«5««>"* Wffltam Webb, Rout. On., IoB« 



}?«»• -i G. F. Tullocfc, Rodtford 



13th „„.. .1 C. B. Bamboraucb, Polo 



>Jth 1 V.H. Moody, P^nBfToa 



!fth .'. B. H. Taylor, RmtM 



■Mh A.R. Wricfat, Vun. 



ffth j F. D. Bwtoa,ConieU 



l«th R. F. KarrTlrociuoU 



J* L. Whisnand, Charleston 



Earl C. Smith. Detroit 



.,..,.. .Swnuel Sorrells, Raymond 



Stanly Caatle, Alton 



W. L. Cope, Salem 



Curt Anderson, Xenia 



R. K. Loomia, Makanda 



I»th.. 

 20th.. 

 21at... 

 22nd.. 

 23rd.. 

 24th.. 

 2Stfa.. 



r Li Ij I N O I s 



ICDLYVIIAL, ASSOCIAI 



^RECORO- 



Toadrone*th9 purport for which the Farm Bureau was organ- 

 'sad, namtty, to promote, protect and represent the business, 

 economic, social and educational interests of the farmers of 

 Itlinoit atuS the nation, and to develop agriculture. 



'Oo-opcratlT. Accounting G«>. R. Wicker 



Dairy Marketing A. D. Lynch 



Finance R. A. Cowles 



Fruit and Vegetable Markctinc .^ A. B. Leeper 



General Office... „..- J. H. Kelker 



Grain Mariceting Chester C. Davis 



Information Harry C. Butcher 



I Counsel Donald Kirkpatrick 



Live Stock Marketing Wm. E. Hedgcock 



Organization G. E. Metiger 



Phosphate-Limestone * ' J.'R. Bent 



Poultry and Egg Mai;keting . . .t^ F. A. Gougler 



Taiation and Statistics .\ ......J.C Watson 



Traiuporution i .L. J. Quaaey 



. Pubhshrf evfry other Saturday at 404 North Wesley Ave . Mount Morris, Illinois, by the Illinois Agrioultursl Association. Edited by Department of Information. Harry C. Butcher. Director. 608 South 



WeartJpm street. Chicago. Ulinois. Entered as second-class matter October 20. 1925 at the p<Tet office at Mount Morris. Illinois, under the Act of March 3. 1879, as a bi-weekly. Acceptance for maihnff at speoai 

 rate of postaee pro\'idcd for m Section 412. Act of February 28. In35. authoriird October 27. I»2.'i. The individual membeiship fee of the Illinois Agricultural Association is five dollars a year.. The fee includes 

 payment of fifty cents for subecnption to the Illinois .\gricultural Association Rxcord: Poatmaster: In returning an uncalled for or missent copy, please indicate kfy numlier on address as is required by law. 



' i. 



Policy Holders in Mutuals Please Note 



WOULDN'T it be wonderful for the year 

 ^926 to be the most successful year of 

 your insurance company? 



Wjuldn't it be a great satisfaction for 

 your directors to say, "Our mutual company 

 can 1 low take care of all the insurance needs 

 of o ir farmers against fire, lightning and 

 windptorm on a mutual basis; Our com- 

 is backed by over 240 other mutuals 

 have over $600,000,000 insurance in 

 ! Just as you insure your building, like- 

 we have our mutual company insured, 

 will increase the amount of insurance 

 and ^Iso the confidence in our mutual, as our 

 assessments will be more uniform." 



new Farmers' Mutual Reinsurance 

 Comj^any can place your local in this po- 

 sition . 



pany 



that 



force 



wise 



That 



more 

 given 

 tions 



A CI ance to Practice What They Preach 



WITH OFHCIALS in administration cir- 

 cles in Washington singing "Halleluiah! 

 Halleluiah! Co-operative Marketing" as a 

 love oast to the farmers, there ought to be 

 real honest-to-goodness consideration 

 by the treasury department to exemp- 

 of farmers' co-operatives from federal 

 incone taxes. 



Th< intent of the Federal Revenue Act is 

 that iarmers' co-operatives shall be exempt 

 from income taxes, the idea being that any 

 profit! accruing to a co-op are pro-rated back 

 to thi! individual members ahd are there 

 caugh; by the income tax collector. 



The Illinois Agricultural Association, 

 through our department of co-operative ac- 

 counting, has had several income tax eases 

 up for consideration, all of which haVe; been 

 tumea down by treasury department officials. 



Whm the Congressional ways arid means 

 committee met early last fall and held hear- 

 ings 01 tax matters, our Director Wicker of 

 the co-operative accounting department ap- 

 pearec before them asking that the commit- 

 tee re( ommend to Congress certain clarifying 

 clause; i to the revenue act which would erase 

 the re i-tape haze which persisted in befog- 

 ging tl e issue with the treasury officials. Mr. 

 Wicke •'s suggestions were received favorably 

 and th^y appeared to have won the case, but 

 later treasury officials appeared before the 

 commi ;tee and stated that aH of the proposed 

 amend nents were being carried out in actual 

 execution of the act-— which was not true. 

 But ths committee didn't know it and Mr. 

 Wicker was back in Chicago. Consequently 

 the cla ification was not included in the ways 

 and m( ans committee's tax bill recommended 

 to the House and since passed. 



