1882. ] SHELL-FISH COMMISSIONERS’ REPORT. 55 
revenues in future; that the money received from the sale 
of every oyster crop is ultimately taxed in the form of 
investments in real or personal property; that the crop, 
until sold, is in peril from storms and marine foes, many 
of which are yet unknown, and the crop consequently 
ought not to be taxed; that it will take from two to three 
years of expensive experiment to learn whether the ground 
is suitable or not; and it would not be fair to tax any 
eround until found available; that the franchise is con- 
ditioned upon cultivation within five years, otherwise it 
may be forfeited; that at present it is the policy of the 
State to refrain from taxing the outside grounds; or if at 
all it should be a merely nominal tax—say eleven mills 
on an acre. 
Another class of oystermen advise that a tax shall be 
raised in the form of a license to be paid by every one cul- 
tivating State beds, proportionate to the size of the beds. 
Another class recommend a tax upon the annual product 
of the beds. 
A paper signed by 123 oystermen of Norwalk, presented 
tothe commissioners, recommends that all the lands should 
be subject to a reasonable pro rata tax. 
Many other suggestions have been made; but after care- 
fully weighing everything brought to their attention, the 
commissioners have reached the conclusion that there is 
no good reason for departing from the usual methods of 
the State in laying and collecting a tax not only upon the 
grounds but also upon the oysters growing thereon. An 
oyster farm is analagous to a cattle farm. By law, the 
land of the latter is taxed on its assessed value, and so 
are the cattle, young and old; and they are taxed every 
year. No one questions the propriety of the tax; and the 
commissioners see no reason why oyster grounds and the 
oysters that feed thereon, young and old, should not be 
taxed in like manner. 
They respectfully submit, therefore, that the grounds 
under State control and the products of the grounds 
should be annually assessed, and a tax laid on the assessed 
value should be made payable on the first day of October 
