Table 10

TIMBER EXCISE TAX DISTRIBUTIONS

Fiscal Year 1997

___________________________________________________________________________
                         Timber           Reforestation            Total
                      Excise Tax1             Surtax2           Distribution

County Tax:
        Asotin         $  7,918	                ---           $     7,918
        Chelan          138,836	                ---               138,836
        Clallam       2,798,842	                ---             2,798,842
        Clark         1,600,654	                ---             1,600,654
        Columbia         97,385	                ---                97,385
        Cowlitz       5,653,059	                ---             5,653,059
        Douglas           3,769	                ---                 3,769
        Ferry           227,039	                ---               227,039
        Garfield          7,548	                ---                 7,548
        Grays Harbor  8,558,316	                ---             8,558,316
        Island          153,005	                ---               153,005
        Jefferson       884,065	                ---               884,065
        King          2,879,573	                ---             2,879,573
        Kitsap          547,841	              8,329               556,170
        Kittitas      1,500,465	                ---             1,500,465
        Klickitat     1,120,305	                ---             1,120,305
        Lewis         6,100,260	              1,537             6,101,797
        Lincoln          23,051	                ---                23,051
        Mason         3,574,498	             12,345             3,586,843
        Okanogan        428,276	                ---               428,276
        Pacific       4,202,918	                ---             4,202,918
        Pend Oreille  1,102,456	                ---             1,102,456
        Pierce        4,026,175	                629             4,026,804
        San Juan         89,074	                ---                89,074
        Skagit        1,690,301	                ---             1,690,301
        Skamania        247,787	                ---               247,787
        Snohomish     1,537,198	                ---             1,537,198
        Spokane         603,529	                ---               603,529
        Stevens       1,284,151	                ---             1,284,151
        Thurston      1,696,402	                ---             1,696,402
        Wahkiakum       962,543	                ---               962,543
        Walla Walla      21,082	                ---                21,082
        Whatcom         821,551	                ---               821,551
        Whitman           2,097	                ---                 2,097
        Yakima           35,263	                ---                35,263

County Total        $54,627,232	            $22,840           $54,650,072

State Tax           $25,146,592	                ---           $25,146,592

___________________________________________________________________________

1 County tax of 4.0% on timber harvested on privately owned lands. State tax of 1.0% on privately owned and reclassified reforestation lands and 5.0% on publicly owned lands.

2 Tax on former reforestation lands that are reclassified and now subject to timber.