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July 1947


UNITED STATES DEPARTMENT OF AGRICULTURE
Bureau of Agricultural Economics
Washington, D. C.






FARM REAL ESTATE TAXES IN 1946





Farm real estate taxesper acre averaged about 12percent higher in
1946 than in 1945. This is the third consecutive year that the average for
the country as a wholehas risen. The index of real estate taxes per acre
for the United States (1909-13 = 100) advanced from 199 in 1945 to 222 in
1946. The increase forthe last year, which is the largest increase since
1920, brings the series to its highest point since 1931.


1910


1915 1920 1925 1930 1935 1940 1945


DOLLARS


1.50


1.25


1.00


.75


.50


.25


L, 0
1950


FARM REAL ESTATE TAXES PER ACRE AND PER $100
OF VALUE, UNITED STATES, 1910-46


PERCENT


300


250


200


150


too


50


0





-2-


Taxes per $100 of real estate value remained at. $0.90 for a second
year because the percentage increase in taxes per acre was matched by the
increase in land values. During the years from 1939 to 1944 taxes per
acre varied relatively little, whereas values of farmland increased sub-
stantially. As a result, taxes in relation to land values fell year after
year. In the last 2 years, however, taxes per $100 of value have leveled
off at a ooint lower than that for any other year since 1920.

Changes in taxes per acre for the individual States in 1946 covered
a wide range. Four States showed increases of a third or more and one
State showed a decline of nearly one-fifth. On the whole, the upward
movement was general and without any particular regional pattern in the
extent of the changes except for the substantial increases in the three
Pacific States. The large drop in North Dakota apparently was due chiefly
to a change in assessment procedure. This change reduced the assessment
ratio from 75 percent to 50 percent of full value, without at the same
time raising rate limit3. At the 1947 session of the legislature, how-
ever, the rate limits for a number of functions were raised, and this will
permit some increase in taxes in coming years.

Taxes per $100 of value decreased in 1946 in nearly two-thirds of
the Statesr As values increased in all States, this result reflects the
frequency with which increases in value were greater than increases in
taxes per acre. The biggest decrease occurred in North Dakota where, as
pointed out, the average tax per acre fell sharply. On the other hand,
in the three Pacific States, the sharp increases in average taxes per
acre more than offset increased values and resulted in substantial in-
creases in taxes per $100 of value.

The increase in farm real estate taxes per acre in 1946, to a con-
siderable extent, resulted fromthe postwar demands for restoring or aug-
menting prewar levels of State and local government services, combined
with the rising costs of providing such services. In some cases, war-
induced shifts in population undoubtedly had muchto do withthe increased
requirements of local governments. This probably was one of the main in-
fluences that led to the sharp increases in the Pacific States. In many
communities, however, taxes were increased simply because costs of gov-
ernment services were higher. Even without taxing into account the de-
sire for new or expanded services, it is evident that in a period of
rising prices just maintaining the past level of government services
usually takes more money. For example, salaries of school teachers have
been and are being increased in many communities, in an effort to hold
or to attract teachers of high quality. Rates of pay for many other pub-
lic employees have been adjusted upwardfor similar reasons. As materials
and supplies also cost more, it is evident that financial demands upon
many government units are extremely heavy. Not all of this financial
burden falls upon property but, in the case of local governments, at
least, property taxes are still the major source of revenue.





-3-


The sharp increase in farm real estate taxes per acre in the last
2 years suggests a parallel to developments that followed immediately
after World War I. In the earlier period, however, such taxes had been
rising steadily for a decade before the war. Then, during the war and
immediate postwar years, these taxes continuedto'rise, carried up chiefly
by a rising general price level. The upward trend was sharply moderated
by the price declines of 1920-21 but taxes continued to rise until 1929.
In contrast, prior to and during the recent war period, farm real estate
taxes were relatively stable. Such fluctuations as occurred were within
a narrow range.

