298 American Fisheries Society 



public policy to tax the growing crops of the farmer, and 

 there is no reason why any different rule should be applied 

 to the crops which are grown upon oyster grounds. There 

 is perhaps even some additional reason why oyster crops 

 should not be taxed. They are exceedingly hazardous, and 

 no oyster planter knows whether he will secure a crop, half 

 a crop, or less than half a crop until after his oysters are har- 

 vested. Oysters are subject to partial or total loss from the 

 effect of great storms, from the ravages of the drill, from 

 destruction by starfish, from being stolen by reason of their 

 exposed situation, and by other causes. There are few crops, 

 if any, on land which are subject to so great hazard as are 

 oysters. Moreover, they are from their situation very poorly 

 protected by lawful authority. Therefore, it would be un- 

 just to discriminate against oysters as compared with other 

 crops for the purpose of taxation. 



It is not public policy to lay a tax upon the product of the 

 manufactory or of the farm on land, nor of the oysters pro- 

 duced on the oyster farm under water. It has been one of 

 the principles which has prevailed in our revenue-producing 

 legislation for a long period that taxes should be laid in such 

 a way as to protect and foster our industries, but whether 

 this be well founded or not, it is obvious that it is not public 

 policy to reverse the principle by taxing growing crops, thus 

 penalizing industry and enterprise. This question has just 

 been considered at great length by the Connecticut General 

 Assembly, and has been so decided. 



There is another consideration which ought to be men- 

 tioned, namely, that the United States Government, and 

 many of the states, propagate swimming fish and furnish 

 them without charge to the fishermen who make a business 

 or sport of catching them. This privilege the fishermen 

 enjoy, in most cases without expense to them, and it would 

 be unreasonable to penalize by taxes the oyster grower, who 

 by great expense propagates oysters upon grounds which he 

 has bought or leased from the state, on terms made by the 

 state itself, while at the same time the United States and the 



