1903 
THE RURAL NEW-YORKER. 
2? I 
/\ DISASTROUS MAPLE-SUOAR SEASON 
IN OHIO. 
Sevf'T before was there ever known so coinplcLe ami 
(iisastrou.s a failiiic of the maple-sugar season as tlic 
]iresciil one. In over 35 years’ experience in the sugar- 
luish the w'liter has known nothing approaching it in 
disastrous results. We had but one rim of sap, lasting 
three or four days, when an irruption of tropical weather 
came upon us, and has continued with unabated warmth 
for nearly three weeks now (March 21), and has blasted 
all hopes of making any more, except perhaps a few late 
runs of inferior grade. It has caused a financial de- 
jiression in this section (Geauga County) that is severely 
felt. It is a public calamity of considerable magnitude. 
It is as though a bank had failed in which everyone 
here were depositors. All industries are "hit” and hit 
hard. Renters, who always expect to pay a good share 
of their rent from the income from the sugar-bush, feel 
the lo.ss most keenly. Dealers in sugar-maker’s supplies 
lind themselves with thousands of cans and other ma¬ 
terial on hand, and for which there has been only a 
litiiited sale, and the bills for tliesc supplies must he 
inel. and (he property cai'ried over till another year. 
.Many farmers bought their Spring supplies before the 
season opened and now, like the dealers, must pay for 
them and hold till another season. Wholesale buyers 
of maple sugar and syrup are stocked up in the same 
way, and they have bought a very small amount of syrup 
or sugar. It did not take long for the results of one short 
How of sap to find its way into the channels of trade 
and di.sappear. Many farmers disposed of all this first 
make immediately and now find themselves without any 
good syrup for their own use. One farmer near me, who 
hangs 1.700 buckets, disposed of his in this way, and has 
since bought of a neighbor, paying $1 per gallon. All 
plans contemplating the spending of money this Spring 
will have to be put off till some more convenient season. 
Everybody will have to economize. All vegetation has 
advanced to an unheard-of degree for the time of vernal 
equinox. Pear buds show white at quite a distance. 
Soft maples and elms show their verdure a long way 
off, and the woods are full of wild flowers. Surely 
such a maple-sugar season was never known before. 
Chagrin Falls, O. a. r. r. 
THE MORTGAGE TAX BILL 
The subject of taxation of mortgages in one form or 
another has so long been a bone of contention in our 
State Legislature, that it is little wonder that all owners 
of real estate have lost faith in "tax reform measures” 
of every name and nature. Year after year the unjtistly 
burdened owners of real estate have been led to hope 
that legislative enactment would more equally apportion 
the burdens of taxation, and year after year they have 
been most bitterly disappointed. The combined capital 
of (he lax-dodgers has been a imjre potent factor in 
legislation than the rights of the i)eoplc. The codified 
tax laws of is:i6 were supposed to do away with tax- 
dodging to a great extent, but tlirough non-enforcement 
id’ the law it has failed to furnish the longed-for remedy. 
The inheritance tax law and the franchise tax law have 
lifted a portion of the burden, and they should not be 
repealed. Other good provisions are embodied in our 
statutes, and should be maintained by prompt and rigid 
enforcement. But with all provisions of law yet enacted 
we seem to lack the legal power to reach the personal 
property of the State and make it contribute its just 
share of the cost of government. The value of personal 
property in the State exceeds the value of real estate 
by millions of dollars, and yet real estate is compelled 
10 pay nine-tenths of all taxes. It is estimated that at 
least five-sixths of the cost of our civil courts is in¬ 
curred for litigation in defense of personal property 
rights, and yet nine-tenths of this cost must be paid by 
a lax upon real estate. There must be a reason for this 
inequality, and if a logical reason, there ought to be a 
legal remedy. Our Government was founded upon the 
avowed prin<’iple of equal taxation and equal represen¬ 
tation, the modern interpretation of which seems to be: 
"Let the willing poor pay the taxes and the more than 
willing rich make it equal by representing (?) the tax¬ 
payers in our law-making bodies.” 
Exemptions from taxation have been the bane and 
curse of the State all too long, and the sooner we do 
away with all exemptions the better it will be for the 
future prosperity of the State. Thinking farmers and 
especially members of the Grange are coming to this 
conclusion, and for this reason they favor the passage 
of the Mortgage Tax bill, and also the enactment of 
such additional laws as may be needed to carry out the 
recommendations of the Board of State Tax Commis¬ 
sioners, for the i)revention of future evasion of the pay¬ 
ment of taxes upon all property, both real and personal. 
