33z 
THE RURAL NEW-YORKER. 
May 13 
as his statement is radically wrong, at least in our ex¬ 
perience, as we invariably fertilize with compost 
around the plant as soon as transplanted, and in this 
manner secure very heavy crops of fine fruit. When 
we haven’t compost, a small quantity of chemical fer¬ 
tilizer is used in the hills, but is thoroughly hoed in 
before setting the plants; otherwise it would burn 
them up, tomatoes being very tender in this regard. 
Applying compost around the plant gives the most 
satisfactory crop we have ever grown ; it is quite an 
easy matter to grow 10 tons of fruit per acre in this 
manner, and the plants will withstand drought re¬ 
markably well. It is almost a universal custom in 
this section to fertilize in the hill, and no one has ever 
discovered that small tomatoes were thus produced. 
Virginia Experiment Station. , w. B. alwooi). 
[Bvery query must be accompanied by the name and address of the 
writer to Insure attention. Before ashing a question please see If It Is 
not answered In our advertising columns. Ask only a few questions 
at one time. Put questions on a separate piece of paper.] 
The Taxes of Hew York State. 
U. L J., New York State. —What proportion of the 
taxes of New York State do the farms pay ? 
Ans —It is impossible to get any figures showing 
just what proportion of the State taxes the farms pay. 
Indeed, in many parts of the State where villages 
and cities are rapidly extending their limits, it is diffi¬ 
cult to determine exactly just where the farms end 
and the cities begin. According to the last report of 
the State Assessors, that for 1892, the per cent of State 
tax paid by New York County was 45.913 ; by Kings, 
11.574 ; by Erie, 4.839; by Onondaga, 1 788; by Mon¬ 
roe, 2.858, and by Albany, 2.361, or, in other words, 
nearly 70 per cent of the entire State tax is paid by the 
six counties containing the largest cities in the 
State, leaving about 30 per cent to be paid by the rest 
of the State. Of this it isn’t likely that the farms pay 
more than half, even though they do that much, or, 
say, not over 15 per cent. Some facts given by the 
State Assessors are worth pondering over. The total 
assessed property in the State in 1891 was $3,779,394,- 
746, of which $3,398,231,679 was real estate, and $382,- 
159,067, or about one-tenth, was personal property. 
Does any one believe that in the great State of New 
York, with its enormous commercial and financial inter¬ 
ests, only one-tenth of the property that should pay 
taxes is personal ? Real estate was assessed, on the 
average, at 65 per cent of its real value. Note this : 
‘ The value of personal property owned in the State 
liable to taxation is estimated to equal the assessed 
valuation of real estate in 1891.” Why isn’t it taxed ? 
Further, “ The increase of assessed valuation of realty 
from 1890 was $98,910,745. The assessed valuation of 
personal property decreased in 1891 $3,170,064.” Does 
any one believe there was any such shrinkage in per¬ 
sonal property ? In the last 21 years the assessed 
valuation of real estate has increased $1,864,513,772; 
that of personal has decreased $52,121,211. Has the real 
value decreased proportionately ? In 1870, personal 
property paid 22 53 per cent of the State tax ; in 1891, 
11.24 per cent, a decrease of more than one-half. The 
increase of real estate value outside of New York 
County was $44,334,615. The decrease of personal 
values outside of the same county was $3,670,644. 
The total amount of State, county, town and school 
taxes paid in 1891 was $60,624,478 ; of this sum real 
estate paid $53,810,287, and personal $6,814,191, or 
about one-tenth. Nearly all the large cities of the 
State increased their real estate valuations last year, 
while New York and Brooklyn lost on personal valua¬ 
tion. 
It is time that the farmers of New York stopped 
quarreling about the proportion of the taxes paid by 
the farms, and addressed themselves to the task of 
securing equitable taxation of real estate. Toward 
this end, the New York State Assessors recommend 
the adoption of what is known as the listing system. 
Their opinion is that such a statute would increase 
the assessed valuation of personal property at least 
$1,000,000,000 within one year after its enactment, and 
would ultim vtely result in an equitable distribution 
of the burdens of government among the taxpayers 
of the State. 
To support this opinion they cite results in several 
States which have enacted this system into law. In 
Pennsylvania the law went into operation in 1886. In 
that year, the valuation of personal property increased 
from $145,286,712 to $390,749,556, and in 1890 to $546,- 
965,902, an increase of over $400,000,000, or nearly 300 
per cent in four years, attributable to the operations 
of the listing law. In Ohio, in 1890 personal property 
paid 36.6 of the State tax ; in Indiana, 35.2 per cent; 
in Illinois, 20.2 per cent; in Massachusetts, 26 per 
cent. In all but two of these the valuation of personal 
considerably exceeded that of New York, which for 
the same year paid 11.6 per cent of the State tax. 
