[Blank Page in Original Bulletin] ‘ Preface Taxes levied per acre on farm and ranch real estate in Texas over the 57-year period, 1890-1946, have been marked by three distinct trends. For the first 42 years, taxes climbed ‘gradually but steadily, rising from 2.9 cents in 1890 to 29 cents in 1931, the record high. A second major trend of shorter duration, 1932-35, was characterized by a sharp decline in taxes from 29 to 18.1 cents. The third trend has been one of stability. For the 11-year period, 1936-46, the average rate per acre has not varied more than a cent from the 1936 level. The fallacy of overemphasizing the absolute tax per unit is quite common in discussions of tax trends. The relationof taxes per acre to prices of farm products is not a factor to be ignored. Prices of farm commodities have often moved in the opposite direction from farm taxes, thus accentuating the real burden in times of rising taxes and falling prices, and greatly diminishing the impact during a period of stable or declining taxes and rising prices. The relative tax load of 1946 was only slightly more than one-third as burdensome as in 1938, although, in absolute terms, taxes per acre amounted to 18.2 cents for each of these years. The tax-price ratio in 1946 was the lowest since 1919. The heaviest tax load occurred in 1932, when the tax-price ratio amounted to almost six times the burden computed for 1946. 1156-74 8-6M-L1 80 CONTENTS Page Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 Trend of Taxes, 1890-1946 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . 7 Trend of Taxes by Type-of-Farming Areas . . . . . . . . . . . . . . . . . . . . . . . . .. 10 Trend of Taxes by Counties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 Acknowledgment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 BULLETIN 702 ' JULY 194s Trend ofpTaxes on Farm and Ranch Real Estate in Texas, 1390-1946 ‘L. P. GABBARD, Head, and ROBERT G. CHERRY, Economist in Farm Taxation, Department of Agricultural Economics and Sociology This bulletin is primarily statistical. It contains four types of data relating to the trend of taxes 0n farm and ranch real estate: , (I) average tax levies per acre, computed for the State since I890 and for type-of-farming areas and individual counties since 1913; , (2) tax indexes computed for the State since 1890, using the year 1913 as a base of 100; (3) price indexes of farm commodities, and i‘ (4) ratios between farm taxes and prices of farm commodities. All tax trend data previously published by the Texas Agricultural Experiment Station are included in this report? It also presents j_ additional data for 1944, 1945 and 1946; and extends the series T of average tax levies for the State from 1913 back to 1890. Since the last publication relating to farm tax trends in March 1944, some of the data have been revised to conform with certain Qrefinements made by the Texas Station in the delineation of type- of-farming areas. Average taxes per acre for the State have been i. slightly increased from previously published figures as a result of these adjustments. Data from 197 counties were collected and analyzedfor this ‘study. Information is obtained annually for each county through ‘pi-the various tax assessor-collectors. Much of the data for early years of the report were collected through joint projects with the U. S. ',j:;Bureau of Agricultural Economics and the Federal C.W.A. and W.P.A. a A The counties included in this study are shown in Figure 1. These i. counties were selected to give a sample representative of the State ‘and of the major type-of-farming areas. A sample in each county was obtained by compiling tax information on 1o farms so distributed s tobe fairly representative of its agriculture. Counties are weighted n proportion to their area in computing averages for type-of-farming reas. The State average is computed by weighting the various type- ._of-farming areas in proportion to their size. Methods of procedure 19m and Rana/z Real Estate in Texas. i ‘Trendef Taxes on Farm and Ranch Real Estate in Texas, Bulletin 512; _-re'nd of Taxes on Fa/rm and Ranch Real Estate in Texas, 1913-43, " gress Report 886 (supply exhausted). re described in further detail in 13111161111 512, Txend 0f Taxes 0n _ 6 BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION As an absolute measure, this report contains average tax figures levied on a per-acre basis for each of the 197 counties included in the study, for each of the principal type-of-farming areas of the State and for the State as a whole. It is recognized that these averages have certain limitations. As a statistical measure they may not always be descriptive of i the “typical.” The range of taxes levied per acre over the State is so great, from less than 2 cents to over $2 in 1946, that a single statistical measure could hardly convey a satisfactory picture of the farm and ranch tax situation. But these averages are significant for noting changes from year to year and for indicating trends. The relative aspect of tax levies is represented by a tax index computed for the State, using as a base of. I00 the average levy for Ii9I3. Such an index is very useful in making comparison with various related factors such as farm prices, land values, general prices and wages. As ameans of facilitating relative comparison of farm taxes, in- . dexes of farm commodity prices in Texas are shown for each year ' Figure 1. The 197 shaded counties are included in this study of trends in taxes on farm and ranch real estate in Texas. FT 1;. . TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 7 since 1910.2 Ratios between tax indexes and the price indexes are also included. These ratios give an objective measure of impact by . relating taxes paid t0 prices received for crops and livestock. For example, a tax index of 202 in 1946 indicates that taxes. per acre amounted to 202 percent of the base year, 1913. A farm price index of 233 indicates farm commodity prices were 233 percent of the price level for 1913. A ratio of 0.87 is corrfputed by dividing the tax index by the price index. Thus, the relative tax level for 1946 is 87 percent of that of 1913. Trend of Taxes, 1890-1946 i Taxes levied per acre on Texas farm and ranch land are shown in Table 1 and graphically in Figure 2. s” I I l 49o — — 45o _ ___-rAx£s on FARM LANDS _____PRicr-:s OF FARM PRODUCTS 42o ~ mmmmo FARM TAXES r0 FARM PRICES *_ 39o - sso 1* 33C S’ 2 zoo i, 27o g1: 24o Z 21o ‘<3’ m nao Id a.‘ |so |zo so so so - o|||||1|||||||1||||||||||| n n ° ‘r’ o '0 g 2 g YEARS 5 5 g g 3 E 9 a 2 Figure 2. The trend of taxes on farm and ranch real estate in Texas as related to the prices of farm products, 1913-46. Perhaps the outstanding characteristic of taxes levied per acre is the long continuous upward trend. Taxes rose from an average of 2.9 cents per acre in 1890 to a record high of 29 cents in 1931. ' Year-to-year increases during this period were relatively small for the most part, but they occurred rather regularly. In only 6 of the42 years was there a decrease in levies from the preceding yearl The largest increase amounted to 3.8 cents and occurred in 1919 when the rate per acre rose from 13.4 to 17.2 cents. 2Compiled and published by Farm Economics, Cornell University. 8 BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION Table 1. Farm taxes per acre, indexes of farm taxes, indexes of farm prices, and ratio of farm taxes to farm prices, 1890-1946 us. Tax per Tax Tax per Tax Year acre, index Price Ratio Year acre, index Price Ratio cents * index T cents * index 1890 . . . . . .. 