Amended in 1915,
1917, 1919, and 192?~:

Compiled Laws of South Dakota, 1929, Sections 8045-8047.

The county hoard pays a bounty to any person who plants forest
or fruit trees or shrubs as specified below. The bounty is five dollars
per acre per year for a period of ten years on not more than ten acres.
There must have been planted not less than 150 trees per acre, and there
must be not less than 100 living trees in each year for which a bounty
is paid. The county board may require that -all planting after July 1,
1927, be of certain species and in certain arrangements as specified in
the law. To obtain the bounty the owner must make application, to the
county auditor, describing the land and giving proof that the law has
been complied with.

-51-

Vermont. Immature Forest Tree Exemption, Limited and Fixed Land
As's es-sment , ! Fixed Land anu Older Timber Assessment, ar.d Yield

Tax. Passed in 1912, Amended in 1919 .

General Laws of Vermont, 1917, Sections 721-731, as amended
.by Laws of Vermont, 1919, Lumbers 28 and 29.

L. ' ' -p * ; . .

I. Forest properties may be classified as either (1)

’’young timber lands”, fully stocked with forest trees not
more than fifteen years old except scattered older trees
having no taxable value, or (2) ’’waste, partially denuded and wild
forest lands”, occupied wholly or in part by trees mere than fifteen
years old.

II (1) ’’Young timber lands.” The tress are exempt

from the property tax.. The land is assessed, at the time
of classification, at a valuation which may not exceed three
dollars per acre, and this valuation is the assessed value until the
year 1950. In that year it is again assessed, without the three dol¬
lar limit, this assessment remaining unchanged for fifty years more.

As thus assessed, the land is taxed at the local rate like other
property. All state forests are appraised and taxed as provided in
this paragraph.

IV A yield tax is imposed upon the stumpage value of all

products cut from such properties, except material cut for
domestic use and not to be sold, and material removed in-
thinnings to improve the stand, the value of such thinning's not exceed¬
ing; the cost of removal. The rate of the tax is ten per cent. The
owner files with the listers (assessors^) a sworn statement of the quan¬
tity of timber cut and its stumpage value. The listers may accept this
value or may themselves appraise it, the owner having the right of
appeal. For failure to pay such tax the owner is liable to a penalty
of three times its amount.

VII-1-a The initial qualifications for classification are as

follows: The property, besides conforming to the above defin¬
ition of "young timber lands”, must be outside the limits of
a city or village. The forest must be fully stocked; such stocking may,
if necessary, have been secured, wholly or in part, by planting. In
this connection, full stocking means, in case of inter -planting, a spac¬
ing of six by six feet, and, in case of planting on open land, 1,000
trees per acre. The planted or inter-planted trees must be of certain
named species or such others as may be approved by the state forester
and must be planted in a manner which meets his a our oval.

VII-1-b The procedure of classification is initiated by appli¬

cation of the owner to the state forester. The state forester,
after examination, determines whether the qualifications have
been met and, if so, orders the property classified, copies of such
order being filed in his office and in the office of the town clerk.

-52-

VII-2

The requirements for continued, classification .are
as follows: The initial qualifications must he maintained
so far as they are applicable. The property must not he
used for pasturage to the detriment of the trees; after trees have
been destroyed by fire, forest conditions must be restored; trees
must not be removed nor the land used for other purposes nor condi¬
tions otherwise Changed so as to indicate, in the opinion of the state
forester, that "proper forest conditions are not maintained”. On
request of the listers or when the state forester himself deems it •
necessary, he shall examine the lands. The law contains no provision
with reference to the effect upon classification of transfer of the
property. [According to an opinion ofuthe Attorney General, the
property may be transferred without affecting classification.]]

VII-3 Declassification may be effected by the state forester

upon the omer ' s failure to comply with the requirements
concerning proper maintenance of the property. No .provi sion '
is made for voluntary withdrawal by the owrner. A declassification tax
is imposed upon the stumpage value of the timber standing on the prop¬
erty when declassified, the rate being one-half of one per cent for
each year the property has been classified. The declassification tax
is in addition to any annual tax or special tax paid or collectable..

I 1-2 (2) "Waste, partially denuded, and wild forest lands.”

The valuation of land and timber combined, as assessed at
the last preceding quadrennial appraisal, is fixed as the
assessed value until the vear 1950. In that year the land and timber
are again assessed, which assessment remains unchanged for fifty years
more. As thus assessed, the property is taxed at the local rate like
other property. Except as specified here and in the corresponding
section under "young timber lands" above, the operation of the property
tax is not changed.

IY A yield tax is imposed upon the stun pa go value of all

• live trees cut from such properties, except those cut for
firewood, for repairs on the owner ' s buildings, or for his
own or his tenant's domestic use. The rate of the tax is one-tenth of
one per cent if the land has been classified one year; and it increases
by one-tenth of one per cent for each year of classification, to a maxi¬
mum of seven per cent. The owner gives the listers thirty days' notice
before beginning to cut. Following the cutting and prior to the re¬
moval of the timber, the owner must file in the town clerk's office
(or with the appropriate officer of an unorganized town or gore) a
measurement or count of the trees cut, together with a description of
their variety and value, whereupon the listers appraise their stumpage
value. For failure to give the required notice or pay the tax the
penalty is three times the amount of the tax.

VII-1-a

Tbe initial qualifications for classification are as
follows: The property, besides conforming to the above

definition of "waste, partially denuded, and wild forest

-53

land", must be outside the limits of a city or village end must con¬
tain five, acres or more. The land must he unsuitable for cultivation,
hut suitable for the growing of forest trees.

VII-1-b The procedure of classification is the same as in

the case of "young timber lands", except • that the adminis¬
tration and authority are in the hands of. the town listers
or the hoards of appraisers in unorganised towns and gores, and that
the owner has a right of appeal, as prescribed in the general tax law,
from decisions of these officers. The state forester is ex. officio
a member of the board of appeals appointed by the tax commissioner
in connection with appeals under this law.

VII-2 The requirements for continued classification are

as follows: The initial qualifications must be maintained
so far as they are applicable. The property must be main¬
tained as a wood and timber lot as determined by the listers. The
forest stand must be cut when in the opinion of the listers it is
mature, from whose decision as to the maturity of the stand the
owner may appeal in the manner noted above. The law contains no
pr ovi sion, with reference to the effect upon classification of trans¬
fer of the property. (According to a recent opinion of the Attorney
General, the property may bo transferred without affecting classi¬
fication/]

VII-3 Declassification is effected either by failure to

maintain the property as a wood or timber lot as deter¬
mined by the listers or by failure to cut within three

months timber declared nature by the listers. From decisions as to

the maturity of the timber, the owner may appeal in the manner noted
above. No provision is made for voluntary withdrawal by the owner.

In case of such failure to cut, a declassification tax is imposed
equal to the yield tax which would have been due if the timber had
been cut. (The law apparently provides for no declassification tax
in case of failure to maintain the property as a wood or timber lotfj

Vermont. Immature Forest Tree Exom p t ion. Passed in 1923.

Laws of Vermont, 1923, Number 19.

All immature timber grown from transplanted seedlings ig ex¬
empt from taxation for a period of thirty years from the date of such
transplanting, provided the timber is not cut within that period.

Any timber cut before the expiration of the thirty year period becomes
subject to a tax on its stumpage value at the general property tax
rate of the year in which cut. The owner is required to file with the
town clerk, before December 31 of the year of planting, "a sworn state
merit of the location and acreage of such transplanting".

-54-

Virginia* Forest Tract deferred. Tax, Passed in 1930.

Virginia Code of 1930, Sections 31 65b~3165j .

The owner of ’’any forest land or land suited to the growth of
timber” may offer to lease such land, ’'subject to pasturage”, to the
department of conservation and development until such time as the
timber thereon is merchantable for lumber, [The term ’’land” evidently
includes the trees f} If, upon examination by the state forester, the
land is accepted, the owner must execute a written lease, leasing the
land to the commission on conservation and development as a ’’forest,
game, fish, and recreation reserve”. He must also execute & written
lease to the commission of game and inland fisheries, leasing the ex¬
clusive (except as against the owners and their tenants) hunting, fish¬
ing, and recreational rights. Land so leased may be used by the owner
for pas tux age or for residential purposes.

