54 MASS. EXPERIMENT STATION BULLETIN 315 



The plan followed, of supplementing the regular program and spreading the 

 responsibility for the project among the several departments, led to much greater 

 accomplishment than would otherwise have been possible. 



Farm Tax Delinquency and Farm Real Estate Values. (R. L. Mighell.) This 

 supplements the nationwide CWA Farm Tax Delinquency Study carried on by 

 the Federal Bureau of Agricultural Economics. About 9000 tax delinquency 

 records, 230 tax sale records, and 4000 real estate transfer records were obtained 

 from 37 selected Massachusetts towns. The six- year period 1928-1933 was 

 covered in most of these towns. Only preliminary local summaries were made 

 before the records were required in Washington for tabulation and analysis in 

 the national study. 



These first summaries show that farm tax delinquency in Massachusetts, as 

 measured on the penalty date, increased steadily during the six-year period, but 

 very little delinquency continued to the point of a tax sale. In many cases of 

 mortgaged property, real delinquency is doubtless concealed as mortgage holders 

 have frequently paid the taxes rather than permit the property to be sold. Like- 

 wise abatements and exemptions have sometimes been allowed in cases of old 

 age and relief. 



Many of the farm real estate transfers consisted of transfers to public and 

 semi-public uses such as schools, reservations, and summer resorts. The actual 

 level of land values is difficult to determine since the true consideration was shown 

 in only about 10 percent of the transfers. 



As a matter of interest, several large areas of "lost" land were found in south- 

 eastern Massachusetts. No legal record or description exists and this land is 

 therefore untaxed although in some cases occupied. 



Enterprise Relationships and Farm Organization on Selected Dairy Farms in 

 Massachusetts. (R. L. Mighell.) Due to civil works and emergency relief activi- 

 ties the work on this project was largely suspended. The study is concerned with 

 the economics of the combination of farm enterprises and of cost factors within 

 each enterprise. Studies of efficient labor routine in regular daily work and 

 specific farm tasks on dairy farms will be continued. The budget method of 

 approach with typical farm cases is being used in determining the most profitable 

 combinations. 



Labor Saving Methods and Technique on Vegetable Farms. (R. L. Mighell 

 and R. H. Barrett.) The limited time available for this study in 1934 did not 

 permit much new work. Continued analysis of motion pictures and records 

 secured in 1933, however, confirmed previous conclusions as to the significant 

 savings in time and effort possible through the application of "scientific manage- 

 ment" methods to vegetable production. Improved methods of harvesting, bunch- 

 ing and packing asparagus, for example, are being adopted by growers on the 

 basis of recommendations resulting from this study. 



FEED CONTROL SERVICE 



Philip H. Smith in Charge 



The Feed Control Service comprises not only feed inspection, but several 

 other activities, as listed below: 



Feed Control (General Laws, 1920, Chapter 94) 



