E-131-6M-L180

TEXAS AfiRlCULTURAL EXPERIMENT STATIUN

A. B. CONNER, DIRECTOR
conuacn STATION, BRAZOS COUNTY. TEXAS

BULLETIN NO. 512 AUGUST, 1935

DIVISION OF FARM AND RANCH ECONOMICS

Trend 0f Taxes 0n Farm and Ranch Real
Estate in Texas

 

i. AGRICULTURAL AND MECHANICAL COLLEGE OF TEXAS
 T. o. WALTON, President

L I B R A R Y ‘
Azriculiural & Mechanics! 2mm» n‘ "PM!

a‘ mtg \1 . 3

 

Administration:

A., B. Conner, M. S., Director

R. E. Karper, M. S., Vice Director
Clarice Mixson, B. A., Secretary
M. P. Holleman, Chief Clerk

D. R. McDonald, Asst. Chief Clerk
Chester Higgs, Executive Assistant
Howard Berry, B. S., Technical Asst.

Chemistry:

G. S. Fraps, Ph. D., Chief; State Chemist
S. E. Asbury, M. S., Chemist

J. F. Fudge, Ph. D., Chemist

E. C. Carlyle, M. S., Asst. Chemist

T. L. Ogier, B. S., Asst. Chemist

A. J. Sterges, M. S., Asst. Chemist
Ray Treichler, M. S., Asst. Chemist
W. H. Walker, Asst. Chemist

Velma Graham, Asst; Chemist

Jeanne F. DeMottier, Asst. Chemist

W. H. Garman, M. S., Asst Chemist

A. R. Kemmerer, Ph. D., Asst. Chemist
A. W. Walde, Ph. D., Asst. Chemist

F. J. McClure, Ph.D., Asst. Chemist

Horticulture:
S. H. Yarnell, Sc. D., Chief

Range Animal Husbandry:
J. M. Jones, A. M. Chief
B. L. Warwick, Ph. D., Breeding Investiga.
S. P. Davis, Wool and Mohair Specialist
J. H. Jones, B. S., Animal Husbandman
Entomology:
F. L. Thomas, Ph. D., Chief; State
Entomologist
H. J. Reinhard, B. S., Entomologist
R. K. Fletcher, Ph. D., Entomologist
W. L. Owen, Jr., M. S., Entomologist
J. N. Roney, M. S., Entomologist
J. C. Gaines, Jr., M. S., Entomologist
S. E. Jones, M. S., Entomologist
F. F. Bibby, B. S., Entomologist
"R. W. Moreland, B. S., Asst. Entomologist
C. E. Heard, B. S., Chief Inspector
C. J. Burgin, B. S., Foulbrood Inspector
Agronomy:
E. B. Reynolds, Ph. D., Chief
R. E. Karper, M. S., Agronomist
P. C. Mangelsdorf, Sc, D., Agronomist
D. T. Killough, M. S., Agronomist
J. O. Beasley, M. S., Asst. Agronomist
Publications:
A. D. Jackson, Chief

Veterinary Science:

‘M. Francis, D. V. M., Chief
H. Schmidt, D. V. M., Veterinarian
"F. P. Mathews, D. V. M., M. S., Veterinarian
Plant Pathology and Physiology: .
J. J. Taubenhaus, Ph. D., Chief
W. N. Ezekiel, Ph. D., Plant Pathologist
L. B. Loring, M. S., Asst. Plant Pathologist
G. E. Altstatt, M. S., Asst. Plant Pathologist
“Glenn Boyd, B. S., Asst. Plant Pathologist
Farm and Ranch Economics:
L. P. Gabbard, M. S., Chief
W. E. Paulson, Ph. D., Marketing
C. A. Bonnen, M. S., Farm Management
IIZ"W. R. Nisbet, B. S., Ranch Management
“A. C. Magee, M. S., Farm Management
Rural Home Research:
Jessie Whitacre, Ph. D., Chief
Mary Anna Grimes, M. S., Textiles
Sylvia Cover, Ph. D., Foods
Soil Survey:
"W. T. Carter, B. S., Chief
E. H. Templin, B. S., Soil Surveyor
J. W. Huckabee, B. S., Soil Surveyor
I. C. Mowery, B. S., Soil Surveyor'
Botany:
V. L. Cory, M. S., Acting Chief
Swine Husbandry:
Fred Hale, M. S., Chief
Dairy Husbandry:
O. C. Copeland, M. S., Dairy Husbandman
Poultry Husbandry:
R. M. Sherwood, M. S., Chief
J. R. Couch, M. S., Assoc. Poultry Husb.
Paul D. Sturkie, B. S., Asst. Poultry Hush.
Agricultural Engineering:
H. P. Smith, M. S., Chief
Main Station Farm:
G .T. McNess, Superintendent
Apiculture (San Antonio):
H. B. Parks, B. S., Chief
A. H. Alex, B. S., Queen Breeder
Feed Control Service:
F. D. Fuller, M. S., Chief
James Sullivan, Asst. Chief.
D. Pearce, Secretary
H. Rogers, Feed Inspector
L. Kirkland, B. S., Feed Inspector
D. Reynolds, Jr., Feed Inspector
A. Moore, Feed Inspector
J. Wilson, B. S., Feed Inspector
. G. Wickes, D. V. M., Feed Inspector
J. K. Francklow, Feed Inspector

