104 MASS. EXPERIMENT STATION BULLETIN 235 



While the above averages do not shovk' any particular differences, in- 

 dividual instances of inequalities are common. Many large orchards are as- 

 sessed at from $300 to $400 per acre and it is doubtful if they could be sold 

 at that price at the present time. Table 9 illustrates differences in assessed 

 values for orchards, and it is evident that assessment practice varies widely 

 between towns. "While there are not enough instances available to give definite 



Table 9. — Assessed Value of Bearing Orchards and of Market 

 Garden Land, 1926a 



Average 



Value per Acre 



(Dollars) 



- 49 



50 - 99 



100 - 149 



150 - 199 



200 - 249 



250 - 299 



300 - 349 



Over 350 



Total 



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



college. 

 b $300 and over. 



statistical proof of the fact, there is considerable evidence that real estate of 

 specialized fruit farms is assessed proportionally higher than other kinds of 

 farm real estate. This statement is borne out by opinions of men familiar 

 with farm real estate in all parts of the state. 



Poultry farmers as a group have most of their taxable investments in real 

 estate, the largest part of which is buildings. The average poultry farm needs 

 less land than a dairy farm, and is therefore likely to be assessed relatively 

 higher, as buildings are assessed proportionally higher than land. Since very 

 few towns assess poultry at more than $1.00-1.25 per fowl, the value of poultry 

 is a small part of the total assessment. 



In the Connecticut Valley, tobacco and onion lands are apparently under- 

 assessed compared with land for other purposes. On the other hand, land used 

 occasionally for tobacco is often assessed at the same value as land in con- 

 tinuous tobacco production, and such assessments are too high. This situa- 

 tion exists in the towns, on either side of the Valley proper, in which tobacco 

 raising is supplementary to dairying and fruit growing. Low prices for to- 

 bacco and onions during the past few years have affected sales values of land 

 in the Valley so that the ratio of assessed values to actual values is higher 

 than before. 



Market garden land varies greatly in assessed value, depending upon fer- 

 tility, proximity to cities, and local standards of value. In the suburban 

 districts it is not unusual to find assessed values of $500 per acre, while in 

 the outlying sections values from $100 to $200 per acre are customary. Vari- 

 ations between towns are shown in Table 9. Since market garden land is high 

 in value, a large percentage of the farm investment is in land. The site value 

 of such land due to its location near cities, causes market garden land to be 