2.9 32 . . . . . . . . . . . . .. 1919 . . . . .. 17.2 191 222 0.86 1891 . . . . . .. 3.0 33 . . . . . . . . . . . . .. 1920 . . . . .. 17.5 194 217 0.89 1892 . . . . . .. 2.9 #32 . . . . . . . . . . . . .. 1921 . . . . .. 18.3 203 105 1.93 1893 . . . . . .. 3.0 33 . . . . . . . . . . . . .. 1922 . . . . .. 20.1 223 132 1.69 1894 . . . . . .. 3.0 33 . . . . . . . . . . . . .. 1923 . . . . .. 21.3 237 167 1.42 1895 . . . . . .. 3.5 39 . . . . . . . . . . . . .. 1924 . . . . .. 22.1 246 166 1.48 1896 . . . . . .. 3.2 36 . . . . . . . . . . . . .. 1925 . . . . .. 23.4 260 156 1.67 1897 . . . . . .. 3.3 37 . . . . . . . . . . . . .. 1926 . . . . .. 24.0 267 126 2.12 1898 . . . . . . . 3.2 36 . . . . . . . . . . . . .. 1927 . . . . .. 25.7 286 129 2.22 1899 . . . . . .. 3.0 33 . . . . . . . . . . . . .. 1928 . . . . .. 25.9 288 150 1.92 1900 . . . . . .. 2.9 32 . . . . . . . . . . . . .. 1929 . . . . .. 27.4 304 145 2.10 1901 . . . . . .. 3.1 34 . . . . . . . . . . . . .. 1930 . . . . .. 27.9 310 109 2.84 1902 . . . . . .. 3.2 36 . . . . . . . . . . . . .. 1931 . . . . .. 29.0 322 70 4.60 1903 . . . . . .. 3.3 37 . . . . . . . . . . . . .. 1932 . . . . .. 23.2 258 51 5.06 1904 . . . . . .. 3.3 37 . . . . . . . . . . . . .. 1933 . . . . .. 21.5 239 64 3.73 1905 . . . . . .. 3.5 39 . . . . . . . . . . . . .. 1934 . . . . .. 19.5 217 90 2.41 1906 . . . . . .. 3.5 39 . . . . . . . . . . . . .. 1935 . . . . .. 18. 1 201 102 1 .97 1907 . . . . . .. 4.0 44 . . . . . . . . . . . . .. 1936 . . . . .. 18.1 201 101 1.99 1908 . . . . . . . 4.5 50 . . . . . . . . . . . . .. 1937 . . . . .. 18.1 201 102 1.97 1909 . . . . . . . 5.0 56 . . . . . . . . . . . . .. 1938 . . . . .. 18.2 202 81 2.49 1910 . . . . . .. 5.4 60 108 0.56 1939 . . . . .. 18.5 206 85 2.42 1911 . . . . . .. 6.3 70 98 0.71 1940 . . . . .. 18.0 200 92 2.17 1912 . . . . . .. 6.3 70 92 0.76 1941 . . . . .. 17.9 199 119 1.67 1913 . . . . . .. 9.0 100 100 1.00 1942 . . . . .. 18.4 204 155 1.32 1914 . . . . . .. 9.1 101 95 1.06 1943 . . . . .. 17.4 193 173 1.12 1915 . . . . . . . 10.8 120 93 1.29 1944 . . . . .. 18.3 203 176 1.15 1916 . . . . . .. 10.6 118 120 0.98 1945 . . . . .. 19.1 212 184 1.15 1917 . . . . . . . 12.5 139 177 0. 79 1946 . . . . .. 18.2 202 233 0.87 1918 . . . . . . . 13.4 149 220 0.68 *The tax index equals the average annual tax for the State expressed in percentages. The average annual tax for the year 1913 is used as a base of 100 percent. TThe ratio approximates the real trend or weight of farm taxes, and is derived by dividing the tax index by the index of farm prices. Two other distinct trends in farm tax levies may benoted. There was a sharp downward movement for 4 years following the peak tax in I931. Then, as the third major trend, taxes leveled off and re- mained exceedingly stable for the II-year period, 1936-46. The sharpest break in taxes occurred in I932 when the rate per acre dropped from 29.0 to 23.2 cents. It is noteworthy to recall the economic circumstances and tax situation which led to the decline in property tax levies. Although general price levels began to fall in late I929, continued to decline through I930, and, in many in- stances, had virtually collapsed by I931, ‘tax levies not only failed to offer any relief but actually continued their rise in the face of dire economic conditions. The mounting burden on property owners was soon reflected in increased tax delinquency. State property taxes, for example, had a delinquency rate of 11.5 percent in I930, 22.8 percent in I931, 24 percent in I932 and 29.2 percent in 1933.3 It was only after a virtual collapse of the property tax system that substantial reductions were effected. 3From computations based on data from annual reports of the State Comptroller of Public Accounts. . vwv's§"MVIWW'ffW‘iNi"FFY71"'-!UWWT”"~YTFT” TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 9 A rather common fallacy committed in comparing public ex- penditures of one period with those of another, or the expenditures of one political division with those of another, is that of making a comparison on the basis of per capita costs, or absolute cost on any unit basis. Such comparison is generally made without any reference to changes in commodity prices out of which taxes are paid, or with- out any recognition of changes in the prices of goods and services for which tax money is spent. 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. Attention is often called to changes in per capita costs without indicating changes in the amount, kind and quality of services provided. Taxes per acre were IO times as great in 1946 as in I890. This increase may be fully justified in view of the great economic and social changes occurring during the period. The population increased by three-fold, the cities and metropolitan areas developed, and rela- tively uninhabited areas were settled during this half-century. In- come and standards of living increased enormously. From an economy largely agrarian there emerged an economy characteristically in- dustrial. Agriculture, too, was undergoing significant social and economic changes, due largely to technological developments. New areas came into crop production through irrigation, drainage, dry land farming and other practices. Shifts occurred in sizes of farms, farming methods and crops grown. As a phase of this economic and social growth it was inevitable, indeed even requisite, that government and public services be expanded. In the earlier years of the period studied these increased costs of government fell heavily on the property tax, then the chief sup- port of both State and-local government, and hence on farm and L ranch land. XVith this view it may be supposed that the rise in farm i taxes more or less paralleled the expansion and improvements in public services until the last two decades or so. The utilization of other types of taxes, particularly for the State government, has . broken this relationship during the later years. The ratio between farm taxes and agricultural prices provides i an objective measure of the real tax burden borne by farm property. . The two forces——taxes an'd prices—have shown little tendency to move together; and, when the two have moved in opposite directions, 10 BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION the result has been wide swings in the relationship of what farmers and ranchmen must pay? in taxes and what they receive for their products. One will observe from Figure 2 the significant variations which have occurred. - ' While the trend of farm taxes from the end of World War I to I932 was continually upward, the trend in farm prices was down- ward. This long-term countermovement in trends of farm prices and taxes resulted in a tax load seven times greater at the-end of the 15-year period than at the beginning. The highest relative tax load occurred in 1932‘. Lower taxes per acre and rising farm commodity prices since that year have reversed the trend and the pendulum has been swinging in the opposite direction. Farm prices reached their highest point of the entire period in 1946 and, as a consequence, the tax-price ratio for that year dropped to 0.87, the lowest since 1919. It is significant that the farm-tax load, as measured by the tax- price ratio, has completed a cycle within the period 1919-46. The burden increased from 0.86 in I919 to 5.06 in 1932. In approximately the same number of years, 1933-46, the burden