It is the duty of the department of conservation and development
to aid in the development and increase of the forest resources of such
leased land and to protect ’’said forest, game, fish, and recreation re¬
serve” from fire and trespassers. It is the duty of the commission of
game and inland fisheries to propagate and protect game and fish and
promote recreation on such lands and to issue regulations therefor. The
state forester is authorized to make rules and reflations pertaining
to the administration of forestry and the cutting and removal of timber
on said reserves.

Payment of the usual taxes annually levied on the ’’forest land or
land suited to the growth of timber” so leased may be deferred until the
timber thereon is marketed or merchantable but not for a period longer
than forty years. There is an annual interest rate of six per cent on
such deferred taxes. Until paid, the taxes and interest are a lien on
the land. Taxes on buildings, improvements, and tillable lands are
assessed separately and may not’ be so deferred. die state forester, to¬
gether with the county board of supervisors, is authorized to issue cut¬
ting permits only when sufficient amount of deferred taxes have been
paid to justify the release of the timber without -jeopardizing the tax
interests of state or county.

The commission of game and inland fisheries is authorized to sell
hunting, fishing, and recreational privileges on forgot, game, fish, and
recreational reserves, ana the fund.3 derived from the srlo thereof are,
so far as possible, advanced to the counties to cay accrued taxes. So
far an this is done, the county’s lien for the deferred taxes passes to
the state.

The owner may withdraw his land from the o aeration of this law
by giving three months’ notice to the commission on conservation and
development. Before withdrawal the owner must pay all deferred taxes
with accrued interest at six per cent. If the land has been leased less

-55-

than ten veurs, ho must pr/r also a fee of not less than five cents
nor more than fifteen cents per ...acre, or in lieu thereof the state may
retain its hunting, fishing, and recreational rights for an additional
five years after withdrawal. If the land has he on leased for more than
ten years, the state surrenders its hunting, fishing, and recreational
rights at the expiration of the notice period, The state may eliminate

any .lands from the reserve hy giving throe months' notice to the owner
when, in the opinion of the state forester and commission of game and
inland fisheries, the 1 end is not suited to the purposes of a forest,
game, fish, and recreational reserve. Qlo tax or fee is mentioned in
the law as applicable in case of lands eliminated by the state. D In
case reserves hereby created are abolished by the legislature, tax
liens accruing on leased, lands are not enforced against the same for
a period of five years.

This law does not .become operative in any county unless accepted
by a majority of the qualified voters of the comity voting on the ques¬
tion, except that under certain conditions (not clearly stated in the
law) an owner may enter suitable lands in the reserve but without
deferment of taxes.

Washington. Fixed Assessment and Yield Tax. Passed in 1931.
Laws of Washington, 1931, Chapter 40.

I On properties classified as "reforestation lands",

II the "fores j values" of the land and forest materials are
assessed for the purposes of taxation at one dollar per
acre if located west of the summit of the Cascade mountains and at
fifty cents per acre if located east of the summit of the Cascade
■fountains. Qn Washington the legal assessment of property generally
is fifty per cent of "true and fair value ".3 All buildings, improve¬
ments, agricultural, mineral, or other v-.lues other than forest values
are subject to taxation as heretofore. Lends or forest materials taxed
under this act may not bo otherwise assessed and taxed, except for
benefits authorized by -any local improvement laws and for the cost of
protecting such lands from fire. Otherwise the operation of the prop¬
erty tax with respect to the classified properties is not changed.

IV A yield tax is imposed upon the marie t value of the

timber or other forest crop cut, except forest material cut
for domestic use of the owner or for use in harvesting the
forest crop. The rate of the tax in any one of the first ".twelve years
after classification is one per cent for each year that has expired from
the date of classification, and thereafter the rate is twelve and one-
half per cent. Before harvesting any forest crop, a written permit
must be secured from the state forest board (hereafter referred to as
the boarcT), and the permittee must deposit with the county treasurer
either a bond or a cash deposit sufficient to indemnify the county
against any loss of yield tax revenue. On or before March first of

-56-

each year the owner must report under oath, to the hoard and to the
county assessor the amount of timber or other forest cron cut during
the preceding twelve months, together with a description of the lands
upon which cut. In case no such report is made or the report is be¬
lieved to be inaccurate, either the assessor or the board may determine
the amount cut; in case both so determine, the determination of the
board shall control. The board determines the "full current stumpage
rates” for the timber or forest crop cut and notifies the county assess¬
or, who computes the yield tax. The owner has the ri^ht of appeal to
the courts from the decisions of the assessor or the board with refer¬
ence to the amount cut or to the "full current stuypage rates".

YII-1-a The initial qualifications for classification admit

"all unforested lands in the state of Washington and those upon
which the forest crop is not mature in merchantable quantities
and which by reason of location, topography, and geological formation
are chiefly valuable for the purpose of developing and growing forests".
No land assessed for its forest trees in 1930 may be classified without
the approval of the board of county commissioners or until such forest
trees are cut and removed, but immature stands left, after harvesting,
for a future forest crop may be classified.

VII-1-b As soon as practicable after the enactment of this law

the board must determine what lands within the state meet the
initial qualification. Qn practice, it is the policy of the
board to classify only such lands as, from tine to time, may be listed
with the board by the owners. The board will not undertake to classify
lands subject to classification without first obtaining the owner’s
consent f) All eligible lands are listed by legal description, and a
copy sent to the county assessor. A duly advertised tearing is then
held at the county seat by one or more members of the board. At least
fifteen days prior to such a hearing a notice thereof is sent by mail
to each owner of land proposed for classification. After hearing all
testimony for and agnins b classification, the board reconsiders and
revises the list of lands to be recommended for classification and for¬
wards it to the state tar commission thereafter referred to as the com¬
mission} with a report of the hearing. The commission then reviews the
report of the hearing and the lists of lands recommended for classifi¬
cation and, after a hoarii. if demanded, finally determines what lands
shall be classified and prepares an appropriate order. A certified
copy of this order is forwarded to the county assessor, to the board,
and to the owner of the land, and thereupon, the lands described in the

order become "classified
or the county assessor he

3 reforestation lands",
the right of appeal to

The owner, the board,
the courts from any

decision of the commission with reference to classifier tion.

VI 1-2

follows
far as

authorized to mak

The requirements of continued classification arc as
: The initial qualifications muse be maintained so

they are applicable. The board and t’ e commission
e rules and regulations necessary to accomplish the

are

-57-

purposes of the law. The law contains no provision vith reference
to the effect upon classification of transfer of the property.

VII-3 Declassification is effected, hy the commission,

upon the basis cf facts and recommendations submitted to
it by the board when in the board’s judgjrsnt the lands are
not being protected as provided by law or are not .Joing used primarily
for "forest crop production". Before declassification the commission
holds a hearing and receives evidence offered by the owner or the
board. Declassification is also effected by the commission, when
the lands shall become -more valuable for some purpose other than re¬
forestation and twenty-five taxpayers of the county shall tile a pe¬
tition with the commission alleging such to be the case. Before de¬
classification the commission shall hold a hearing and receive evi¬
dence offered by the petitioning taxpayers, the board, or the owners.
The owner, the board, the county assessor, or (in case of lands be¬
coming more valuable for some purpose other than reforestation) the
taxpayer has the right of appeal to the courts from any decision of
the commission with reference to declassification. A declassification
tax is imposed, which is the excess, if any, for the period during
which the land was classified, of the taxes on similar unclassified
lands in the county over the amount of the taxes paid on the lands in
question.

VIII "Violation of any of the provisions of this act shall

constitute a across misdemeanor."

X The board on behalf of the state and at the owner’s

request may enter into a contract with an owner of classified
land providing for the assessment and taxation of the same.

