FARM TAXES IN MASSACHUSETTS 



89 



cliarge made by the state for the privilege of driving a motor vehicle, and has 

 been placed so high that to all intents and purposes it is a tax. 



Purposes to Which Taxes Paid by Farmers 

 are applied. 



The purposes to which the above-mentioned taxes apply vary considerablji. 

 The following table indicates the 1925 distribution of each of the taxes. 



Purposes to Which Taxes Paid by Farmers AVere Applied, 1925 



Tax Local City or County State United 



Town 



Poll 100% None 



Property 88.24% 5.42% 



Massachusetts Income All except cost None 



of collection 



Federal Income None None 



Automobile Registration Fees Nonea Nonea 



aCounties, cities and towns receive entire benefits, however. 



States 



None None 



6.34% None 



Cost of None 

 collection 



None 100% 



100% None 



The Amount of Taxes Paid by Massachusetts 

 Farmers. 



No data are available on the total amount of taxes paid by Massachusetts 

 farmers, but it is possible to make a reasonably accurate estimate by using 

 the farm values reported by the 1925 census of agriculture. The reported 

 census values together with estimated assessed values of farm property are as 

 follows: 



Census Value, 



1925 

 $254,603,000 

 21,758,000 

 17,044,000 



Farm Real Estate 

 Farm Livestock 

 Farm Implements 

 and Machinery 

 Total 



293,405,000 



Estimated Assessed 

 Value 1925 (2) 

 .$130,612,000 

 14,349,000 

 1,200,000 (other than 



motor vehicles) 

 146,161,000 



A small amount of household property was also assessed so that the total 

 estimated assessed value of farm property exclusive of motor vehicles was 

 approximately $147,000,000 in 1925. The average tax rate of $28.53 per $1000 

 valuation gave $4,194,000 as the total property tax paid by farmers on farm 

 property other than automobiles and trucks. 



It is estimated that farm automobiles and trucks v/crc assessed at 

 $10,000,000, (3) giving additional property taxes of $285,000. In addition, the 

 registration fees amounted to at least $464,000, (4) giving a total estimated 

 automobile tax of $749,000. A poll tax of $2 was paid by at least 30,000 farm- 

 ers and farmers' sons, giving $60,000 in poll taxes. Total fa*rm taxes including 

 property, automobile and poll taxes are approximately $5,000,000, according 

 to above estimates. 



No data are available on the amount of income taxes paid by farmers to 

 the state and Federal governments, but it is probable that such taxes are paid 

 on income from sources other than the farm. Therefore, $5,000,000 may be 