decreased from 5.06 to 0.87. a ' The tax situation of farm and ranch lands in Texas, and other states as well, is similar in certain important respects to the agricul- tural debt situation. Both have been seriously affected by the pre- cipitous declines in the general price level, and more particularly in the price level of agricultural commodities following World War I and again in the early 1930’s. Farm mortgage debts in Texas, however, declined each year from 1930 to 1946, the decline being at an accelerated rate during World War ll. In contrast, farm taxes- leveled off in 1935 and have not declined. Trend of Taxes by Type-of-Farming Areas Perhaps no state has as wide a range in its agricultural resources as Texas. One part of the State may have small farms characterized by a large variety of crops produced on a small scale, while other sections may have a high degree of specialization in citrus fruits, truck crops, rice, cotton and wheat, and in the grazing of cattle, sheep and goats. These physical differences are further complicated by the difference in theage of the settlement of the various parts, and consequently in the stage of economic development. It is ob- vious that statistics based on an average for the State are quite limited in their application. For this reason, an effort has been made to analyze the tax data presented in this bulletin by the type-of- TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 11 farming areas, or by a combination of areas, and finally by counties. Type-of-farming areas have been outlined and described in Texas Station Bulletin 544.4 These areas are shown in Figure 3. The weighted average farm tax per acre by type-of-farming areas is shown in Table 2 for the period 1913 to 1946. The details of this table serve to illustrate the danger of overemphasizing the average for the State. One will observe at a glance the extreme variation in the tax per acre from area to area. For example, in 1946 the average tax per acre on land in the Trans-Pecos Area was 3.3 cents, while in the Lower Rio Grande Valley the average was $1.88 per acre. Fixed charges, such as water costs for irrigation, are not included in the latter area. There has been a close relationship in a given area between the amount of taxes levied per acre and the intensity of the agriculture. The most pronounced increases in taxes have taken place in areas having irrigation developments and in areas which have changed from grazing to farming. It is noteworthy that taxes have increased less since 1913 on a percentage basis in type-of-farming areas in East Texas than in West Texas, a characteristic which may be as- sociated with the trend toward less intensive land uses in East Texas and more extensive uses in certain sections in West Texas. The largest increases in taxes between 1913 and 1946 have oc- curred in the High Plains Cotton Area, the Lower Rio Grande Valley, the Corpus Christi Cotton Area and the Panhandle Wheat Area. Significantly, these are localities in which marked changes from extensive to intensive agriculture have taken place. Average taxes per acre during this period have increased from 4.2 to 28.0 cents per acre in the High Plains Cotton Area, 42.1 cents to $1.88 in the Lower Rio Grande Valley, and 4.8 to 15.5 cents in the Pan- handle Wheat Area. The smallest increases between 1913 and 1946 have occurred in the Grand Prairie, Black Prairie and West Cross Timbers——areas which have been ‘adjusting to a less intensive type of agriculture. Tax levies in these areas are now only moderately above those of 1913. Although taxes per acre on a state-wide basis during recent years have decreased approximately one-third from the high point reached in 1931, decreases have not been uniform among various type-of- farming areas. The largest decrease between 1931 and 1946 has occurred in the Lower Rio Grande Valley where the average in 4A Description of the Agriculture and Type-of-Farming Areas in Texas. 12 BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION M. h. N. 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M. ~.¢ M.M M.N =.~v M.M M.N M.MM M.M M.M N.v M.M M M o».w_> <> M QM < .N wMnfiM. 13 TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 o-wowmvmm05-10:~wehmwaconnmv-w-w-eflmcmwwm-ufl . . . . . h N @.- w._m w.- w.w_ =.@~ ~.¢~ _.»~ @.~_ >.=m ~.w» ~.@~ ».m~ _.m~ ~.v~ w.m~ w.=m ».»N m.@_ ¢.m_ ».@~ =.m_ ¢.w~ _.m» _._¢ >.w_ ~.m» @.m» @.¢_ ~.@~ m mm v.@~ >.w_ ».¢_ ¢.m~ ~.~_ @.m_ =.=» @.»» v.m_ ».»» m.@~ m.m_ ».¢~ @.w~ @.m~ @.- ._.q_ ~.<~ m.~_ m.w_ ¢.m~ ~.§m w.w_ w.=» =.v» ».m_ w.@~ @.¢» ¢‘m~ _.w_ =.@_ w.v~ w.- @.@_ ».~» _.w» ¢.m~ =.vm ».>» m.¢_ w.~» @.=m v.w~ m.wH w.¢_ ».m~ =.¢~ >.m_ v.@~ h.w» w.@_ w.@~ ».w» ~.¢~ ¢.»m m.@~ _.m~ ~.@_ ».m~ >‘m~ ~.m_ _.@_ @.w~ w.¢¢ ~.w~ >.>~ >.m@ ¢.m~ “.m~ m.@~ _.»~ ».¢_ @.m_ m.m~ =.v_ q.w_ w.@~ >._w w.w_ m.>~ w.m@ _.m~ v.>~ ~.- w.»N >.¢~ =.¢~ ».v~ =.m_ ¢.@~ h.¢» ~._¢ ¢.>~ ~.>~ =._» w.¢_ v.>N @._~ ~.¢~ w.¢_ w.m_ @.v~ >.m~ _.@_ ~._~ @.=¢ ».>_ ¢.w~ ¢.~m ¢.m~ @.- ~.~m @.m~ q.=~ ~.¢_ ¢.m~ ~.@_ m.w~ w.~» ~.=< ¢.>_ v.¢~ m.~m ~.m_ ¢.>~ @ =» ~.q~ ~.@~ =.@~ Q mm N.¢~ w.w_ m.N~ ¢._¢ m.~_ @.@~ w.~» @.m~ ~.w~ w._~ ~.m~ =.=~ ».m~ @.m~ w.w_ _.@~ @.~m ».mv N.w_ ~.w~ @.»» m.@_ ¢.m~ _.w~ =.@~ =.@~ _.w~ m.¢w w.=~ ¢.- @.=w m.mw m._~ @._m @.w» <.m_ ~.m» w.~m ~._m _.w~ w.w_ =.Nm @.¢~ m.m~ @..v =.»m w._~ w.m» m.m< ¢._~ m.¢v m flq h.~m >.<» w.m~ =.@» ~.w~ q.¢» w.=m _.¢@ =.m~ m.w» @.¢m ~.m~ m.>m > mq @.- ¢ mm @.q~ @.~m q ‘N =.~» ».¢m =.wm w.w¢ m._v ~.»m @.m~ m._¢ @.<¢ >.~m @.¢@ m.v~ ¢ an w MN =._m @.@m ~.wm ~.@< ~.N¢ =.¢m @.@~ w.=v >.=< =.m» @.mm ~.»~ ~.@~ w.N~ m.@~ @.mm v.@m ~.@w @.=q @.~m =.w~ _._q Q Q >.~» q.m~ ¢.<~ @.w» _.m~ ¢.@~ @.vm m.>m @.@v ~._v w.wm @.w~ w.w@ _.@m w‘@~ m.m» m.m~ ».<~ =.m~ ¢.w~ ~.vm w.qm m.@v =.=¢. ~.mm ¢.m~ m.~< =.>m m._m @.=» w.- _ hm w.n~ w.=m m._m w.@m ».w» ¢.@@ @.vw w.mN w.=@ ¢.m~ =.- m.@~ @.=~ ¢ wm ~.»~ w.=» w._m _.mm ».w~ @._» w.~m w.v~ ».@» > hm ¢.w~ m.»~ m.¢~ m.m@ ».- =._» m.¢¢ =.»m ~.m~ @._» ~.@¢ >.»~ w.wM w Q» ~.»~ ¢.>~ ¢.w~ @.mm m.- ».m~ ¢.@v ¢.»m ¢.w~ m.~» m.@< v.m~ ¢.~» N _~ >.vN ~.>N m.@_ m._m _._~ m.@~ v.~< =.¢m ~.¢~ @.w~ @._¢ @.m~ @.q~ @.@~ ~.mN w.m~ ~.@~ Q v» h.@~ w.q~ ~.~v @.¢m m.m~ ¢.- @.mv =.¢~ ~.@~ wAwm ¢._~ ~.v~ w.@_ ~.w» ».w_ @.m~ ».~w @.=m m.m~ m.w~ _.m¢ ¢.N~ @._~ v.m~ w.w~ ¢.w_ @.__ ~.m~ ~.»_ q.=~ ¢.¢m >.m» @.m~ =.w~ =.=» Q.»- $._N ¢.q~ ¢.w_ w.>_ =.»_ ~._N m.~_ w.m_ w.m» @.~» w.¢~ @._~ >.@~ >.m~ w.¢~ ~._~ @.m_ @.~_ m.=_ @.@_ w.@ ¢.>~ @.@N =.w~ >.w_ =.@_ <.v~ ~.»_ @.- m.w~ v.m~ >.m_ m.__ m.¢_ q.@ ».w~ _._m ~.w~ >.>_ @.w_ ~.m~ w.m_ ~._~ »._~ ~.~_ w.~_ ~.w ¢.»_ v.> ».@_ >.@~ m.v~ ~.m_ ¢.¢_ @._~ >.__ w.w_ m.=~ >.__ ~.¢_ w.w @.»_ ¢.w ¢.m_ _.m~ ».»~ _.m~ @.m_ @._~ w.__ A uw_ m@_ _ M _ W wwfisgoolmxwmzwfi .www~m w~:¢s»mw-wo-wQ>» an wpcwo cw wpum ~@@ xx» @w@~@>,\ .w wfinmuv 14 PWN?‘ 10. 11. BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION Figure 3. Major type-of-farming areas in Texas. Panhandle Wheat Area. Canadian River Grazing Area. High Plains Cotton Area. Rolling Plains. (a) Farming predominates; ex- tensive grazing. (b) Grazing predominates- (c) Farming predominates.‘ High Plains and Trans-Pecos Cattle Grazing Area. (a) High Plains. (b) Trans-Pecos.) Upper Rio Grande Valley Area. Edwards Plateau Grazing Area. (a) Large ranches; practically no farming. (b) _Sma'll ranches; some farm- 1ng. (c) Central Basin. Mostly cattle p grazing; some farming. . Rio Grande Plains Area. Lower Rio Grande Valley Area. Corpus Christi Cotton Area. North Central Grazing Area. 12. 13. 14. 16. 17. 