The contract shall provide that the property be assessed as provided
in this law and be subject to the other provisions of this law. The
contract shall provide that, when the forest crop is cut, the cutting
shall be done and the land reforested and protected in accordance
with regulations prescribed by the board. The contract "shall set
forth the requirements of the owner with respect to reforestation,
cultivation, care, and protection’,’ and shall require the owner to
comply with all the forest fire protection laws of the state. Con¬
tracts may be cancelled by the board upon the failure of the owner to
comply with the terms and conditions thereof or with the provisions
of this law. A cohoract terminates at the end of a specified period,
which period must not exceed the number of years estimated by the
board as necessary to mature the forest crop. Any timber or forest
material which has not been removed at the expiration of the contract
is subject to the yield tax whenever removed.

-58-

Wisconsin. Specific Property Tax and Yield Tax. Passed in 1927.
Amended in 1929 and 1 9-51 .

Wisconsin Statutes, 1929, Sections 77.01-77.14, as amended by
Chapter 39, Laws of 193.1, also Sections 71.03 (9) and 71.04 (9).

I Properties classified as ’’forest crop lands” are

II exempt, both land and trees, from the general property tax,
and are thereafter not assessed under the property tax law.

Ill An annual specific property tax, called the ’’acreage

share”, is imposed at the rate of ten cents per acre on
owners other than a county. The revenues from this tax are
payable to the town treasurer like other property taxes. If such tax
is not paid by February 20 of any year, there, is a ...penalty of two per
cent plus interest at the rate of one per cent per month, and the land
becomes delinquent and is hold as county-owned, forest crop land sub¬
ject to redemption by the owner within three years. The county as an
owner does not pay the annual specific property tax. Fifty per cent
of the ’’acreage share” and of all other' moneys received by the town
treasurer on account of forest crop lands is apportioned to the school
districts in which those lands are located in proportion to the valu¬
ation that these lands in each school district bear to the value of the
total forest crop land in the town. [In practice forest crop lands are
assessed annually for the purpose of this apportionment and for the
purpose of the declassification tax, YII-Z7)

IV A yield tax is imposed upon the stum page value of all

merchantable wood products cut from such forest crop lands,
except fuelO.wood used by the owner. The rate of tho tax is
ten per cent. No such taxable products may be cut until thirty days
after the owner has filed with the conservation commission [hereafter
referred to as the commission) and also with the tax commission a
notice of intention to cut, specifying the kinds and amounts of pro¬
ducts to be cut and has filed with the tax commission a bond in such
mount as required by the tax commission unless waived by them. For
the assessment of tho .-yield tax the commission determines annually, for
all localities containing forest crop lands, the stumpage values of the
various classes of fores b products likely to be cut from such lands.

Tho owner reports to tho commission s an i -annua liv tho varieties and
quantities of products cut during tho preceding six months. The com¬
mission may accept such report, or it may itself determine the facts,
with or without a hearing. In either event the facts are reported
to the state tax commission, which levies the stumpage or yield tax
on the basis of the report and the stumpage values then- in force. At
ary time within a year after any cutting should have been reported,
and after giving the owner opportunity to be heard, the commission
may determine whether tho quantity of wood products cut from any for¬
est crop land was substantially in excess of tho amount on which the
yield tax theretofore levied was based, and if so it notifies the state

-59-

tax commission, which then levies a supplemental y i i c ta~ . Failure
to make any report required, ‘by this ' car: -.graph or intentional :..y making
anv false statement in connection with the retuirevaents of this Para¬

graph is a misdemeanor, subject to a fine of not
imprisonment for not more than one year or loth,
per cent of the amount of the tax is imposed if
thirty days, and thereafter both tax and penalty
per cent per month until paid. The tax is collected by the state
treasurer. All revenues from the yield tax are credited to the yen
oral funds of the state.

■.lore than "1,000 or
A penalty of ten
io tax is unpaid for
draw interest at one

V Amounts expended in the planting, maintenance, and

protection of forest crop lands may be deducted, in computing
net income taxable under the state income tax law.

VI The state [in consideration of the loss caused to

local revenue ‘by the law) pays annually to each town the sum
of ton cents per acre on all forest crop lands in the town,
or proportionately less in case of insufficient appropriation. Fifty
per cent of the state contribution and of all other moneys received hy
the town treasurer on account of forest crop lands is apportioned to
the school districts in which these lands are located in proportion to
the valuation that these lands in each school district hear to the
value of the total forest crop land in the town.

YH-l-a The initial qualifications for classification are as

follows: The property mu at comprise n.-t loss than forty aero

except in case of farm woodlots or of small tracts contiguous
to larger ones already classified, and must appear to the commission to
he destined permanently for the growing* of timber rather than for agri¬
cultural, mineral, recreational, or other purposes. The forest must
ho such as to give reasonable assurance that merchantable- timber will
result within a reasonable time after class if ica bion.

VII-1-b The procedure of classification is initiated by a pe¬

tition of the owner to the commission. Sv’ch petition must
state, among other things, that the owner intends bo practice
forestry on the forest crop land and that he believes this land to be
more useful for forestry than for any other purpose. The commission,
after public hearing and independent investigation, determines whether
the Qualifications have been mot and, if so, orders the or oner tv-
classified on condition that all unpaid t: xes against the property be
paid within thirty days . If the tax condition is mot, s”ch order is
recorded by the county register of deeds and is filed with the state
tax commission and the town clerk. If the commission orders the pe¬
tition denied the order is final inccaso of areas under forty acres,
otherwise the owner may appe-rl to the courts.

VII-2

The requirements for

continued classification are as

follows: The initial qualifications must bo

far as they are applicable. The forest crop

mainta ined
land must,

so

ox-

cept in case of farm woodlots, be open to the public for the purposes
of hunting and. fishing under such regulations as the commission may
from time to time prescribe;.. ±ti. m-us.t-.iiot- W used- for any purpose other
than forestry except that grazing is permitted on farm woodlots. The
forest crop land- continues cla’s's’if ie'd for a oeriod of fifty years,
subject to an extension of another fifty years, by mutual agreement.

The commission is required once every five years to make an investiga¬
tion to determine whether forest crop lands are entitled to continue
so classified, and such investigation may b* made at any time on appli¬
cation of the state tax commission, any owner of forest crop lands, or
the town board, or on the' motion of the commission’ itself . Transfer
of the property does not affect classification.

VII-3 Declassification is effected by the owner's withdrawal,

by the commission upon the owner's failure to comply with the
initial requirements, or by the expiration of the fifty year
term. Devotion of the forest crop land to purposes other than forestry,
except grazing on farm wood lots, constitutes withdrawal by the owner.

The owner has the right of appeal to the courts from any findings of
fact. A declassification tax is imposed, which varies according to the
cause of declassification. If the owner at any time withdraws his for¬
est crop land voluntarily, or if, any time after five years, he uses
such land for anything other than forestry, except grazing on farm
woodlots, the declassification tax is the difference between all property
taxes that would have been paid had such land not been classified and all
yield taxes and acreage charges actually paid, with simple interest at
five per cent on both sides. The state deducts from the declassification
tax all moneys with interest at five per cent per annum paid by it on
account of such classified land and remits the balance "to the treasurers
of the respective units of government that would have been entitled to
such tax had it been originally levied, and in the same proportion".

If the initial requirements are violated within the first five years of
classification, the decla.ssification tax is a payment by the owner to
the state of the amount paid by the state to the town on account of the
forest crop land, with interest at five per cent. If the declassifica¬
tion taxes and penalties are not paid to the state within three years
such land becomes the property of the county. On the expiration of the
fifty year term, if classification is not renewed, the yield tax is
levied on the value of the entire stand of merchantable timber.

X Classification is declared to establish a contract

which runs as a covenant with the land, by which the state
agrees that neither the repeal of the act nor any subsequent
amendment shall apply to property already classified, except by the
mutual consent of the owner and the conservation commission.

-61-

Wyoming. Plantation Bounty,

Passed in 1890.

Wyoming Compiled Statutes, 1920, Sections 1575-1578.

* . ’ ■ ‘ - . . . . c , % ' . . r , . . .

