. American bee journal. Bee culture; Bees. 234 AMERICAN BEE JOURNAL. tion to Mr. Eugene Secor, for reply in the American Bee Journal, ? If bees are assessable, how are they classed ? There Is nothing assessed in the State over six months old, and there is no certainty that we have even one bee in the hive over that age. O. L. Packard. As requested, Hon. Eugene Secor, of Forest City, Iowa, replies thus : I answered quite fully on page 666 of the Bee Journal, for 1889, a question very similar to the one propounded by Mr. Packard. I think it would fully satisfy him that bees are not taxable in Io


. American bee journal. Bee culture; Bees. 234 AMERICAN BEE JOURNAL. tion to Mr. Eugene Secor, for reply in the American Bee Journal, ? If bees are assessable, how are they classed ? There Is nothing assessed in the State over six months old, and there is no certainty that we have even one bee in the hive over that age. O. L. Packard. As requested, Hon. Eugene Secor, of Forest City, Iowa, replies thus : I answered quite fully on page 666 of the Bee Journal, for 1889, a question very similar to the one propounded by Mr. Packard. I think it would fully satisfy him that bees are not taxable in Iowa. It seems strange to me that as- sessors and other officers having in charge the listing of property for taxation and collection of the county revenues, should fail to understand the meaning of a stat- ute so plain in its provisions. Section 797 of chapter one, Title VI, of the Code gives a list of exemptions for the guidance of assessors. After enum- erating various classes of property to be omitted from the assessment rolls, it says in paragraph 4 of said section, '' Animals not hereafter ; Section 801 specifies the animals to be listed—"horses, cattle, mules, asses, sheep, ; Perhaps it is the words "all other property" in the same section which puzzles them. But they should not, be- cause bees are "; See defini- tion in Webster's latest unabridged dic- tionary. Geese, turkeys, ducks, chickens and pigeons are not taxed. Why ? Be- cause they are exempt by the s|me statute quoted first above—"Animals not hereafter ; Under that statute, a man may invest $1,000 in poultry, and it would not be taxable. A good many people are doing it, too. I am not saying that such exemptions are wise, but there can be no question, it seems to me, that the letter of the law is, and the intention of its framers was, to exempt all these smaller animals. The merchantable products of the poultry yards of this State a


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Keywords: ., bo, bookcentury1800, bookdecade1860, booksubjectbees, bookyear1861