10 FOURTH REPORT OF SHELL FISH COMMISSIONERS 
their work. They make full notes thereof, and report the same to the 
Engineer and Secretary. This information has proved valuable and 
has greatly facilitated the work of making complete tax lists. It is 
believed that few persons have, this year, escaped their liability. 
When the maps are finally completed it will be next to impossible for 
any one to avoid his tax. 
In making valuation of oyster grounds the Commissioners believe 
that not alot has been over-estimated. It is difficult for the uninitiated 
to appreciate the obstacles that must be overcome before reaching a 
just conclusion about the value of any sub-marine lot. 
Could the waters covering a lot be made to recede, and lay bare 
the bottom so that one might observe its true suitableness for the 
cultivation of oysters, their work then would not be half done. The 
depth of the water, the various currents that flow over the ground, the 
quantity of food likely to be found there for the growing stock, its 
exposure to the attacks of stars and other marine enemies—all these 
elements are necessary to the formation of a correct estimate of value. 
As to the natural features of the bottom, however, and as to the 
depth of the water generally over all oyster lots, the Commissioners 
have full information. They also have knowledge of the prevailing 
currents and the general character of a group of lots. The facts upon 
which this knowledge rests have been accumulating from the beginning 
of the work of the Commissioners. They have gathered a mass of 
information in conversation with the oyster growers, not only touch- 
ing their own lots, but also their neighbors’, and they have learned 
much on the trials of disputes between owners. In a word, it is not 
presuming to say that the Commissioners have more complete and 
accurate information, in a general way, about the character and value 
of oyster grounds throughout the several towns than probably any 
other three men. Their knowledge is not confined to any particular 
place, but it extends to all parts of the Sound within their jurisdiction; 
and they have opportunities to learn which are presented to no other 
persons. Of course, every oyster cultivator knows more about his own 
grounds than anybody else, and perhaps he can tell more about the 
value of his neighbor’s grounds better than the Commissioners can. 
But his information is limited to his immediate neighborhood, and 
beyond this limit he generally knows no morethana stranger. When 
the Commissioners, therefore, say that they are best qualified to make 
a just estimate of the value of grounds within State jurisdiction, it is 
not in a boastful spirit, but for the best interests of the State. 
As the tax lists are returned to the Commissioners’ office, they are 
