THE NATIONAL NURSERYMAN. 
137 
NURSERY STOCK AS PERSONAL PROPERTY. 
The Florist's Exchange recently published a symposium 
on the question of rating florists’ and nurserymen’s stock 
as personal property for purposes of taxation. Few states 
tax such stock. An Arkansas nurseryman wrote: “ Real 
estate is assessed at about 20 per cent, of what the owner 
thinks it worth. Personal property at a very small per 
cent., and much of it not given in at all. Money loaned 
on real estate is not ‘ given in’ but very rarely by any one 
in this state. In ‘giving in’ my growing nursery stock 
about two years ago, the assessor remarked he thought 
the trees were part of the land and not necessary to be 
assessed as personal property, but as I knew he was wrong 
I said nothing, but give it in under the head of the last 
question, which reads about this way: ‘All other credits 
and articles not included in the above.’ I think florist or 
nursery stock should be taxed, but should be assessed at 
a very low valuation, it being of a different character from 
stock in most other lines of business. In the first place, 
we cannot tell whether we can raise the plants until the 
proper season for selling arrives. Perhaps there will be 
no sales for a large part after such time does arrive. A 
very bad rainy winter and spring is bad on my trade, as 
most of the business must necessarily be done in good 
weather. I have been engaged in horticultural pursuits 
all my life, and consider florist and nursery stock of but 
little value until it is sold and you have the money in 
pocket, and I think facts will bear me out. Whenever a 
nursery or florist’s place is sold out on short notice it 
brings next to nothing, and worse than nothing when 
trouble of raising is taken into consideration. This may 
be an unbusiness like view to take of the matter, but if 
all florists would do business on this principle, they would 
be more successful. In ‘giving in’ my nursery stock I 
generally give it in at about 10 per cent, of last year’s 
sales. I consider the balance as labor, use of land, etc. 
“ I consider growing plants as well as salable plants 
should be taxed, but, as I said before, at a VQ.xy lozv valua¬ 
tion, and should be assessed as a whole, with some regard 
as to previous season’s business, all things duly considered 
in the way of increased glass, etc. I have never heard of 
the growing crops of a farmer or market gardener being 
taxed ; farm crops have a very small value at the assess¬ 
ing time here (June 1), and I do not think they should be 
taxed, as the value at that time would be so small it 
would not be worth while considering. 
a 
“ 1 think taxation is very different in the different states. 
In Indiana, my former home, the assessor was very par¬ 
ticular to assess everything. Here it i^ quite different ; 
personal property is ‘ given in ’ at a mere nothing, and 
sometimes not at all, but there is some excuse for this, as 
personal property does not find as ready a sale as it does 
in most places. I doubt whether I could sell my growing 
nursery stock for $200 if I should try for one month, yet 
I consider it well worth $2,000 to me. Reasons : No one 
here who is able to buy knows anything about the busi¬ 
ness, and most people who have been engaged in the 
business here for past years have failed, all of which tends 
to reduce the value of the stock. A stock that only my¬ 
self can make a living or so out of can’t be very valuable 
in this state. Of course, I know it is a little different in 
other places where a buyer can be found for your business 
in a I'easonable time.” 
P. J. Berckmans, of Augusta, Ga., says : “ Our state 
does not tax either plants or nursery stock. There is no 
law on the Georgia statute which makes mention of such 
products for taxation. I have never heard of a case where 
the growing crops of a farmer in our state have been 
taxed, should the introduction of such a measure be 
attempted in our legislature, I have no doubt but that it 
would meet with the most formidable opposition.” 
®ur Specialties: 
3,000,000 
Strawberry Plants. 
Ready by SEPTEMBER 1st. 
Raspberries. 
flortt; ^tar 
(urra9t 
Chautauqua 
Gooseberry. 
Forty varieties. No better 
.stock grown. 100,000 trans¬ 
plants of Ohio, Palmer, Hil- 
[jorn, Gregg, Shaffer, Turner, 
and Cuthbert. 
Blackberries . . 
Splendid assortment of well- 
rooted plants. Transplants 
of Snyder, Early Harvest, and 
Eucretia Dewberry. 
s Currants and Gooseberries. 
One and two years old; good; 
well-graded plants. 
Grape Vines, Very Cheap. 
Rhubarb, Asbaragus, Horsb Rabish, Rtc. 
Very Re.spectfully, 
W. N. SCARFF, 
Write tor Prices.N gw Cflrlislc Ohio* 
Capital IVurseries, 
NORTH TOPEKA, KAN. 
PETERS & SKINNER, 
Proprietors. 
n ^ large and fine stock, good assortment, 
1 1 strong on northern sorts. 
PEACH, PLUM AND CHERRY TREES. 
DOUBLE FLOWERING CRAB APPLE SEEDLINGS. 
PEAR SEEDLINGS. 
(’oi-respondence Solicited. PETERS & SKINNER. 
Peach Trees 
(FOR THE TRADE.) 
By tlie 1,000 or Car-Load, in all 
the Standard Varieties, includ¬ 
ing the new of merit. 
As soon as they can be propagated everybody will want the GREENBORO, 
TRIUMPH, and SNEED Peaches. We have them in bud. Get our prices for 
these new early Peaches before placing your order for Fall 1896. Can furnish 
now only TRIUMPH in June buds, 12-in. up. 
D. BAIRD & SON, - - - MANALAPAN, N. J. 
PEAR. FAY’S eURRANTS PEACH 
■ ■ * ■ " " Large Stock. Low Rates. * I I ■ 
Dl I I h/l E, MOODY & sows, O l-l F R R V 
r LkJIYI. LOCKPORT. M. Y. W ll t ll II I . 
