Pelaez and Sons, Inc. - Page 17




                                       - 17 -                                         
          R), in the opening two paragraphs of a chapter on “Bringing                 
          Citrus Trees into Production”, contains the following:                      
               During the first two or three years after planting a                   
               citrus tree, growers should not seek to obtain the                     
               earliest possible production of fruit but to develop a                 
               sturdy tree to good size so that it will bear                          
               productively over a long life. * * *  Growers need to                  
               aid the growth of the trees only by supplying favorable                
               conditions for their development.  With no crop to                     
               consider, growers can devote all attention to promoting                
               vegetative growth.  Sometimes growers will give minimum                
               attention to these young trees because they are not yet                
               returning any income, but to neglect them is a mistake                 
               that will be regretted for a long time because of its                  
               adverse effect on the trees’ future bearing.                           
                    By established custom in Florida, citrus trees are                
               classed as nonbearing during the first four years after                
               they are planted as yearling trees.  Although they may                 
               bear a few fruits as early as the second or third year,                
               all efforts are correctly directed toward tree growth,                 
               and any fruit production is incidental. * * *                          
               [Jackson, Bringing Citrus Trees into Production,                       
               Citrus Growing in Florida, 137 (3d ed. 1991).]                         
          The last paragraph of the same chapter, contains the following              
          statement:                                                                  
                    Beginning with the fourth or fifth year, when the                 
               trees are considered of bearing age, practices in grove                
               management differ somewhat from those outlined above.                  
               The following chapters are devoted to the care of                      
               bearing trees.  [Id. at 146.]                                          
               Other contemporaneous materials offered by respondent                  
          generally reflect that no meaningful production occurs until the            
          third year, with full production commencing in the fourth to                
          sixth year of tree growth.  Petitioner’s experts highlighted the            
          fact that the corporation’s particular experience demonstrates              
          that citrus trees are capable of producing some fruit by the end            






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