Tljtis is the only request of the farmers 

 conceniing the amendments to the federal 

 revenui act, but there are requests from 



,?>... 



other interests for exemptions on articles 

 ranging from chewing gum to pogo sticks. 



But the cause is not yet lost. The I. A. A. 

 stand was backed up by a resolution passed 

 by the American Farm Bureau Federation in 

 its last annual meeting. Senator Capper will 

 sponsor the amendments on the floor of the 

 Senate and they will have the support of 

 other prominent senators from the Mid- West. 

 Senator Capper writes the following: 



"I am heartily in favor of the amendments 

 to the Federal Revenue Act relating to the 

 exemption of co-operative marketing asso- 

 ciations as proposed ... I will be pleased 

 ■to handle the matter on the floor of the Sen- 

 ate -if you wish and will do everything in 

 my power to secure favorable action." 



The attitude of the administration toward 

 co-operative marketing as a cure for all farm 

 ills and the coldness of certain officials of the 

 administration toward exemptions for co-oi)s 

 puts that particular element in the same boat 

 with the fellow who doesn't practice what he 

 preaches. 



This is a test of the good faith of the ad- 

 ministration toward co-operative marketing. 

 Will it ring true? 



False Economy 



NOT CONTENT with refusing to increase 

 the federal appropriation for t. b. eradi- 

 cation, the director of the budget bureau 

 went further and sliced off a half million. 



Such economy is false economy. With 

 tuberculosis on the run it is not economy to 

 let up on the campaign. T. B. eradication is 

 like killing qu^ck grass — the only way to 

 get rid of it is to keep everlastingly at it. 

 If a little patch is left, it will soon spread 

 itself to its former area, and perhaps farther. 

 Slowing up on tuberculosis eradication — ^the 

 result of decreased federal appropriation — 

 is not conducive to early and efficient eradi- 

 cation of the dreaded disease. 



This is a case of a dollar in time will save 

 niiie. A half million dollar slice may look 

 fine for economy propaganda, but in the end 

 it will be false economy. 



' ' Co-operation Not So New 



GO-OPERATION is not so new, after all. 

 When the Pilgrims came over on the 

 Mayflower, they drew up a contract and 

 agreement in which they agreed to pool all 

 of their resources for seven years after land- 

 ing. They adopted the one-man one-vote 

 policy, which is a fundamental of successful 

 co-operatives today. 



Through the troublesome days that fol- 

 lowed, the colony was preserved largely be- 

 cause of mutual helpfulness and support — in 

 other words, through co-operation. 



T. B. Eradication Should Not Stop 



BECAUSE the federal appropriation for 

 t. b. testing in Illinois is exhausted for the 

 fiscal year ending June 30, 1926, an order 

 was issued on Dec. 23, by J. J. Lintner, fed- 

 eral supervisor, discontinuing all testing un- 

 der the. co-operative plan in Illinois where 

 obligations for payments of indemnities are 

 involved. 



By this order 77 veterinarians in 67 coun- 

 ties ceased their testing activities. Wash- 

 ington officials also requested the names and 

 addresses of the veterinarians in order that 

 they might be transferred to some other state. 



This deplorable situation arose out of the 

 state's refusal to continue, as it had done 

 in the past, to pay the federal one-third of 

 indemnities. Governor Small wants a larger 

 federal appropriation, as does the I. A. A., 

 but that is no justifiable reason for discon- 

 tinuing all testing. The testing should con- 

 tinue on the state's money in-so-far as it will 

 go. The $2,000,000 appropriation made by 

 the last General Assembly to indemnify cat- 

 tle owners will permit considerable testing to 

 be done even though the federal government 

 is out of indemnifying: funds. 



Testing cattle for fc' b. and elimination of 

 those- found diseased should continue. Eco- 

 nomic production demands it. The thinking 

 farmer and the consumer demand it and 

 humanity requires it. 



According to the act adopted by the last 

 General Assembly governing t. b. eradica- 

 tion, the Illinois department of agriculture 

 has the control and supervision of it and is 

 directed to co-operate with the federal de- 

 partment of agriculture. When federal funds 

 are exhausted, the act further states, the 

 state shall continue to supervise this work 

 and shall pay both the state and federal 

 shares. A •$2,000,000 approi)riation was 

 made \o accompany the t. b. Taw with such 

 a possibility in mind. 



The testing program should be continued 

 under joint federal and state supervision as 

 heretofore because of the inter-state traffic in 

 cattle and for uniform efficiency in eradicat- 

 ing the disease. Such co-operation is abso- 

 lutely necessary to maintain modified accred- 

 ited areas and accredited herds in Illinois. 



The Illinois Agricultural Association is 

 urging Washington officials to pass an emer- 

 gency appropriation. The association stands 

 four-square that Governor Small and the 

 state department of agriculture should con- 

 tinue the co-operative plan between federal 

 and state departments. 



T. B. eradication should not stop. The 

 fight to clean up our herds has been vigor- 

 ously waged in No Man's Land until the 

 enemy ison the run. Holding up the indem- •, 

 nity fund at this stage of the campaign is < 

 like delaying the ammunition when all are 

 ready to go over the top for victory. 



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