Any "board of county commissioners is authorized to offer a
bounty to any person in the county who shall hereafter plant one or
more acres of land with forest trees and "properly cultivate" them
for five years. The bounty may not "exceed ten dollars for five
yo clX* S for each acre....". Trees so planted must not "be at a greater
distance than ten feet apart each way and must "be kept in a live,
thrifty, growing condition for at least five years after planting
before the bounty is payable. The law does not apply to properties
held as timber culture entries under United States lav;. To obtain
such bounty, the owner must present protff satisfactory to the board
of county commissioners that the law has been complied with.

-62-

t

(S

4*

Q

£

O

*

g 5

e 3

I t
1 S

§ !
_ a

1

n
a *

fe|

ll

aS

o ©

P XJ
M ♦*

*— o

4» ♦*

s

' s -

: 8

> r» 8

’g 5

S3

a o

2 s

a. •

a «

3 8
— —

S S

C 8

o «a
B P

5 8

a >.

s

a -s

is:

©■MO

(3 0 ©

O B O X)
-H P M 0
m m ia

S(3 4* ♦»
o p

ffl ~ > *a
B 4* M fl
<a 3 3

•H Vh O4 M

a

®

P c ^
M -H o

P ►» B
© H ©

ft dn

% ° t

SS5|

© P M 8
XJ fc ©
►» B © b,
j Tl O (.

§ c a *s

P « -o ©
® X3 p P
jo 4* O o

|oo.

► o

R5

CM
4» rH

g -

ON 9

3

M

*S»

p

8

o

ft

8 S

d v«

•• X3

9 ♦*

| V

15

M
4* 4*

II

Vi O
P
P M

t-

s &

O M
© to

* £

XJ Vl
o

"8 ®
a -o

18

O X)

►» 4» M

s “-a

a -a a

IS*

?-85

■ £ a a

43 4»

9 4* 4» B

rH 3 B P

H<> B

5%S8

© V« •
£%*»«
-s.s a

© P- 8» ©

8a S &S

O o P

* 2 J. 3
I S 3S.2

l*S i «

a £

© © *o

I a ..8
% s

• Vi 6 o*

§5 ? “

iBg

H BC
O rH ►,
X3 p XJ

^ ^ 5! -

^ i

3s

&

s s

8. -a

2 i

B ♦»

S >.?

ftj P o
• Vi

© •o •-
o (3 P
P B O

8M I

■ova
© P B ♦*
Vi © O

V

J$

o -3

O M

B

S „

*rl ♦> VI U

► P O ►

® Si 00 P

p gftft

BAP
© P P
(-* Vi m O
O Un

p © B

8,8'S

ais ii

© o ©

M O M B
Vi H V • - 3
B <0^.

P O O 03

£ £ C a

O M B ©
O « © P

4» B B © p

;r

4* 4*

at

p xj ©

©BO

XJ 4* M

asa

■M <0 O

§ . B
■o © -

© £ 8
3 4* 3

3 rH O

a § § .

O P

© 4* O B

3 I* p

© • p
P M ° Q
O B Vi ft

•- *3

2 E

t E p

ft 8 &

•E9©*

X> © X3 ad ©

s - -?s

vl IO • 4»

2 V. o ^

O B P.

■3 H B

-2^8
P 4* 4* « A

&

a

4* >, P I
Vi B 4

*8 £1

15

O P P I

|I S3

P B

© © © O P

t» © V V ®

o a B -o

3 03 ♦* P

O 3

O P

•O • B

b © a a ©

• H « p o

© Vi O B p

P Vi ■*■! • 4»

M P ►»

M O 8.0 B
ffl OHV

E © 9 ^ ^ a

o H © M fl «

Vi 3 & © M

♦* P O ©
T3 OrIH
P B IO Vi B

BP *3 P

SP bp ® B
OP®©
p >» Vi »4 O ►»

t £

4* O

4*

M |

3-

rH «

4* §

2 1

A 4»

B

4* ®

o a

2 g

II

a..!

o <ri P B X)

g^6lo

- <5^

O C O © «H

POP
© t4 d
A4» ©

8 g R

Anri

V4» S

° S 8
S3 £

A *P P.

O XJ

© T-.

3 P tJ
H © © ©
BAM©
► <H -M
M A ©

A P P

2 is,

> M

j t»> M

} *

SE

P o
O Vi

5

^ P

| C -3

I O B

0 a

t*v O

S g

P M ♦»

l g

4» a

P a

§ 0

© q P

3 3 g ©

r| O X
P M © M

V O M ^ P
MB 4* 3

a 3 3 a*

83 gg §

B r-i B M
■O © B P A

• H fi 9 I
a o © © a
a P ts H

• O 0 •

• 4* 800

• r-i ©

B P 4» p P
O H P B O
►. M • M M
♦» P P £. B *»
PA 4* « B

S.SS £ 5

O B 4» 4»

O B 80 M 0

4» 0 P © M

© M © ®

A "O T3 ©

^3

M

N

£

*3 fe

o a >»

pop
A jo +»

.J*1

:h

q A

a a ©

"

P X ♦*

O Prl

« V 3

4* O

M C3

8- &

1 1 ! |

43 ©

as

3 B © XJ 4fl 4* rH 0

"3 a *2 -ap £* 4) a B a

a 3 © © © ph ©4*4*

d

Vi

o

a 3S
2g*

^ gls,

rH A
rH 3

s

H 4* rH P • 4* • 3 ►* © M B

a a © © P B A P 4* p 3 •

0©FB4>© O0M4*BP

£ £

43

2

B

d

o

4* H 4* *d

gS gft

M M 4*

•

|

E

o

Vi

43

8

4* 43 4* A

OH © 0

© • • I

§

2

I

O

rH

O

o

2H Ifi

o o

a

4* P

!*

K B

* P

££

IS

£

S iS-

(SB®

B O P Vi

8 4* •

_ JQ IO
OX3 0

B 4* M p
P 4* • B

mo > ©

9 k © o ©

tii r-i p
X* 4* 4»

5 B 5 OB

• 2 9 . %

o o x © o

• Vi O ©

^4. § 5

« 2 § ‘

S® 4
XJ C

ftp.:
• g!

P c
O P i
O (
P M r
O 4* I
Vi A (
0 >
4* ©

A H i

g •'

►»

4* -
P >»

ss

8

J 4» M

a.t *

8 is

p -

ft ©

« £
gfi§

• «o

:-li

is 8

ri¬

ff 8

23

4» M

I £

5S

O

St
g 8

43

S

. a
s R

&

I

2S

4* 4*

P O
O •

© 'n

- 1

t a

5*

o >.

"g g

B ©

M P P

. £ £

O

Is

4*

O Vi

9

2 hi

4*

* g 8

I I
a a
B B I
M r4 P
O O 0

° s s

Vi a u

M 4*
■3 P
43 M o
MB©

&aa
p 8 5

© o

© X!

XJ 4*

© 43 P

S 3ft

XJ 4*
43 © S
ft Vi

8 a a

Vi a •©

© O © M

a • a as

© a 4» ©

O M B P p
4* XJ © © •

s xSrfl

g i.

•g-g

V P I

H O

a

© ► X 3
© B 4»
H ^ M

B P

4* •©

A O M

8*2

a 4* a

' 5 3

O 4* rl

P •

Si.**

a 4* ©

© p 4» 3 ♦» 'ftk.
M 43 « P ■© O O

s*al ft ©

3 |
£ft

XJ 43 I

4* ©

S O'

° ^

ft 8^*^
tv 8 S
8ft 1-°
p s.- ®

M © O M
P 4* 4>
43 B

© © B P

80rH 0 ©

B XJ "H A

• M t* ©

4* 0 © 80

-amp
4* © 3

3 0 © 4*

© 8 p X3 P

T3 O 4» 3

H . Vi O

B P — O

M O P A

P Vi O O O .

C P 4*

4* 4* ‘

SB ©

a g s

»4. '

'S s

3 x3

12

n

9 * £ 5

r-l 4* 4» O
O

Vl P 4» P

3 • Vi 3

1 § a>ff

p p p
o • o •

M A P 4»
4» 80 A

i

B >»
4*

2s

B O

8 S.

fi a

•

35

5 °

£ f 8 • as
ffg 3 £

© B a a A B

F

S

M

g

43 O

as

.E

4* ©

IS

la

Eh O
4*

3 1

I s

3£?

rH p

A «

A

3 2

2-

1^2

N © 4»

6i&

3f .

