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EXECurrvE committee 



(By Congressional Districts) 



Ist to llth William Webb, Route One, Jolict 



12th G. F. TuUock, Rockford 



13th C. E. Bamborough. Polo 



14th W. H. Moody, Port Byron 



ISth , B. H. Taylor. Rapstee 



16lh A. R. Wright. Varna 



17th F. D. Barton, ComeU 



ISth R. F. Karr. Iroquois 



Itth J, L. Whisnand, Charleston 



20th ^ Charles Borgelt, Havana 



2Ist Samuel SorrelFs, Raymond 



22nd Frank Oexncr. Waterloo 



2Jrd W. L. Cope, Salem 



24th Charles Marshall, Belknap 



2Sth R. K. Loomis, Makanda 



OFFICERS 



President. Earl C. Smith Detroit 



Vice-President, Charles R Finlcy Hoopeston 



Treasurer, R. A, Cowles '. Bloomington 



Secretary, Geo. A. Fox Sycamore 



■ EiIjINOIS 



CCL.TVBAL ASSOCIA 



RECORir 



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N 



To advance the purpose for which the Farm Bureau was organ- 

 ized, nameiy to promote, protect and represent the business, 

 economic, social and educational interests of the farmers of 

 iUinois and the nation, and /p develop agriculture* 



DIRECTORS OF DEPARTMENTS 



Co-operative Accounting ^ Geo. R. Wi<icer 



Dairy Marketing A. D. Lynch 



Finance', R. A. Cowles 



Fruit and Vegetable Marketing A. B. Leeper 



General Ofifice J. H. Ketker 



Information E. G. Thlem 



Legal Counsel Donald Kirkpa trick 



Live Stock Marketing Wm. E. Hedgcock 



Organization G. E. Metzger 



Phosphate-Limestone . . . . >. J. R. Bent 



Poultry and Egg Marketing F. A. Gougler 



Taxation and Statistics J. C Watson 



Transportation L. J. Quasey 



Published onec n month at 404 North Weclpy Ave, Mmint Morris,- Illinois, by the Illinois Agricultural Association. Edited by Department of Information, E. G. Thiem, Director. 608 South Dearborn Street, 

 Oiieaco, Illinois. Entcre*! rs second-class matter October 20, 1!>25, at the post office at Mount Morris, Illinois, under the Act of March 3, 1879. Acceptance for mailing at special rate of postaKC provided for in Section 

 ■! 12. Act of February 2K, 192ri, aulhr)ri8ed October 27, 1925. Tlie individual membership foe of the Illinois AKricultural Association is five dollars a year. The fee includes i)ayment of fifty cents for subecription to tho 

 [lliTioin Agricultural Aw>ociatiun JIecokd. Postmaster; In returning an uncalled for or missent copy, please indicate key number on address as is required by law. 



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Plain Language ' 



HE Philadelphia Public Ledger takes uf) the 

 cudgel in a recent editorial reprinted in the 

 Chicago Tribune to denounce the presentation 

 truth regarding the recent fight at Wash- 

 by President Earl C. Smith and our edi- 

 exposing the Fess Amendment subterfuge 

 in the July issue of the I. A. A. Record. 

 are accused of "playing politics," and "ad- 

 the political interests of ex-Gov. Lowden 

 n. Dawes"'; of "price fixing" and wanting 

 Sam to buy us all a farm." As an example 

 childishness expressing complete ig- 

 of the corn belt's interest in farm relief, 

 Attempt at ridicule is unequaled. 



Illinois Agricultural Association never j^as 



' " up as a political organization. It does not 



low. It is interested in no one's political 



It does believe however, in the policy of 



:tion for all, agriculture included, or protection 



The administration' ^posed this prin- 



Its opposition was aptly expressed in Sec- 



Mellon's letter to the last congress. We 



plain language in denouncing such apparent 



ipcialism. We are just a bit skeptical even 



,Kf».v fi-- -ospects of securing any worth 



i-.-si.-.^ti'. i.'i make the farmer's dollar worth 



;1: nsf'f-' ♦I'er fellow's, until after 1928. If 



Ftublic Ledger editorial, conceived in ignorance, 



presentative of a large portion -of the country, 



skepticism would be complete for all time. 



Thursday, Aug. 12 



OllJTHERN Illinois is making grand preparations 

 f )r a great entertainment at Mt. Vernon on Aug. 

 12. lere is an opportunity for Northern and Cen- 

 tral Illinois folks to see Egypt, the fruitland of the 

 Midd e West, the longest settled area in Illinois, 

 the bristling peach and apple orchards, and on top 

 of al these a day of splendid entertainment and 

 recre ition. 



Mt Vernon is more than 100 miles north of the 

 extrene south end of the state. It is located on 

 pavec Route 15 which may be reached from north 

 and sauth by Routes 2. 25, and 1. It is on the direct 

 route of the C. & E. I. R. R. between Chicago and 

 Thebi !s. A clean, shady tourist camp for picnickers 

 who qrive in the night before adjoins the picnic 

 .. It will be a trip well worth while for those 

 who lave or have not seen Southern Illinois. 



