FARM TAXES IN MASSACHUSETTS 



101 



assessed at a higher value per acre than hay or other cultivated land. From 

 inspection of assessment books it was found that brush and waste land, as 

 well as woodlot, were considered in making assessments. Therefore, while the 

 assessors do not actually separate land into the classes shown in the table 

 below, it is believed that the averages shown based on the original replies in- 

 dicate in a general way the diflFerences in assessed values in various sections. 

 The division of the state into the sections shown is purely arbitrary, and is 

 used in order to group towns, alike as to topography and agriculture. The 

 Metropolitan group includes cities and towns in the metropolitan area close 

 to Boston. The Eastern group includes towns in Middlesex, Essex and Nor- 

 folk counties not in the Metropolitan district. Bristol and Plymouth counties 

 make up the Southeastern section, while the Cape includes Barnstable, Dukes 

 and Nantucket counties. Each section includes sufficient towns to be typical 

 of the area. The results of the survey are shown in Table 5 following. 



Table 5. — Assessed Value of Farm Land in Massachusetts According to Use, 

 1926. (Dollars per Acre) a 



a As reported by Boards of Assessors in reply to a questionnaire sent out by the 

 college. 



It will be noted that there are great differences in assessed values for the 

 same kind of land. This may be partly accounted for by the definition of the 

 terms used in the questionnaires. Good mowing land to the assessor in a hill 

 town may not be the same to the assessor on the rolling lands of the eastern 

 part of the state. However, the figures are a rough measure of the differences 

 in assessed value and reflect in some degree differences in actual value be- 



