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

Soils of Day County South Dakota

The soil map, in the folder attached to the back cover of this bulletin, has been divided into two sections, the eastern half and the western half. These maps show the distribution of different soils that occur in the county. In the text, recommendations as to the use, management, and conservation are made in an attempt to answer the major questions of the farmers and others interested in the soils of Day County

Soils of South Dakota

Soil maps fill an important function in the agricultural program of South Dakota. They are the means of taking stock of the State\u27s most important natural resource- the soil. Besides furnishing this inventory, these maps assist the people of the state in applying the research of laboratories and green houses. Fertilizer responses, crop adaptabilities, and management techniques are by no means the same on all soils. This is because soils have different levels of natural fertility, different water storage capacities, etc. Consequently, it is necessary to inventory the soil resources and to use this as a basis for satisfactory soil management and fertility practices. The map in this folder is based on data obtained from the following sources: unpublished Reconnaissance Soil Map of South Dakota (1935) by J. G. Hutton, South Dakota Agricultural Experiment Station, and W. I. Watkins, U.S.D.A.; information supplied by the U.S.D.A. Soil Conservation Service Soil Surveyors; and maps and reports of the writers and the Bureau of Plant Industry, Soils and Agricultural Engineering, U.S.D.A

Soils of Jerauld County South Dakota

This soil survey report has been written primarily for the farmers of Jerauld County, which is located in central South Dakota. Wessington Springs, the county seat, lies almost in the center of the county and is 41 miles by highway southwest of Huron, and 112 miles by highway southeast of Pierre. The soil map in the folder attached to the back cover of this bulletin shows the distribution of different combinations or associations of the soils that occur in the county. In the text, recommendations \u27.1S to use, management, and conservation are made in an attempt to answer the major questions of the farmers and others interested in the soils of Jerauld County