’I'he claim of the opponents of this bill that its enact¬ 
ment will increase the rate of interest to the borrowers 
is not predicated upon any reliable basis, but is simply 
the old "hue and cry” made by the "tax-dodgers” on 
every occasion when an attempt has been made to reach 
the hoarded millions that are dishonestly evading taxa¬ 
tion. It the honest tax-paying citizen would make up 
his mind to do his own thinking instead of accepting 
the opinions of the scheming tax-dodger he would soon 
lealize that he is paying double the amount of tax an¬ 
nually that he would have to if all property was com¬ 
pelled to pay its just share of the burden of taxation. 
As an example of the gro.ss injustice of the exemption 
of mortgages from taxation, let us suppose that a man 
owns a farm worth $10,000. It is tangible property and 
the assessor will find it, and the owner will have to 
pay the tax thereon. If he is a loyal citizen he willingly 
contributes his share for the support of the govern¬ 
ment which protects him and enables him to prosper in 
business. Next year he has sold his farm for $10,000 and 
invested the money in mortgages. Is there any good 
reason now that he is the owner of a kind of property 
that has an unhindered earning capacity of nearly if 
not quite double the earning capacity of the farm, why 
this man should be exempt from taxation, or be less 
loyal to the government than when he owned the farm? 
If the owners of real estate would look at this matter 
from a business standpoint they would justly and per¬ 
sistently demand that every dollar’s worth of property 
that is protected by law shall hereafter be compelled 
by law to bear its just share of the burden of taxation. 
Chautauqua Co., N. Y. wai.ter c. uifford. 
Why Tax Credits at All? 
On page S3 Mr. I-Iitchings objects to Go'Vcrnor Odcirs 
taxation plan, claiming local needs require the listing of 
all possible property—yet he advocates exempting from 
the mortgaged realty as much tax as is collected from 
the mortgage. Can he not see that the Governor’s plan 
would provide more basis for local revenue than his? 
We suspect, however, the Governor’s motive was not so 
much to secure revenue from mortgages as to provide 
for treating nil mortgage holders alike. At present some 
are taxed and many escape. Thus a practice r)revails 
fully as unjust and obnoxious betw'een mortgage holders 
as it would be betw'cen farms; to tax, say Mr. Hitch- 
ings’s farm in full, and exempt those entirely of his 
next two neighbors. Governor Odell’s plan is to be com¬ 
mended in that it would place all Individual lenders on 
the same footing. But why tax the individual and ex¬ 
empt the corporation mortgage liohler? Is the indi¬ 
vidual not as worthy? All credits arc merely partner¬ 
ship interests: the holder a silent partner in the biisines,'? 
of the debtor. The holder of a mortgage against a 
hotel, store, farm or factoiy is to the extent of said 
mortgage and annual interest thereon, interested in, 
and profiting by said hotel, store, farm or factf)ry busi- 
jiess, as a silent partner. The debtor is the active part¬ 
ner and manages the business. This is proper and just 
enough, and no one objects to it. What is objectionable, 
however, and what all honest men should oppose, is the 
taxing of such interests when held by individuals and 
exempting them when owned by corporations. IlTxempt 
• 11 or tax all alike. “All interests that enter a like 
competition should be taxed alike” is a fundamental 
principle of taxation ethics. But why tax credits at 
• 11? They are not property; do not add to the wealth 
of the State. One citizen owing another does not make 
the State any richer. No other phase of the tax ques¬ 
tion is so troublesome as this one, because we are trying 
to enact and enforce statute law counter to economic 
law. We suggest that Mr. Hitchings and others pro¬ 
cure Bulletins Nos. 1 and 2, National Civic Federation, 
.lohn R. Commons, Sec’y. 281 Ith Ave.. New York, N. Y. 
Wisconsin. _ f. j. frost. 
NOTES FROM FLORIDA. 
l''LORlDA CELERY follows the Calfornia celery in 
the markets. About 100 carloads are shipped annually 
from Tampa, where there is considerable land adapted 
to its successful cultivation. This land 10 years ago 
could have been bought for $.5 an acre, but now it is 
valued at $1,000 or more. Shipments begin in February. 
Refrigerator ears are used, each containing from fiOO to 
700 crates. The icing to New York costs $20 per car. 
The freight charges over the Seaboard Air Line are $58. 
