TAXATION OF DAIRY FARMS 



13 



Table 10. — Valuations on Yearlings, Two- Year-Olds, and Heifers. 

 Grade or Mixed Herds — 1944. 



and $50. The same pattern of assessing procedure is apparent; rounding off at 

 5-doIIar intervals on valuation per head, with a few instances of lump sum valua- 

 tion. 



For two-year-olds, the average valuation per head was $42.03. Actual valua- 

 tions varied from a low of $15 to a high of $90 with most of them at $30, $35, 

 $40 or $50. More two-year-olds were valued at $50 than at any other amount, 

 whereas for yearlings the most commonly used value was $25. Fewer valuations 

 were used on two-year-olds than on yearlings, 13 compared with 22. But as 

 with yearlings there were several valuations frequently used in addition to the 

 modal group. 



Valuation levels on heifers were not as numerous as on yearlings and two-year- 

 olds. Nor was it as easy to identify a common figure that assessors used. Twenty- 

 five dollars per head was more generally used than any other value. From $20 

 to $50 ($25 excepted) at five dollar intervals, the several values were used with 

 about the same frequency. 



The data suggest that the heifer category not only can but does cover the 

 yearling and two-year span and even in the valuation of heifers this difference 

 is observed. Some assessors will also be interested in noting that average valua- 

 tion per head for animals classed as yearlings and as heifers is nearly identical, 

 $29 plus. 



Bull valuations showed many similarities to the valuation of other classes of 

 livestock. Yet, there were differences. The top valuation on bulls was $500, 

 whereas no cows in mixed or grade herds were valued at over $200. There were 



