102 



MASS. EXPERIMENT STATION BULLETIN 23-5 



tweon the sections. In fact, tlie differences in the averages as given fillow 

 the diflf'erences in Census values in a general way. The averages for livestock- 

 are low everywhere, but show considerable difference between the eastern and 

 western parts of the state. 



The assessed values of dairy cows in 119 towns are shown in Table b'. The 

 wide differences in assessors' estimates as to the value of an average dairy 

 cow indicate that average livestock assessments bear little relation to value. 



Table 6. — Assessed Values for Average Dairy Cows and for Chickens, 1926a 



(t As reported by Boards of A^.sessors in reply to a questionnaire sent out by the 

 college. 



An examination of the assessment books of numerous towns shows that as- 

 sessors commonly have a level of values for dairy cows and that most of the 

 cattle within the town are assessed at this level. Usually there are three com- 

 mon values, — for cows, for 2-year-old heifers, and for young stock over one 

 year. If the assessed value for cows is .$40 per head, 2-year-olds will probably 

 be $30 and yearlings $15. Very little difference is made between the high- 

 priced purebred cow and the low-producing grade cow unless an entire herd 

 is made up of purebred stock. It will readily be seen fhat an assessed valuation 

 of $40 per head for dairy cows in one town and $60 per head in the next town 

 may mean a 50 per cent higher cattle tax to the dairy farmer in the town 

 with the high valuation if the tax rates are equal. 



Table 7. — Assessed Value of Livestock in Massachusetts, 1926. 

 (Dollars) a 



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

 college. 