18. West Cross Timbers Farming Area. Grand Prairie Area. (a) Cotton, wheat, oats, corn; ' some ranching. (b) Cotton, oats, Wheat, corn; ranching. (c) Ranching-—cattle, sheep and goats; cotton, small grains. Black Prairie Area. (a) Cotton, corn and small grains. - (b) Cotton and corn. (c) Cotton, corn, livestock. Northeast Sandy Lands Area. (a) Pine-covered. (b) Oak-covered. Piney Woods Lumbering Area. Post-Oak Area. Coast Prairie Area. (a) Cattle ranching. (b) Cotton, cattle ranching and rice. (c) Rice, cattle ranching and cotton. TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 15 '46 was only 42 percent of the 1931 figure. The decrease amounted _-5o percent in the pine-covered section of the Northeast Sandy A ds. i n contrast with the general decline, three areas had higher taxes Air acre in 1946 than in 1931. These were the High Plains Cattle a zing Area, the Trans-Pecos Area and the large-ranch section rea 7a) of the Edwards Plateau. A comparatively prosperous 'riculture with relatively rapid economic development and social owth probably accounts for the ‘departure of these areas from the eral trend] A I Trend of Taxes by Counties- _Table 3 shows the average farm tax per acre by counties for the iod 1913 through 1946. The counties are grouped by type-of- _‘ ing areas. Such grouping permits comparisons among counties 'ng similar types of agriculture. Even with such a grouping gparisons may be misleading. lthough the agriculture of one county may be comparable with ‘t of another, there are other factors unrelated to agriculture, yiindustrial property in a county, for example, will influence farm _j;s and the quality of public services received by rural people. extent of oil and other mineral production and the size of the Qiv- population and urban property values are other important i’ ors. Some counties have no factories, railroads or mineral de- Qpment; their economy is almost wholly agricultural. As a con- uence, virtually the entire local property tax burden falls on iiculture. Thus, in adjacent counties having similar soils, climate other conditions, it is not unusual to- find the farm tax load of county to be only a fraction of that of another. It is a matter A ommon observation that services are often superior in the p_ thy” county having low tax rates and low ratios of assessed o’ s to real values. nother point which should be recognized in comparing counties e difference in costs of providing identical services. An all- ther farm-to-market road is an idea service for every farmstead. the cost per mile of constructing such a road varies widely with factors as soil types, rainfall, topography, settlement patterns ffihe population and proximity to suitable building materials. The to a school district in providing adequate educational facilities fits entire scholastic population will vary with the density of popu- i, racial characteristics and segregation practices, conditionof “oads and other factors. It is apparent that no two counties are _, se, which decidedly affect the farm tax situation. The amount‘ 16 BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION identical in the complex factors determining governmental costs and tax revenues. It should not be expected, therefore, that farm taxes should be identical in counties having similar types of agriculture. Summary Farm taxes in Texas have been characterized by three major trends since I890—-rising taxes, falling taxes and stable taxes. The upward trend was long, gradual and continuous. It prevailed for 42 of the 57 years studied. The second trend was downward and sharp. It lasted only about 4 years. The third trend began about 1936 and continued through 1946. This movement has been characterized by little or no change in the tax rates per acre of land. Farm taxes and prices of farm commodities have shown little tend- ency to move together. Quite often they have moved in the opposite direction. As a result, the tax load borne by farm and ranch owners has varied within wide extremes. During the 15-year period following World War I, when taxes were rising and commodity prices were falling, the farmer’s relative tax load increased approximately seven-fold. During the period extending through World War II, when taxes were stable and farm prices were rising, the ‘tax-price ratio declined to reach approximately the same level as that following World War I. A complete cycle has been made in the tax-price ratio within a 30-year period. Taxes per acre vary widely among counties and among type-of- farming areas. The average tax per acre in 1946 was highest in the Lower Rio Grande Valley Area, amounting to $1.88 per acre. It was lowest in the Trans-Pecos Grazing Area, amounting to 3.3 cents per acre. Acknowledgment The authors wish to express their appreciation for the splendid cooperation of the tax assessor-collectors in the 197 counties included in this report. TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 17 g Imimmwm N mmnwc Nwomwmi a -n-vmow mvw mm mmm~a mmvwmv- P‘ 'V-| "-'F‘%@l 5‘ F‘ V-‘V-‘V-‘EQ? xcQQLQQQI ' g :m:m~mm:c~m:m wanna Nvmmvui a -Q-vvuw-mmm-~m nmNu~ ~MMw~q. v-t -I-i wdHNM - N - v-l v-u-u-ttqr-i Nmqlmqlm . Q . . . . ? g -w-Newu-can ww ummwo wwmNmb§ g m -a-vvmm-vmm-~m nc~w~ ~m5$fi{I a w - w-MNN w-c N w-u-q mum-Ham Nmqmqm . H . - 3 -n-swam-chm-m vaewc wwwmvm. Q m -a-Nmww-mvw-cw mhmv~ wmmNA$I q) 1-4 - w-u-mqml -v-4 N u-u n1 PlNv-i v-rcqmmqvfl . $4 ' ' 6 Q ??°?9°9'99?..T ?°°°° °°w“”°: W a ‘ umhmmm~-wvv-wm. v>Nm~ w~mwvd§ "E v-1 v-u-iruflm -v-l v- - v-c v-u v-n-u-l u-HGNWWQN . E g ccccqcciccoicw eocco mmwmmwl 3 m hw¢Nvw~-mmv-av wu~m~ whv~N@I | v-i v-n-n-iolea -v< 1-1 - F1 w: v-u-w-i mflmqlquq . M . . _ o ~ - . é 3 eo=¢~ac-co:-ow occcc wm~¢~h. Q m wwnuvmm-mvv-aw mu~@» wmw=m{I >a v-r v-n-nvuNN -v-l v-l - 1-1 m 1-41-1 MN-ummpq . 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Q 2 QOQOQQQNQQQHOW occca mwcowv Z 2 vvmwmuvnmmnvmv wuvmv mvnwwm Y 50 s . .. . .. ... g ... . . . .. . - Q .. .h. . .. . . .. . > ' '::: I: .:.I I:' Q .. . ... .. .. .. . . i .. . . .. .. .. ... co g ::::..:::.:: . : .. a . . ~....... .. .. .... pa . .'......-. .-.-. . .._.. c“ = I... ..-:.»... w... :._:. E1 == 3I;I.~'§:::_a-:I::: '§:;: :.:;~: a ._ _. _ . .=>,, _ 3 :=¢EW-:;§@:i§g fizfigx %¢2-§I- <1 Ea$b£§é~§>og3§§~m 53:32 figg-g-nufi- ““iooE?a°@q°E o=E“¢ °¢a-ag“ v-qn-flfi .-. -- £1‘ N Q mn- Niki) “< .m ofinwn. 19 TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 2.22.23. 222.3. .932. .932. .2122. .932. .2232. .2232. 222.2. 222.2. =32 =32. .92. .2232. .932. .922. .3232. m“ ..M...m.w.223. = =3 2.3 2733 3 =3 2 =3 =.32 2 =2 3 32 3 22 3.22 3 32 =.22 3.22 3.=2 3.3 2.3 2.3 . . . . . . . . . . . ..=22E52 m 33 =.3 3.33 2.=3 22 23 22.223. 22 33 22 23 22 =3 22.2.2 22 222 22.2.2 =.32 22 2.2 =.32 22.22 3.2. 1.2232072 .3233. 3.2.3. 323 .2...=2.... .2....=3 .933. .2233. .3233. .2223. .2222 222. .2232. .3222. .3222. .... ......M..=.w=m 2 2.3 2.. 23 3.33 3 23 2. =3 3.=3 3.32 = 32 2..=2 =.2.2 3 =2 =.32 2.2.2 2:22 =22 =.3 3.=2 . . . . . . . . . . . . . ...==.2=¢22 = 23 2.3 =.23 3.3 = 3 =.33 =.23 = 23 =.33 = 3 =23 =.32 =.32 = 32 =.22 =.=2 =.=2 2. 33 3.23 3.23 3.=3 3 3 3.3 3.=3 = 3 =.=2 = 33 = 33 =.32 =.2.2 =.2.2 =.2.2 =.32 =.32 . . . . . . . . . . . ..5.E=2=o 2. 33 3.33 2. 2.3 2.33 22 33 =.33 =.=3 22 =3 22.222 22 33 22 =3 22.2.2 22.2.2 22 2.2 =.2.2 =.32 22.22 . . . . . . . . . . . . ...2:=2=w.2..o8 < .2 3 =3 =.32. 3.33 3.== =.=2. = =2. =.2.2. = =2. =33 =.33 =.=3 =.3 =.33 =33 =.32 =.32 =.=2 . . . . . . . . . . . . .22....$=8m 3 32 =.32 3.32 3.32 =.33 = =3 =.2.3 = 3 =33 =.33 =.33 = 23 =.32 =.32 =.32 =.32 =32 . . . . . . . . . . . . . .2282 3 23 =23 = 33 =.33 =.32 = 22 =.32 =.22 =.3 = 3 =.3 = 3 =2. =3 =2. =.