NFWPPiF-l”

SUBSTATION S

No. 1, Beeville, Bee County:
R. A. Hall, B. S., Superintendent
No. 2, Tyler, Smith County:
P. R. Johnson, M. S., Superintendent

"B. H. Hendrickson, B. S., Sci. in Soil Erosion

"R. W. Baird, M. S., Assoc. Agr. Engineer
No. 3, Angleton, Brazoria County:
R. H. Stansel, M. S., Superintendent
H. M. Reed, B. S., Horticulturist
No. 4, Jefferson County:
R. H. Wyche, B. S., Superintendent
“H. M. Beachell, B. S., Junior Agronomist
No. 5, Temple, Bell County:
Henry Dunlavy, M. S., Superintendent
C. H. Rogers, Ph. D., Plant Pathologist
H. E. Rea, B. S., Agronomist
"E. B. Deeter, B. S., Soil Erosion
"P. L. Hopkins, B. S., Junior
No. 6 Denton, Denton County:
P. B. Dunkle, M. S., Superintendent
"I. M. Atkins, B. S., Junior Agronomist
No. 7, Spur, Dickens County:
R. E. Dickson, B. S., Superintendent
B. C. Langley, M. S., Agronomist
No. 8, Lubbock, Lubbock County:
D. L. Jones, Superintendent
Frank Gaines, Irrig. and Forest Nurs.

Members of Teaching Staff Carrying

G. W. Adriance, Ph. D., Horticulture ‘
S. W. Bilsing, Ph. D., Entomology

D. Scoates, A. E., Agricultural Engineering
A. K. Mackey, M. S., Animal Husbandry
R. G. Reeves, Ph. D., Biology

J. S. Mogford, M. S., Agronomy

F. R. Brison, M. S., Horticulture

‘Dean, School of Veterinary Medicine.

No. 9, Balmorhea, Reeves County:
J. J. Bayles, B. S., Superintendent
No. 10, College Station, Brazos County:
R. M. Sherwood, M. S., In Charge
L. J. McCall, Farm Superintendent
No. 11, Nacogdochcs, Nacogdoches County:
. F. Morris, M. S. Superintendent
"Ne. 12, Chillicothe, Hardeman County:
"J. R. Quinby, M. S. Superintendent
"J. C. Stephens, M. A., Asst. Agronomist
No. 14, Sonora, Sutton-Edwards Counties:
W. H. Dameron, B. S., Superintendent
I. B. Boughton. D. V. M., Veterinarian
W. T. Hardy, D. V. M., ‘Veterinarian
0. L. Carpenter, Shepherd

, "O. G. Babcock, B. S., Asst. Entomologist

No. 15, Weslaco, Hidalgo County :-

Civll 15118111681‘ W. H. Friend, B. S., Superintendent

S. W. Clark, B. S., Entomologist
W. J. Bach, M. S., Plant Pathologist
J. F. Wood, B. S., Horticulturist
No. 16, Iowa Park, Wichita County:
C. H. McDowell, B. S., Superintendent
L. E. Brooks, B. S., Horticulturist
No. 19, Winterhaven, Dimmit County:
E. Mortensen, B. S., Superintendent
"L. R. Hawthorn, M. S., Horticulturist

Cooperative Projects on the Station:

W. R. Horlacher, Ph. D., Genetics

J. H. Knox, M. S., Animal Husbandry
A. L. Darnell, M. A., Dairy Husbandry
R. O. Berry, B.S., Biology

R. T. Stewart, Ph.D., Agronomy

V. A. Little, M. S., Entomology

tAs of August l, 1935

"In cooperation with U. S. Department of Agriculture.
fin cooperation with Texas Extension Service.
‘In cooperation with State Department of Agriculture.

