Rowe. — Taxation of Oyster Properties 299 



states are furnishing without cost the swimming fish for the 

 angler. In many countries a bonus is paid by the govern- 

 ment to encourage fishing on the high seas, although the 

 fishermen in such cases contributes nothing toward the pro- 

 pagation of the fishes. 



The growers of oysters throughout the United States 

 pay the same taxes upon their steamers, vessels and boats, 

 upon their docks, packing houses and all their equipment, 

 as any other citizens do upon their property. They also pay 

 taxes upon their product just as soon as it is marketed, in 

 one form or another. The proceeds of their crop is imme- 

 diately used in their business, in wages, for equipment, or in 

 investments for land, steamers, real estate, or in some other 

 form, and this at once becomes subject to taxation the same 

 as other property through the regular channels and methods. 

 While the oyster crop is growing it ought not to be taxed, 

 unless growing crops on land are taxed, but as soon as it is 

 marketed, it is subject to taxation, the same as any other 

 property. 



Desiring that this paper should not become too long, I 

 must not diverge into the minor branches of this subject, but 

 would repeat that oyster growers pay cheerfully all the 

 taxes which are reasonable and equitable, but protest against 

 the application to their industry of exorbitant and unusual 

 methods of taxation, which have not been, and will not be 

 imposed upon other industries which are more strongly rep- 

 resented in the legislative bodies, and are consequently able 

 to protect themselves against injustice. 



