6 FIFTH REPORT OF SHELL FISH COMMISSIONERS 
into the treasury. Many acres now lying uncultivated and bar- 
ren would soon become productive and valuable, and yield an an- 
nual tax to the State. 
The Commissioners recommend that a law be passed repeal- 
ing all restrictions of the character named ; and, further, that 
designations and assignments heretofore made to non-residents 
be ratified and confirmed. 
TAXES. 
The subject of taxes has received careful and anxious atten- 
tion. Notwithstanding the petulant complaints made by a few 
oyster cultivators against “‘ excessive taxation of oyster grounds,” 
the Commissioners have seen no reason for changing their views 
as expressed in former reports. The assessments of grounds 
made by the Commissioners have been generally approved by 
unprejudiced persons familiar with the subject, and the taxes laid 
have been considered reasonable and just. The total amount of 
tax laid the past year is $7,890.72, an increase over the previous 
year of $1,443.65. This gainis attributable to a more correct 
appreciation of the value of grounds; to an increase of area 
subject to taxation ; and to discoveries, made by the Field En- 
gineers, of concealed grounds designated previously to 1881. 
Objections to the assessments this year have been far less nu- 
merous and persistent than in former years, and bills have been 
paid with commendable promptitude. 
The first tax, 1883, amounted to = S = - $3,681.47 
The second tax, 1884, amounted to - = = = 6,447.07 
The third tax, 1885, amounted to - - = = 7,890.72 
Of the first tax there remains unpaid - - - - 29.64 
Of the second tax there remains unpaid —- - - 25.84 
Of the third tax it is too early in the year to speak, but at this 
early day (July 1), it is nearly all paid. Of the above small sums 
of unpaid taxes $6.04 will be collected. ‘The remainder, $49.44, 
is in small sums which are not legally collectable by reason of 
various unavoidable errors attendant upon making new lists. 
For the protection of the State in the future, a law is recom- 
mended, authorizing the Commissioners at any time, after a tax 
is laid upon any oyster grounds, to file a notice thereof in the 
Town Clerk’s office of the town between whose meridian lines 
