Los Angeles herald., 1893-01-13
A RIGHTEOUS SORT Of KICK,
Pomologists Object to a Tax on
Fruit Trees.
HOrticulturists Want to Be Put ON an
Equality With Farmers.
They Claim to Have Been Discrim-
mated Against A Schedule OF
Rates of Assessments Of
Fruit Trees.

The following address to the people
and press of California is signed by
franklin Blades, w. H. Holabird, Fl.
W. Krucke berg, M. B. Campbell and @.
@. Thompson:
At the November meeting of the Po-
mological society for Southern Califor-
MIA, the undersigned were appointed q
committee to take such action on behalf
of said society as might be deemed suit
able to promote the adoption by the
present legislature of such an amend
ment to the constitution of the state as
will confer upon the legislature the
power to exempt fruit trees from taxa
tion, permanently or for term of years
prior to full bearing, as in the discre-
tion of the Legislature might seem best.
In pursuance of that appointment,
and in the performance of what we con-
ceive to be an importact duty, we deem
it OF consequence that we make brief
appeal to the press and people of the
state to aid the society in promoting
this object. 1t is believed that the hor-
ticulturists of the state are almost unan-
imous in favor of such action being
taken this winter in order that on the
earliest possible day an amendment to
allow such exemption may be submit
ted to the people, and ID is hoped and
believed that majority of the people
engaged in other pursuits would favor
such an amendment.
1t seems to US but Just that we should
be placed on an equal footing with the
other agriculturalists of the state, whose
products, under the denomination in the
constitution of "growing crops," are ex-
empt from taxation. 1t is not possible
in the brief space allowed to US in pa
per OF this kind to present and urge the
many reasons which occur to us, and
which we trust will occur to majority
of the people, why we should also be
protected and encouraged by an equal
exemption. Certainly we may be al
lowed to say that we now take it that we
are Disseminated against, and that it
would seem that we were to be perman-
emily Disseminated against if we should
be denied the privilege of even obtaining
an expression of public sentiment on the
subject.
We think it is fact not to be disputed
that farm lands all over the state de-
voted to raising the products which are
now exempt from taxation by the terms
of the constitution are, and have all
along been, valued for purposes of tax
alton at greatly less rates than lands de-
voted to horticulture; and while we will
not deny that after fruit trees get to
profitable bearing such lands are con-
siderably more valuable than what are
known as common farm lands, we con-
ceive that their considerably enhanced
value each succeeding year until trees
come into full bearing ought to be suffi-
cient to insure that we will bear our
share of taxation without being dis
criminated against for years before we
even begin to obtain any reward for our
expenditures and labor.
BY the terms of the constitution fruit
trees are assessed separately from the
land as Improvements, and are taxed as
such, but singulsrly enough for the
purposes of taxation they are regarded
as growing improvements. The effect is
cumulative, unlike other Improvements.
We find at hand for convenient use
schedule of the rates of assessment of
fruit trees, which obtain in this state,
in the late proceedings of the State Hor-
ticultural society, as furnished by its
president.
Fruit trees-First year, SIS per acre;
second year $40; third $50; fourth $40;
fifth $50.
Citrus trees-First year, $50 per acre
second $75; third $lOO; fourth $l25;
fifth $3.50; sixth 5000; seventh 1925
eighth $3.50; ninth 1915; tenth $500;
eleventh 1925; twelfth $3.50; thirteenth
1915; fourteenth $400.
Vines-First year. SIS per acre; Sec
ond 500; third $35; fourth $40; fifth $50.
Thus it will be seen that our lands
are taxed great deal higher than lands
devoted to growing crops;" our trees
are each succeeding year taxed higher
and higher until, in the case Of citrus
trees, the fourteenth year, and vines un-
til and including the fifth year; and
then the product of our trees are taxed
separately as personal property, and
when we meet with >misadventure and
our trees bear nothing at all the in
creased valuation goes relentlessly on.
Without being so intended. this looks
like menace and penalty.
We therefore respectfully, yet earn
estly, in behalf of the Pomoloa ical 60
ciety, and by it's authority, appeal to the
press and to people generally to give us
their hearty support in urging upon the
| legislature the adoption of an amend
ment to the constitution which will per-
NIT the legislature to afford us the relief
we ask.