There have b°en no changes in the general methods 
of assessments for over 60 years. Doesn’t it seem 
as though it was high time there were some changes ? 
Here are some thought starters from the State 
assessors: “ We regard an immediate revision of our 
system of taxation as an imperative duty.” “ It is con¬ 
ceded by all candid and well-informed persons, that 
our present system bears with heavy weight upon the 
only industry of our people which at the present time 
can be said to be unusually depressed, to wit: Agri¬ 
culture.” “ We believe that an equal distribution 
would best subserve the interests of all classes, and 
that a law which compels the productions of the soil 
and the homes of the laboring classes to bear the bulk 
of taxation, violates all correct principles of political 
economy.” What are the real estate owners of the 
Empire State going to do about it ? 
Shall It be Seeds or Berries? 
Subscriber , Auburn, N. Y .—I live four miles from 
Auburn and own 20 acres of land, mostly sandy loam, 
sheltered on the north and west by a high belt of 
chestnut timber. At present I am raising blackber¬ 
ries, red raspberries, and some Tyler blackcaps and 
potatoes. I have quite a large number of new berries 
on trial. My small fruits have paid me the best of 
all. In connection with my little farm, I am an iron 
molder by trade, driving back and forth every day 
from November until June, or later, but am afflicted 
with rheumatism and cannot stand the work. I am 
33 years old, have a wife and one daughter aged 13 
years, and am trying to educate her. Now my idea 
is to give up molding, and in connection with raising 
berries to propagate all kinds of small fruits, vege¬ 
table and flower seeds, and advertise in the agricul¬ 
tural papers. I have bought plants of several differ¬ 
ent firms when stocks have been small and the prices 
high. Judging from this, I believe that by giving 
good stock and dealing honestly I might be able to 
make a living. I have a taste for the business, but 
not much experience. I am honest and can give good 
references. 
Ans. —In a general way there is little profit in the 
growing and selling of small fruit plants. I know of 
very few dealers who are making more than a very 
moderate income from their investments in the busi¬ 
ness, and these are peculiarly well qualified for their 
work, and have made a life-long study of it. It is not 
enough to have a liking for the work : to succeed one 
needs to combine trained business faculties with 
promptness and energy ; he must be quick to seize an 
opportunity and prompt to decide what is beat to do 
in an emergency. Whether this writer has, or has 
not these essential qualities, I cannot tell. If he has 
not, my advice to him would be to keep out of an 
already overcrowded field, and devote himself to that 
work which he has already proved profitable, the 
growing of small fruits for his nearest market. With 
20 acres of land under cultivation, a city four miles 
away, some knowledge of the work already gained 
and a liking for it, I would consider the conditions 
favorable for success. The daughter whom he so 
wisely desires to educate, could be a most efficient 
assistant in many ways, and find health as well as 
profit in the work. Poultry raising could be added to 
fruit gro ving, and in this department the good wife 
should be ready to assist. Garden vegetables could 
be profitably gro vn, and on a farm of 20 acres there 
should be room for the family cow. Fruit trees ought 
to be planted as soon as possible, and a few orna¬ 
mentals for beautifying the home surroundings should 
not be neglected. I see no reason why this inquirer 
cannot realize a handsome income, educate his 
daughter and find health and happiness by following 
this line of work. There are a few general principles 
that he will do well to heed. He assures us he is 
honest, and I am glad to know that it is so, for honesty 
is one important essential to success. Let him remain 
so, giving honest weight and measure, and selling 
nothing under false pretenses. Let every package of 
fruit sold be marked, so that the buyer may know 
who grew it, and each one will sell a half dozen more. 
Let him put everything into clean, attractive shape, 
and sell from clean baskets or packages, and from a 
clean wagon. He should look neat himself, or, if he 
employs an assistant, see that he is neat. If he 
attends well to these minor points, business will over¬ 
crowd him. Another essential point is not to attempt 
to cultivate too much ground ; let him not go over 
two acres to gather what might be grown on a half 
acre. Let him concentrate his efforts and make every 
acre yield its utmost. As to varieties, the advice of 
some established grower in his vicinity would be 
better than mine, and his own experience will be 
better than either. The suggestion as to growing 
vegetable and flower seeds is impracticable. Only a 
few varieties of either would succeed in his locality, 
and such a business requires a large amount of adver¬ 
tising and, necessarily, a considerable capital. If one 
would be satisfied with very small returns at first, 
and could gradually gro w into it, it might be made 
profitable, but from the inquirer’s existing conditions, 
I would not advise him to try it. chas. p. augur. 