= =.= . . . . . . .. .......2=32 3 =3 =.32 3 32 3.3 3.=3 = 3 =.3 =.3 =.3 =.3 =.3 = 3 =.3 =.3 =.3 =.3 =.3 . . . . . . . . . . . . . . .....3§iw 22 =2. 22.2.32 =.33 =23 22.2222 22 =3 =.3 =.=3 =.=3 =.33 =33 22 23 =.=3 22.222 22.222 =.32 =.32 . . . . . . . . . . . . . ..==8_=w32 o < m d.- =32. =32. 22 =3 22.2.2. =22. 22.vv 22 =2. 22 =2. =.3 22.22% 22 =3 =.3 22 =3 22.222 22.222 22 32 22.2.2 . . . . . . . . . . . . . . . ...20u.2a2=2>» =.32. 2.32. = 32. 2..=2. =22. 3.=2. = =2. 3 =2. 3.32. 3.33 3 =2. =33 2. 33 3.33 =.3 3 =2 2.32 . . . . . . . . . . . . . . . ...=:.2=2B 22 32 =.32 22 32 22 22 22.22 =.32 22 32 22 22 22 32 22.22 22 22 22.222 22 222 22.22 22.22 22 = =.3 .......2Q2QQ22>P 3 =3 2.23 22 33 2. 33 2.33 =.32 3 2.2 3 =2 3.2.2 2.2.22 22 32 =.32 3 22 =.3 2 222 22.2. =.3 ....22a:2022.2a2.2 =22... .=H2..2.. =.32... .=..2..2... .932... 2.32.... .933. =.3. 322.3. 2.22223 =.3. .2232. =.3. @232 .2232. .= 3.. .2222. .... ........2..._ww2m =.3. =.3. 3.33. 2.. 33 2.2.3. .93. .2222. .332. = 32. .=.2..2. 2.22.2. .2232. 22.22 .222... .93.. .2223... .2222. . . . . . . . . . . . .m...........2.......2_2..“w 2. 23 22 =3 2.2.2 3 2.2 2. =3 2 =2 22 2.2 22.222 22 =2 =.32 22 3 3 2. 2:2. 3 22 3 22 2. = 3.3 . . . . . . . . . . . . . . . . Imm92222222O <fl ao2< 3332 3332 “N222 332 3332 2.332 3332 3332 332 =332 222222 3232 2232 222222 3232 _ 2.2222 M2222 2.2222292 222m no.3. _ _ _ _ _ 222=2222E22oOV|wvL32m2 £33.23 32222.2.232-2=-=.232 o2 322225.83 2.322502% 33222222200 2222 £22230 222 .3223 .232 M2322 3.392912. .m 32323.2. . 20 BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION .. . N.NE N.NE N.NE E..E N.NE N.NE 9E N.NE N.NE N.NE N.NE E.NN . . . . . . . . . . . . . . .335. N.NE 9E E.NE N.E N.NE N.NE E.EE 9E N.NE N.E N.E N.E N.NE N.NE 9E N.NE . . . . 2.5m 9N N.N N.N E.NE N.NE EiEE E.EE N.NE N.NE N.NE NEE E.NE EaEE N.EN N.NN N.NN . . . . . . . . . . . . . . . N-NEEE-EEM E.EE . . . . .. N.NE N.NE N.NE N.NE 9N NN 9.: E.NE N.NE E.NE N.NE E.NN . . . . . . . . . . . . . .532 N.NE N.NN N.NN N.NE N.EN N.NN N.NE N.EN N.NN N.NN N.EN N.NN N.NN N.NN . . . . . . . . . . . . . . . IEEEE N.NE N.EN E.NN E.NN N.NN N.NN N.NN N.NN N.NE N.NN N.EN N.NN N.NN N.NN N.NN N.NN . . . . . . . . . . . . . . . . N28» N.NN . . . . .. N.NN N.NN N.NN N.NN E.NN N.NN N.NE N.NE EiNE N.NN N.NN N.EN E.NN EESENNNE N.EN .. N.EN N.NN N.NN N.EN E.NN N.NN E.NN E.NN N.NN E.NN N.EN N.NN N.EN N.NN . . . . NQEENE E.NE N.NE N.NE N.NE 9E N.NE N.NE N.NE E.NE EiNE N.NE N.NE N.NE N.NE N.E N.NE . . . . . ..=£.$E=o N.E N.NE N.NE N.NE N.NE N.E 9E 9E 9NE E.NE N.NE N.E 9E N.NE N.NE E.NE . . . . . . . . . . ........=§_£_No . woEEfiEnculOv aoN< N.NN N.EN N.NE N.NE 9NE E.NE N.NE N.NN N.EN N.NE N.NE N.NE N.NE N.NN N.NN m1: N.NN . . . . . . . . . . .......=E$=8m N.EN . . . . . . . . . . . . . . . . .. N.EN N.EN N.NN N.NN N.NN N.NE N.NE E.NE N.NE EiEE N.NE N.NN E.NN . . . . . . . . . . . . . . . . . . QEBENE N.EN . . . . . . . . . . . . . . . . . . . .. N.NN N.NN N.NN N.NN N.NE N.NE N.NE E.NE N.NE N.EN N.NN N.NN . . . . . . . . . . . . . . . . . . . . 126M EiNE . . . . . .. N.NE N.E N.NE E.NE N.E N.NE 9NE Eiw 9N N.NE N.NE E.NE N.NN . . . . . . . . . . INENw N.NN E.NN N.NE N.EN N.NN E.NN N.NN N.NN N.NN E.NN N.NN N.NN E.NN N.NN N.NN N.NN N.NE. . . . . . . . . . . . . . . . . . zwfiian woEEEEflEEon-lmv no.5. N.NN N.NN Emu N.NN N.NN E.NN N.NN N.NN E.NN N.NN N.EN N.NN N.NE... N.NN N.NN N.NN N.NE. . . . . . . . . . . . . . QNNENNEE? E.NE N.NE ENE N.NE QEEE N.NN NEE. N.NN N.NN E.EN N.NN E.NN N.NN N.NN E.NN N.EN N.NN . . . . . . . . . . . . . . . . . Z5533 N.NE N.NE N.E N.E EiE 9E N.NE 9NE E.NE N.E N.E 9E E.NE . . . . .. . . . . .. N.E . . . . . . . . . . .........$_NN.EB NEE E.EE . . . . .. 9N . N.NE E.NE N.NE N.NE 9N E.NE E.EE NEE N.NE N.E N.EN N.NE . . . . . . . . . . .......EEEEEQEE.EEEI N.NN N.NN N.NN E.NN N.NN E.EN N.NN N.NN N.NE. NEE. N.EN N.NE. E.NE. N.NN N.NN E.NE. N. . . . . . . . . . . . . . . . . . . . . I-Eui N.EN N.NN N.EN N.EN N.NN 9EN N.NN N.EN N.EN N.EN N.NN N.EN N.NN N.NN N.NN N.E .. . . . . . . . . IEEENEENE E.NE N.NE N.NE N.NE . . . . . . . . . . .. N.NE N.NE E.NE N.NE N.NE N.NE E.NE E.NE N.NE EEN ....Et..eNN£=¢o N.EN N.EN E.EN E.EN . . . . .. 9NE N.NE ENE 9E N.NE E.NN N.NN N.EN N.NE N.NE N.NN . . . . . . . . 15:0 . . . . .. E.NN N.EN .. N.NN N.NN N.NN E.NN N.NN N.NN N.NE 9NE N.NN N.NE N.NN ..................NNN._E.=.EQ woEEEEfiEEcuiraEv EEPE< NEE NEE E.NE NENE ~23 EE.NE NEE NNNE NNNE NNNE NNNE NNNE ENE NNNE NNNE ENNE NNNE NEE...» E.EE N93 AEENEEEEEEEBOV|NENENE Emwwhd wEEEEEEENw-woémz» 8E mEEEErEoNNN EENEEEEoEw NEEEEEEQQ m: dfiEwu E 6.5m Ema x3 NMNEN>< .m NENH 21 , 1890-1946 TREND OF TAXES ON FARM AND RANCH REAL ESTATE 9N2 92: 9mmN 9mmN 9mmNm.mmN 9NN.N N.NN.N 9mNN mmmN 9mN.N N.mN.N m.mmN NmNN 9mmN 9mmm 9mmN.... . . . . . . .........=mm.N NH m-Oiimwfiévllw aom< 9N 9N 9N 9N 9N m.m 9N. 9m N..m . .............mm>mmm 9N. 9N. m.m 9m m.m m.N m.N 9m 9m . . 9N 9N 9N 9N N.m 9m N.m .m.m 9m ..............m3mm m.N m.N 9N 9N. N.m 9m mm m.“ ..........mN>m%N.Nuwm 9N 9N m.N m.N m.N 9m .N N. N. .. a m m.N 2N m.N 9N 9N 9N 9N 9N . . . .. INSNEENNNNQ mm m.N. m.m N.N N.N 9N 9N 9N N.m . . . . ............mNmam.m wonfimficuimmm No.3 N..mN 9mN m.NN m.NN 9N.N 9NN 9N.N m.N.N N..NN 9mN 9N.N m.N.N m.mN . . . . . . . . . . . . . . . N..m ........N.5NNN.NN>N m.m 9m 9m 9m mm 9m 9m 9m 9mN 9mN N.N: N.N: N..mN . . . . .. . . 9m . . . . . . Emmimw 9N N.N N.N 9N mN N.N N.N N.m 9m 9N. 9m m.m 9m . . . . . . . . . . ..........:.N=NN woNNNNfiNNoulaNm s24 m2: m2: N.2: m2: N2: N2: m2: mmN: mmmN NmmN mmmN mmmN N.m: mmmN. NmmN NmmN mmmN N253 NEm .63. m.mN.N 9NNN 9mmN mmmN mmmN 9mmN 9mmN 9NmN mmmN 9N.: 99: mmmN mmm 9N.m 9mm 9S. msN. . . . . . . . . . . . . . . . . . Iowanm-H wNNPN< m.m 9N. 9N. 9N. 9N. N..m 9m m.m N.m 9N. N.N. . . . . . . . . . . . . . . . . . . ..mm>m3N N.N 9N 9N 9N N.N N.N N.N N.N 9N N.N N.N . . . . . . . . . . . . . . . . . imNmNmmNm . 9m 9N 9N 9N 9N 9N 9N 9N N.N N.N 9N .. . . . . . . . . . . ......m8m.N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .................mN>=Qm2. Nm N.m Nm mm mN NN NN mN m.N N..N 9N . . . . . . . . . . . . . . ...:28.NNN.N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IEENQNNNNNQ mN m.m mm m.m 9m mm m.m 9m 9N 9N 9N N.N 9N N.N m.N N.N N.N . . . . . . . . . . . . . . . . ...N3m.:m._m mm 8.3. mm N» 9m m» N.m 9m m.m 9m 9m N.m 9N. 9m N.N. 9m N.N. 9m N.N . . . . . . . . . . . . . . . . ..N::N=.NE mm mm 9m mm m» 9m 9m 9m 9N. 9N. 9N. 9m 9m 9m 9m 9N 9N . . . _ . . . . . . . . . . . . . . ..mm=:.w . . . . . . . . . . . . . . . . . . . . . . imN. 9m 9m 9m 9m 9m 9N 9N 9N 9N 9N 9N 9N N.m 5E mNmN mNN: NNN: mNmN mNmN .N.NmN mNmN NNN: NNN: mNmN mNmN mNmN 2N: mNmN mNmN N.N: mNmN 35.3 Nzi .35. SBNNNNBNNoOVIIwwLmHmH mamas Mfiwfihdunumxvnwga o» 32.88“ wwmsoaw momussoo .3 .322. E 6.3a non x3 om§$>< d .0318 .. i... . ..v.l...fsm..ia.sl..m. 15h u , Lkkh... v .[Vw~r>r Q 22 BULLETIN NO. _702, TEXAS AGRICULTURAL EXPERIMENT STATION Table 3. Average tax'per acre, incents, by counties grouped according to type-of-farminq areas, 1913-46 (Continued) 1929 woom imam Nvw Zefiw Zwuwwcic -bévflm-N . _ E. :~NNNwww¢ -mwwvwb~N ‘Pi w I-li-l 1928 QQWN Iwwu awn -€'fi'® Icwwwcic -mwwmv N - 1-4 :whwNv~wv ~QIOQQQOI>~~ ~v-1 00 v-lvd 1927 @6515 Imam New Iwvé Zmmwvoic -wuwmn-N . _. Iawwummnm -vomwwb~~ ‘? w F74 1926 mum NQWD IMGQN -fi‘fi'l~ :m~wm¢:c -vmwum-N . _. :hOMNfi®flh -wwNvmw~~ '? w Y? 1925 imwv lbQv-l '€'*!'