NEW HAMPSHIRE NEWS 



Call Nada Haddad at 60':f-67Q-5616. 



The date's still to be set, but on 

 one day on a weekend in late Sep- 

 tember, the New Hampshire Rose 

 Society will hold its annual "Triple 

 Six-Pac Rose Show " Basically, it's a 

 chance to learn judging Each per- 

 son is allowed to bring 18 |or a 

 "triple six-pac") of roses, which rose 

 society members and other partici- 

 pants will look at and analyze. 

 Guided by more expert judges, par- 

 ticipants will be able to hone their 

 judging skills. Held at Manny Bro- 

 chu's in Concord, it's all very casual 

 and a lot of fun For information, 

 contact Dave lordan at 603-435-0306 



On Friday, November 14, a slide 

 and lecture program on "North 

 American Trilliums" will be held at 

 the Urban Forestry Center, 45 

 Elwyn Road in Portsmouth, NH 

 Given by Mr. Frederick W. Case, 

 one of the foremost authorities on 

 trilliums and orchids, and cospon- 

 sored by the )ohn Hay Estate, 

 Newbury, and the recently revital- 

 ized Maine and New Hampshire 

 chapters of the New England Wild 

 Flower Society, the program will 

 look at — among other things — fun- 

 damental structure and culture, 

 propagation, related species, habi- 

 tat, distribution, diseases, and ap- 

 propriate companion plants. 



After the program (from 10am 

 until noon), an optional box lunch 

 is available. This will give people 

 an opportunity to speak personally 

 with Mr. Case. 



Mr Case is the chairman of the 

 science department of Arthur Hill 

 High School in Saginaw, Michigan, 

 where he's taught biology and ecol- 

 ogy since 1953. An international lec- 

 turer on native plants and recipient 

 of numerous awards, Mr Case is 

 the author of Orchids oj the Western 

 Great Lakes Region, recently reprinted 

 by Cranbrook Institute of Science, 



Pioneer Pointers 



Appraisals — A Valuable Tool 



A professionally prepared appraisal report can provide benefits 

 worth many times Its modest cost. There are many reasons for 

 such a report; some of the most common are listed below. 



ESTATE PLANNING. A number of years ago, federal tax credits for 

 estate taxes meant that many New Hampshire farms had little con- 

 cern over potential estate taxes. However, Increased real estate val- 

 ues have left many farmers vulnerable to the so-called "death tax." 

 Today, with federal estate tax rates as high as 50%, planning Is es- 

 sential. An appraisal Is a valuable tool to ascertain potential real 

 estate tax liabilities and will serve as the basis for the planning 

 process. 



GIFTING. Integral to many estate tax plans Is gifting. Many farms 

 make gifts of real estate to take advantage of this limited tax-free 

 transfer. Gift tax returns are generally required for gifts of over 

 $10,000 and appraisals are used to support the value of the gift, 

 especially when sizable. 



ESTABLISHING A SALES PRICE. How much to ask when selling Is a 

 common question. Too low a selling price means lost dollars; too 

 high a price usually means an extended selling time — which also 

 translates Into lost dollars. 



TAX ABATEMENTS. Many assessors are unfamiliar with greenhouse 

 and farm building costs and the depreciation factors that Impact 

 these structures. Inflated assessments mean higher real estate tax 

 bills. Most towns require an appraisal to accompany an abatement 

 request. 



How can First Pioneer Help? We've been In the business of 

 appraising farm properties for many years and have an experienced 

 well-trained staff ready to meet your appraisal needs. For 

 Information, call us at the Bedford Office at 1-800-852-3252. (D.L.) 



and Trilliums, newly published by 

 Timber Press 



This is a fine opportunity to hear 

 an expert on one of New Hamp- 

 shire's more exotic native flowers 

 To register, send $15 (New England 

 Wild Flower Society members) or 

 $18 (non-members) to the Educa- 

 tion Department, New England Wild 

 Flower Society, 180 Hemenway 

 Road, Framingham, MA 0I701-2e9Q. 

 Add $8 if you wish to stay for 

 lunch. For information, phone 508- 

 877-7630, ext. 3301. 



A Soldier's Life 



(Weekly Market Bulletin, 

 lune I I, 1997) 



Sullivan County's new Extension 

 educator in agriculture had scarcely 

 started work in May when Uncle 

 Sam called him to active duty in 

 Bosnia. Capt. Steve |udd, a member 

 of an army reserve unit, left in |uly 

 for an indefinite tour in the 

 troubled Balkan land. 



THE PLANTSMAN 