Many of the factors that contributed to the stability in property
tax levies in the decade from 1934 to 1944 will have much to do with the
course of these levies in the years ahead. As has been pointed out in pre-
vious reports, State and local governments do not now rely on property
taxes for revenue to the extent that they did at the time of World War I.
Other types of taxes, such as those on retail sales, income, and motor
fuels, provide an increasing proportion of State and local revenues. The
high level of economic activity in recent years has stimulated collec-
tions from such taxes. This, in turn, has tended to. offset some of the
pressure for revenue which otherwise would have led to greater increases
in property taxes. A further factor is that property no longer is con-
sidered the only available source of added revenue when substantial in-
creases seem imperative. This is evidenced by such developments as the
adoption of general retail sales taxes by 4 States in 1947. This brought
the number having such taxes to 27. In addition, a number of States have
increased their gasoline taxes, several have made changes in their income
taxes designed to increase the yield, and some have adopted new forms of
excise taxes or have raised the rates on existing excises. This preva-
lence of other important sources of revenue suggests that it is unlikely
that property taxes will increase to the extent that they did after World
War I. But the ultimate answer depends largely upon the Joint effect of
the level of services that State and local governments will be expected
to provide in coming years and upon the general level of economic activity
as measured by both prices and national income.

The following tables show farm real estatetax levies per acre and
per $100 of real value and index numbers of tax levies per acre, by States,
divisions, and the United States. Figures shown include an average for
1910-13 and annual figures for 1920, 1925, 1930, 1935, and 1940-46. The
figures for the years 1940-45 in some cases differ from those previously
published, primarily because of the incorporation of data relating to
acreage end land values from the 1945 Census of Agriculture. Most of the
changes in tables 1 and 2 are minor and result mostly from a revision of
weights. The figures for taxes per $100 of value in table 3 differ con-
siderably in many cases because the level of farm real estate values re-
ported by the census generally was lower than that previously estimated.





-4-


Taole 1.- Tax levies on farm real estate: Amount per acre, by Statesg, 1920, 1925, 1930, 1935 and 1940-46

State and Average 1920 1925 1930 1935 1940 1941 1942 1943 1944 1945 196
division 1909-13
1


Maine .
New Hampshire
Vermont *
Massachusetts
Rhode Island
Connecticut
New England


New York .
New Jersey .
Pennsylvania .
Middle Atlantic

Ohio .
Indiana ..
Illinois *
Michigan .
Wisconsin *
East North Central

Minnesota ..
Iowa & 0
Missouri .*
North Dakota .
South Dakota .
Nebraska ..
Kansas .
West North Central


Delaware .
Meryland .
Virginia ..
West Virginia .
North Carolina
South Carolina
0sorgia. .
Florida ..
South Atlantic .

Kentucky .
Tennessee *
Alabama .
Mississippi ....
East South Central

Arkansas 6. .
Louisiana .a
Oklahoma *. .
Texas .
West South Central


Montana .
Idaho .
Wyoming.
Colorado
New Mexico
Arizona .
Utah .
Nevada
Mountain

Washington
Oregon .
California
Pacific .


UNITED STATS .


Dollars

0.28
.31
.21
.81
.46
.48
.17


Dollars

0.55
.57
.45
1.55
.81
1.08
.74


.87
1.50
.82


Dollars

0.62
.69
.51
2.00
1.03
1.6
.90


1.04
2.18
1.11


Dollars

0.81
.76
.58
2.16
1.35
1.61

1.04
2.74
1.10


Dollars Dollars


0.75
.81
.45
2.61
1.36
1.79
1.09

.95
2.03
.97


0.84
.87
.53
2.70
1.68
1.85
1.16

1.09
2.21
.99


DollarsDollar


0.84
.87
.54
2.67
1.70
1.88
1.16


1.09
2.20
1.00


0.85
.82
.54
2.68
1.73
1.84
1.1

1.07
2.17
1.00


Dollars

0.85
.78
.55
2.57
1.71
1.85
11.1"


1.03
2.14
.Q9


0.90
.83
.57
2.59
1.73
1.94
1.17


1.03
2,15
1.01


1.01
.88
.59
2.71
1.76
2.1D
1.26

1.06
2.23
1.0O


1.08
.97
.62
3.02
1.76
2.46
1.38


1.14
2.39
1.04q


.46- .82 1.13 1.24 1.02 1.11 1.11 1.10 1.07 -1.08 1.12 1.17

.47 1.07 1.31 1.36 .65 .68 .69 .69 .70 .72 .73 .79
.52 1.26 1.40 1.47 .69 .74 .76 .70 .74 .73 .82 .88
.40 .99 1.15 1.16 .79 .97 .97 .97 .97 1.01 1.06 1.36
.43 1.23 1.26 1.34 .46 .46 .46 .46 .47 .49 .54 .61
-14 1-04 .26_ i. -- .7 .78 .81 .78 .78 .84 -?6 1.22
0 1.21 1.26 .6 .76 .77 .76
Ma 1.10 1.21 1. 26 *69 82 1 .77.Z 7 ....67 9 79 -8 1 -2L