€9 NMN :mc>v¢:~ -mwvN~-N . _. INQQNY-GOENIQ -GbGQMQI'Q§I>v-1N -v-\ ¢> v-u-a 1924 Ivan -mvw Nv-iO NM"? :mNmQc:c -vmvum-N . _. §~mcNwomw -wumwwww~ ' I-l $ PII 1923 ¢QNQD Iwwu Nmv :$§w :nONfiO:® -wmwmm-~ . _. Znwccncmn -wnuwwwwo ' Ifl l\ Ifl 1922 x QQv-{N Iuww umw IMVKG Imimvciw ~05 -uw~mmww - M 1913 Nuwiwwv Ivawwwiu icvammmvw -wuv~nmmv - v Area and county Area 7A v-iwifi :;;:rI:;;.::§:: "4I3:I'wj‘IoI§ =%8~¢u=e%w--6-s §:%1sg8gué§% %> 8*£€e=§=z;==EE_ hfl-uzo-n-n QQ€§QQ§§ omU_MM2=mmmaeD> Area 7B & 7C Blanco................. §:¢1£?E§2 $g§1:;§i$ 5E§§E§$J= 566=a:2z$ TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 23 £ uvmwiwewwawmmvv :>waw:m§~¢ m nmwc-vmvwmmmab~ -Namw-w-on F? —1 F! - -w< I-u - w-lv-l w .... . . g 3 amu~----mw-wmmm b-nww 3 2 NM¢h -um-m:w~ -saw----~é . . . _ ...._~ g I Q I . I I I Q :1; bvooeo -cw w-u-uvh qlgaa; . . . w *’ m mama -wv-m~h~ Rmcw - mm 1-1 - - 1-1 I-uu - I-q w . . . . <1!‘ a cvmI-u-r -c ~oo ~G5v—4ln<9 awrvcr: - - -N M m Nwmb -b-mm-Nwmw mvww -5» P1 I-u I . . F; . .,_¢ c» - ~ 3 vc-m--Nmmu-mmwm -mamas:-~~ w m mv-n--hvwm-mum~ -Nmwwwd-dw g3 v4 - - - - I-u w-l v-l w-u-r Q . H m ; ~w>mmvammwmo~mw uwwuumvmvw M m mmmwvvwvwvvm~m~ wmww~w>c~m g I-u n-r F! N wu-uI-a ‘Ii E 3 NM~vhbwNN¢~¢mvw mommwmwwmu Q m mmmwvvuvwmmmNu~ >m>wwwuc~e qq I-l F! F‘ Fl FIIIQFI I ‘H Q g ~mmwwwwwv~~~cvw awowwucemw 0 m mmmwvvbmwmmmmufl mmmmmwmouw Q‘ I-l I-l F4 F1 I-lI-iiii h Q 3 wvmwembwbvmhvmm Nwomhaaomw 3 a NmmmvvwnmmvNva~~ wmwwgm>m~w P1 I-I I-I I-(Fi M _§ S mwhcuwwmwmmwuvm wwuvwwvcmu E a NvvuwvmNmvmN§~~ >¢wm£wwa:m Fl I-i Ifl o “ ‘ 0 3 3 mvuwmmvwwvmwcnm ewmvfiwwmmw Q m NmvwvwmmmvmNfi>~ >2>m:www:: _ , Q g g wvawmmvwaawwwmu Nwwmwmwmmo 2 m Nmvwvvwmmmmu:>~ m:>m§www:s an " ' Q g mwmcwwwumcmwvvh wmmawcmmuw $ m NNm>vmwmmmmN:m~ wsmmgmhams g I-l Iq l3 O m wmmcowmcummvwcm oamammmnmv Q m I I I I I I I I I I I I I I I I I I I I I I I I Q m NmwwmwwN>muNN=~ uumvwvwwww Pg: I-a mp1 I-u-c In mm J g >m~o¢~c¢ew~wwom ¢OWMHmHb@N E c: Nwz~w1omc>c~u~meu~1~a=~ fibfiibfilfiWbbv-H-l o F! I-l F1IIIF1 @ Fiiq 0 Q 3 ~wmeccac~w~~~¢w ecuawmmwmw '” m mvnumwwNmwmmww~ mommcmbwuu u; w: I I-n IIIQIFI1 Q PIP-l P .. g 3 mum-mm:-mmmmo-w --hmvehwww Q mvw-vma-hmvnv-~ --vvcwwhwm s I.‘ I . F; I I IF; w I-H-q >4 I I: IIIIIII III: II p I I I I I I I Q I I I I I I a I I a) I I I I I I I I I pa I I I I I g0 ‘E I1 IIII 'I'I.'II 211:1 II Q) Q I I . I I I I I . I a I I I I I I I - I Q I: g: II. _ I . . I I: c!) I . . . . . . .: . ‘.--1'.‘ I:.. II" I'I- u 3 -- -. ‘Q. 0.9 ¢ -" ' n , ._M.‘_._ , . ..___... a CYJ q §:lzu§._‘- b::..2.; cg; ” °o“°-°>~=v ‘-000 ~'a'--:=“ Q I. IIIO _I- I-Iifl-I v86 I- . m ~ < Ixqm ;°c“Q~¢o u> u°aWm-co: u mil Fiim-"iun- -— q: 0 hump "g ummowmxiI-zéiw o 0 l: l: ' < < 24 BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION N.N= =.=2. 2i; =.== =.N2. ==== =2NN =22N .22.... .222... =22 2.2.2 N.N 2.N 2..== =22. 2..= =.= =.2N =.=N .2....2.N... .=H=N: =22 =.= 2.2.22 Emu =N=2 =N=2 .25 S: 10b ha»: lQv-i =N=2 =2. =2. s=N A32 =N=2 .== dw dew N=2 2.N2: 2.222. N.=N =.N2. =25 =.=NN =.==2 =.== =2= .2...2.... .22.... =22 2..= 5N =.N =.== =.=N NE. N.= 2..=2 =.=2 .=H=2. .=H=2. ....=N ==N =N=2 NN=2 2.2.N =.NN N.NN N.=2 N.=2 =.2.2 =.=N =22 =.=2 . . . . . . . . . . . . . ..=22.==.2 52m === N.2.2. 22.2. =.=N =2.N 2..NN 2..=N =.=2 “=2 . . . . . . . . . . . . . . . . ....==8=Z =2 =92. =.=22 =.=22 =.=2 =.=N2 =.== =.== === =.N2. =.== . . . . . . . . . . . . . . . . . ..==2=2.222 =.==2 =.== === =.N2. =.== =.N2. =.== =2.= =. .2....=.. .NU=.. 3N: .2.HN... .212... .222... .=..2... .22”... =2. =.= =.= 2.= N2. 2.2. N.2. N. 2..2 =2 =2 2.2 N.2 =2 N.2 N. =.=2 22.: =.=2 =2.2 =.=2 =.N2 =.22 =. =2. =2. 22. =2. 22. =2.. N.= =. =22 =22 2.=2 2.N2 2..=2 >.=2 2.= N. .=H=.. .=H=.. .9»... .=H2.... .=H=.. .=..N.. .=HN.. .22“... =.2N =.NN =.=N =.=2 2.2.2 =.=2 2.=2 2..=2 . . . . . ... . . . . . . . . . ..==3=S< w 220.52 2N=2 =N=2 =2=2 =2=2 i=2 =2=2 =2=2 2.2222 =2=2 32:28 2:5 =22. AwwssfizoOvlww-mfimfi .===.2.= .w222222.2=w-wo.-o2§= o» wcfliooom “$323M ==$2222o= >22, .323 222 6.20m .222 22.3 ===$>< .m w2n=H 25 TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 v.2 9B 9mm Nfim N.wv F? m4? 9mm F? 9mm 93 “.3 Qém Euv wvv 9mm 9E ...............£.,.t§m 5w *3 we» >45 v.3 m...» f? 9E. 1% m8» N6» Emw “.3 mam m8» v.2 o6: Q3 . . . . . . . . . . ..........mouo:Z wo::3:cu.\¢~ x93 NJX: wNNN NRmN EomN bQLN 924.. vNNN 5w? néwu =43» MNNN 93m 9R» 9S” ~53 3N5 9w? .. . . . . ..............&EEI w.w~N E~=N 92: Mix: N52 =52 MAX: MAX: 9S: 92: “.53 =.E~ ENA: ~52“ “an? 95w . . . . . . . . . .=e.._oEwU wounflnoula no~< NQN vNN mg: MZQN 93 ENA >4: m4: v.2 m4: n42 EA: wQL 9mm =s~ 92. . .. . . . . . . . . . . . . . ..a_n>.aN bv Em N.N MN. w.» w.» Em N.N wN wN EN “ZN Em. w.» we we we . . . . . . . . Iii? m.» v.m w.» Eb Q.- as b.- h.- Q5 N5 mi 9w a.“ 92 c.- 9E .. .....¢==5§ m5 . . . . . . . . . . . . . . . . .. “Y: w.N~ Em; m5; N.N~ N.N~ N.N~ E2 E: E: c.N~ m1: E: . . . . . . . . . . . . . . . . ..o:am wH . . . . . . . . . . .. a ~ m; a; NA N.N N.N “A w; o.N EN v.N EN N.N N.N N.N 525:0! m.~.~ m. 2 . . . . .. 53 m. A: w.vN wvN 9mm n42 “.2 v.¢N MQN esu hNN NTwN wan 93 2-0.3 E: Em . . . . . . . . . . . . . . . . .. ma Em m6 ma Ev Ev m.» m.» 9v av N.m 5w m5 3cm E: v.2 . . . . . . . . . . . . . . . . . . . . . mNw ~..N~ m4; c.N~ N.N~ mimfl m4: v.2 EeN w 2 wNN wAN . . . . . . . . . . . . . . . . . . . Icih E2 . . . . . . . . . . .. .. s41 9w w.w 5w m6 m6 m6 mA: vQA v.2 Q: N4: E~N . . . . . . . . . . . . . . . . . 785G wg; m m: a 3 m4; 9M: f2 NA: EA: 92 92 v.2 ~12 9D =4.» QNM =3. . . . . . . . . . . . . . . . . . . . . . . . Iii-HRH . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. m.» h.» m.» a.» w.» Em m8 c.w 5m “in Em m5 ..................lav-cam m NN v cN QNN m NA h MN E~N 95 mNN MEN EmN wQN v.3 EmN v.3 m...» MQN 9m» . . . . . . . . . . . . . . ..%82:< wo=-G:cu\w a0~< 33 $3 32 2.2 Nvm~ $3 =2: fix: 3.: >2: 33 m2: Ex: m»? NM“: :2: =22 55:60 “I; 6on4‘ Awwsfipcouv|wflflmfimfi axis msmsimw-fifwmmp S. @5583 wwmsogw wompssoo an .323 E 6.5m fig v28, ww§8>< .m oEmH “fr. w? IP.\3il.K_»n. FP..PEP>AIL. .EF»\LL . 26 BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION w.2 22 2 2 2 22.2 2 222 22.222 2 2 2 222 22 2.2 w.2.2 2.2.2 22.w2 w.w2 22.22 22.22 w.22 w.22 . . . . . . . . . . . . . . . . ..E2222E.222 . . . . . . . . . . . . . . . . . . . . . . .. 22.22w 22.ww 22 ww 22.ww 22 2w 22.222 22.222 22.22 22.22 22.2 22.2 22.w2 22.w2 .. ................=222:2o . . . . . . . . . . . . . . . . . . . . . . 222 229:2. 22.2222 2.2 22.2.22 22.222 22.w22 22.2222 22.22w 2.ww 2.222. w.222. 2.222. 22.22 22.ww 22.2w w.2w 2.ww 2.22w . . . . . . . . . . . . ....2E2.:.2.2. 22.2w 2.22m w.2w 22.2w 22.222. 22.2.2. 22.2.2. 22.w2. 22.22w 22.22w 22.w2. 22.ww 22.2w 22.22 22.222 22.2 22.22 . . . . . . . .5255 . . . . . . . . . . . . . . . . .. .. 22.ww 22.22... 22.2.22. 22.22. 22.2.2. 22.2.2. 22.22w 22.22w 22.ww 22.ww 22.22w 22.22w 22.22w . ...::822222o <2 2222. 2.2w 2 222.. 2.22m w.222.. 22.2222 22.22w 22.22w 22.22w 22.2w 22.22w 22.22w 22.ww 22.22w 22.222 22.2 22.22 22.2 . . . . . . . . . . . . . . . .......22m22> 22.ww w.2w w.ww 22.22w 22.2w 22.22w 22.2w 22.2w 22.2w 22.2w 22.2w 22.22 22.22 22.2 22.2.2 22.2 22.w2 . . . . . . . . .............82:2.2 2.22.2 2 22w 2.222.. 