The Reason for a Fertilizer Failure. 
O. R , Madeira, 0. —What are the reasons for the 
following results in the use of fertilizer ? A few 
years ago I planted seven acres of potatoes on natur¬ 
ally good potato ground, but potatoes had been 
grown on it for the two previous years. I therefore 
bought one ton each of Mapes and Stockbridge potato 
fertilizers, paying $42 per ton for each. The ground 
was carefully prepared and worked by hand, the seed 
cut rather fine, planted 32x10 inches apart, and cov¬ 
ered lightly with a Planet Jr. cultivator. When tbey 
had sprouted, the fertilizer was applied by hand on 
the rows, and when the vines were just breaking 
through the ground, (about six days after the appli¬ 
cation) a very light furrow was thrown on the rows, 
filling the furrows about level full. Ordinary cultiva¬ 
tion was given. The season was rather wet, but was 
considered good for potatoes. The field was a long, 
level one, about four times as long as wide. We put 
one ton on one side of the field and the other on the 
other, leaving three rows without any fertilizer right 
in the middle, running lengthwise across the field. 
Neither at digging time nor during any peiiod of 
growth could the smallest difference be seen, nor was 
the yield increased one pound. 
Ans. —No, sir, we cannot. We might do a little bet¬ 
ter if you would tell us more about the experiment— 
say, answer these questions : 1. What was the yield 
per acre on the entire piece ? 2. Were the vines 
blighted, and did the potatoes fully ripen ? 3. How 
do you know there was no difference in the yield—did 
you weigh or measure or guess at it? 4. Was any 
difference noticed in the proportion of marketable 
potatoes ? 5. What crop followed the potatoes, and 
did you notice any difference in that ? 6. Had the 
land been lately treated with lime, or was it natur¬ 
ally rich in that substance ? We assume that the soil 
of the field was uniform in quality. Answers to the 
above questions will be interesting. 
Analysis of a Superphosphate. 
W. D. W., Malone, N. Y .—In The Rural of April 15, 
under the head of “Fertilizer Comparison,” we are 
told that Bradley’s superphosphate contains at least 
2% per cent of nitrogen, 11 per cent of phosphoric 
acid and 2% per cent of potash, and that it is worth 
about $29 p^r ton. What is the authority for that 
statement ? The bags containing that brand do not 
show it, neither does the report from the experiment 
station at Geneva. Of the Bradley superphosphate 
sold here I find the following analysis : 
per cent. 
Nitrogen equal to ammonia. 2!4 to 3!4 
Sol. phosphoric acid. 6 to 8 
Available phosphoric acid.8 to 10 
Total phosphoric acid.10 to 12 
Potash KjO . to 2>4 
And figuring on your basis : 
40 pounds nitrogen, at 10 cents.JO 40 
100 pounds available phosphoric acid, at 8 cents... 12 80 Ml 
30 pounds potash, at4J4> cents. 1 35 
$20 65 ''“S3 
Ans. —The person asking the question did not state 
what particular superphosphate he referred to. Had 
he given the analysis on the bag we could have figured 
closer. We gave the average of 23 samples of Bradley’s 
superphosphate as analyzed by the Connecticut Sta¬ 
tion. This average gave exactly 2.77 per cent nitro¬ 
gen, 10.99 available phosphoric acid and 2.20 potash, 
with a station valuation of $28.34, and an average 
retail price of $35. But of the 23 samples the dealers' 
price varied from $34 to $39, and of course the analyses 
varied accordingly. Not having the analysis of the 
special goods referred to, the best we could do was to 
give a fair average. 
Make Your Own Berry Crates. 
J. E. R., Ithaca, N. Y .—I noticed Mr. C. E. Chap¬ 
man’s article in a previous Rural on making potato 
crates. I understand he makes handy berry crates. 
Would it not be of value to your readers to have him 
describe in detail his method of making them? 
Ans. —The material is basswood half an inch thick. 
The top and bottom are solid pieces 23% inches long, 
and 12 wide. The sides and ends are made of slats 
which are 4% inches wide for the top one, and 3% for 
the two lower ones. I make the ends first, by nailing 
the three end slats 11 inches long, to two upright 
pieces which are 1% inch wide, and 14% long. These 
pieces answer for corner posts but are on the outside. 
Stiffen the end frame by nailing a piece 7% inches 
long, to both upper and lower slats, so as to just 
wedge the upright pieces. Then nail on the side 
slats and bottom. The cover is put on with hinges. 
Such crates will last for many years, and need no irons 
on the corners. C. k. q. 