.23
.40
.14
.14
.13
.16
.19


.25
.38
.11
.12
.08
.13
.11
.11
.12

.15
.14
.09
.14


.76
1.10
.28
.44
.45
.42
.42
- 2lL


.68
.72
.23
.31
.34
.35
.28
.46
*Lfl


.78
1.15
.43
.37
.44
.42
.52
.5,8


.73
.88
.34
.43
.55
.39
.29
.94
.46


.87
1,24
.45
.38
.44
.44
.61
.61


.50
.93
.34
.46
.59
.40
.30
.?0
.45


.61
.94
.32
.23
.23
.29
.417


.36
.66
.25
.16
.32
.30
.23
.44
.29

.30
.37
.21
.41


.66
.99
.32
.22
.22
.30
.36
.42


.31
.80
.26
.16
.37
.30
.14
.51
.29


.67
1.00
.32
.20
.21
.30
-19


.32
.80
.27
.16
.37
.29
.15
.49
.10


.67
.96
.32
.17
.19
.29
.16
.4o


.33
.78
.27
.16
.38
.29
.15
.510

.35
.40
.21
.42


.67
.99
.32
.19
.19
.30
.13-
.40


.33
.77
.26
.16
.38
.25
.15
.52
.30


.72
1.03
.32
.19
.20
.32
.142
e42


.33
.79
.27
.16
.38
.25
.16
.5?6


.37
.41
.22
.41


.83
1.18
.3L
.24
.23
.36
---40
AS


.33
.82
.27
.16
.40
.24
.18
.67


.90
1.26
.36


.41
.5*5
.51


.33
.86
.28
.16
.41



.39


.45
.45
.22
.462


.13 -36 .41- .4s .5 .344 .34 .34 .35 .38

.15 -33 .34 .32 .28 .29 .29 .30 .32 .33 .32 .31
.15 .55 .57 .57 .45 .32 .35 .34 .34 .33 .34 .35
.19 .38 .42 .47 .23 .24 .24 .23 .23 .23 .24 .25
.o6 .20 .21 .14 .1._... 0. .a ,1- ,- U--,
.09 .24 .20 .19 .18 .18 .16 .18 .18 .19 .19

.06 .14 .13 .14 .11 .11 .10 .09 .09 .09 .10 .12
.24 .63 .58 .64 .45 .45 .44 .38 .42 .43 .52 .59
.03 .09 .07 .o6 .o6 6.06 .06 .06 .07
.11 .27 .28 .28 .19 .19 .19 .18 .18 .18 .20 .21
.02 .05 .06 .07 .05 .o04 .04 .05 .04 .04 .05 .06
.06 .18 .19 .20 .13 .07 .07 .06 .06 .06 .08 .08
.15 .47 .46 .52 .38 .31 .31 .28 .28 .28 .35 .36
'. o6_.,L -.22- .1 .17..1I1 .10 .i .14 _-1


.28
.15

.29


.67
.37
.9"
.71


.208 .20 1 ILr .16


.61
.37
1.07
.78


.71
.40
1.14


.41
.32

.63
.49

.37


.32
.33

.57


.30
.25

.38

.38


.32
.21
.76


.31
.24
.87
.5'7


.43
.26
.99


.37


-I-______________ J ~ h -II- I I I *


.63
.36
1,141


7e-h- .41 .42


8 1 E g


i


E


I


I


-~ I Al


.12 .12 .11 .11 .11





- 5 -


Table 2.- Tax levies on farm real estate: Index numbers of amount per acre, by States
1920, 1925, 1930, 1935, 1940-_46
(1909-13 100)