22.22w 22.22w 22.22w 22.22w 22.ww 22.2w 22.22w 22.22w 22.2 22.22 22.22 22.22 22.2.2 22.2 . . . . . . . . . . . . . ....22=w222282 w.2w 2.ww 2.ww 22.2.w 22.2w 22.22w 22.2w 22.ww 22.2w 22.2w 22.2.w 22.22 22.22 22.2 22.2.2 22.w2 22.w2 . . . . . . . . . . . . . . . ......2::222 w.2w 22.22w 22.2w 22.22w 222w 222w 22.22w 22.22w w.2w w.22w 2.ww 22.2 22.222 22.2.2 2.2 22.2 22.2.2 . . . . . . . . . .......22222222 22.22w 22.22w 2.ww 22.22w 22.2 22.2 22.22 22.222 22.2 22.2 22.22 22.22 22.22 22.2 22.2 22.2 22.2 . . . . . . . ...........2::2222mm2.2 22 a .2< 22.22w 2 2.2.. w.2w 22.2w 22.2w 22.22w 22.22w 22.22w 22.2.w 22 2w 22.22w 22.22 22.2 22.222 22.222 22.2.2 22.2.2 .....................w==2222 22.22w 22 2w 2.2w 222w 22.2w 22.ww 22.ww 22.22w 22.22w 22 22w 22.22w 22.222 22.222 22.2 22.w2 22.22 22.22 .. . . . . . . . . . . . . . ..m22222222222m w.2w 22.2w w.2w w.2w. 22.2w 22.22w 22.2.w 22.ww 22.ww 22 2w 22.222 22.222 22.222 22.2.2 22.2.2 22.2.2 22.2.2 . . . . . ..222“22222222“.2.m2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.ww 2 mw 2 22w 22 22w 22.2 22.222 22.222 22.222 22.22 22 22 22.22 22.2.2 22.22 22.2 22.22 22.22 22.22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m m ww w.2w 22 2.22 m 22w 22 222 22 222 22 22 22.2 22.2 22.2 22.2 22.2 22.2.2 22.w2 22.22 22.222 22.222 . . . . . . . . . .............2..2.222:<2222 22. fl .- 22w222 22w222 2w222 22w222 2w222 2.w222 ww222 ww222 2w222 22w2..2 222222 2222 22222 222222 222222 2.2222 2222 22528 2252 .2223 s AwosmmpcoOvlwwLmfimfi $222222. m22222222ww¢oé2§2 222. 222222220322 22222222222 $322260 25 232222.222 222 .9202». .322 22.w2 wws2m>< .m 0322B 27 , 1890-1946 TREND OF TAXES ON FARM AND RANCH REAL ESTATE 5.2.2 5.nN . . . . ... 2 2.2 552 n52 252 N.v2 5.v2 n 52 552 2.N2 5.2 N52 v.2 . . . . . . . . . . . . ..:3:Ea2.2 v.NN N.N. 5.NN N.NN N.2N 5.52 5.5N v.5N 5.2N 2..5N 2..5N n5N . . . . . . . . . . . . . . . . . . . . . . . . ..=5.2.5O . . . . . . . . . . . . . . . . . . ..@a=vmOm . . 2.5=E2=55||m2N2 55.52 v.Nv n.Nv 5 Nv N.NN n 5n N Nv v.vv n 2v w 5N 52v 5 nv 5.vv v5v 5.55 2Lnn 2.v5 N55 . . . . . . . . . . . . . . . . . ..2:a2._5,2. n.2.N 2..5N 2.NN N.NN n vN 5 5N 2. NN 2 NN . . . . . . . . . . .. v 2N 2..5N N.NN n5N 2.52.. N.Nv 25N . . . . . . . . . . . . . . . ..:3:5Q . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5.2.N 55N 2. 2N 5 NN 55N N 5N N.NN N.NN 55N NvN . . . . .. . . . . . . . . . . . . ......5~255O 255::22:ov\2 2.NN 5.5.2 2.N2 2...N2 2..N2 5N2 2..22 5 22 2.v2 2.2.2 5N2 5 N2 2 v2 v.n2 N52 N.NN N.NN . . . . . . . . . . . . . . . 125522 5N2 .... v.N2 5.52 N.N2 5 22 N.N2 5N2 N.N2 N.N2 5.v2 v 52 252 2..NN 5.NN N.vN n5N . . . . . . . . . . . . . . 1.255.222 N5 5.n2 552 2.52 N.n2 2..v2 2.2.2 552 552 552 n52 2.52 n52 n.2.2 2..5N n.NN N.NN . . . . . . . . . . . . . . . . ..2:S=m§ . 2.5:E2:5Q|N2 552v. N nN N 52 n52 5 52 N 5N 552 5.2 552 N.nN v vN 5 5N N.NN 5.NN n5N 2..nN 2.5N nSN . . . . . . . . . . . . . . . . . . 155:3» . . . . . . . . . . . . . . . . .. 5.52 n5 2.5 m5 n.2. 55 N.52 5.52 N.N2 N..N2 v.N2 n5N 2..NN ..................m:5.2552m n52 . . . . . . . . . . . . . . . . . . . . . . .. n52 5.v2 2.v2 n.n2 2.52 v.2. 5.52 n.N2 n5 5N2 N.5N N.NN ................25..5.22552S=2m . . . . .. 5N2 5N2 N.n2 N 22 N.,N2 5.22 2.N2 5.22 5 N2 N.N2 5.22 2..22 5.N2 5.n2 5.52 ................o2:2~2 25A N52 n52 N 52 N22 2. 22 2. 22 2.N2 2.N2 55 5.5 55 5.52 v.22 2.N2 N52 NnN v.vN . . . . . . . . . . . . . . . . . . 1.2552. N.2.2 v52 n 2.2 2.N2 N5N 552 5.52 5.2N N5N n.n2 N52 N52 2.v2 552 5.2.2 55N . . . . . . . . . . . . . . . . . . . . . . . . ...S_.2m v 22 n52 . . . . .. n.v2 552 2.52 v52 N52 2.v2 n.N2 2.n2 N52 N52 v.2 n52 v.nN N.2N . . . . . . . . . . . . . . . . . . ....522u._< 2.5::22:55l22 55.5 52.2 nv52 vv52 Nv52 _ Nv52 _ 2v52 I 5v52 k 5N2 N552 2.N2 2 5N2 2.52 v22 NN52 NN52 _ 2552 _? 5N52 .3535 2E5 55.52 _ _ _ _ . A255s222fi2oOv|5v-N252 £55.25 m=222225.2-..2o-522.22 o5 M55252!» 2.522592% 552522505 23 2552255 E .5255 .2522 M55 55§s>< .N 535E 28 BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION ».»= 4.4» ».»» 4.4.» =4» =.»» =.»4 =.»4 =4» =.=» =4.» =.»4 =4» =44. =44. =44» 4.4» . . . . . . . . . . . . . . . . . . .4422». 44.»... ».44 ».»4 4.=4 =44. =44. =44. =44. =.»4. =.»4. =.»4 =.»4» =44» =.4» =4.» =.=» =.=» . . . . . . . . . . . . . . . ..24=_»4:4=w =4» =44» =.»» =.=» =4.» =4.» =.»» =4» =4.» =.»» =44» =.»4 =.»4 =.»4 =.»4 =.»4 =.»4 . . . . . . . . . . . . . . . . .....::$44 444.4 4.24. =4.» =4» =.=» =4» =.=» =.=4. =.=4. =.=4. =.»4... =.=» =.=» =.»» =44» =.»4 =4» =44 =.»4 . . . . . . . . . . . . . . ..E5E»=_43 4.4.» ».4=4 4..4.=4 4.44» =.»44 ».==4 4.4.=4 ».»=4 44» ».»» 4444» 4.»4. 4.4.4. 4.»4. ».44. =4» ».»» . . . . . . . . . . . . 4354844 444.» ».»» 4.4.» ».=4 =.»4. =.=4. =.»4. =.»4. =.»4. =.»4. =44. =.=» =4» =4» =44» =.»» =.4» . . . . . . . . ..=.:...5z ».»4 44.4.4 4.=» ».=» =.4.4. =.»4. =.»4. =.»4. =.»4. =.»4. =4» =.»» =.»» =.»4 =.»4 =.»4 =.»4 . . . . . . . . . . . . . . . . . . 18242 ».»» 4444 =.=» =44 4.4.4 44:. ».»4 4.»... ».4.= m4» m4» 4.»» 4.=» 44.4.4. 44.4.4. ».»4. 4.4» .................=§:$.4=2 4444. ».»4. 4.4.4. 4444. =.»» =.»» =.=» =.=» =.»4. =.»» =.»4. =4» =.4» =.=» =.»» =.»4 =.»4 . . . . . . . . . . . . . ....24=4m2=44 =.»4. =.»4. =.»4. ».4.4. =.»4. =.=» =4» =.=» =4» =4» =4» =.»4 =.»4 =.=4 =.44 =44 =.»4 . . . . . . . . . . . . . . . . . . 1.3.42.4 =.=» =4» =.=» =44» =.=» =4» =.»4. =.»4. =.=» =.=» =.»4. =.»4. =.=» =.»4 =.4» =44 =44 44444 4444 44.4.» =.»» =44 =.»4 =.=4 =.=» =44. =4» =.»4. =4» =4» =4» =.»» =.»» =.=» .=H»4... =44. =.»4. =.»4. =.=» =.»4. =.»4. =.»4... .=.44.. =44. =.»4. =.»» =4.» .=.»» .=.4..». .=.»». =.»4 =.»» =.= =.»» =.»» =.»» =4» =.=» =4» =4» =4» =4» =44 =.»4 =.»4 =.»4 =.44 =.44 =.=» =.= =.»4. =.»4. =.»4. =.»4. =.»4 =.»» =.»4. =.»4. =44. =.»» =4.» =.=» =44» =.4» =.»» =.=» =.»4. =.»4. =44. =.»4 =.»4. =4» =4.» =4» =.»4» =.=» =.»4. =.»4. =44. =.=4. =4» =4» 4..»44 44=4 ».»=.4 4.4=4 =.»=4 =.»=4 =.»=4 =4=4 =4=4 =.»44 =444 =.»4 =44» =44. =.»4. =.=4. =.»4. =.»4. =.=» =4» =.»4 =.»» =44» =.»4. =4» =4» =44. =44. =.»» =44» =.4» =.»» =.»4 =.»4 =4» =44» =44» =4» =4.» =4.» =.»» =4.» =4» =4.» =.»4 =.»4. =4» =4» =4» .=.=» =.=» 4..»4 ».»4 4.»4 4.»4 »44 =.»4. =.=» =.=» =44. =44. =.»4. =.»4. =.»4» =.»» =.»» =4.» =4.» 4.4.4 =24. »»»4 »»=4 4»»4 44»=4 »»»4 4.»»4 »»»4 »»»4 44.444 =»»4 =44: .»4»4 44444 4.4444 44444 4.4444 »4»4 . 445.8 4:3 8.44. 44a==4_444=3l»4.-»4»4 .w»».4.» »444E4»4-4=-»44»4 8. 44444444448» 4444444494.». wwEasou 43 £4443 444 43o.» .424 44.3 0.4.2944. .m 4.3mm. 29 TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 ~.MM MvM MMN NNM MRM N.MM N.MN vMN N.MM MMM ~.Mv N.MM v.MM <3. uvv MNM uNM MMM v.MM MNM NQM “IMM M.MM MKM MSM M.MM N.MM MMM M.Nv NSv EMM N.MM —..-M MMN N.MM NMN M.MN M.vN fifi nvN M.NN ENN EMN v.MN M.vN v.MN N.MM MMN N.MM M.vM MMM _ vM MMM v t... MNM “NM M.vM MNM M.MM N.mv M.vv M.Mv “.3. MQM 5.5 M Mv MMM MMM vMm hvM bMM MMM MEN nvN m MN M hN v “N v uN M MN MSN v.MN M.mv 93 MMM v.MM MMM M MM NENM N.Mv 52. bMv .52. ~23 MNM MMM N.MM MNv ~.Nv N mv ~ Mm Mév M.Nv Mvv mMv N..o.v vMM M.MM MNM M.MN hNM N MM N vM N MN M.MN N MN N.MN MEN M.vv f: mam MMN N.MN NMN MMN M nN MEN M MN MMM MMM f? MMM Mvm MMM M.Mv N.mv vMv M MN MMM EvM M MM vMM MMM MMM EMv Mvv M.Mv N Mv mMv M Mv M mv M Mv M Mv M.Nv mMv v.5 MAN MAM N.vM M MM M MM M MM M MM MvM M Mv M.Mv 5E MMv N.MM. v.MM MMM b vm MNm MMM M vm MMM ~ hm hMM =5. MMM M.vM M.mv MMM M vv M.Mv M.Mv M vv hvv u vv mMv v.MM Mvv Mvm MMN MNM MINM #2.. M hN M MN n MM bMN M.MM MQM MQM N.MM M.Mv MAM N Mm MNM MMM N.MM MMM MMM MJM MMM “Mm hMM MMM N.MM M Mm MMM N.MM v MM MM“ MNh EMh vMM MvM M.MM~ . . . . .. M.Mv N.Mv Nfiv m Mm h Mv N.Mv mMv mvv N.MM N.MM MMM _ MM N.MM MMN M MN mSv M.MM #2. N.MM ~.Mv M MM M.Mv N.MM bMv N.MM MMM. N.MM m Nv 53 MNv M vv 5E. v.2. f? 53. 5S N Mv uNv M.Mv M.Mv MNM MMM MM» $3 E m2: E $3 3.: MMMN MMMN bMMw MMMN MMM~ vMM~ MM“: NM“: NMMN _ 3;: 2.2 _ NvM~ A©05§CGOUV|||wv|mHmH “wsmim Mcwfihmwéfilvmhp op wcmioouw wwmsoaw mwwvcsoo >5 .323 E 6.6m awn x3 ww§$>< GUI-O QWQOPIQM§QQO MMMN . . . . . . . . . . . . . . . . . . . .253? . . . . . . . . . . . . . . . dmi-awaflmv IIIIJ-awom woafifi~oullmv~ no.3 . . . . . . . . . . . . . . . . EQm-EQIGMP . . . .