16 MASS. EXPERIMENT STATION BULLETIN 448 



than light. The common denominator to which livestock other than horses and 

 mules can be reduced is value on the butcher's block. This denominator might 

 be utilized to advantage for the assessment of "meat" animals. The Commis- 

 sioner of Corporations and Taxation might in November of each year announce 

 the values to be used for meat animals during the succeeding assessing period. 

 Such values could be determined from market reports prepared by the United 

 States Department of Agriculture. 



Inequalities in assessment are but part of the inequality in the ta.x sjstem. 

 They are, however, within the grasp of local taxpayers and officials. Steps 

 towards understanding their extent and reducing their size could be taken if a 

 will towards that end existed. 