The average tax per acre on farm and ranch real estate rose.

gradually from 8.4 cents in 1913‘ to 26 cents in 1931, and fell to
19.6 cents in 1933. Concurrently, the prices of farm products in
Texas rose from the base level (100 per cent) in 1913 to 222 per
cent in 1919, the highest point reached by prices during the period
of twenty-one years. From this high level reached in 1919, prices
declined to 51 per cent in 1932, the lowest point of the period, and
recovered to 64 per cent in 1933. These two forces—rising taxes
and falling prices—-resulted in a tax on farm real estate in 1933
relatively 3.6 times that of 1913.

The index numbers of taxes on farm real estate in Texas pre-
sented in this bulletin were developed by expressing the average
tax per acre for each year in a percentage, the tax for 1913 being
used as a base or 100. Such an index provides a much needed
basis upon which various related economic factors such as farm
prices, land values, general prices, wages, etc. may be compared.

The data in this report are so presented as to show (1) the
trend of taxes on farm real estate for the State as a whole, (2) the
trend for each of the principal type-of-farming areas, and (3) the
trend for each of the 160 counties included in the study. In the
future an effort will be made to assemble and make available
similar data from year to year.

CONTENTS

Page
Purpose of Study -_ _- 5
Source of Data and Method of Procedure“-  , 5
Trend of Taxes on Farm and Ranch Lands in Texas, 1913-1933.?"._.._-_.._ 7

Trend of Taxes on Farm and Ranch Lands by Type-of-Farming Areasm 9

Trend of Taxes by Counties, Grouped According to Type-of-Farming
Areas .... -- A 

Summary . 12

BULLETIN NO. 512 AUGUST, 1935

TREND OF TAXES ON FARM AND RANCH REAL
ESTATE IN TEXAS

L. P. GABBARD

The marked increase in farm taxes during the past two decades in
Texas should be considered from two important aspects—-the absolute,
and the relative. A statement of the amount and trend of taxes per acre
is not adequate to show the full impact of the tax. The real weight
of the farm tax is relative to changes in land value, farm income, farm
prices, etc. For example, the average tax per acre on farm and ranch
real estate in Texas rose from 8.4 cents in 1913 to 19.6 cents in 1933,
an increase of 133 per cent. Concurrently, the prices of farm products in
Texas declined from 100 per cent in 1913 to 64 per cent in 1933. These
two forces—rising taxes, and falling prices—resulted in a tax on farm
real estate in 1933 relatively 3.6 times that of 1913.

Purpose of Study

The object of this study is to develop a dependable measure of the
trend of real estate taxes on farm and ranch lands in Texas in the form
of an index. Such an index provides a much needed basis upon which
various related economic factors such as farm prices, land values, general
prices, wages, etc. may be compared. The data are presented so as to
show (1) the trend of taxes on farm real estate for the State as a
whole, (2) the trend for each of the principal type-of-farming areas, and
(3) the trend for each of the 160 counties included.

Source of Data and Method of Procedure

The data presented in this Bulletin were assembled jointly by the Federal
Bureau of Agricultural Economics and the Texas Agricultural Experiment
Station. The statistics shown forieach county were compiled from the tax
rolls of that county and the tax rolls of independent school districts in the
county. County officials (generally tax collectors or tax assessors, or
both) assisted materially in compiling the data. In all cases county
officials were very helpful through their cooperation. Data for the
years 1931, 1932, and 1933 were secured through a Federal C. W. A.
project sponsored jointly by the Bureau of Agricultural Economics and
Texas Agricultural Experiment Station. '

