The Dinois Agricnltaral Atsodatioa Record 



Sept. S, 1923 



SepL S 



Illinois Agricultural Association 



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iXhibllshed twice a month by the Illinois Agricultural 

 ; lAssociation, 608 South Dearborn Street. Chicago. lliinoiB. 

 : iSdlted ky New»_ Publicity Department. E. L. Bill. Director. 



V I Enny a^ iecond. class matter 0«. 10. 19tl. at the post 

 Sffflce at Chicago. Illinois, under the act of March 3. 1879. 

 Ac^ptance for mailing at special rates of postage pro- 

 Tived (or in Section 1103. Act of October 3, 1917. author- 

 bed Oct. 31. 1921. 



The Individual membership fee of the Illinois Agricul- 

 tural Association ra five dollars a year. This fee Includes 

 payment of ten cents for subscription to the Illinois Ag- 

 TicuLturul Association Record. 



r OFFICERS 



President. S. H. Thompson. Quincy. 

 TIce- President. A. O. Eckert. Belleville. 

 Treasurer *R. A. Cowles. Bioomington. 



i ecretary, Geo. A. Fox, Sycamore. 

 '~^- n EXECUTIVE co.M.MrrrEBJ '. 

 [ By Congreaslonal Districts | 

 1th Henry McGough, Maple Park 



»h G. F. Tullock, Rockford 



Sth C. E. Bamborouih, Polo 



W. H. Moody, Port Byron 



A H. E. Goembel, Hoopole 



.i.,,A.', Qv'E. Rcder, Mendota 



.(,,..' ....• F. D. Barton, Cornell 



.^h : C. R. FInley, Hoopeaton 



tBth.. Vr.D. J. Holterman, Sadorus 



2pih Earl J. Smith, Detroit 



2l»t :..r E. L. Corbin, Carllnville 



a2nd , , Stanley Castle, Alton 



23i(d ,./ J. Carlton Trimble, Trimble 



2«th i. (..... I Curt Anderson, Xenia 



26th 1. !....,• .Vernon, Lessley, Sparta 



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Directont of De|>artnienta 

 i| >. I. A. A. OfBce I 

 Oeneral Office and Assistant to Secretary, i. O. Harper; 

 Field Organization, J. C; Sailor; Organization Pub- 

 licity, G. E. MeUger; News Publicity, L. J. Montross; 

 Transportation, L, J. Quasey; Statistics, J. C. Watson; 

 ' Finance, R. A. Cowles; Fruit and Vegetable Marketing, 

 C. E. Durst; Live Stock Marketing, C. A. Stewart; 

 Dairy Marketing, A. D. Lynch; Phosphate-Limestone, 

 J. R. Bent. Legal, Newton Jenkins. 

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50 CO-OP'S INCORPORATED 



Fifty co-operati ve live stock shipping assoeia- 

 iipna have incorp< rated in the past year. 



In many cases the shipping association is the 

 largest busing concern in the commtmity. In- 

 cdirporation isjone of the first principals of busi- 

 ni^. Without ihcorporation the association can 

 ---a4t-SH»-c«v>he sued. OflScers and members of the 

 association are liable and responsible, collectively 

 and individually for debts and claims against 

 the association. 



Out of the 585 co-operptive live stock shipping 

 ciations in Illinois, about 125 are ineorporated. 



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MR. HILLMAH'S SOW 



A purebred Duroc Jersey sow owned by J. W. 

 HOfanan, of Farmington, walked through the rail- 

 road fence, got on the right-of-way and was killed. 

 The sow was valued at $300. Mr. Hillman took 

 up the matter with the railroad company but 

 failed to get an answer. He then took the case 

 to\the Fulton County Farm Bureau and it was 

 foUVarded to the Transportation Department of 

 the\l. A. A. •• 



^ Aifter considerable diflSculty in getting the rail- 

 hMdj to answer, an offer of $100 was made to settle 

 the ]case. Later the offer was raised to $150. 

