*37 



11. " Small Fruits." 



12. " Ensilage." 



All of which were reported quite fully in the " Esse:* 

 County Mercury " and a copy mailed to each member in, 

 the County. 



The first Institute of the season and the 67th was heldi 

 at Methuen, Memorial Hall, Jan. 10, 1890, President Ware- 

 presiding; the subject being " Is the Present Massachusetts 

 System of Taxation Just and Equitable? " 



Owing to the inclement state of the weather and the 

 prevalence of "La Grippe ", there was a small attendance 

 present. Sidney C. Bancroft Esq., of Peabody, was to open, 

 the discussion, but owing to sickness could not be there, andi 

 James P. King opened the subject by stating that he thought 

 the farmers generally were overtaxed, especially if they lived 

 near a village, and if there was a prospective chance of 

 their land ever being wanted for house lots. Mr. King 

 said that if a farmer could sell his land for what it was 

 assessed it was all right to tax it, but he should not be taxed 

 in anticipation of high prices; he believed that the plan that 

 is being agitated for real estate to pay all the taxes would 

 be ruinous to the farmer. While admitting that much of 

 the personal property pays a tax indirectly, he quoted au- 

 thority to show that not one fourth of the personal property 

 of the state was taxed. If there is any land in Essex County 

 that is worth more than one hundred dollars per acre (ex- 

 cept small choice lots on a good street) for farming purposes, 

 the speaker failed to know where it was. 



Mr. C .C. Blunt stated that the present system is unjust 

 to the farmer. Farming is retrograding as a business yet 

 everything a farmer owns is in plain sight and is taxed even 

 to his dog and hens. 



In all large towns the villages have water and lights for 

 which the farmers have to help pay, and in most instances 

 derive no benefit therefrom. 



The general sentiment of the meeting was that under the 

 present 1 iws taxation is ruinous to the farmers and that some- 

 legislation should be had in regard to it. 