The location as well as the distribution of the counties included in the
study ‘is shown in Figure 1. The collection of data was planned so as

to make them representative of the State, of the major type-of-farming,

areas in the State, androf each individual county included. Taking these
up in reverse order, the sample in each county was secured by selecting
five farms so distributed in the county as to be fairly representative of
the agricultural interests of the county. In the selection of these
farms consideration was also given to their location with reference to

6 A BULLETIN NO. 512, TEXAS AGRICULTURAL EXPERIMENT STATION

road districts, independent school districts, etc., so as to avoid a biased
sample. The total acreage of these! five farms together with the total
real estate taxes against them for all purposes was compiled annually
for the period 1913 to 1933, inclusive. The total number of acres for

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Figure 1. The shaded counties are those included in the study of trends in taxes on farm
and ranch real estate.

a given year divided into the total real estate tax for that year has been
used "asthe annual average tax per acre for the county for that particular
year-  it   
,_ The weighted average annual tax per- acre of a type-of-farming area
‘was derived as follows: first, the total acreage of each county reported
in the area was. multiplied by the average tax per acre of each county as
previously determined by“ the sample of five selected farms; second, the
products of the countielsrreported were summarized and then divided by the

TREND OF TAXES ON FARM AND RANCH REAL ESTATE IN TEXAS 7

total acreage. The result obtained is the weighted tax per acre for that
particular type-of-farming area. \

The average annual tax per acre of the State was derived as follows:
first, the entire acreage of each type-of-farming area was multiplied by
the average annual tax per acre 0f each area as previously determined;
second, the sum of the products of all type-of-farming areas was divided
by the total acreage of the State. The result is the Weighted average
annual tax per acre of the State.

Trend of Taxes on Farm and Ranch Lands in Texas, 1913-1933

The tax situation of farm and ranch lands in Texas, and other states
as well, is similar in certain important respects to the agricultural debt
situation. Both taxes and debts rose rapidly during and immediately
following the World war, and have since remained at relatively high levels.
Likewise, both have been disastrously affected by the precipitous decline
in the general price level, and particularly by the decline in the price
level of agricultural products during the past few years.

The trend of farm taxes in Texas as related to prices of farm products for
the period 1913 to 1933 is shown in Figure 2. One will observe from this
graph a decided upward swing of farm taxes throughout the period, and a
general downward movement in farm prices since 1919. The result
of the two forces-—rising taxes and declining farm prices—was equivalent
to a tax in 1933 which was 3.6 times that of 1913. The ratio of the tax
index to the farm price index approximates closely the relative weight of
the tax on farm real estate from year to year during the period. Even
though the general trend is upward, wide and significant variations are
apparent. For example, during this period the tax was relatively lowest
in 1918 and relatively highest in 1932. In both instances the price of farm
products was the dominant factor. The taxes on a particular farm that
could have been paid by one bale of cotton in 1918 would have required about
seven and one-half bales on the same farm in 1932, and five and one-half
bales in 1933. This should serve t0 illustrate quite clearly the importance
of farm prices relative to a fairly fixed obligation such as taxes and farm
debts.

A rather common fallacy observed in comparisons of public expendi-
tures for one period with those of another, or of the expenditures of one
political division with those of another, is that of per capita costs, or

absolute costs on any unit basis. Such a comparison is generally made

without any reference to changes in commodity prices out of which taxes
are paid, or without any recognition of changes in the prices of goods
and services for which tax money is spent. Also, such comparisons
generally fail to recognize significant differences that exist or changes
that may have taken place in economic and social development.

Taxes are neither high nor low in terms of dollars and cents, but are
high or low relative to the prices of commodities out of the sales of which
taxes are paid, and relative to the prices of goods and services for which
tax money is spent. Furthermore, attention is often called to changes in

8 BULLETIN NO. 512, TEXAS AGRICULTURAL EXPERIMENT STATION

per capita costs without indicating changes in the amount, kind, and quality
of services provided. For example, it will be observed from the data
presented later in this discussion that farm taxes per acre in the High Plains
cotton area were five and one-half times as high in 1933 as in 1913. Com-

PATIO FARM TAXES T0 FARM PRICES IN TEXB

 DATE TAX INDEX PRICI. INDEX
I9I3 TOO" I.