State and division 1920 1925 1930 1935 1940 I 1941 1942 1943 1944 1 1945 1946

Maine . 194 219 288 265 298 1 298 300 302 319 356 380
nev Hapshire 182 220 243 258 277 1276 261 249 262 281 307
Vermont . 219 247 281 217 258 I261 259 265 278 283 299
Massachusetts 191 248 268 324 335 I331 332 318 321 335 374
hode Island 178 227 298 298 369 1 373 379 376 380 386 386
Connecticut 223 I 282 1337 1 371 1 383 1 388 1 382 1 383 402 1425-1 509
Now England .. .I 19 I 242 277 1 292 1 311 I3_ 11_l 309 1 315 339 370
III I I I I I I I
New York .. 211 251 252 252 1 230 1 264 1 265 258 1 250 1 249 1 258 277
New Jersey .1 208 I 303 381 1 282 1 308 I 305 301 I 297 I 299 1 310 332
Pennsylvania .. 168 1 227 I 267 1 200 1 202 1 206 205 1 202 1 207 1 216 215
Middle Atlantic 1 191 244 266 220 240 241 1237 232 2142 1 253
Ohio . ..I 229 1 280 I 292 I 140 I 147 1148 148 1 151 155 I 157 169
Indiana .. 241 269 282 132 1143 1 146 134 1 143 1 139 1 158 169
Illinois . 249 289 291 199 244 I 244 243 I 244 I 254 I 266 342
Michigan .. 284 292 310 106 107 I 107 105 1 109 1 114 1 124 114o0
Wisconsin . 306 280 309 221 229 I 237 29 229 1 246 1 280 319
Bast North Central 2 2 8 293 1 1 177 18 174 -r17I-h- l4 19 211
Minnesota . 329 337 375 261 283 286 289 287 311 355 388
Iowa . 272 285 308 233 245 247 237 246 254 292 311
Missouri 207 311 328 231 230 231 232 232 233 241 261
North Dakota 309 265 265 161 156 138 121 137 134 167 137
South Dakota 352 349 349 183 172 166 154 151 159 183 191
Nebraska .. .. 261 266 277 184 189 19o 1 184 187 201 228 255
Kansas . 224 1 _275 1 2921 199 1 193 208 1 194 176 172 1 _215 1 238
VWst lorth Central 26 290 304 207I 210 211 I203 203 210 242 I 5
Delware . 275 292 1 201 146 126 130 134 133 131 134 133
Maryland .. I 191 233 245 175 211 212 205 203 209 216 229
Virginia .. I 210 308 305 226 240 243 243 240o 246 247 255
West Virginia ... 271 371 395 1134 139 138 138 136 136 1136 1142
Horth Carolina 424 700 748 1405 463 1473 1475 1482 1486 503 517
South Carolina 272 300 310 228 230 227 221 193 190 182 179
Georgia . 254 263 272 206 129 135 136 139 147 167 222
Florida .... 424 875 1 652 411 476 1 457 1 472 1 482 i 521 622l 804
South Atlantic .... 379 375 237 1-- 2 -1 247 2-1 9- 2- 2320
IIII I I I I I I
Kentuckl .. 252 268 284 1 196 212 1 216 1 230 I 235 1 248 I 252 299
Temnnessee . 285 309 339 I 267 277 1 288 1 288 1 288 1 294 I 307 321
Alabama . 212 236 286 1 239 230 1 235 1 237 1 239 1 243 1 247 246
Mississippi .. 361 426 469 1 386 1 307 1 305 1 304 1 297 8 1 327 1 302
East South Central .1 1 347 1 272 1 257 1 261 266 1-26- 272 .-265 1
I I I I I I I I I I I
Arkansas 227 232 217 I 195 1 196 1 201 206 i 216 I 223 221 216
Louisiana . 366 379 384 I 301 I 211 I 233 228 I 225 I 220 226 233
Oklahoma ........ 204 221 248 I 122 I 127 I 128 124 I 120 I 122 130 132
Tens ...... 274 352 409 251 237 I 236 249 1 232 1 .2l1 268 260
Vest South Central 252 1290 319 190 1 It 1 18 193 1 5 1 1_ :204W 201
Montana . 223 205 217 176 167 159 11411 14o 139 162 178
Idaho . 267 248 273 190 192 187 162 176 182 223 249
Wyoming .. 1 277 217 275 172 172 174 165 175 181 193 208
Colorado . 245 253 256 170 173 173 163 161 164 1 178 191
Naw Mexico ........ 242 291 1333 212 202 20 1223 210 209 216 264
Arizona ........ 293 298 315 200 115 ; 115 103 94 92 130 131
Utah . .. 1 311 304 I. 346 250 203 1 202 188 185 187 233 235
Nevada ...... .. 348 238 1 263 1 238 1 2441 246 233 262 270 279
Mountain .. 44 2 _'2--7 16 152 19 137 1_.37_ 139 i161 i17
II i I I I
Washington .. 240 I 216 I 252 147 I 115 I 107 107 114 111 151 I 222
Oregon .. I 251 I 255 I 275 220 I 228 I 168 183 145 162 181 I 244
California 262 1 01 1 321 178 233 233 I 224 215 246 280 I 375
Pacific 253 1 9 290 171 1 li I 1 I3- 171 l 195 2268 310
U ST I I I I I I I 180 183 182 177 175 181 199 222
UNIYE)DSTATS 8......I 21434 I 2701! 277 1180 I 183 I 1821t 177 I1751181 I 199 I 222
II I I I 1 l I l




