116 ANNUAL REPORT 
that I took with me were admired very much and were eagerly sought for by 
the members as specimens to carry home. Cions that were cut from the fine or- 
chard of A. J. Phillips, of West Salem, near La Crosse, were in a fine condition, 
and I heard no reports of such extreme and sudden changes as we experienced 
here in Minnesota the last of December and Ist of January. 
The exercises were varied by interesting papers aud discussions on subjects 
pertaining to farm and dairy. A valuable paper on butter making by Mr. Cur- 
tiss, of Rocky Run, was particularly interesting, and if every butter-maker in 
our land could know and profit by his experience | don’t think we would have 
so much wagon grease sold for butter. The discussions in detail would be too 
much for me to rehearse here. Any one can procure them by sending $1.00 to 
the secretary, F. W. Case, Madison, and there can be no more profitable expen. 
diture of money. 
Our generous reception and care by the officers and members is a pleasant 
recollection, and it would be pleasant to ceciprocate the courtesies shown. 
Respectfully, 
J. M. UNDERWOOD, 
Del. to Wis. Hort. Soe. 
Mr. Mendenhall moved a vote of thanks to Mr. Grimes for the 
very able manner in which he had represented the Minnesota State 
Horticultural Society at the St. Louis meeting, which was unani- 
mously tendered the gentleman. The committee to report on tax- 
ing nursery stock report: 
GENTLEMEN: The committee appointed at the last annual meet- 
ing to prepare a statement to the legislature regarding the taxing 
of growing nursery stock as merchandise present the following for 
the action of the society. 
Sec. 20 of the present tax law requires that all nursery stock, 
whether growing or otherwise, shall be taxed as merchandise. 
The injustice of thisjlaw, we think, is manifest from the follow- 
ing consideration: 
It is the only growing crop subject to taxation. It is the most 
difficult one to grow. 
A crop of trees requires from two to six years to mature suffici- 
ent for the market; hence each crop is subject, on an average, to 
four taxations, while all other crops are subject to but one. 
With the exception of Illinois, Minnesota is believed to be the 
only state that taxes nursery stock. 
In response to our inquiry from Iowa, the writer says: 
“Our Legislature thinks it hard enough for our nurserymen to 
grow trees without taxing those who have the boldnesss to under- 
take the work.” 
Thus it has been left for Minnesota, the most northwestern 
