204 STATE BOARD OF AGRICULTURE. 



DETERMINING THE MILLING QUALITIES OF WHEATS. 



Suppose we have twenty or thirty kinds of wheat from this or any 

 other source, how shall we determine early in the history of their culti- 

 vation the milling quality of the several kinds? Must we wait till we 

 can spare twenty bushels to make a satisfactory test in a steel-roller 

 mill? If we could satisfactorily determine the milling quality and com- 

 mercial value of such wheats early in their course, when we can spare 

 only a pound or two for such purpose, we might not only save time, but 

 early throw out of cultivation the kinds that had little excellence, and 

 bring to the front those of great promise. For this purpose we need a 

 toy or baby roller mill such as they use in New South Wales, having live 

 breaks and five smooth separator rolls, whereby one pound of wheat 

 may be ground and separated the same as in our steel roller mills. Such 

 a toy roller mill was made by Ganz & Co.. of Buda-Pest, and used by F. 

 B. Guthrie in New South Wales last March (1S95). 



If our College Experiment Station and the Michigan Millers' Associa- 

 tion would combine their forces, and secure a miniature plant of this kind 

 to test the milling quality and commercial value of all new wheats, the 

 agricultural interests of our State might be greatly benefited, and the 

 milling interests placed on a more reliable basis. 



FRIDAY EVENING. 



TAXATION. 



PROF. W. O, HEDRICK, AGRICULTURAL COLLEGE. 



Taxation, like its frequent product, the poor, we have always with us. 

 Its development suggests the history of piracy or robbery; governments, 

 like the burglar, ever devising new means to plunder; subjects, like the 

 plundered, ever devising new ways to escape. In Michigan it is legislated 

 upon at every session of the legislature, yet there seems to be more com- 

 plaint against our taxing system at the present time than ever before. 

 Within the past twelve months farmers' clubs and city mayors have 

 imited in asking relief from taxation, boards of supervisors have had 

 unusual difficulty in making their equalizations, and a tax statistician 

 has been appointed to investigate the operation of our system. Nor are 

 these difficulties transient and local. Within the past ten years almost 

 every northern state east of the Mississippi has had a tax commission 

 appointed to examine the deficiencies of their unsatisfactory system and 

 to suggest remedies therefore. 



Much of this complaint no doubt is due to the difficulty in paying taxes 

 within recent years, but increased business on the part of the govern- 

 mest ever requires increased taxation, and that this burden may not 

 become unbearable, change, readjustment of the load, and improved 

 methods of administration are necessarv. 



