REPORT OF IOWA FARM BUREAU FEDERATION 389 



the details that the membership is as much concerned as with the final 

 accomplishments. 



The program and budget of $115,000.00 adopted by the delegates to the 

 last annual convention was approved by the executive committee to 

 carry on the work as outlined. This program was adhered to and every 

 department supported at an expense of $86,352.18. The saving of $28,- 

 647.87 from the budget was largely due to the merging of duties and co- 

 operating with interests who showed a disposition to be helpful. 



The total number of public meetings conducted by men sent out direct 

 from the federation office during the year was eight hundred fifty-five. 



The legislative committee consisted of W. P. Dawson, C. W. Huntley, 

 and J. G. Mitchell. This committee performed a service unequalled in 

 legislative activities on behalf of agriculture. 



LEGISLATIVE RECOMMENDATIONS 



Two legislative questions of major importance present themselves. The 

 first lies in code revision, and the second in the prospective report of 

 the legislative tax committee. 



Should the next General Assembly undertake to consider code revision 

 at the regular session a very careful analysis of the proposed bills is im- 

 perative. The importance of taxation measures presented by the tax 

 committee require no special emphasis, especially if its report under- 

 takes a recodification of the tax law of the state. 



The importance of keeping close touch with the organization and 

 operation of cooperative associations cannot be over-emphasized. 



The work of the legal department during the past year resolves itself 

 generally into three divisions. 



I. Legislative work in cooperation with the legislative committee. 

 II. Taxation. 



III. Advisory — particularly with reference to organization of coperative 

 associations. 



I. This division may be considered with respect, (a) to legislation 

 prevented and objectionable statutes repealed, ^nd (b) to new legislation. 



(a) In the first class may be included: 



(1) The repeal of the statute permitting banks to deduct from their 

 capital stock the amount of government securities held for purposes of 

 taxation (Chap. 15, Laws of 39th G. A.) 



(2) The prevention of a measure which would have subjected county 

 mutual insurance associations to the disabilities of legal reserve com- 

 panies. 



(3) Prevention of consideration of Code Commission's bills during regu- 

 lar session. 



(b) (1) To provide for appeal in case of platting for assessment and 

 taxation. 



(2) Prepared and secured passage of measure to include protection of 

 river banks in the drainage law (Chap. 45, Laws of 39th G. A.) 



(3) Prepared and secured passage of a measure to compel construction 

 of spur tracks by railroads (Chap. 86, Laws 39th G. A.) 



(4) Amendment of law relative to transportation of dead animals, to 

 permit farmers to feed to hogs animals that have not died of any con- 