UNIVERSITY OF FLORIDA

I 1l11ii1111111 1 1111 111 11111111 111
-6 3 1262 08867 1739

Table 3.- Tax levies on farm real estate: Amount per *100 of nTalne, by iates, 1920. 1925. 1930, 1935. 1940-46 2/

Station Ave 1920 1925 1930 1935 19110 1941 1942 1943 19TA 19 191
division 1.90 19 -


Maine .
New Hampshire
Vermont .
Massachusetts
Rhode Island
Connecticut
New England


New York .
New Jersey .
Pennsylvania .
Middle Atlantic .

Ohio .
Indiana .
Illinois .
Michigan ....
Wisconsin .
East North Central

Minnesota .
Iowa .
wissouri .
North Dakota .
South Dakota .
Nebraska .
Kansas .
Vest North Central

Delaware .
Maryland .
Virginia ..
Vest Virginia .
North Carolina .
South Carolina. .
Georgia .
florlda ......
South Atlantic

Kentuc .
Tennessee. .
Alabama ......
Mississippi ...
last South Central

Arkansas .. .
Louisiana .
Oklahoma .
Texas .
Vest South Central


Montana .
Idaho .
Vyoming .
Colorado .
New Mexico
Arizona
Utah .
Nevada .
Mountain

Washington
Oregon .
California
Pacific .


UNITED STATUS .


.78
.62
.72
-Vz-
.47

.34
.52
.26
.36
.26
.18
.44



.55
.36
. 9
.e li


S.50


Dollars

1.10
1.14
.85
1.15
.72
.72

.75
.83
_..86
.'77

.66
.66
.34
.87



.46
.38
.26
.46
-31
.3)







.18
.48
.75
;38
.41
.36
.49
.58
.42
.47

.50
.54
.60
.72


.91
1.41
.92

.?5

.75
.98
.55
.81
.64
.71
1.19
.8a4
'84
1.01
.73
.86
- Ap


Dollars IDollars


Dollars

1.54
1.64
1.17
1.59
.99
1.08


1.33
1.29
1.14
1.25

1.11
1.08
.55
1.62
1.04


.70
.52
.34
1.11
.66
.52
.68
.6o

1.04
.99
.43
.77
.71
.66
.79
.86
.70

.73
.89
.82
1.69


1.01
1.44
1.22
.70


.99
1.30
.80
1.19
.96
1.32
1.19

1.12
1.06
.89

.94


1.57
1.76
1.42
1.76
1.06
1.15


1.46
1.46
1.49
1.48.