 AfteV more letters from the Transportation De- 

 partment a settlement of $200 was made. 



The Transportation Department untdertakes to 

 ««>ti^l» >M>ilmaH )os« damape and freight overcharge 

 claims for all members. Although this is a very 

 small part of the work of this department, 352 

 claims have been settled this year. 



This is a free service to every member. 



! FOR EGYPTIAN SEED GROWERS 



A storage and re-shipping privilege for Flora 

 has been secured by the Transportation Depart- 

 ment on red top seed. It means the seed can be 

 shipped by freight to Flora from surrounding 

 counties, 'can' be stored at Flora for as long as a 

 year and later shipped to its final destination, at 

 about the same freight rate as if it. had not 

 stopped at Flora at all. 



On a carload of red top seed shipped from 

 Carmi to Flora and later shipped to Chicago, the 

 storage and re-shipping privilege means a sav- 

 ing of $39. If thc'final destination was Buffalo, 

 the saving in freight would be $43. 



FARM LAND TAXES 



The lUinois tax law says that all property must 

 be valued at a price that it will bring at a fair 

 voluntary sale for cash. In ease of underassess- 

 ment, which is almost universal in the State, the 

 Supreme Covttt declares that all assessments must 

 be uniform. 



The sales value of farm land has decreased in 

 the past three year%, while the value of city prop- 

 erty has increased.! 



An investigation of the I. A. A. in fifty counties 

 showed that farm land was assessed in 1922 at an 

 average of about 50 percent of its selling value, 

 while city property was assessed at less than 40 

 percent of its selling value. 



There is no public body specifically directed by 

 law to find out facts about the valuation of differ- 

 ent classes of property for tax purposes. / 



With this background, a large number of 

 County Farm Bureaus in co-operation with the 

 Illinois Agricultural Association, have carried on 

 investigations to find if farm land was paying 

 more than its share of taxes. Pr^m the records 

 in the county recorder's office, a card catalogue, 

 has been made of all sales of real estate for a 

 period of several months prior to or including 

 the assessment date. The full assessed values of 

 the same properties were copied from the 1923 

 tax books. These figures have been used to find 

 what average percent the full assessed values were 

 of the actual sales values. 



Here is an example to illustrate the point: In 

 Macoupin County the card catalogue showed that 

 city property was^ assessed at 31 percent of its 

 actual sales values. Farm lands were assessed at 

 49 percent of their actual sales values. 

 I In some counties there was not enough differ- 

 ence upon which to base a case. In many counties 

 the figutes showed that farm lands were paying 

 nore in proportion to their sales value than city 

 property. 



The Constitution of Illinois directs that, "The 

 General Assembly shall provide such revenua as 

 may be needful by levying a tax, by valuation, so 

 that every person or corporation shall pay a tax 

 in proportion to the value of his, her or its prop- 

 erty." The Illinois Supreme Court has inter- 

 preted this to mean, "One person can not be 

 compelled to pay a greater portion of taxes, ac- 

 cording to value of his property, than another." 



It is the duty of the County Board of Review to 

 carry out the law to the best of their knowledge 

 and ability, and in taking their oath of office they 

 pledge themselves to do so. 



With a full understanding of the law and the 

 facts about sales values and assessed valuations of 

 both farm lands and city property, eighteen 

 County Farm Bureaus have held hearings before 

 their Boards of Review. 



In some counties the Farm Bureau was wel- 

 comed with its information. In a few counties 

 the Boards of Review have resented the present- 

 ing of information by the Farm Bureau. In sev- 

 ertti piactib tiio I'cpitweunttrvxS xA vA/ |j»opcii.j 



and corporations were present to protect their 

 interests. 



\\ I RESULTS 



In counties where the facts did not warrant a 

 hearing, the information compiled placed - the 

 Farm Bureau in a position to protect the inter- 

 ests of land owners in any contemplated change, 

 either by the Board of Review or by the Tax Comr ' 

 mission. 