2 43
. 8.
• M

8.

3

A 80 m
A 0 4*

a g

© P 43 M

i S 3S
3 r <0 8
a • a «

•a ® r

s §

3 8'

it

M

4„

P

a

S £

fcfi

SS

3 S

4* B
H P

2 a

S rH

© 4»

to

4*

P B

O

Vi a
©

43 a

5 M

* § I '

® a

gr r

■a a sff

i a a r.

4* 4* M

« ° 3

a a

1£S 1

2

a

a

5 1 £
a

^2 !

M B Vi

I © X3
I P 4»

\ 3 ©
O' 43

•3 I

a* a

X3 Vi ©
4* O >»

a4?$

rH P CM
4> «
A4»
MOB

• 43
V M ©

X3 © M

41 at

3 © M ,d S,

X X H 4> •

' trn

• to o © a

tsl

3 2 " P

4» o H H
O S ft 4*

d 4» ©

o a ©

° f, &

• o

a vi 43

all

a © ©

a rH p
0 ©
rH 4> B

4* P P
P 00 A

Vi m a

°ft 2

Vs

43 4*
C P

$ s

S 5

?I

sl

1 a

1,3^

> p

• « rH
I P rH
» C 3

I toft

© © ©
P XJ M
© 4» rt
P B

a

© * 43

3 © 2

&!£

3b©

P a

o B 4*

2 t S

41 a o
o B
+» H |4
© XJ
43

B Vl P
4* M O

3-3

rH A B

ft8 5

a si

B

I

3

o»

r-i

O

V

u

♦»

■

1

13

3g3

tv

si5

>-j

0 0

^ o o V
°

I sS 3 3

efc« i r

« aj -a 0 ♦»

® ♦» 0 U

X % c i

►6^ cn •

® O ® CM

® £ © o> -
A 0 H ©

g ° 8

4»

•O O ®

s a s

CS8

«

4> 8.

.'8

8 R

■8 ^ s8

® O Q

0 04 #

c o

« 0 "O Vt

S O 0

* * $<

i. o
o w

A V.

o

I?

gt

t 1

0

♦»

IS

• 8

***

•O 0 <H 0 ♦» k. ►* k.

IiS I551 f!t

04 0 M
O E 8

V*

I « 3

3 85

■ RS
0 0

oSi

** u **

0 M

H 4» 3

O „ ♦»

«,* g

8 :

.8

h

|8»

!l*

is5.

8 ilg

t SS £

♦» 04

A •*■

« 4* 0 U 0

9 8- S8

A K 4»

ills:

?! m

£ L'S

** . (U

A ja a
o 9 0 *4 0

fi|:J$

4* M O k

1111!

r-i «* 0 O

5 8 39«
£*8*3

«• J ► °

a8'

i 8 •

I

ill

3

3 -9

S

. es

plU 1 3

fit*

1*8 8

CM •

♦» \ «

0 .-» — -

0 ►» U

£lfi

5*sb
8 «• « . 8

^.g^i i

3 C

0 m _k <> 0

•r4 0 -# ♦* -H >*».-4

4* \ >4 0 0 ►*

® H 0 4* H 4»

- 8 | 5 h § * £

8g.£„8§* *

*§!**:* :

k 8 a 0 4> L 0

$-R 3

I

9 & !

&!«|

.5 °3

gs31§

P 45 «

0 0 «• 0 *

< O k

Sfel!

H k f

-3 8 ess
88*3-

^.0000

, S il
* s

g fr 3 S

k. A 0 -

lilt

~ 9 if

s!.?

,000

^*.*4 .

Hg 35i

M8 8 • &£

8.gp£C

04 0 O 0 A

h H ♦»

tmH

s -It: S’

: • -95s

miii

Umi

o e

♦* o
♦» ►*
s*?

*-» o t
•2 0 *
ss
>> s
css
S.P*

1;

0 -a

V4 O 0
O n u

5 8 1

! 1

il~l

i|v

r 0

3 S

r.,

-|i

1 1

» £ .

m

■O 0 O 4*

© 0 A 4»

9 £» . S

|f*sa
ell ^ *

0 -H 0 fl

o S e 5 9

I

I

I

◄

33 J.

3 8 t

• s

■S" £

« S .

rBD-H

-hS

8535

fill

£9

3

I

t

3

I

0

3

4»

If

1 1

3*

|

0

0

•

®

a

5

It

!i

9

>

i?

I

a

I

B

43

9
1

|3

ft

p

3

,3.-

8||s

°e*3

* sag
o p o

2 9? *

0 4* P

I-H

sih

*31

23

rH ft #
O • P

5 Is

3fc2

Apt

x o c

ssa
»S ■

fa

£Sh

£ “1

» IT

2 2 .

• Oh ft

© 43

XJ •

« P ©

i3:i

.H « © <3

5

V» 4*

a s •

:!*
4» •
■O O

,SS|

S4444 3
41 £3 B

a o © u
•H © O ©

« x 2

p • s?

©©so

ii££

3 * S »,

4* • Pi ©
ft P ft & P

l-?a!

4> 4* 0

— 3 2 £> •

3 a a p 3

4* « o e

^ -e ^ I .■

g • 5?

5 9

•3 8 S

*ftz\

65

-• I *

P P O 60
ft v ♦» d

© • • p

8 252

H P

« o a ft
c -HO
© Vi Pi
ft O 43 P •
4* • © 9

4. §1 ft 3

9*2 p J?

VI xs Ofl

i 8

Js2£8

ft i

*e s

• o

t a -

o © ft

" it &

8 £0

rH P OJ

hi

4» H

S g •

o o

ft 4» 4*

o

0 4*
43 O

S3 fl

rH 4* ■

ft ©

4* •

• P 43 <

|oS‘

fl ft
1 £
© 4»

. :
© Vi

p

§a

as

3%

8 9

43 •

II

s i v

s w

*Z

4* O

33

S44

1«J

*C1
*• £2
apC

° &s
9 * ;
**33

3 °

(4

&£

a a

“3

m C rH
OJ 3 O
o> o o

„ S 3

s s "

o o

9 ST4*

3 n

3 £>

+’ M -

S S. g

•§ 8 2 § 44 3
44

op- to ©

OP ft C \ P

>15

•O P O
a p
© P Vl

s s

3-3

33

«

• 4*

x a ©

“is

g4*e.

3 ft

• 4* •

3. -as:

§33:

• •00"

•

a • • 1

© • 43

a s s

4» a »H

0

3 - s
a id
£

S'

43 4»

© ©
• © o

3 S:

32

) f-1 ©

2sl

© .0 3

► -2
i JoJ
, 5 A -3

« d a
o ©

I 4» H ft

> P O

43 I

>2 8 8

l|1|

ft © 43 rH
O X © Vi

t '

►»

4*

8

P

£

,1
H
XI rH

4* tf

V *

ft 5 a

°.13

S^144
3 38

lln

Sg|.

ip!

Is3J

iill

5 2 9 3 5

4* © © P O

» 0

O P r

4. 2 3 §

X V4

Jl

P P 0
P«H 43 © a
0 © © TP X3

S-2&4*

. S ?

S £drf
<822

£ L

4* © a o

9^2-

|1 5
& 4* •

0 © © ft

rH O

Oft-©

hh

S*,44.

.°:s
s : s3 g

©HO . *4

« S'4 srs

c o ^ V ^

H rH O
Vl «H o
00©

>:a§E

ft rH rH

8.3 ft9 2

hsJ:

3

o

t

3

?9

*|1

5!i

8 0,39

ft rH rH O

°tV u

OH© O

£32 .

O rH O N
0 © O rH

« 83 "

S*i?f
^ H2 9

I -ll-lls

..Hl.Ofl g 4J e

:i

I!

6 w ^ * 1 8
1 Vi ft a
o o _

Sij,

s z _

K ft ft • *

aails.