__§£8m, . . . . .Ohhfl>flz . . . . . . . . . . . . . . . . . . . . . .GGGGQQUS . . . . . . . . . . . . . . . . flvr-QMWQ-bmwfl . . . . . . . . . . . . . f-NENQ . . . . . . . . . . . . . . . . . Qnfiu-MMQNVM . . . . . . . . . . . . . . . . . . . GCMEJOW MQ::3:oo|\..N §=N ....=N =.=. =.NN =.NN =..N =.NN =.NN N... w... wN. =.N. m... w... =s ww . . . . . . . . . . . . ..2:..:9.o w..N w..N w..N w..N =.=N =.=N =.=. =.w. =.N. =... =.=. =s =.w =... =... =... =... . . . . . . . . . . . . . . . . .......$=o w... =.w.. N42. =.w.. =.=.. =.=.. =.N.. =...." =.N.. =...N =.=N =.N. =.=. =... =.=. =.w =... . . . . . . . . . . . . . . . . . ......=;o =.wN w..N =..N N..N =...N =.wN ...w. =.w. =.=N =.=. =.=. =.w. ..=. w... =.=. =.w ww . . . . . . . . . . . . . . . . . . . ..2a=m =.=N =.=N =.wN =.wN =.wN =.=N =.NN =.w. =.w. =.w. =.w. =... =.=. =... =.w =.= =... . . . . . . . . . . . . . . . . ..==w6.:.< .3. $2 N.=N ..=N =.=N NwN N...N wNN wwN =.=N =.wN =.NN =.=N =.=. N.=. =.=. =.... =.N. =.w . . . . . . . . . . . . . . . . . . $.82...» NNw =.... =.N.. w...» ...ww www =.N.. =.... =.Nw NQN =.wN =.=. =.w. =.=. =.w. =.w. =.w. .. ............=8w=...m§> =.=N. www www ..ww =.Nw =.N.. =.N.. =.wN =...N =...N =...N =.=N =.=N =.N. =.w. =.w. =.=. . . . . . . . . . . . . . . ..S~>=.. mew w.=w =.=N =.NN =...... =.wN =...w. =.ww =.=N =.wN =.NN =.wN =.=N =.w. =.w. =.w. =.=. . . . . . . . . . . . . . . . . zwwmwwhé. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . .. . .5 =.... =.... =.N. =.N. =.w. =.w. =.w. =.N. =... =.=. =.N. =... =... =... =.=. =.w =... . . . . . . . . . . . . . . . . . . ....w:=w N..w =.=N ..Nw ....w =...w =...... =.wN. .1... =.... =.=N =.w.. =.=N =.NN =.wN =.wN =.w., =.=N . . . . . . . . . . . . . . . . . .6315. =.w.. =.NN. =.ww =.wN =..w =.w.. =.=.. =.=N =.=N =.=N =.wN =.wN =.NN =.=. =..N =.w. =... . . . . . . . . . . . . . . . . . 32.3 2. =.=N =.wN =.wN =.=N =..w =..w =.... =.wN =.=N =.wN =.Nw =.=. =.=N =.w. =..N =.... =.... . . . . . . . . . . . . . . . . . . .....$mx o... w»... =N=. wN... NN... =N=. wN... ..N=. wN... NN... .N=. =N=. =.=. w.=. S... =.=. =.=. S... =.=. 35.8 E3 =93. AwwssBz=Ov||w..-mHmH .m.ww..w w...=...&-.=-@....= 3 wfiwwooww wwmso..w wwficsoo .3 6.2.3 n. 6.0a .3.» x3 =w=$>< .m ofinwm. 31 TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 N.N2 w.N2 2.N2 2 22N 22.22N 2.22N N 22N 2iNN NNN N NN w.22N . . . . . . . . . . . . . . .......2.2.2.>> N222 N.22 22.2 22.N2 N.w2 2.w2 N.2 w.2N 2.2.N N NN 22.NN . . . . . . . . . . . . . . . . .....22EN22D Q . . . . . . . . . . . . . . . . . . . . . . . N.22 N N2 2.N2 N.N2 w.N2 N.N2 w 22N N NN N.wN 2..NN N.22N . . . . . . . . . . . . . . . . . . . 12:22am . . . . . . . . . . . . . . . . . . . N.22 2.N2 N.N2 N.N2 N.N2 2.N2 2.N2 N.N2 22.2.2 NNN 2.N2 . . . . . . . . . . . . . ..N2282.N3Nz N.N2 22.N2 N.N2 w.2.2 N.22 2.2.2 N.22 N.22 N.N2 N.wN 22.2N . . . . . . . . . . . . . . . . . . 12252 N.22 N.22 N.22 2.w2 2..2N 22.22N 2..wN N.2N N.NN N.2N 22.2N . . . . . . . . . . . . . . . . . . ..=2.2:22>2 2.N2 N.N2 N.N2 2.2 N 2N NNN N NN w wN 22.NN w NN 228w . . . . . . . . . . . . . . . . . ...22.2N=2.N2 2.22 2.222 N.22 2.22 22 22 N.22 N.222 22.22 N.22 22 N2 22.N2 . . . . . . . . . . . . . . . . ..=2.N2._._NN2 N.N2 N.N2 22.NN N NN 2. 22N N.22N 2.NN 2. 2N N.wN N NN NNN . . . . . . . . . . . . . . . . ..@822r.22o N.22 N.22 N.22 N 22 w 22 2.N2 w.22 22.N2 22 2 2N w.2N . . . . . . . . . . . . . . . . . . . . ZNNNO NNN N.wN w NN w NN N 22N N.22N 22.2N 22.22N N.2N N.22. w.22. . . . . . . . . . . . . . . . . 22:50 N.2 N.2 2&2 N.2 N.N2 N.N2 N.N2 N.N2 2.NN N NN w.2.N . . . . . . . . . . . . . . . . . . . 1222.22 22 N2 22.N2 N.N2 N.N2 N.22 N.N2 N.2 N.N2 2.N2 N.2N 22.NN . . . . . . . . . . . . . . . . ..=222..22:2< ,mw®iimui¢0\< .m 223mm. N O I T A T s T N E M I R E P X E L A R U T L U C I R G A S A X E T 2, 0 7 O N N I T E L L U B 32 _ ; ww w S ; Nw w S. w ww Nkv w ww w ww w ww N ww ; wN w w; w N; w ;; w w; N w; w ;; . . . . . . . . . . . < Jfiwéwm < .m wink 33 N.NN N.NN N.NN N.NN A.NN A.NN N.NN N.NN N AN NAN N.NN N.AN N.NN N.NN N.NN N.NN N.NN .. . . . . . . . . .........£uAGofl uQ=§2~oo| N.NN N NN N.NA A NA N.NN NAN N.NN NAN N AN N.NN N.NN N AN NAN N.NN N.NN N.NN . . . . . . . . . . . . . . . . . ..N=ENNNA N.NA N NA N.NA N.NN N NA A NA N.NA N.NA N NN N NN N.NN N NA N NA N.NN A.NN N.NN N.NN ZJIJJ...Ifncmhou-Aoi A.NA .. N.NA N.NA N.NA N.NA N.NA N.NA N NA N.NA A.NA N.NN A NN N.NA N.NN A.NN NAN . . . . . . . .uwr.~AMA.NA.:..AuA:xN.~N..m%maoN< NNNA NNNA NNNA NNNA NNNA _ ANNA NNNA NNNA NNNA NNNA NNNA NNNA NNNA NNNA NNNA ANNA NNNA N258 NE. .83 TREND OF TAXES ON FARM AND RANCH REAL ESTATE, 1890-1946 AwwsczzoOYlwNlmfimfi Nwflwhfi wEENNMQNINQNNN B MANNENNNN wwmsopw NNEANAANN N%Q .328 N: JNNN Nwm N28. Pwflhm>< .m NENE 34 BULLETIN NO. 702, TEXAS AGRICULTURAL EXPERIMENT STATION %@=..s..oo v I555: %% 5% m % 5% 5% 5% 5% 5% $5.; 5% 5% 5% 5% 5% 5% 5 5 M5“. 5%. 5%.. 5%. #5“. ~45 5% 53. 5%. 55 5%. 55. 5. m. . . m .% Q4: 5% 51% 5% 5% 5% 5% 5% 5%. 5% 5.5 QQN 5% 53. . . . . .. 5.5 55 53. 55 5% 5% 5.5 55 5% 5% 5% 5% 55 5%. 5% . . . . . . . . . . . . . . . . ..E.E@u2. 5% 5% . . . . .. 5% 55 55 55 55 55 5% 5% 5% 5% 5%. 5% .55.. 5%. . . . . . . . . . . . . . . . . . . .5155 7 7 wuE-Sscolnvwfi n95. 55 5% 55 55 5% 5% 5% 5.5.. 5% 5% 5%. 5% 5% 55 5 5 5 5. . . . . . . . . . . . . _ . . . ..=.:.=.£B 5% 5% 5% 55 5% 5% $5M 5% 5% 5% 5% 5% 5% 5% m. % . . . . . . . . . . . . . . . . . ..fiw..wzm$ . . . . . . . . . . . . . . . . . . . . . . . .. mém 55mm up‘... wém 5% mdm 5mm 9am . . . . . . . . . . . . . . . . .. 4m . . . . . . . . . . . . . . Iau-c a 5% 5% 5.55 5% 5.5, 5.5. 55 5%....“ 53. 5.3. 55. 55. 55 55 5% 5 .5 . . . . . . . . . . . . . . . . ..=..8_2:. 55 5% 5% 5% . . . . .. 5% 5% 5% 5% 5% 5% 5% 5% 5% 55 5 . . . . . . . . . . . . . . . . . .._:....m tam m5: . . . . . . . . . . . . . . . . . . . . . . .. mdm 5mm 5mm mdm miom 5% 55mm m.mm 5mm 9mm w. M52 . . . . . . . . . . .....cua._o_cO 5% 55 . . . . .. 5.5 . . . . .. .555 53. 55. 5%.. 5%.. 55. 5%.. 53. ........:_.::~o .52. 55. 5% 55 5%. 5.5 5% 55 55 5%.. 55 5%. 5% ........E.§Em 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5.5 m. 52. . . . . . . . . . . . . . . . . . . .4553. umnzflccu|mw~ no.5. _ _ _ |:|| |[I|||!| Ill r||| l[|1:1|1n Ill |li-lll. |I| Ila] Il1| liiaill1l 3% m2: 3% 7 55% ~22 IA: 3% 55% 55% 5% 5% 5% QM“: A 55% 5% :2: $.52: 3:55 E; wou< . >l|‘l."\§. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..._o=a>> 5E 53 53 5mm 5% 53 5% 5% 5% 55. 55.. 5% 5% 5% 5% 5E 5% . . . . . . . . . . . . . . . . . . :m»=@._m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.“. ....................fig: 5% 5% 55 55 55 5% 5% 55 5% 5% 5% 5% 5% 5% 55.. 55 .555 . . . . . . . . . . . . . . . . ..=..m.6u2. 52. 53. 5%. 55. 0.5.6 52. 0A3. 5% 55 5% 5% 5% 5% 5% 5% 5% 5% . . . . . . . . . . . . . . . . .2w._%_%5...< 5% 55m 5S. 55 5% 5% 55 5% 5% .55 5% 5% 53 5% 5% 5% . . . . . . . . . . . . . . . . ..=2:£3 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5E 5% 5% 5% 5% . . . . . . . . . . . . . . . . . ..£._33> 55 55 53 55m 55 55 55. .55. =45 53. 55 55 5% 5% 5% 55 . . . . . . . . . . ...::..»..52 5% 55 5% 5% 5% 55 55 5% 5% 5% 5% 5% 55 5% 5% 5% . . . . . . . . . . . . . ..w.5%w% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ...............w:mfi 5% 5% 5% 55 55 55 55 5% 5% 55 5% 5% 5% 5% 5% 5% . . . . . . . . . ..£:E.._..0 . . . . .. 55m 55 53 5%. 52. 5% 55. 55 55 5% 5% 5% 5% ==.::..o . . . . .. 55 55 55. 55 55 55 5% 5% .555 5% 55 55 55 . 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