12 MASS. EXPERIMENT STATION BULLETIN 448 



Table 9. — Assessors' Valuations on Dairy Cows on Massachusetts Farms. 



Grades — 1944. 



\'aluation Farms Cows 



per Cow — 



Xumber Percent Number Percent 



$40 20 5.13 



40+ but less than $50 13 3.33 



50 but 'ess than 60 [87 22.31 



60 but less than 70 62.05% ■,82 21.02 57.91' 



70 but less than 80 (73 18.72 



80 but less than 90 35 8.97 



90 but less than 100 13 3.33 



100 but less than 110 56 14.36 



110 but less than 120 3 .77 



120 but less than 130 6 1.54 



140 1 .26 



200 1 .26 



Total 390 



Average valuation $71.48 



On the dairy farms, cattle in addition to cows were listed as follows: 

 Yearlings Youngstock 



Heifers Beef 



2-year olds Meat 



3-year olds Steers 



Other cattle Bulls 



There were several instances, 10 percent of the towns, in which cows were 

 valued on a herd basis. It appears from the records that in all except three in- 

 stances this was the result of "rounding-ofT" to the nearest even unit. In the 

 three exceptions, the method apparently was one of looking the herd over; getting 

 its size and setting a value on the herd as a unit. 



The valuation of cows like land tries the objective capacity of the assessors. 

 And for taxation purposes, perhaps "Cows is Cows" just as for literary purposes 

 "Pigs is Pigs." However, when we consider the task and circumstances, it is 

 surprising that there is not more rather than less variation. Cows may be Grades 

 or Purebreds; on a given farm there may be both Grades and Purebreds — a not 

 unusual sitation when a farmer is building up his herd; the market value of cows 

 depends on two things — the local price of milk and the loca Iprice of beef; and 

 so far as milk prices are concerned, it is not the current price, but the expected 

 price that is (or should be) effective. Under these conditions an approach to 

 uniformity is quite an achievement. 



Cattle appeared on the lists in all conceivable combinations; reflecting the 

 variation in farms o^'er the state. The principal classes, however, were yearlings, 

 heifers, 2-3ear-olds, and bulls. In an area in which the dairy industry disposes 

 of its output almost exclusively as fluid milk, it is not surprising that slightly 

 over one-fourth of the farms (in the sample) had no young stock or other cattle 

 of an assessable age. The proportion of farms on a herd maintenance basis 

 was also slightly over one-fourth. And the proportion of farms that was either 

 developingii a herd replacement program or going off'^ it accounted for about 

 one-third. 



The average valuation for yearlings in grade or mixed herds was $29.37 per 

 head with a low of $10, a high of $100. Most of the valuations were clustered 

 about $20, $25, and $30, although there were sizable numbers at $15, $35, $40 



'' Yearlings but no 2-year-olds. 

 '^ 2-year-oIds but no yearlings. 



