220 BOARD OF AGRICULTURE. [Jan. 



this State. It is not long ago that I ordered some oats with 

 the purpose of using part of them for feed and part for 

 seed; and I was surprised to find, when I opened the bag, 

 that there was a large percentage of Canada thistle seed. 

 Now, if that seed had got into my ground, my whole farm 

 would have been ruined, or at least it would have taken a 

 long time to eradicate the Canada thistle. My case is only 

 an illustration of many others. The inspection of grass 

 seed alone would be worth all that such a commission would 

 cost. 



The question was then put, and the resolution was 

 adopted. 



The Chairman. Gentlemen, you are now entitled to ask 

 any questions of the lecturer. 



Mr. Cushman. I was particularly interested in the paper 

 read this afternoon. Many practical points were brought 

 out, but none more practical than the matter of taxation. 

 It is well known that considerable attention was given to it 

 last winter in our Legislature. We are honored this after- 

 noon with the presence of the chairman of the committee 

 on taxation on the part of the House in the last Legislature, 

 from whom I hope to hear in the course of this discussion. 

 It seems to me that we as farmers suffer as much injustice in 

 the matter of taxation as any. It was brought out last 

 winter before the committee that from one-half to one-third 

 of the personal property of the Commonwealth escapes tax- 

 ation in one way and another. As it was justly remarked 

 in the paper, the farmer's property as a whole is visible to 

 the tax-gatherer ; his houses, his lands and his stock are all 

 in sight, and are taxed not only for their full value, but in 

 many cases far in excess of their market value. The lect- 

 urer this afternoon touched upon the justice of those 

 receiving salaries paying in proportion to the income of the 

 farmer. The moment we attempt to grapple with such a 

 question as that, innumerable obstacles arise. I thought 

 that perhaps the essayist of this afternoon had given this 

 matter mature deliberation, and would be able to give us 

 more light than he did in his able paper. I have thought 

 more or less upon that question, and I presume you all 

 have ; and I can hardly see, if we tax a man on the first of 