1.53
1.73
.88
1.81

1.29

1.00
.81
.75
1.30
1.05
.70
1.o6
.90

1.05
1 12
1.12
.68
1.10
1.09
.96
1.09
.88

.92
1.02
.81
1.99


1.12
1.42
1.41
.90
1.07

1.22
1.45
1.04
1.32
1.04
1.21
1.36
.96
1.25

1.28
1.07
1.04
1.noR


1.97
1.95
1.59
1.65
1.09
1.07
i. s6

1.53
1.70



1.90
2.29
1.21
2.09



1.45
1.15
.98
1.72
1.42
.85
1.24
lo20

.69
1.19
.77
1.29
1.48
1.27
1.28
.88
1.14

1.09
1.24
.98
2.19


1.23
1.56
.98

1.36
1.41
1.36
.tl.4
1.01
1.36
.99
1.46
1.52

1.26
1.06
1.22
.82
-01


Dollars

2.48
2.51
1.55
2.28
1.18
1.10
1.88
1.68
1.64
1.70
L.69

1.07
1.24
1.08
1.00
1.L3
1.16

1.41
1.21
1.00
1.27
1.24
.87
1.17
1.16

.62
1.13
.69
.60
.94
1.23
1.33
.88
.95


1.17
1.07
2.70


1.10

1.13
.90
1.00
.75
.86

1.51
1.43
1.08
1.60
.82
1.20
1.50
1.25
1.T1

.84
1.27
31.2
i.1i


Dollars

2.90
2.55
1.80
2.48
1.41



2.02
1.75

1.87

1.03
1.17
1.18
.93


1.50
1.27
1.01
1.73
1.76
1.34
1.241
1.34

.49
1.21
.64
.50
.99
1.00
.67



.87
1.05
.93
1.67


1.08

1.05
.93
.96
.71
.81

1.36
1.39
1.05
1.58
.78
1.18
1.48
1.30
1.3?

.76
.92
1.16
1-151


Dollars

2.88
2.53
1.86
2.45
1.40
1,29
2.07

2.03
1.63

.9972

1.10
1.06
.87
1.11


1.48
1.22
.95
1.52
1.66
1.24
1.11
1.29

.50
1.17
.67
.49
.93
.96
.71
1.37
.87

.81
1.06
.95
1.58


1.01

1.02
.80
.86
.69

1.17
1.14
.84
1.43
.95
.97
1.27

1.16

.70
.95
1.04
.07


Dollars

2.89
2.35
1.77
2.42
1.43
1.25
2.02

1.85
1.50
1.6s
1.81

.94
.94
1.01
.83


1.36
1.10
.87
1.25
1.36
1.10
1.12
1.1

.46
1.05
.63
.45
.93
.94
.66

.81

.81
.98
.91
1.49


.97
.76
.81
.5;7
.70

1.08
1.14
.92
1.27
.67
.88
1.16
1.27
1.05

.65
.65
.86
.70


Dollars

2.59
2.12
1.71
2.14
1.31
1.17
1.84

1.76
1.42
1.58


.87
-089
.89
.75
1.qS
.91

1.25
.99
.81
1.18
1.15
.94
.92
1.00

.46
.96
.56
.42
.80
.71
.59
1.47
.75

.76
.88
.80
1."8


.87
.70
.75



1.02
1.09
.86
1.15
.61
.79
1.10
3.146
.97

.58
.68
.88
.9o


Dollars

2.60
2.08
1.66
2.03
1.29
1.18
1.81

1.66
1.33
1.S6

.85
.82
.87
.75
1.38
.92

1.30
.98
.74
1.10
1.13
.90
.79
.98

.42
.94
.51
.41
.71
.63
.58
1.47

.72
.84
.75
1.24


.77

.78
.67
.66



1.00
1.21
.75
1.11
.66
.97
1.31
1.51


.70
.67
.88
.82


Dollars

2.79
2.11
1.55
2.00
1.19
1.20
1.80

1.56
1.27
1.S0
I-go
1.S0

.74
.76
.82
.72
1.5
.87
1.34
1.00
.68
1.26
1.18
.91

l91


.86
.43
.36
.62
.56
.59


.68
.63
.73
.65
1.11


.64
.59
.63



1.014
1.31
.78
1.09
.71
.87
1.26
1.00

.9t
.81

1.01


I ~ I -- a i --- a a I a --- I I d I' -


1.07


1.30


1.15


J a~4~&~a


1/ Derived from the tax-per-acre
real estate value indexes of the


1.22


figures in Table 1 and value-per-acre
Bureau of Agricultural Economies.


1.18


1.08


fires based Coeane report and the fam


I 1- d I I a I I i


Dallm

2.7?
2.09







ia
1.9
2.32,





i. .


.9.








o.39
.71
.W







.9t
.3







,0





.6?
.91

=A

:C

.51*
.55





.63
.67
.5*'
.97S




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