4-60

IZO
I

4Z0

580

I00 PER CENT )
N U OI
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I60

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PER CENT

I00

6o ' --— TAXES on FARM LANDS
----m2occa or mm Puooucra
---— RATIO mm TAXES To FARM PRICES

Z0
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22 3 2 S“
22 2 2» 22°

Figure 2. This shows the trend of taxes on farm and ranch real estate in Texas as
related to the prices of farm products, for the period 1913 to 1933, inclusive. The ratio
shown both in tabular and graphic form; approximates the real trend or weight of farm
taxes. It is derived by dividing the index of farm prices by the index of farm taxes.

pared with the trend in the majority of the other areas in the State this
increase is abnormally high. But it should be remembered that vast
economic changes have taken place in this area during the period of 21
years included. In 1913 the land in the area was used primarily for
grazing and supported a relatively sparse population. Since that time
‘the grazing lands have been converted into crop lands and used prin-

TREND OF TAXES ON FARM AND RANCH REAL ESTATE IN TEXAS 9

cipally for the production of cotton and grain sorghums. Both rural
and urban populations have increased many fold. With this economic
and social development has come the increased need and demand for im-
proved roads, schools, and the various other public services that go with
a modern community. This section of the State has developed a com-
paratively elaborate public school system. In other words, the area has
passed during this relatively short period of time from a frontier to a
modern state of development. Undoubtedly, this fact explains much of the
difference in trend of taxes in this area as compared with some of the
older areas of the State. Thus it is seen that direct comparisons of the
trend of taxes in one agricultural area with that of another may be
misleading and should be made only with a proper understanding of the
background and development of each area. The tax paid is not necessarily
a burden, but rather the price paid for the various public services
rendered.

Trend of Taxes on Farm and Ranch Lands by Type-of-Farming Areas >

Perhaps no state in the union has as wide a range in its agricultural
resources as has Texas. In one part of the State will be observed small
farms characterized by a large variety of crops produced on a small
scale, while in other sections one will find a high degree of specialization
in citrus fruits, truck crops, rice, cotton, and wheat, and the grazing of
cattle, sheep, and goats. These natural differences are further compli-
cated by the differences in the age of the settlement of the various parts,
and consequently in the stage of economic development. It is at once
obvious that statistics based on an average for the State are quite limited
in their use. For this reason, an effort has been made to analyze the
tax information presented in this bulletin by type-of-farming areas, or by a
combination of areas, and finally by counties. Type-of-farming areas have
been outlined and described in Texas Agricultural Experiment Station Bul-
letin No. 427. These areas are outlined in Figure 3.

The weighted average farm tax per acre by type-of-farming areas is
shown in Table 1 for the period 1913 to 1933, inclusive. The details of
this table serve to illustrate the danger of over-emphasizing the State
averages. One will observe at a glance the extreme variations "in the
tax per acre from area to area. For example, the average tax per acre
on vast areas of grazing lands in the Edwards Plateau and the Trans Pecos
areas is about 4c, while in limited areas of irrigated lands the tax per
acre averages as high as $3.00 per acre. In this latter case fixed charges
for water, drainage, etc. are not included.

Table 2 shows the percentage trend of taxes by type-of-farming areas
for the period 1913 to 1933, inclusive. In calculating the trend, the
taxes paid in 1913 have been taken as the base, or as equal to 100 per
cent. Subsequent years have been figured as a percentage of 1913. This
table reveals certain interesting facts relative to trends. In the eastern
half of the State and in the western grazing areas, taxes are at present
(1933) roughly twice what they were in 1913. No spectacular changes

10 BULLETIN NO. 512, TEXAS AGRICULTURAL EXPERIMENT STATION

0
have taken place in those areas during the period. There has been a
more intensive use of land, and such activities as road building and such

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Figure 3. The heavy dark lines show the type-of-farming areasl as superimposed upon
Figure 1. Where type-of-farming areas have been combined for the purpose of this study
the identity of areas is indicated by heavy broken lines. The names of the areas are as
follows: (1) Panhandle Wheat Area; (2) Canadian River Grazing Area; (3) High Plains
Cotton Area; (4) Low Rolling Plains; (5a) High Plains Grazing Area; (5b) Trans Pecos;
(6); Upper Rio Grande Valley Irrigation Project; (7a) Edwards Plateau Grazing Area; (7b)
Edwards Plateau Grazing Area; (8) Rio Grande Plain; (9) Lower Rio Grande Valley;
(10) Corpus Christi Cotton Area; (11) Upper Red River Valley; (12) North-Central
Grazing Area; (13) Western- Cross Timbers Farming Area; (14a) Grand Prairie; (14b)
Grand Prairie; (15) Black Prairie; (16) Piney Woods Farming Area; (17) Post Oak
itrip; (18) Upper Coast Prairie; (19) Coast Prairie; and (20) Piney Woods Lumbering

rea.

