April, 1918 
WISCONSIN HORTICULTURE 
127 
Taxing Orchards. 
Q. How should a young apple 
orchard, 4 years old not yet bear- 
ing be inventoried? As the trees 
are doing fairly well it is no doubt 
worth more than when it was first 
set out but since it is not bringing 
in any returns should it be taxedi 
any higher? 
Ans. The Federal Farm Loan 
Board ruled that no value should 
be placed on an orchard when ap- 
praising property for farm loans. 
Fruit growers of long experience 
approved of this ruling. This 
question was brought up at the bi- 
ennial meeting of the American 
Pomological Society in Boston, 
November 1917 and fully discuss- 
ed. Veteran orchardists from 
every part of the country, apple 
growers, peach growers and others 
were unanimously of the opinion 
that the ruling was sound. An 
orchard should be considered as a 
growing crop and not a permanent 
improvement. It may not be in- 
sured against the elements. It 
may quite as easily prove a liabil- 
ity as an asset. If the orchard is 
not to be considered of permanent 
value by the Farm Loan Board it 
certainly should not be subject to 
taxation. 
Q. Have any Delicious orchards 
in this state produced profitable 
crops to date? At what age did 
the trees begin to bear? 
Ans. I know of no Delicious 
orchards in bearing in Wisconsin. 
Reports have reached this office of 
a few trees here and there in the 
state 8 to 10 years old, some of 
which have borne fair crops. Sum- 
ing up the scant information at 
hand the Delicious in Wisconsin 
seems to be late in coming to bear- 
ing, 8 to 10 years, not in the first 
class of hardiness, a rather shy 
Quality 
L imestone 
Is recognized superior to all 
other for 
HORTICULTURAL AND 
AGRICULTURAL 
PURPOSES 
We Grind a Limestone for 
Every Soil 
We have the Limestone. You 
have the Land. Unless the 
two are connected, we both 
lose. 
SPECIALTY 
No. 200 Dehydrated Limestone 
for Spraying. 
WAUKESHA LIME AND 
STONE CO. 
WAUKESHA, WIS. 
bearer and fruit about one-half the 
size of Northwestern Greening. 
A single front, a single army, a 
single people. 
Not “Bit” but “Utmost”— the 
end is worth our “All.” 
In 1913, Europe produced 43 
per cent of the world’s sugar ; since 
then she has had other engage- 
ments. 
A\ r e have to put every ounce of 
effort behind the men behind the 
guns. 
The man who grows more food 
adds to the wealth of the world ; 
the man who grows dollars may be 
adding only to his own wealth. 
FlO. 1 TlO. 2 Flo 3 
BERRY BOXES 
Crates, Bushel Boxes 
and Climax Haskets 
As You Like Them 
We manufacture tile Kwald Patent 
Folding Berry Boxes of wood veneer 
that give satisfaction. Berry box and 
crate material in the K. D. in carload 
lots our specialty. WC constantly carry 
in 6tock 16 quart crates all made up 
ready for use. either for strawberries or 
blueberries. No order too small or too 
large for us to handle. We can ship the 
folding boxes and crates in K. D from 
Milwaukee. Promptness is essential in 
handling fruit, and we aim to do our 
part well. A large discount for early 
orders. A postal brings our price list. 
Cumberland Fruit Package 
Company 
Dept. D. Cumberland, Wls. 
FOR SALE 
Choice Strawberry Plants in 
large or small quantities. 
We make a specialty of War- 
field and Senator Dunlap, 
Wisconsin’s standard varie- 
ties. We also have the lead- 
ing varieties of Raspberries. 
Write for price list. 
Rasmussen’s Fruit Farm 
Oshkosh, Wis. 
A BARGAIN 
Myers Special Power Spray 
Outfit consisting of: 
1 Duplex, back geared, vertical 
cylinder, double acting, pump, 
brass fitted thruout, cat. No. 
446. 
1 Cypress 100 gallon tank. 
1 I. H. C. Engine. 
50 ft. hose, rods nozzles, etc. 
This rig- has never been in use. 
P>ought at horticultural conven- 
tion 2 yrs. ago for demonstration. 
A three hundred dollar outfit 
to-day. 
Price F. O. B. Madison $180. 
International Harvester Co. of America 
301 South Blount Street 
Madison, Wis. 
