96 
THE NATIONAL NURSERYMAN 
Quiz Column 
THE TAXATION OF NURSERY STOCK 
Editor National Nurseryman. 
Sir:— 
Can you advise us whether assessment is made on growing nursery 
stock, and on what basis of valuation the taxation is m.ade? Why 
should tax be paid on growing nursery stock any more than other grow¬ 
ing crops, even tho it holds over from year to year? A nursery may 
have stock growing the first of April and have it practically destroirnd 
and worthless in some varieties, at least, by the first of June. Trust 
you may be able to give us the information. 
Lake City, hbnn. The Jewell Nursery Co. 
Answered by Professor W. L. Drew, Cornell University 
College of Law; 
The question as to whether any partieular kind of property 
shall be the subjeet matter of taxation is entirely a loeal 
matter in eaeh state, and, therefore, a question of legislative 
diseretion. In exereising that diseretion, I am not aware 
that any underlying prineiple is applied. In determining 
whether nursery stoek is taxable in Minnesota, it is, therefore, 
merely neeessary to examine the statutes. Turning to these 
statutes, I find in Revised Laws of Minnesota (1905): 
Seetion 794. “All real and personal property in this 
state * * * is taxable exeept sueh as is by law exempt from 
taxation.” 
Seetion 795 states various exemptions, but it does not 
inelude nursery stoek or growing erops. 
Seetion 797. “Personal property for the purpose of 
taxation shall be eonstrued to inelude; * *' * (Paragraph 4) 
All stoek of nurserymen, growing or otherwise.” 
Seetion 802. ‘‘Personal property shall be listed and 
assessed annually with referenee to its value on May ist.” 
Seetion 810; “All property shall be assessed at its true 
and full value in money. In determining sueh value, the 
assessor shall not adopt a lower or different standard of value 
beeause the same is to serve as a basis of taxation, nor shall 
he adopt as a eriterion of value the priee for whieh the said 
property would sell at auetion or at a foreed sale, or in the 
aggregate with all the property in the town or distriet; but 
shall value eaeh artiele or deseription of property by itself, 
and at sueh sum or priee as he believes the same to be fairly 
worth in money.” 
I have examined the Session Laws of 1907, 1909, and 1911, 
and find nothing modifying the above provisions of the 
statutes. As you will see from the above, it would seem elear 
that nursery stoek is taxable in Minnesota and taxable at its 
full aetual value. 
I have no infonnation as to whether assessors in Minne¬ 
sota aetually live up to their statutory obligations in assessing 
property at its full aetual value. I am aware that great 
pressure is often brought to bear upon them to prevent them 
from doing what they are under statutory obligation to do. 
BUSINESS ETHICS 
Editor National Nurseryman. ' 
Sir: 
Could you give me some information, or tell me where I could get 
information in reference to this matter? 
Last fall (1910) some nursery stock belonging to me (which came 
into my hands in settlement for a debt) was sold to a nurseryman by a 
nurseryman here, acting as my agent, for I know nothing about this line 
of business. Now, they told me the price was to be the prevailing price, 
but as yet I have not been able to find out what the prevailing price was 
at the time. And, consequently, I have not been able to collect for 
same; for the purchaser, although he knows I know nothing about the 
business, will not give me the prices. In fact, I understand from an 
attorney whom I had look into the case, that he and this nurseryman 
here attempted to fix up some sort of a deal between themselves. So 
as the matter stands at present, the purchaser has the stock, but I 
cannot get him to settle. Of course if I am going to sue I must know 
what the exact prices were for stock at that time. The stock in question 
consisted of peach trees, ist, 2d and some 3d grade, and I have a list 
of the varieties, if that would be of any use. He was to settle with me 
the following spring (1911), as I was told that that was the custom 
among nurserymen to settle then for stock bought in the fall. Any 
information that you can give me will be greatly appreciated, I assure 
you. 
Boston, Mass. F. W. 
Answer; Nurserymen have not standardized prices for 
nursery stock. The trade differs very materially from the 
manufacturer’s business, in which a definite grade of product 
commands at a given time a definite price. It differs also 
from the great staples of agriculture, as com, cotton, wheat, 
and the like. The only way, it seems to us, that you can 
settle your trouble is to refer this matter to a board of arbi¬ 
tration who will look into the quality of stock sold and the 
prevailing prices at that' time. There may be such a great 
difference in the quality of stock produced by different nur¬ 
serymen and different parts of the country that, unless you 
have evidence that your trees represented definite grades of 
given varieties, you will have difficulty in establishing their 
value. It would seem to us to be a matter for friendly 
arbitration rather than a matter for reference to the courts. 
FOR YOUR INFORMATION 
To THE Editor; 
The Foote Farm Laboratories of Fredericktown, Ohio, are 
putting out what they call the “Foote Soil Testing Outfit.” 
They are widely advertising this outfit and offering it to 
individual farmers for $10. They also include in the outfit 
a copy of my book, “The Story of the Soil,” supposedly as an 
added inducement to the purchaser. I wish to say that I 
knew nothing of the Foote Farm Laboratories until we began 
to receive inquiries from their advertisements. We at once 
ordered an outfit, including all instructions, and have thoroly 
investigated the outfit and the methods by which the Foote 
Farm Laboratories claim any farmer can analyze his soil, the 
following quotation being a sample of their advertising; 
“The Foote Soil Testing Outfit is a complete, practical 
farm equipment with which you can readily tell what plant 
food each one of your fields needs and what they already have. 
It tells you just what food elements are in your soil and what 
is lacking.” 
A thoro investigation of this outfit clearly reveals the fact 
that it is absolutely worthless. The so-called directions for 
testing soil not only give no valuable infomiation, but they 
are absurd and senseless. The farmer who pays $10 for the 
outfit and attempts to use it will have thrown away both his 