£ • M S3 0 frp,
333 £33 8 S £
45 £3 k° £.| S 0

fc© - C a © a • ©
♦* o n 0 P 0 9

a o n rH o ft © ft

8oi 4 ft o xj a c

©rH© OV44* © Vi

A Is Icj

• P • rH 4*

»4 ft b» ©

Vl rH • S • K

O © Vi « X>

• ^ rH 3 © 43

3 -40 £-3

© a a o A v.

ilfUfl
If i Jilt

g * ^ 5 & - -g
S i.tS2|S

JSijl**!

A £ £ .

V p P^J

£

85

Oh ft

-g

§

1

qs ° ^

©4* - • rH

o £ « 2 a

°3 £2-

« .“a :

viiis

2»

Sv

. £S
§ £ £
115

’1 *3

Slsll sis

133

e

s .

O 43 ►»

, g3C

« b* *

4* ft O JQ

a 4* o ©

© ©

* S « 3

"file

3 - 0

^ ^4 © rH

ova
•a rH a

Ir.i

>3 ft 1 a

83||
S p - 3

^ Ad.

lid

o £ g

III

8 3 * bi

Sr 3 8

43 a rH •

• 4 H

3 8 9.

^ ©■ 5

t3 3 0

131

-illijl

S3 9

4g O

© rH ©

4* a

8 a Oh

.1 °
id o a
I 4* o
1 -h e n

I © Z a

© 15

o*

5 2

IS

rH

4»

1 §

4»

'SS

o' O ©
CO © ft

V4 9 8

O 4*

ft

• ►» •

4» 4» P

2 §5

a p

.s &

15

ft _
& .

a 4* k

551

a a

8 ® 3

ft S' 3

O ©I rH

© 3 X> ft rH

SX3 3 Oh

4* 43

© O © >,
4> ® -H © X>

ft ft ©
rH O f ft 43
rH 0 Pi 44 ©
© >»
4» • © O
Oh O 4» XJ ft
O P © 4> 44

j!

®-° 5ft

Oh - • O
O © © •
ft ft x: 4J
© « © 4* ©

4> © © 4*

£*ft§S

£IP • ft «-4
10 P Oh P

Sg

- 43 -

a © •

9 3

3 l

9 ©
• ©

2 2

► 9 a

ox®

4* ** 2

o a 4»
p a

9 4» r
Oh H P I

o o <

4* ft

43 O PC

38-

I—

rH 4* a H 4* ©

6* 5 • 5* 5 ©

|«5 • 9^5

hi

43 a s

ss 2 ,

S ft£!

© 43 ©

■° 3 o'

© 4» ft

© P >» o
u oxo-

0 4»

»g

*8

© 4*

3h

H

p ©

^ H 4»

,32.

Oh a 43

-** £

© Oh H

1 0 a

ft © .

£2-
P •

9f.

P

© rH
rH
4» rH

s *

sl‘

I . 3

!d1

a h

i5

id

a»

o •

O ©

p p

ill

aaa

© p ft

% 0 £

8 3^

sa^

. © 43

© 43 C © ©

s a 1 3 s

fc 43 © 2 p8

« © x O P <3»
H O 4> fe n H

© O Oh Oh © Oh
rH Oh O O H O

, fc"

1 PX

© © 4» 4»

© P © O ©

© rH ft

ft H •• ft O

u H O
OH C P O ft

’ ‘ 1£

s i 1 i •

soft

4» 4» 43 ©

3 O © P ©

3 P 43 3 >»

4> IP
ft

£ o

O Oh

ft

© ft 43
ft O P
O Oh 3
0 . _

sa &

r< B Oh

Ti POl

P o o •

ft 4»

0 e

£8 g

O ©
o ©

a a -

© 4»

O M P

4* rH ©

ft N 0

; 2

ft 4»

4* X

MS

a

»h ©

ti

£oh

9 g

p

0 *° 9

§5^

d I

! ° Oh

I S3

. 4> Q

4* O 43 O
8«

digs

rH Oh O
D rH © rH

© © © V

2 £S £

o © -p p

.5

:a|S

£2 1 £

£223

© 43 -p O

0 8^3

© O O b£>

X o ©

© 0)

« >» o o ©

ias ft 2

O o © ©

^p 2 § 1
© P P -n o

-2

5 2 ,

O p I

>r ft Oh
H O
C Oh O

£oh8

P 0 rr* O
rH P rH
OO - P

H rH © ©

a p © £
oft©

43 P O rH
a 43 © ©

s*

8£

ill

1 £0,
60 P O

SP
© ft

SO

s §

© rH P

X P ©
u

p tip

ft o ►»
P P ft
Cl £ « P

iA

1

OP©

0 S 8

’ £442
> • o

I « 8 £

8 5

1

ft

i

a

1

1j

3 2

8 ‘

- •{.

d p
o ©
—* p

53

W O

a ;

s a

4* ♦»

g

o *4

a ■

O S Q

4* O

©

4» ►» ©

S'5?

?!-

« ♦» *>

j°

4* -H
P fH I

8,6.
2 - !
“aV

V. O •
O -H P
4* -H

: g g

SC £

a

£

©

P-

£

o

«

O O

s, 7*

3J bS|

| * £32

•HBOS

| 2 S 1 1-

• 2 5 *

• d 4* ©

d a © © ►
o-4 © o

© p

to ►op

Q » -H Vi e

• 4» 4»

3« flti Ot
•d P rH © *3

^•f °3

3 • •©

O Vrlrl
►* O V« -H

* .3?

© 4* B
4* 0 © V<
© P ^ M

If

5

►» 4*

s

1!

a t>» © +*

a 8* "

43 P P
■♦* e o •

«i;i

V rlH4»

o

P Vi H

g| °9

gS^d

W\

iif

si?

d ►» 4*
• o §

■H 4» -«

o

^ ►

a &s

• y ®

I 4* ►

is

• © *

• XS «
d 4* d

© T3 '

J 9’

s-5

U 3 1

S3 .3S3 *

© -o © r

or -

©

© ©J

3 9

3?

i.r

© ♦* *d

© © * 8

O l\6(<

P •© « 6- o

C a © *4

© H Vi

d K ° °H O

° «- a s t * s
5 a zb* * 9

d p

s a &

P J " ♦* —
rH 4* *"* -3 O ^ O

rH V. 5 «H

© tp O n © © 4»
d • 43 -H «

d d o -« 4> ©

O OH V 4* B

-* • O © -d

4* ©

©

d

8

« p

2 5„

o a ©

•Sc

O T*
-4 - O

© •

55 &

o

«H • «

ii.*

0*0 ©/o8a3

©a© »a©4»Cdp

a ** <o c T» s - ? 5

2q.©o,h©h«v _

^8 5 " ° 3J3 S a •

ion #p©*bh88v

a«rSsr^©

35 •.*]> *io15

4* 4* © If) © «p <n A 3 p
gfl'OH'fl d o® «

25 a s p12 s^|

IS 2 8 2 2 8 S §5*3

© © © o © • © b a

4»©jd d h KE o

| -s 1 1 1 1 Hill

i. Ii_s

»h -d o a •

*-4 0 4* p - — ©

33 g g« 5

4, b . -1 *

TJ «

la*

ill

£ S :

I 4> -d

't3 §

if

P.4*

:a

*h p

C v«
o

4*

!l

2 a

S*

•3

S-S

i

s

t

- ♦* • 4*

It

© *0 P 4*

S 323 3
a ^ _ £ s
b?l25

1 2 S S

£?

n

U

4* P

39 £59 3
if 8S3 £

V |

5-

!*I|

• 9.0

IA

s's

© 4* *4

• P P P

ssa01

Vt 4* d »H

P © 4*

Of)©

*”5 3

« o ©

• IH4>

© p d

« g £

O O

O 4* •
©•OP

4* p d

© o

1-8

O O

4* -O P S3

■ 32

o

43 -M V.

.3 °

4* •

4» -cm

o5t«

35 S !

© P P
4» • 5

" d ©
0 © o

4.^g

•9*.

♦» 2 o

•© d

• • o

d "H -H

fH U 4* ©
P ”H w-« P
W 43 O
© © d a)

S3 • •

3 o

5 “ S 8.

ti S . •«.

