THE NATIONAL NURSERYMAN 
126 
Quiz Column. 
SHRUB FOR NAME. 
Tiif. National Nurseryman. 
Would you please send me by return mail the name of this shrub of. 
which I enclose a piece of a branch? 
Fitchburg, Mass. J- Fuller. 
The branch you send is a small slip of the common snow berry or 
wax berry, one of the most familiar of old fashioned door yard shrubs. 
It bears the botanical name of Symphoricarpus recemosus. So you 
see that it is rather heavily handicapped and has to strugle along under 
an extensive name. Snowberry or Waxberry are good enough for 
most people. The shrub is hardy and excellent for massing and group¬ 
ing. 
THE TAXING OF NURSERY STOCK. 
The question has come up to us of taxing nursery stock as stock- 
in trade, such as that of a dry goods man, and we would like to know if 
you are taxed for nursery stock on this basis—in fact, if you are taxed 
at all for nursery stock.' If so, will you kindly tell us how the value 
is ascertained, and what the rate of taxation is with you. We have 
always felt that nursery stock, as a growing crop, ought not to be 
taxed. 
This is the second year that the question has come up in connection 
with our own nursery, and we are very anxious to know the customs 
in our own state, and in other states, to as how other nurserymen have 
been treated in this matter. I have always understood that nursery¬ 
men were not taxed for nursery stock as stock in trade, but the deputy 
tax commissioner of Massachusetts says that you have been. 
Boston, Mass. • M. M. D. 
ANSWER BY PROF. j. W. JENKS, CORNELL UNIVERSITY. 
I believe that in some states growing crops are specifically exempted 
from taxation and possibly nursery stock in the ground would be 
likewise exempted. 
Under other circumstances, however, nursery stock would clearly 
be taxable under the general property tax the same as any other prop¬ 
erty, provided the assessors wished to be. particular. Standing timber 
on land of course adds to the value of land and is included as real estate. 
Speaking generally, I should suppose that growing nursery stock would 
be taxed as real estate in the same way if taxed at all. Probably, 
however, usually most assessors do not mention it at all and- simply 
assume that it adds a certain value to the land. 
It is probable that your correspondent has had the misfortune to 
live in the neighborhood with a particular assessor who has thought 
it worth while in making his returns to show the specific way in which 
he got the value of a piece of land, and who has, in consequence, in¬ 
dicated nursery stock separately. 
The following states specify the status of nursery stock. 
Michigan.—Nursery stock whether growing or in transit is classed 
as personal property. 
Illinois.—Nursery stock in the hands of nurserymen whether grow¬ 
ing or otherwise, shall be listed and assessed as merchandise. 
Indiana.—As in Illinois. 
Massachusetts.—Forestry trees planted for reforestration are ex¬ 
empt; nursery stock not mentioned. 
The general rule seems to be that growing nursery stock is to be as¬ 
sessed merely as added value to real estate. Michigan, Illinois and 
Indiana seem to be the only exceptions* 
“ Nursery stock planted by owner passes with mortgage even though 
planted after mortgage is made. But a tenant who has planted nur¬ 
sery stock for purposes of trade holds his stock, it not passing under a 
mortgage made by the land owner.” The above from Washburn “On 
Real Property.” 
H. L. Clark, Paris, Texas. Enclosed find SI.00 P. O. Order for 
which you will please credit me with subscription to The .Nurseryman 
for the year 1905. I certainly prize The Nurseryman very highly. 
T. J. Dwyer & Co., Cornwall. N. Y. We enclose herewith our check 
for SI. 00 in payment of renewal of our subscription to The National 
Nurseryman. We could not possibly omit your valuable publication 
from our list. With best wishes for your success. 
WESTERN ASSOCIATION OF WHOLESALE NURSERYMEN. 
ALL WESTERN NURSERYMEN INVITED TO JOIN. 
The semi-annual meeting of the Western Association of Wholesale 
Nurserymen was held at the Coates House, Kansas City, Mo., July 12, 
1905. Called to order at 10 A. M. President Youngers being absent, 
A. J. Brown presided. Minutes of last meeting read and approved. 
Treasurer’s report showing a balance of $51.36 received. 
Firms present.—Blair & Kaufman, J. S. Butterfield, T. E. Griesa, 
Holman & Bente, J. A. Lopeman, New Haven Nurseries, Marshall 
Bros., E. Mohler, J. W. Hill, Peters & Skinner, F. H. Stannard & Co., 
Stark Bros., Sherman Nursery Co., Williams & Bernardin, A. Willis, 
,T. Wragg & Sons, Younger & Co. Committee on program, Messrs. 
Bernadin, Stark, Holman. Mr. Skinner moved a one day session. 
Carried. 
Mr. Hill moved stock reports be sent out with minutes. Carried. 
Hitherto it has been the policy of the Association to confine its 
membership to the largest growers, but a growing sentiment has ex¬ 
isted that we should have a western organization embracing all repu¬ 
table nurserymen and now for the first time, all such are invited to 
make application for membership. 
The matter of classification was discussed and the secretary directed to 
send by. wire to President Albertson, Charlevoix, Michigan, the following: 
Resolved That this Association heartily endorse the efforts of the 
American Association of Nurserymen to secure a reduction of carload 
minimum on trees, and we urge the adoption by the Western Classifi¬ 
cation Committee of the schedule prepared by the transportation 
committee of said Association. Messrs. Hill, Stannard and Skinner, 
committee. 
The program committee presented the following outline of work for 
the session. F. H. Stannard, — Our probable supply of stock; J. A. 
Lopeman,—-Our new Oklahoma inspection laws; E. M. Sherman,— 
What I learned of interest to nurserymen at the West Baden meeting. 
The presentation and consideration of these subjects interestingly 
consumed the balance of the time. 
Adjourned t<5 meet at same place, December 19-20, 1905. 
E. J. Holman, Secretary. 
A DISTINGUISHED TREE AGENT. 
It is probably not generally known that the eminent Secretary of 
the Treasury, Hon. Leslie M. Shaw, made his start in life as a tree 
agent, popularly known as a tree missionary. The writer well remem¬ 
bers a meeting of the Iowa Horticultural Society in 1899, when Mr. 
Shaw, as governor of Iowa, made an interesting address to the Society, 
in the course of which he credited much of his later success in life to 
the experience and training he had acquired in the nomadic life of a 
seller of nursery stock. He commended it as a most important method 
of acquiring a knowledge of human nature. There was no way, in 
his opinion, in which the peculiarities of temperament came to the 
surface so quickly as when the individual was approached by the 
sunny tempered and genial carrier of a plate book. On this occasion 
Govenor Shaw made a point of emphasizing the factor quality as being 
much more important than quantity, and intimated that if there was 
any one thing in connection with his experience as an agent of nur¬ 
serymen, which rested rather heavily upon his conscience, it was the 
promiscuous selling of the Ben Davis apple. He suggested that if 
there were one method more efficacious than another of getting even 
with an enemy, it would be by sending him a barrel of handsome Ben 
Davis in October. 
J. C. 
BUFFALO TO DENVER AND RETURN 
$37.25 
Via Wabash Railroad. 
Tickets on sale August 11th, 12th, 13th, and for morning trains of 
August 14th. Special train for delegates open to public will leave 
Buffalo 8:30 P. M., August 11th. Full information and itinerary 
forwarded on application. 
James Gass, R. F. Kelley, 
N. Y. S. P. A. G. A. P. D. 
Wabash Ticket Office, 287 Main Street, Buffalo, N. Y. 