lTexas Agricultural Experiment Station Bulletin No. 427, Type of Farming Areas in

Texas.

institutions as schools have been materially expanded. The most notice-
able increases in taxes have taken place in irrigated areas and in those
areas which have changed from grazing to farming. For example, taxes

11

TREND OF TAXES ON FARM AND RANCH REAL ESTATE IN TEXAS

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m3 m.33 W3 m3 __m.Hm __m.mm m.3m m.m3 __m.m.3 __3.m3 3.m3 __m.m3 _3.m3 __m.m3 m.H3 m.mH m.mH m.mH 3.mH m.3H 3.3H 2 H53 3H .HH
3.3m m.3m $3.3m m.mm m.mm m.3m. m.mm H.Hm 3.mm 3.mm mmm __3.mm m.m3 “H.3 m3 m2 3.mH m.mH 3.5 m.mH 3.mH mH
wmmlflmmm msmm mmmm mmmm m.mm3 m.3m3 3.33 m.m2 mmmH H.mmH mmmH m.mmH mmmH mmm mmm m.mm m.3m m.Hm m.3m mmm m
m.m. am.» m.m m.m m.m m.m 3.m m.m. m.m m.m. H.3 m.m H.m m.m Tm m.m 3.m H.m 3.3 m.3 __m.3 m
m.m __m.m m.m m.m m.m H.m m.m H.m 3.m __m.m 3.m m.m H.m m.m __m.m_ m.m _m.m m.m m.m __H.m 3.m fi.
m.m __m.m m.m m.m m.m _H.m m.m Tm 3.m m.m m.m 3.m m.m 3.3 $3.3 3.3 3.3 m.H T3 m.H m.H S.
H23 _m.mm3 :33 __m.mm3 _m.mm3 m3H3 )m.mm3 émmm3 m.mm3 m.mmH mmmH m.3mH _m.mmH _m.HmH _m.m: __m.mmH _m.mm _m.mm 6.2 _m.m.m __m.mm _ m
m.m H.m m.m _H.m m.m m.m __m.m Tm m.m m.m __m.m m.m __H.m m3 m3 __m.3 m3 H.3 m.3 H.3 m.3 mm m5 mm
H.3 W23 W3 3.33 T3 m3 m.m3 __m.m3 3.m3 3.33 H.H3 3.2 m.mH m.mH Q5 3.mH __m.mH m.HH 3.HH m.m m.m m
mmm __m.3m __m..mm m.Hm _m.Hm m.mm H.3 7mm Hmm m3 m.33 m2 m.mH F2 m.mH m.m m.m m.m 3.m 3.m m.m m
m.mH m.mH m.mH 5H H.3H 3.mH m.mH _m.mH m.mH m.mH m.mH H.3H H.3H _m.m H.m m.m m.m m.m m.m m.m _m.m 3 m5. H
. _ _ _
mm2 33H Hm2 32 32 32 32 T32 m32 m32 32 332 fi H32 i132 22 22 3H2 mH2 mH2 _m.HmH @232 fiémmw..-.am

03253-5 .mm2 8 22

.0153 a ma 35m

now win mnoua MEEuauJfi-éamu .3 .355 H: 6.3a .25 N3 5.3mm owauozm “mom-Emu?

A ~55.