Six counties have secured results at this writing. • 



In Macoupin County a reduction of 33 percent 

 was made in valuations of farm lands. 



The Champaign County Board of Review has 

 stated that they will increase city property in 

 Champaign ten percent and decrease farm lands 

 ten percent. A decrease of ten percent in land 

 vahMitions was made by the assessors last spring. 

 However, investigation proved that city property 



bad also been decreased nearly ten percent at the 

 same time. 



The Clay County Board, of Review has planned 

 a 25 percent roduction^ in farm lands and a ten 

 percent increase in Flora real estate. 



In Scott County all real estate is assessed at 

 50 to 55 percent of its value, which is at least ten 

 percent higher than the average of the State. The 

 Board of Review has decreased all real estate ten 

 percent as a result of the Farm Bureau hearing. 



Valuations were increased 50 percent in the 

 city of Mt. Vernon, Jefferson County. In five 

 townships, village property w^s increased 10 to 

 25 percent — in one township lots were' reduced 

 10 percent and in the other ten townships, town 

 and village property remained stationary. Valua- 

 tions on farm lands were not changed. 



In Peoria County the hearing was intended to' 

 convince the Board that^he 25 percent averaga 

 reduction made in valu^ions of farm lands last 

 spring by assessors was fair and just. No further 

 change has been made /to date. 



Refusals to equaliisel are expected in two or 

 three counties. In iuany other counties a partial 

 adjustment at least is expected. Boards of Re- 

 view cl6se their books in September seventh. 



For two years the Illihois Agricultural Associa- 

 tion has been working on the state tax problem. 

 This is ■ the first time the county and local tax 

 question has been approached by the Farm Bu- 

 reau. Ninety percent of the taxes are paid for 

 local and county expenditures. - -a '' -"iu.,. 



"WHY I DIDN'T RENEW" 



A letter was sent to sixty former Farm Bureau 

 members asking them why they did not renew 

 their memberships in the campaign this year. 



Ten days after this, letter was mailed, eight 

 ansjvers were received. Here are the answers : 



"The reason I did not renew my membership 

 in the last campaign, I did not think it was worth 

 the money." — W. O., Mercer County. 



"In reply to your letter of the seventeenth, will 

 say the reason that I did not renew my membefc 

 ship in the county, I was not farming, although I ' 

 know it is a good thing and before I would see 

 them vacate this county, I would gladly renew if 

 I thought that would keep them in the county. ' ' — 

 J. D., Cass County. 



"I am in favor of the Farm Bureau, but am , 

 not actively engaged in farming." — H. Z., Pike 

 County. 



"I did not renew because I did not see any of 

 your solicitors, nor did they come to see me, but 

 I will see our County Advisor just as soon as I get 

 a chance, to renew." — ^M. J. K., Putnam Countjr. 



"I think if you will examine your records yon 

 will find that W. D. Perry of Table Grove is a 

 member of the association. He and I are in part- 

 nership and I was a member of the Bureau for 

 three years and he was not. Now he is keeping up 

 the membership for me the next three ytflirs. That 

 is the reason I did not belong to the Farm Bu- 

 reau."— P. B., Fulton County. 



"1 ■tiHVe-BD'iilnfiOF"^*Tm^Tid ■talken Mp clS^^iTt 

 so do not think it to my advantage to hold mem- 

 bership in the association." — 6. M. W., Lake 

 County. 



"The only reason is that I quit fanming." — J. 

 W. G., Mercer County. 



"I have quit farming and am working in • 

 store." — E. R. W., Christian county. , 



A new cooperf^tive, the Rock Island Cooperative 

 Dairy Company, started business in Aug^t. 



Is farm land in your county assessed a higher 

 proportion of its real value than other classes of 

 property t 



Is your live stock shipping association sending 

 its business to one of the Producers' Cooperative 

 Commission Companies 1 



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