ERTS-1 MSS imagery: Its use in delineating soil associations and as a base map for publishing soils information

ERTS 1 imagery is a useful tool in the identification and refinement of soil association areas and an excellent base map upon which soil association information can be published. Prints of bands 5 and 7 were found to be most useful to help delineate major soil and vegetation areas. After delineating major soil areas, over 4800 land sale prices covering a period of 1967-72 were located in the soil areas and averaged. The soil association then were described as soil association value areas and published on a 1:1,000,000 scale ERTS mosaic of South Dakota constructed using negative prints of band 7. The map is intended for use by state and county revenue officers, by individual buyers and sellers of land and lending institutions, and as a reference map by those planning road routes and cable lines and pipelines

Remote sensing of physiographic soil units of Bennett County, South Dakota

A study was conducted in Bennett County, South Dakota, to establish a rangeland test site for evaluating the usefulness of ERTS data for mapping soil resources in rangeland areas. Photographic imagery obtained in October, 1970, was analyzed to determine which type of imagery is best for mapping drainage and land use patterns. Imagery of scales ranging from 1:1,000,000 to 1.20,000 was used to delineate soil-vegetative physiographic units. The photo characteristics used to define physiographic units were texture, drainage pattern, tone pattern, land use pattern and tone. These units will be used as test data for evaluating ERTS data. The physiographic units were categorized into a land classification system. The various categories which were delineated at the different scales of imagery were designed to be useful for different levels of land use planning. The land systems are adequate only for planning of large areas for general uses. The lowest category separated was the facet. The facets have a definite soil composition and represent different soil landscapes. These units are thought to be useful for providing natural resource information needed for local planning

The Accumulated Earnings Tax and the Problem of Diversification

While diversification is now considered a legitimate corporate need authorizing the accumulation of earnings and profits, the present standards of the Regulations under section 531, which, in general, test the reasonableness of corporate accumulations by the requirement of specific, definite, and feasible plans for use of the funds, seem too restrictive in terms of the problems of diversification as outlined above. In light of this criticism and of recent developments, the purposes of this comment are (1) to indicate the basic principles of section 531, an understanding of which is vital to corporations anticipating retention of funds for the purpose of diversification; (2) to identify, with respect to the standards guiding the imposition of the accumulated earnings tax, the problems which Congress, the Internal Revenue Service, and the courts have for some time skirted but must now consider forthrightly; and (3) to outline a more realistic approach for testing the application of the accumulated earnings penalty tax

Genesis of the Soils of Lake Dakota Plain in Spink County South Dakota

The purpose of this publication is to describe the kinds of soils on the Glacial Lake Dakota Plain in Spink County. The soils of the Lake Plain are Solonetz soils, and due to the character of the subsoil, their value of irrigation is less than that of the friable associated soils which are classified as Chernozem soils. Since both Solonetz and Chernozem soils are developed from the same parent materials, and since there is some basis for relating Solonetz soil formation (solonization) to poor drainage, there is concern that irrigation may “salt out” or cause solonization to occur in the friable Chernozem soils. An understanding of the genesis of Solonetz soils can prevent this from happening and provide clues for successfully irrigation of Solonetz soil

Effective use of ERTS multisensor data in the Northern Great Plains

The author has identified the following significant results. ERTS imagery was used as a tool in the identification and refinement of soil association areas; to classify land use patterns between crop and fallow fields; to identify corn, soybeans, and oats; and to identify broad generalized range ecosystems. Various data handling techniques were developed and applied to accomplish these tasks. A map outlining soil associations and relative land values was completed on a base mosaic of ERTS imagery and is included as an appendix to the report

Soil Atlas and Crop Production Guide for Northeastern South Dakota

This atlas and guide shows how agriculture in the North Central Region of South Dakota can be improved and stabilized through development, use, and conservation of existing land and water resources. Methods such as detailed description and analysis of landscape, soil, land use, the relationship between environment and crop production, potential production, and management for maximum profit and increased net return are explained

Soil Survey and Land Valuation for Tax Purposes

The responsibility of assessing farm real estate for taxation purposes falls to the tax assessor. Even though most assessors have a sincere desire to achieve an equitable relationship between individual farms, justifiable criticism has been directed against the present taxation procedure for many years. Too often determination of the assessed value of rural property has been based upon average values for an area and upon the management of land rather than on such basic factors as types of soils, location and accessibility. Some farmers have decided against making improvements to the farmstead, such as a needed paint job or repair of buildings because well-kept buildings invite further taxes. However, it is difficult for a good farmer not to keep his fields in good condition and appearance. Good management often can make poor land appear better than good land under poor management. It is in cases of this sort that the assessor may tax the better management

South Dakota Soils : A Generalized Soils Map of the West River Area of South Dakota

This publication provides a description of soil forming factors: climate, vegetation, parent material, relief, and time, as well as a map of soil types west of the Missouri River in South Dakota

South Dakota Soils : A Generalized Soils Map of the East River Area of South Dakota

This publication provides a description of soil forming factors: climate, vegetation, parent material, relief, and time, as well as a map of soil types east of the Missouri River in South Dakota

LANDSAT-1 data, its use in a soil survey program

The following applications of LANDSAT imagery were investigated: assistance in recognizing soil survey boundaries, low intensity soil surveys, and preparation of a base map for publishing thematic soils maps. The following characteristics of LANDSAT imagery were tested as they apply to the recognition of soil boundaries in South Dakota and western Minnesota: synoptic views due to the large areas covered, near-orthography and lack of distortion, flexibility of selecting the proper season, data recording in four parts of the spectrum, and the use of computer compatible tapes. A low intensity soil survey of Pennington County, South Dakota was completed in 1974. Low intensity inexpensive soil surveys can provide the data needed to evaluate agricultural land for the remaining counties until detailed soil surveys are completed. In using LANDSAT imagery as a base map for publishing thematic soil maps, the first step was to prepare a mosaic with 20 LANDSAT scenes from several late spring passes in 1973