SUMMARY. 



1. Farm real estate on 214 farms in 1923 was assessed at 53 per cent of 

 the owners' valuation. 



2. The average ratio of the assessed value of farm real estate to the own- 

 ers' value varies as much as 20 per cent between towns. 



3. Farm real estate within the same town was assessed at from 30 per 

 cent to 100 per cent of the value as reported by farmers. 



4. Livestock was assessed at 6-5 per cent of its value as estimated by farm- 

 ers in 1923. The ratio of assessed to reported values of livestock varied as 

 much as 60 per cent l)etween neighborinsi' farms. 



5. Reports from 133 boards of assessors show wide differences between 

 towns in the estimated assessed value of land of a similar quality and use. 

 Differences between neighboring towns are as great as lietween sections of 

 the state. 



6. Similar reports from assessors on the assessment of livestock show little 

 uniformity, even in adjacent towns. 



7. Urban and industrial real estate is assessed at a higher percentage of 

 value than farm real estate. 



8. The percentage of farm income required to pay taxes varies witli the 

 farm, the town and the season. In 1923 taxes on 207 farms took 9.76 per cent 

 of the farm income before paying taxes. 



9. When computed on a similar basis, taxes take a larger share of the 

 Massachusetts farmers income than of the incomes received by certain other 

 industrial or professional classes. 



