296 American Fisheries Society 



report of the tax commissioner, this oyster grower increased 

 the assessments on the average about 250 per cent, so that 

 the tax paid to the state, since that assessment, was increased 

 from $11,000 per year to $26,000. It was thus shown that 

 one who is qualified to do so, could adequately assess the 

 ground, in fact, some of the grounds were greatly overvalued 

 in this instance. The Connecticut Legislature decided that 

 it would be grossly unfair and inequitable to assess the 

 grounds owned by A at the same valuation per acre as those 

 of B, when in fact B's ground was worth one hundred times 

 as much as A's. 



As to the rate of taxation, it has been, in Connecticut, 

 since 1893, one and a half per cent of fifteen mills on a dol- 

 lar of valuation. A proposition was made to increase this 

 rate to 17^2 mills, but the General Assembly rejected this 

 proposition, because \7 l / 2 mills on the dollar is as much as 

 the taxation in many cities and boroughs, which in those 

 cases pays for fire protection, street lighting, police, schools, 

 sanitary regulations, and many other benefits which are 

 not, and could not be extended to oyster grounds. For in- 

 stance, it is clear that oyster ground covered by 20 to 40 feet 

 of water is in no need of fire protection, street lighting or 

 paving; but there is no other property which is so exposed 

 to depredation, because oyster grounds are situated under 

 navigable waters which are a public highway for every kind 

 of vessel and boat by day and by night: also these oyster 

 beds are usually situated remote from protection, except 

 such as is especially provided. 



In the case of those states where the ownership of the 

 oyster grounds is retained by the state and they are leased to 

 propagators and planters of oysters, it would, of course, be 

 unreasonable to lay any tax upon the grounds which in fact 

 are owned by the state, and for which the planters pay what- 

 ever rental is established by the state before their leases are 

 taken. The owner and landlord should pay the taxes, and 

 not the tenant. 