12 BULLETIN NO. 512, TEXAS AGRICULTURAL EXPERIMENT STATION

averaged about three times higher in the Panhandle Wheat area in 1933
than in 1913, five and one-half times higher in the High Plains cotton
area, and seven times higher in the Lower Rio Grande Valley. Apparently,
there is a close relationship between the amount of taxes per acre and the
intensity of cultivation. In the Panhandle Wheat area there was a rapid
change from grazing to large scale Wheat farming, and taxes in 1933 were
three times the 1913 level. In the High Plains cotton area grazing gave
way to the growing of cotton and grain sorghum, and taxes were five and
one-half times higher in 1933 than in 1913. In the Lower Rio Grande
Valley raw lands were irrigated and devoted to producing citrus fruit
and vegetables, and taxes were seven times higher in 1933 than in 1913.
The reader is again cautioned against direct comparisons in tax trends
between one area and another. The very fact that the several different
type-of-farming areas had reached varying degrees of maturity in 1913
precludes the possibility of any direct comparisons in changes between
areas. For example, it would hardly be logical to make a direct com-
parison of the trend of taxes- in the Lower Rio Grande Valley with that
of taxes in the Black Prairie belt. In the former, much land has gone from
the sod or the brush under irrigation and is devoted to intensive fruit
and vegetable culture. In the latter, the type of agriculture has re-
mained practically unchanged during the period covered by the study.

Trend of Taxes by Counties, Grouped According to 'l‘ype-of-Farming
Areas

Table 3 shows the average farm tax per acre for ‘all purposes by
counties grouped according to type-of-farming areas. The counties have
been grouped according to areas similar in agricultural development.
This was done to facilitate comparisons with adjoining or neighboring
counties in the same type-of-farming area. Here again comparisons may
be misleading. About all that can be said is that the farmers in one
county are paying more or less per acre for governmental services than
are the farmers in another county. But in order to compare the cost of
government in one county with that in another one would need to know

not only the extent of services being rendered, but also the quality of

such services. The tax per acre in a given county may be low as compared
with that in another, but when compared on the basis of what the res-
pective taxpayers get for their tax money it may be much higher. Be-
fore the costs of government in one county may be compared with those
in another, it is necessary to have detailed facts relative to both the
quantity and quality of services rendered.

Summary

The characteristic trend of farm taxes in Texas during the past two
decades has been upward, and that of prices of farm products down-
ward. Farm taxes themselves were 133 per cent higher in 1933 than in
1913, and farm prices in Texas were 36 per cent lower in 1933 than in
1913. The burden of farm taxes in 1933 relative to farm prices was

18

TREND OF TAXES ON FARM AND RANCH REAL ESTATE IN TEXAS

.95.» 3n x3 v3.85. $22.83 no womamfi

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mmw §¢¢¢ www ¢mH@ bfim Nwfi Nwfi fmmw flmqfi ?@mm _w>~ flfiwm _ Nmu _m- wwm mfim ”@>H wmfi mmfi ¢¢H _¢¢H w
mfiw fimow cmm »m¢~ fimmfi ¢@H ¢@~ ¢¢@H wcwfi Wowfi ob" cvfi j mmfl _w¢H owfi omfi flmmfi. mcfl QNH mefi ¢¢¢fi am wnw um
NHN fimmm Nbw imam flmww wwm Pww owm flmmm flmmw WNNN aow ¢ mwfi mwfi @>~ Rmmfi Nmfi NNH wfifi ma ¢¢H w
mvm flfimm ¢¢> mm» _mm> mm» fifiv www kwmw ?mmm $¢o¢ kfimm ¢ mwm NQN wafi ¢@H wmfi wfifi wa Q» oafi M
www mum mm” mm» Nb” Nmm _w¢m wmm ¢¢m _H@~ _mwN _m@~ % “mm HHN wmfi wwfi mwfi QNH pfifi wa Qcfi N wnw H
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mmwfi NMQH Hmmfi ommfi awwfi wwwfl bwafi wwafi m~mH wwafi fmwmfi f~N@H _ -@~ ¢~@H @H@H wflafi >H@~ wfiafi mH@H wfiwfl mflafi »=:n~@w¢o¢rra

1:53:05 $.23 3 .23 615B a we 33m one now win muonu uni-flaw

JwQ-vnmu MB new»? Fm max!’ EHNH Q0 @595 QNHHQOQKQA .N OTHER.

14 BULLETIN NO.- 512, TEXAS AGRICULTURAL EXPERIMENT STATION

3.6 times that 0f 1913. During the period of twenty-one years covered
in the study, taxes were relatively lowest in 1918 and relatively highest in
1932. In 1918 taxes in terms of prices were two-thirds as high in 1913,
while in 1932 they were almost five times as high as in 1913. Changes
in the level of farm prices were a major factor in producing this wide
variation. Account must be taken of changes in farm prices and ‘of other
related economic factors if real trends in farm taxes are to be measured.

