FARM TAXES IN MASSACHUSETTS 



105 



assessed at a lower percentage of sale value than other farm real estate. On 

 the basis of fair value for fanning purposes only, market garden land is prob- 

 ably not underassessed more than other farm property. 



Table lO.-Assessed Values for Average Mowings, Average Pasture Lands 

 and Ordinary Woodlots, 1926a 

 Average 

 Value per Acre Numbkr of Towns 



(Dollars) Mowings Pasture 



0-9 



10-19 5 39 



20- 29 16 25 



30 - 39 15 10 



Woodlots 



40-49 7 



50 - 59 18 



60 - 69 11 



70 - 79 14 



80-89 1 



90 - 99 1 



100 - 109 106 



Over 150 



8 5 



19 



28 

 7 



4 7 



5 18 





 2 6 



1 







1 



3 11 



3 2c 



Total Qfi ^r\t\ 



»o 100 104 



"''MZT' '' ^""'^ °' ^"^"°" '" '-'"''' '° ^ auestionnair. sent out by the 



b $100 and over. 

 (• Over $270. 



Farm Property Exempt from Taxation. 



Farmers benefit by exemptions not given to other classes of taxpavers 

 Accordmg to law the farming utensils; mules, horses and neat cattle' less 

 than one year old; swine and sheep less than six months old; and domestic 

 fowls not exceeding $15 in value are exen.pt from taxation. These exemp- 

 tions benefit the farmer who puts money into farm livestock and equipment. 

 T^ie livestock exemption does not reduce taxes appreciably, due to the small 

 number of young livestock carried and their low value; but the exemption of 

 machmery frequently amounts to more than a thousand dollars, which means 



Ws mean tb ". '^^ "' """''"^ ""* ^'^"""^'- ^" ^'^ P-sperous farm 

 th means the further exemption of perhaps five hundred to one thousand 

 dollars or more. The fact that assessments are as of April 1 redu s «^ 



tttTiLe" ^'^'^'^ ''™' ^^"" '''''''' °^ '^'^ ^"^ -PP^-« -^ low " 



For a number of years the exemption of poultry to the amount of .$15 meant 

 the practica exemption of all poultry. In recent years the development o 



r c sldT'- """' ""^^'^^ ^"'^"*^^" '"^ ^^ P-^ *« assessments, wit, 

 a considerable mcrease in the number of fowls assessed 



The practical effect of the exemptions noted is to discriminate against the 

 small farmer. Where the farm investment consists principally of rea le t te 

 and productive livestock, the ratio of assessed to actual value is considerab v 

 h.gher than on the large farm with a considerable amount of exempt ^rter v 

 A comparison of taxes paid on large and small farms is made in the "ol ow 



