288 
THE NATIONAL NURSERYMAN 
TAXATION OF NURSERY STOCK 
Query: Is the taxing of nursery stock by state legis¬ 
lature a constitutional act ? We understand that the state 
of Minnesota has passed such a statute. Z. 
Answer by Professor Wm. L. Drew, College of Law, 
Cornell University 
Editor National Nurseryman: 
I have your letter asking about nursery stock being the 
subject of taxation. 
It is probably within the power of the legislature of every 
state to tax nursery stock. There would have to be some 
provision in the constitution of the state forbidding such 
a tax to limit the legislative power. It is unlikely that 
the constitution of any state contains such a provision. 
As the legislature has the power, it is therefore purely a 
statutory question in any particular state. 
Your correspondent thinks that two statutes in Minne¬ 
sota are inconsistent with each other. They do not seem so 
to me. The constitution of the state (Art. 9 § 3) provides 
for the taxing of all real and personal property with certain 
named exceptions, none of which includes nursery stock. 
Sections 794 and 795 of the Revised Laws of Minnesota are 
similar to and carry out the constitutional provision. 
The latter named section enumerates the kinds of property 
which shall be exempted from taxation; but none of the 
classes would include nursery stock. The legislature then, 
for purposes of taxation, classifies property into real prop¬ 
erty and personal property and defines each class. Sec¬ 
tion 797 subd. 4 provides that all stock of nurserymen, 
growing or otherwise, shall be classed as personal property. 
Section 810, providing for the valuation of real property, 
specifies that structures and improvements shall be in¬ 
cluded as part of the land but that growing crops shall be 
excluded. If we regard nursery stock, growing upon the 
land, as a growing crop, it is entirely consistent with section 
797 that it should be excluded as part of the land, as it has, 
by that section, been declared to be personal property. 
Such exclusion does not mean that it is not taxable but 
merely that it is not taxable as land. Taking all of the 
provisions together it seems clear that nursery stock is 
taxable in Minnesota as personal property. 
THE WORK OF THE TEXAS NUT GROWERS’ SOCIETY 
By F. T. Ramsey, President 
The existence of our society for the past four years has 
called the attention of the great mass of our citizens to the 
value of pecans as nothing else within our power could 
have done. Many men, women and children have been 
interested to a degree that prompted them to plant either 
trees or nuts. Now, when one does this, he adds to the 
riches and beauty of his country and to the comfort of its 
inhabitants. Many have also learned that a seedling 
pecan never bears nuts like the one planted, and they 
have been taught how to bud and graft them. 
This society has taught many the value of an indifferent 
pecan grove, if good sorts are budded on and it has taught 
the man with poor hickory hills that he can bud pecans 
on hickories and make his land rate in value with the best 
in the state. And this is not all, for in some cases, by 
design, in others by desire and in still others by accident, we 
have demonstrated that pecans will grow on thousands 
of acres on which it was supposed that they would not 
do well. We have taught the producer who has small 
pecans that he can shell out the kernels with a small, 
cheap machine and thus realize nearly as much per pound 
net for his nuts as he usually gets for the few fancy nuts 
he may have. 
These are only part of the good things that our society 
has promoted, started or accomplished. Those of us who, 
for the love of the work, have toiled a little may feel 
satisfied; and whether we, in the future, accomplish much 
or little, it is gratifying to sum up the work of the past. 
HOW AND WHY COLOR PAYS 
This is the theme of the June-July number of “Orders” 
the booklet published occasionally by the McFarland 
Publicity Service, Harrisburg, Pa. Judging by the excel¬ 
lent colored illustrations contained in the latest number 
color will and does pay. As is usual with the McFarland 
work everything is in good taste and effective. 
TREES OF QUALITY 
Under this title the Winfield Nurseries, Winfield, Kas., 
has issued an attractive booklet. The cover design is in 
color and represents the Mersereau blackberry. The 
contents include such things as a brief history, methods 
employed and copies of a great many valuable testimonials. 
The booklet is interspersed wfith illustrations of stock 
grown. 
MILLIONS OF STRAWBERRIES 
W. W. Thomas of Anna, Ill., writes in the following man¬ 
ner of his strawberry plants: “I have planted a large 
acreage of strawberry plants for next season and they are 
making a fine growth as we got them planted very early. 
I expect to have many millions of plants to offer to the 
trade for next season.” 
ELLWANGER AND BARRY 
Under the title of “Select Peonies, Phloxes, Irises for Fall 
Planting” Ellwanger and Barry have issued an attractive 
booklet of value to intending purchasers. There are in the 
center of the pamphlet four full-page illustrations of the 
flowers treated. The typography is in extreme good taste. 
A booklet of this description makes the prospective customer 
confident as to the quality of the stock that he will receive. 
APPRECIATION 
Mr. A. I. Smith „ secretary-treasurer of the Knoxville 
Nursery Co., Knoxville, Tenn. writes: “We appreciate the 
good work you are doing with your journal and wish you 
continued success.” Mr. Smith is evidently one of those 
men wdio believes that a trade journal has a work to do and 
also that we as a trade journal are doing our work. We 
prize his letter because of the recognition it makes of hard 
work carried on quietly and steadily. 