Em tfj

ci Is

lb

4.9

•C

4* O •

: fts
• 1 R

S£S

HI

© P 4*
H Vi P

►» • o

8&|

r§

3 £ 3

S£g

O •

*o pjd
.04*

■ 3 '

C 3

* c

•a u a I

1 '

h d > i

lit;

lljs

lllh

I • • p

• P P • o

• o

I “I 89
ISi.fi

Vi © O

• Vi

!151s

f:ii'

s i :
%* s

d • fH d

• • ►»

© Vh A X>

V. S 4*

■ -H rJ

© « d »4

© -H -4 ©

15 8. &
3^4.93
.9 §393
3 H fe
« 3 5«o

3 .V, b

44 b. XI .4 44 0,

V* 4* 4. . fl

s S a S39
5 & |9«C
9 63 §3 9
5

eiu

H'i?I

* = *fc

“ S^S b9
a b 3 ** 3 „
323S S 3

** r K - —

» Vi
4 O 4

5 9 I

** d

. V. * S £1

rss^b

I. +•

o » 4» g

>”199 I

'39 8

.44 3339
a v, a 3 2 ° .

°°rfrjs

• ^ • * rl H N

P « rH

O

.3*

■O PA
8 2 4.

3 ft*
©“ •

33 5

4* ©

V.I&J a
° d_

t £ 1 3

© O 6 .H

p © ©

O © 4*

p p d d

Vi V 9
O fH O

5 4* *3

4* « ©

•a - 1 2

• © o

4* © •

a a 4* ©

2 : S3

t

© o o

■ ♦*©§>

• & © © d

n»l!

?siis

«i;s*

.* 8 S E ?

** la

. o p o

d 4* p ©

8

s 5 : r i 2

4* d 4* p © t©

3 3
° ut

iig

3 Na

£1°

8b 8

2 °S

g

• • j4

3§9

5*r.:

• ■© <d

H v ^ H

m3 8*
3' .3

3 S3*

**3« g

P •

ss:?

I £" £

4* T3 ©

• • *h 4*

fl"5 83

&SS*

9 •

-j M ©

6

8.5 , *

O Vl 4* 0 -rf

p »4 d p d. p

P « d <*4 & •

a3i&:i

p o a 4*

O 0 — 4*

Vl 4* to M
CO -r • H

® -H • ©

3 £ S a S 0
•5?o|°

3 K.5a a

O tO >H O 4* 4*

4* ©

vi d m p n

O H 9 © H fH
X3 4* ♦» 4* ©

*5.339

S© jd • ©

4* O tO

>%U 4* d
43 O

4* <©

5 i d

9 e: Sc £ 9-5 5 3 g 3 3
_ &9 I 9 3 9— g 8 8593

Is

.. d

| o

43 4*

P

o •

H O

V

&a>

3 3.

d " o

l*'*

3« 3

§ 8 "

O b 4»

89 83

I *

8 .. . 3

. C, d

-r:

9 8^8.

d ■« (

° 3 8 3

S'”

| "3

63

s2

29 £ 3 . 81

Mse&giga

@ 9 b ° 2 b 4 B

b . M . o b 4*

I, . AH4> h O o<

.. a^fl3fi§8b3
| m2 g " b* '? 8
S3»B«9|i-eS3

. O . . P4 . O

K ..4 44 4* 44 .

:c a ? s 39

£ 8^ 3 I “■ S •

‘ 23 - 853‘

1 3," r

. K 8 '
£ j3 1

II

9 sire 8ss|

3 6183 1 £39

iJ

94 V. © — • j|

4*04* © © • d ^ ^4

©d©«rHP©o©d

• Otf H©

«Vl©fl©©4»4*©©

©» 43p04i©©4>d

933 1 39,1 .3°

| -| S£5 &[ ‘

ifffisalss

h'tiss.

S5&

««s9 5^

• to -■© 6 9 X © © V.
■h p d P d © nh © d *4

iifpj!)!ii

P4»04*«V*00©4*0

3

1 3

<3 4* n

“d

o

4*

«

d

3

a

i

43 Q ©

4* 9 H

I !~

CO t>

\\

^ W

1

5

>•

t

3

1 |

■ P

H £»>

B» P

T.nJ of 1 .or. or aor. plant.d with So. «a other property - - - County may peiy bounty up to

foreet treee and "properly oultl- *10 per sore for C yeare

Tmted" for 5 yeare

Alabama

V. AREAS TO WHICH FOREST TAJ-

LAWS

ARE

REIMS APPLIED

The private forest land area classified under the terms of
the forest tree exemption and yield tax law amounted to 50,494 acres
as reported on July 1, 1921. This area represents approximately two-
tenths of one per cent of the privately-owned forest land.

Cal if ornia

The immature forest tree exemption amendment to the constitution
is applicable to the total area covered by immature forest trees and
immature fruit and nut-bearing trees. This area to which it is being
applied is unknown.

Colorado

The immature planted forest tree exemption lav/ is not being
applied to any property, as reported in March, 1930.

Connecticut

The private forest land area classified under the terms of the
immature forest tree exemption, fixed assessment, limited tax rate, and
yield tax law amounted to 4,565 acres as reported on July 1, 1931. This
area represents approximately three-tenths of one per cent of the pri¬
vately-owned forest land.

The private forest land area classified under the terms of the
temporary fixed assessment and ultimate tree exemption law amounted to
2,281 acres as reported on July 1, 1931. • This area represents approxi¬
mately two-tenths of one per cent of the privately-owned forest land.

Delaware

The limited forest tract exemption law has been in eff ect only
since April, 1931, and no land had been exempted under the terms of
this law prior to July 1, 1921.

Hawaii

The private forest land area exempted under the terms of the
forest tract exemption law of Hawaii amounted to 116,792 acres in 19
This area represents approximately thirty-three per cent of the pri-

rz 1
O 1,

vately-owned forest land.

The private forest area exempted under the terms of the forest
reservation exemption law' of Hawaii amounted to -21,439 acres as reported
on July 1, 1931. This area represents approximately six and one-tenth
per cent of the privately-owned forest land.

-67-

Idaho

The private forest land area classified under the terms of the
fined land assessment, immature forest tree exemption, and yield tax
law amounted to 53,371 acres as reported on July 1, 1931* This area
represents approximately one and seven- tenths per cent of; the pri¬
vately-owned forest land,

Illinois

The area upon which a bounty is paid as provided under the terms
oi the plantation bounty law is unknown, as it is not a matter of "state
record,

Indiana,

The private forest land area classified under the terms 'of the
forest tract fixed assessment law amounted to 60,000 acres as reported
on July 1, 1931, This area represents approximately one and six-tenths
P0r cent of the privately-owned forest land, .

Iowa ...

The planted tree exemption law is applicable to the total area
oi unclassified forest plantations; however, the area to which it is
being applied is unknown as it is not a matter of state record.

The private forest land and "fruit tree reservation" areas
classified under the terms of thfe forest tract fixed assessment law
amounted to 43,105 acres as reported on July 1, 1931. This area rep¬
resents approximately one and nine- tenths per1 cent of the privately-
owned forest land.

Kentucky

do land has been leased under the terms of the forest tract
rental law as reported on July 1, 1931, and the forestry department did
not contemplate leasing any at that time,

Louisiana _ , .

T^ie private forest land area classified under the. terms -of the
fixed assessment and .yield tax laws amounted to 375,292 acres as re-
ported on July 1, 1931. This area represents approximately two and one-
tenth per cent of the privately-owned forest land. Only 68,925 acres cut of
tne above mentioned area are classified iinder the terms of the refor¬
estation contract severance tax law, .

-68-

Maine

No property has "been exempted under the terms of the forest
tract exemption law as reported on July 1, 1931.

The private forest land area classified under the terms of the
forest tree exemption, limited lapd assessment, and yield tax law
amounted to 20,000 acres as reported on July 1, 1931. This area rep¬
resents approximately one-tenth of one per cent of the privately- owned
forest land.

