248 PRIZE GARDENING 



rights. The average value of nearly fifty dollars for 

 a garden of a trifle over half an acre is a conservative 

 figure. While it is probably double the value of the 

 farm land, the increase is due to the permanent improve- 

 ment of fruit trees, plants and vines, asparagus and 

 rhubarb beds, hotbeds, etc. 



The value of tools is a trifle higher for the farm 

 gardens, as would be expected; for horse cultivators, 

 plows and harrows which are also used on the farm 

 are often figured in. For this reason we estimate seven 

 per cent for the use of tools here and ten per cent for 

 those used in village gardens, where they are employed 

 for no other purpose. 



Interest mid Taxes are difficult items to figure, 

 for the conditions are so dissimilar. In the case of 

 farm gardens we have the case of highly improved 

 property used principally for the production of garden 

 vegetables and fruits. On the other hand, village gar- 

 dens are largely vacant lots or back yards whose chief 

 value is for building purposes. As vacant lots they are 

 unimproved property, and held often for speculative 

 purposes, but as back yards they form a part of the 

 home grounds and a figure proportionate to the value 

 of the entire lot is given them by the owners. 



The summaries show that seven and six-tenths per 

 cent was allowed for interest and taxes on the value 

 of farm gardens and four per cent on that of village 

 gardens. With one per cent of the latter for taxes, 

 which would approach two per cent of the assessed 

 valuation, we have three per cent left as interest, which 

 is as much as should be charged up against the land 

 for gardening purposes. Taking out the interest and 

 taxes from the total cost of the garden we have thirty- 

 seven dollars and fifty-nine cents as the actual cost 

 of producing the vegetables which grew in village gar- 

 dens, and forty dollars and forty-six cents on the farm. 