The ice is the best we have ever seen, and costs in large 
quantities, $2 per ton. It is sold to smalt consumers at 
15 cents per 100 pounds. It is claimed that it can be 
manufactured for $1 a ton and yield large profits. The 
celery grown is White Plume. The blanching is done by 
boards, the soil being too friable to "stand up” for bank¬ 
ing. One small plot, of about two acres, cleared, above 
all expenses, $1,400 from a single crop. Stable manure 
is liberally applied in order to obtain the required size, 
or sheep manure, two tons per acre, at a cost of $17.50 
per ton, is sometimes used. The enthusiastic grower 
aims to get 1.000 crates from each acre, and expects to 
receive an average price of not less than $1.50 a crate, 
which he is sure will enable him to put in the bank about 
$1,000 profit from every acre. Of course there are failures 
here as elsewhere. It is sometimes too dry to get a 
maximum crop, and mishaps that need not be here de¬ 
scribed occur, but usually the business has proved 
highly satisfactory. 
FT.ORIDA ORANGE GROWERS .says that they have 
had a good season. One tells us that, from his young 
grove this year, he realized $4,000. I-Tis main crop netted 
him $1.50 per box, and his late oranges, which were 
shipped to Boston, sold for $5 per box. In the Tampa 
section of the State, and farther south, the freezes are 
no longer dreaded, for the growers are prepared for them. 
Wood piles are seen in all the orange groves ready to 
ignite at short notice. It has been proved that open 
air fires effect a rise in temperature of 10 degrees. This 
saves the crop and prevents injury to the trees. At this 
late day we find that oranges are scarcer here and 
dearer than in New York. Our old friend, the Ben Davis 
apple, is more in evidence on the stands than the Citrus 
fruits, and it must be admitted that Ben is much better 
looking, but concerning the true inwardness of said Ben 
as compared with the interior of a half-dried-up orange 
—well, out of charity for B. D. furthermore this deponent 
saith not. ____ J- 
fl FARMER ON THE USE OF CONCRETE. 
On page 19 W. F. B. asks concerning concrete wall for 
bank barn and desires to use common field cobblestone. 
He can use lots of field stone, either flat or cobblestone 
in his concrete wall. Construct the form for basement 
wall with stiff plank: preferably not less than thno 
inches thick (four inches would be all the better), and 
10 inches wide. Plane or smooth the side to the concrete 
mortar. Place the guides or standards each side of the 
intended wall, and thoroughly stay and brace them. 
Try the wall 20 inches at the bottom; Ifl inches at the 
top for a nine-foot wall, which is equal to an IS-inch 
wall. I think this would give satisfaction. When we 
talk about sand and gravel it is very indefinite. If W. 
F. B. or anyone contemplates using concrete mortar, 
and there is fine sand in the gravel that will go through 
a ten-to-inch mesh sieve, it is advisable to take it out and 
thrown it away. If there is clay or dust in any part it 
Is found in tlie fine part. The very fine sand and dust 
makes the wall weaker, and the wall or any place where 
concrete mortar is used is better without it. The coarser 
the better, except that the openings should be tamped 
and filled until the air is all out of the mortar. As to 
coarseness of the gravel to use with field stone, grade 
the gravel not less than one-half inch nor more than 
three-quartcr-inch is preferable. Don't mix coarse stones 
in the cement when preparing it. If they are in take 
a line rake (garden rake) and separate them from the 
gravel. According to the size of the stone to be used, 
say four inches in thickness, put say four inches of 
concrete mortar; spread e(iual in the form, then place a 
tier of stone each side and tamp them and settle them 
into the mortar so that they will not come within an 
inch of the plank,, which allows the mortar to cover the 
outside of the stones, thus making the surface smooth, 
and at the same time piace stones in the center space, 
not touching each other, so they will be surrounded by 
mortar. Tamp and firm the side thoroughly next the 
plank to make the surface smooth. While the mortar 
is soft run the trowel between the plank and mortar PA 
or two inches deep to keep the mortar from adhering to 
the wood, and as soon as the mortar is partially set. jar 
or move the plank a trifle up and down; that helps keep 
it free from the mortar. As desired put on another tier 
of mortar and stones. Be cautious not to tamp or settle 
the stones that are being placed on to the tier below so 
as to move them after once being set. Of course, use any 
size stoTies of any shape, but constantly have in mind 
that they be surrounded with the concrete mortar. Then 
surely keep in mind two things; have, the stones fret: 
froTu dirt and wet when put into the concrete, and thor¬ 
oughly wet the surface where new concrete is to be 
placed, as new- concrete will not adhere to a dry surface. 
.\ garden hand sprinkler is handy to wet it with. I 
would not use lime in the construction of concrete walls. 