Massachusetts

The private forest land area classified under the terms of the
forest tree exemption and yield tax law amounted to 25,000 acres as re¬
ported on July 1, 1931. This area represents approximately one and
one-tenth per cent of the privately-owned forest land. . ■

Michigan

The private forest land area classified under the terms of the
partial woodlot exemption and yield tax law amounted to 1,584 acres as
reported in the year 1926. This area represents less than five one-
hundredths of one per cent of the pr i vately-owned forest land.

The private forest land area classified under the terms of the
specific property tax and yield tax lav/ amounted to 72,701 acres as
reported on July 1, 1931. This -area represents approximately four-tenths
of one per cent of the privately-owned forest land.

Minnesota

No bounty has been paid under the terms of the plantation bounty
law since the year 1915. ■

No property has been classified under the terras of the fixed land
tax, limited forest tree exemption, and yield tax law, as -reported on July

1, 1931.

Mississippi

No property has been classified under the terms of the forest tree
exemption and yield tax law, as reported on July 1, 1931.

New Hrmpshire

The area upon which a rebate is given as provided, under the terms
of the forest tract rebate law is unknown, as it is not a matter of state
record; but it is reported that the law is practically inoperative.

-69-

The area exempted under the torm3 of the donated forest tract
exemption law amounted to loss than twenty-five acres as reported on
September 29, 1931. This area represents less than five one-hundredths
of one per cent of the privately-owned forest land.

The private forest land area classified under the terms of the
forest tree exemption law amounted to 8,431 acres as reported on Jan¬
uary 1, 1929. The area represents approximately two-tenths of one per¬
cent of the privately-owned forest land.

New York

The private forest land area classified, under the terms of the
forest tree exemption, limited land assessment, and yield tax law
amounted to 2,902 acres as reported on November 30, 1950. This area
represents less than five one -hundredths, of one per cent of the pri¬
vately-owned forest land, but it should be noted that this law was not
applicable to natural stands until April 9,. 19-31, when the amendment of
1931 took effect. . . . .

North Dakota

No property is receiving the bounty provided under the terms
of the plantation bounty law, as reported •on-.. July 1, 1931. This law is
reported as being entirely obsolete.

Ohio

The private forest land area classified under the terms of the
forest tree exemption, limited land tax rate, and yield tax lav; amounted
to 56,803 acres as reported on July 1, 1931, This area represents ap¬
proximately one per cent of the privately-owned forest land.

Oregon

The private forest land area, classified under the terms of the
specific property tax and yield tax law amounted to 256,216 acres as re¬
ported on July 1, 1931, This area represents .approximately three and
one-tenth per cent of the privately-owned forest land. As reported on
the same date, there were 24,210 acres .of county-owned forest lands
classified under this law,

Pennsylvania

No property is receiving the .rebate -provided under the terms of
either of the forest tract rebate laws, as reported on November 1, 1931,

The private forest land area classified under the terms of the
limited assessment and yield tax law amounted to 42,186 acres as reported
on July 1, 1931. This area represents approximately four-tenths of one
por cent of the privately-owned f orest ..laxui,.

Porto Pico

No property has boon classified under the terms of the planta¬
tion fixed assessment law as reported in January, 1932.

The private forest land area exempted under the terms of the
forest tract exemption law amounted to 650 acres ns reported on July
1, 1931. This area represents approximately one-tenth of one per cent
of the privately-owned forest land.

Bhode Island

The private forest land area exempted under the terms of the
plantation exemption law amounted to eightyeight acres as reported on
July 1, 1931. This area represents less than five one-hundredths of
one per cent of the privately-owned forest land.

South Dakota

The area upon which a bounty is paid as provided under the terms
of the plantation bounty law is not reported here, as the Inquiry has
not received the information from state officials.

Vermont

The private forest land area classified as "young timber lands"
under the terms of the immature forest tree exemption, limited and
fixed land assessment, and yield tax law of this state amounted to 193
acres, and that classified as "waste, partially denuded, end wild for¬
est lands" under the terms of the fixed land and older timber assess¬
ment and yield tax law amounted to 37,279 acres, both areas being as
reported on July 1, 1931. The total of these two areas represents
approximately one and one-tenth per cent of the privately-owned forest
land.

The private forest land area classified under the terms of the
immature forest tree exemption law is unknown, as it is not a matter
of state record.

Virginia

No land has been leased under the terms of the forest tro-ct de¬
ferred tax law as reported on July 1, 1931. No election has been held
in any county to make this law operative and as far as is known such
an election has not been considered anywhere.

Washington

The fixed assessment and yield tax law has been in effect only
since June, 1931, and no land had been classified under this law prior
to July 1, 1931.

-71-

Wisconsin

The private forest land, area classified under the terms of the
specific property tax and yield tax law amounted bo 278,275 acres as
reported on July 1, 1951. This area represents approximately one and
six-tenths per cent of the privately-owned forest land. As reported
on the same date, there were 124,558 acres of county-owned forest
lands classified under this law.

Wyoming

The area upon which a "bounty is paid as provided under the terms
of the plantation "bounty law is unknown, as it is not a matter of state
record.

-72-

VI. A CLASSIFICATION CF FCBEST TAX LAWS IN EFFECT JANUARY 1, 1932, AM) AREAS TO WJIICH THEY ARE BEING APPLIED

A. Laws Granting Tax Relief to Forest Lands Regardless of the Origin or

Area of the Stand, and not Requiring Lease or Deed to

the State.

Privately-
owned forest

Per oent of

land to which

private forest

law is being

area to which

applied

law is being

State

(acres)

applied®

Contract

Alabama

50,494

0.2

Land tax unmodified -

Non-contract

Massachusetts

25,000

1.1

1

Mississippi

None

0.0

Idaho

53,371

1.7

Optional

Contract

Louisiana

375,292

2.1

Minnesota

None

0.0

Wisconsin

278 , 275

1.6

Land tax restricted

Connecticut

4,565

0.3

Maine

20,000

0.1

Yield tax

Michigan (coml.)

72, 701

0.4

on timber

Non-contract

~

New York

2,902

b

Ohio

36,803

1.0

Pennsylvania

42,186

0.4

Vermont

37,472

1.1

Non-optional -

Land tax restricted -

Contract optional

Oregon

Washington

256 , 216
None0

3.1

0.0

Delaware

None0

0.0

Maine

None

0.0

Land exempt - - - -

Hawaii (2 laws)

138,232

39. ld

Porto Rico

650

0.1

Optional

Land taxed on full value - - -

Connecticut

2,281

0.8

Exemption
of trees

Nominal fixed assessment - - - - - -

Indiana

Iowa

60,000

43,105

1.6

1.9

Non-optional -

Land and mature timber tax unmodified -

California

Unknown®

—

B. Laws Granting Tax Relief to

Planted Stands, Limited Areas, or to Properties Leased or Deeded

to the State.

Yield tax

Optional

Lan'i tax restricted -

-Michigan (woodlot)

1,584

b

on timber

Land and mature timber tax unmodified -

New Hanpshire

Vermont

8,431

Unknown®

0.2

Optional

Nominal fixed assesanent -------

Porto Rico

None

0.0

Exemption

1Land exemnt -----

Rhode Island

88

b

of trees

Non-optional -

Land tax unmodified -

Colorado

Iowa

None®

Unknown®

0.0

Complete exemption -

New Hampshire

25

b

Lease or deed _
to state

Optional

Rentals < or * property tax ------

Kentucky

None

0.0

Deferred property tax

Virginia

None

0.0

Partial rebate - -

New Hampshire

Unknown ®

Rebate

Optional

A

Pennsylvania (2 laws)

None

0.0

Illinois

Unknowns

_

Minnesota

None

0.0

Bounty

Optional

Fixed bounty - - - -

North Dakota

None

0.0

South Dakota

f

...

looming

Uhknown®

—

a Based on estimates of total private forest area from data compiled by H.H. Chapman, Journal of Forestry, October, 1929
pp. 626-627.

b Less than 0.05 per cent,
c In effect less than one year.

d Based on estimate of total private forest area furnished by the Territorial Forester,
e Law requires no special listing.

f No report received from state administrative official.

1

' rmfe-

.

'

■

.

■

*