Index numbers of taxes on farm real estate in Texas for the period‘

1913 to 1933, inclusive, were developed in this study. Such an index
provides a much needed measure by which to compare various related
economic factors such as farm prices, land values, general prices, etc.

Considered on a type-of-farming area basis, farm taxes varied widely,
both absolutely and relatively. The extreme range of variation is illus-
trated by an average tax per acre in 1933 of 3.7 cents in the Edwards
Plateau Grazing area (7a) and of 299.7 cents per acre in the Lower Rio
Grands, Valley Irrigation area (9). The average tax per acre for all
areas was 19.6 cents in 1933. Relative to 1913, taxes ranged in 1933 from
171 per cent in the Post Oak and Interior Prairies areas (17 and 18)
to 692 per cent in the Lower Rio Grande Valley Irrigation area (9). Taxes
per acre in all areas in 1933 averaged 233 per cent of that in 1913.

The average tax in cents per acre for the period 1913 to 1933, inclusive,
is shown in Table 3 for 160 selected counties of the State, grouped according
to type-of-farming areas.

15

 

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5

TREND OF TAXES ON FARM AND RANCH REAL ESTATE IN TEXAS

muons unmEuuméc-onhu 3 Mimwucoou 5.255.955 605555553 .3 .3558 E .953 .525 M!- Exam omuuo>4 .m.o_nua.

 

16 BULLETIN NO. 512, TEXAS AGRICULTURAL EXPERIMENT STATION

 

 

N.N. fi N.N __ N.N N.N __ Z __ N.N __ N.N __ N.N 3 __ é N.N __ N.N __ N.N “ H.N N N.N N.N N.N N.N N.N NH wmwpw><
N.N _ 3 _ N.N N.N _ N.N _ N.N _ Z _ 3 N.N _ N.N N _ N.N _ N.N N.N N.N N.N wwfiwwm
N.N _ N.N .N N _ N.N _ NH NH _ NH H.N _ H.N _ H.N _ H.N _ .N H.N N.N NH NH N.H s.H _ N.H NH NHENQHNH
N _ H.N N.N N _ .N _ N.N sN _ s.N N.N _ N.N _ N.N _ N.N N.N N.N N.N NH NH NH .N N.H NH No8m
_ N.N _ N _ ss N Ns N.N _ N.N _ N.N _ N.N N.N HN N.N N.N 3 N.N N.N N.N H.N _ HENHBS
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.N _ N.N _ H.N N.N N.N _ N.N N.N N.N N.N _ N.N _ N.N _ NH NH N; NH NH _ 85H Hm
_ N. _ .N _ N _ N N .N .N .N .N .H .N .N .N Nana
_ N.N N.N N.N N.N N.N N.N _ N.N _ N.N _ N s.N N.N N.N N.N N.N H.N N.N N.N H.N HSNBPNQ

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.3 _ .NH .NH .NH .HH .HH NH .NH .HH .NH .HH .HH .NH .NH N N N N H2258.
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NsH NNH NNN sNN NNN sNN .NH .NH .NH _ .NH _ .NH _ .NH .NH .NH .NH .NH .NH .NH .NH .HH .HH _ éHNflH.
NsN NsN ma.» N2 N.N... NNN NNN N2 .3 _ .NH. .3 _ .NN sN .NN .NN sN .NN .NN .NH .NH .NH _ HHNBHEBw
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NNN N.N NNN NsN N.HN ZN .HN mdu _ .HN _ ._NN .HN .HN .NN .HN .HN .NH .NH .NH .HH .NH .NH _ NEENH
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17

TREND OF TAXES ON FARM AND RANCH REAL ESTATE IN TEXAS

 

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18 BULLETIN NO. 512, TEXAS AGRICULTURAL EXPERIMENT STATION

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19

TREND OF TAXES ON FARM AND RANCH REAL ESTATE IN TEXAS

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20

 

BULLETIN NO. 512, TEXAS AGRICULTURAL EXPERIMENT STATION

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21

TREND OF TAXES ON FARM AND RANCH REAL ESTATE IN TEXAS

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