Tell W. F. B. as soon as he gets his cement to make 
three blocks of concrete, one foot or more square: make 
one seven to one, one eight to one and one nine to one, 
and in a few days take his choice to go by. He will find 
if he has good cement it is all right with the nine to one. 
Yes, take H. E. C.’s advice and don’t put barn into a bank 
and shut out a great portion of the all-important sun¬ 
light. I constructed and placed flat field stone and con¬ 
crete in making 14 rods of sidewalks by the above in¬ 
structions two years ago, except making an inch of lop 
coat of three to one; it is all right. o. h. smitif. 
BUSINESS BITS. 
Thk latest catalogue of the Cooper Sheep Shearing Ma¬ 
chine Co., Chicago, Ill., will be of interest to all who 
think of using the new method of removing the wool from 
their flocks. 'William Cooper and Nephews, manufacturers 
of the Cooper sheep dip, were the first to introduce Euro¬ 
pean machines into this country. 
Reasons increase for using a washing machine as warm 
weather comes with its increase in w'ashing clothes. Mod¬ 
ern washers are easy to operate, and easy on the clothes: 
a study of those now on the market will pay any house¬ 
keeper. Write to the various manufacturers for descrip¬ 
tive matter, and see that you are supplied with a washer 
in good season for the Summer campaign. 
There is nothing in the form of a green or old stump, 
grub or tree of ordinary size that the llawkeyo stump 
puller will not pull with perfect case, by the aid of one 
honso, without any danger of injury to the machine. No 
man who has land to idcar should buy a stump puller 
before first seeing and studying the catalogue of the 
Milne Manufacturing Co., Monmouth, Ill. Write for 
free catalogue. 
The Reliable incubator is built by practical poultry- 
men who devote all their time and energy to the poultry 
and incubator business and keep constantly improving 
their product. The long years of experience which they 
have had is worth thousands of dollars to poultry raisers. 
A part of this experience is incorporated in the new 
catalogue they have just issued. Don’t fail to send for 
a copy, enclosing 10 cents for postage. Address Reliable 
Incubator & Brooder Co., Quincy, Ill. 
The use of traceless harness Insures a free movement 
on the part of the team, saving in weight, makes easy 
harnessing and hitching, short turning, getting closer to 
the load. It is adapted to the plow, harrow, cultivator, 
log drawing, and all kinds of low-down work. The great 
point of merit lies in doing away with swinging traces 
and whifflctrees. To the fruit cullurist its advantages 
are apparent. Anyone interested should write to B. F. 
Baker & Co., Burnt Hills, N. Y., for circulars, etc. 
Hardet any house can be said to have so complete a 
line of machinery for any crop as the Aspinwall Mfg. 
Co., of Jackson, Mich., has for the potato. Their line is 
complete from a machine to cut the seed to the digger 
and sorter. The Aspinwall potato planter has for more 
than a quarter of a century held first place among grow¬ 
ers everywhere. It is well adapted to the varied re¬ 
quirements of modern culture. Write for the 1903 Aspin¬ 
wall catalogue describing machinery and having several 
pages devoted to spray tables, formulas and full descrip¬ 
tion of the As])inwa.ll cotton sprayers. 
Great improvements have been made in the machinery 
needed for cutting fodder and filling silos. Prom the old- 
fashioned cutter and slow carrier to the modern ma¬ 
chine that cuts and tears up the stalks and blows them 
into the silo or hay mow is a step wider than that be¬ 
tween a mule car and an electric motor. One of the best 
of these machines is made by the Warsaw-Wilkinson 
Co., of Warsaw, N. Y. To see the stalks pass through 
this powerful machine makes one imagine a giant tear¬ 
ing the material apart with his strong teeth and puffing 
it where it -is wmnted. This feed cutter will interest all 
who have ever cut up a stalk. It is fully described in 
the pamphlet issued by the Waisaw,-Wilkinson Co., and 
we advise readers to send for it. 
By the use of a good wood preservative, the length of 
.jfe of a fence-post, or sill, or any other piece of timber 
that is especially exposed to decay, can be doubled. 
This is a fact which no farmer can afford to overlook. 
It may be that the lumber is cheap, but that is not the 
main point, for when a fence falls down, or a building 
sags or collapses because the sill is rotten, the cost of 
repairing is a great deal more than the mere price of 
lunvber. The wood preservative will cost perhaps three 
cents a post, and in the .same proportion for all other 
woodwork, a barrel of wood preservative kept on hand 
and religiously used will show a large percentage of 
profit. Write to Samuel Cabot, 81 Kilby St.. Boston, for 
circulars and full information on this subject/ 
