Subseries C. Taxes and Valuations contains tax records and land valuations. Included in this subseries are general forest industries questionnaires sent out by the Bureau of Internal Revenue’s Natural Resources Subdivisions’ Timber Section. This questionnaire was completed by David Pingree and his siblings. In some cases, only part of the questionnaire is present. These questionnaires list which lands were owned, divisions of the land, the type of lumber, depletions, profits, and timber cutting records.