A Step Forward 



recent inauguration of a collection service 

 cooperatives by the Illinois Agricultural' Co- 

 ives Association may never cause a ripple, 

 ;he state and yet it represents a move aimed 

 direct ly at one of tie greatest needs of farmers' or- 

 ganizations, of all time. 



Wh|en George Wicker finished examining the 

 of 65 farmers' elevators in Illinois he turned 

 )otlight on more than a half million dollars 

 of accounts and notes receivable. Many were 

 y standing. The ratio of accounts receivable 

 worth was ?.7.04 per cent. He had uncovered 

 ason for the losses and failures of not a few 



eleval ors. 



Thj s condition, he said, results in a -iieavy finan- 

 cial iurden and is the cause in most instances of 

 disaslrous borrowings. 



Th(i new collection service offered at cost without 

 increasing the personnel of the association was the 



result. Classifying accounts receivable according 

 to age, sending out letters to debtors from head- 

 quarters, personal visitation for the purpose of mak- 

 ing collections, and reporting back to boards of di- 

 rectors with recommendations for legal procedure 

 will be methods employed to turn accounts into cash. 

 This service may not sell memberships in the 

 farm bureau but it is a forward step in making 

 farmers' business ventures successful. 



Good News 



ANNOUNCEMENT of the refusal of the Inter- 

 state Commerce Commission to grant western 

 railroads an increase of five per cent in freight rates 

 on agricultural products including livestock is good 

 news for farmers throughout the Middle West. The 

 American Farm Bu-eau Federation through 0. W. 

 Sandberg, director ot transportation, and Fred Jack- 

 son, special attorney took the initiative in present- 

 ing figures and statistics showing the depression 

 existing in agriculture, to the Commission. L. J. 

 Quasey of the Illinois Agricultural Association gave 

 valuable aid in the hearings. 



Farmers are not opposed to the railroads earning 

 5% per cent interest on their investment, but they 

 see no reason why the government should guarantee 

 the carriers such a return through its ability to fix 

 rates, when farmers are not so prosperous and are 

 left to shift for themselves. 



"These railways for six years have not earned, 

 and are not now earning anything approaching a 

 'fair return' (534%)," says the Railway Age in a 

 bitter condemnation of the Commission's decision, 

 "and the commission offers no definite suggestions 

 as an alternative to the proposed general advance of 

 freight rates." 



Hard luck, isn't it. Agriculture isn't even asking 

 the government to fix prices so farmers may earn 

 5% per cent. All it wants is a little assistance to 

 help manage the damaging surplus. The freight 

 rate case reveals just another reason why farmers 

 need a strong organization. 



Frank O. Lowdca 



Organization Greatest Need — Lowden 



"I am more convinced than ever that organiza- 

 tion is the greatest need of the farmers of this 

 country." This is the message ex- 

 Governor Lowden had for more 

 than 500 Illinois bankers at the 

 banker-farmer field day held at 

 Sinnissippi Farms, Oregon, on 

 July 30. 



Mr. Lowden, in his own vigor- 

 ous way, drove home the point 

 that the combined efficiency of the 

 Danish farmer plus his inherent 

 ability to organize and cooperate 

 with his brothers, in producing 

 and marketing his crops were responsible for the 

 happy condition of agriculture in Denmark. 



"The farmer's interests are your interests and 

 anything you can do to help them will react to your 

 benefit and the good of the country," said Mr. Low- 

 den. "It is more necessary that you lend your aid 

 first to agriculture rather than to industry, for when 

 the farmer is prosperous there is prosperity for all." 

 The ex-governor had returned from a tour through 

 Denmark, and other Scandinavian countries only 

 the day before the meeting. 



In spite of the rain, the bankers went home 

 pleased with the day and its practical lessons in 

 farm management. The Illinois Bankers Associa- 

 tion cooperated with the University of Illinois in 

 arranging the events of the day. 



Income Tax is Permitted by Present 

 Constitution i ? 



By JOHN C. WATSON 



Director, Department of Taxation and Statistics, 



XaWatsoa. 



OPPOSITION to the pending revenue amend- , 

 ment is occasionally expressed on the ground 

 , that it permits a tax on income. It is true that it 

 does permit a tax on income. This is the most hope- 

 ful and valuable feature in the 



amendment. As has been shown 

 in previous articles, this is the 

 only important source of fair tax- 

 ation which has not been tapped 

 in Illinois. It is the only source 

 that can save real property, urban 

 and rural alike, investment and 

 home alike from the present men- 

 ace and the eventual certainty of 

 confiscation of values. 



Opposition to the pending 

 revenue amendment, on the ground that it 

 permits a tax to be established on income, ignores 

 the fact that a tax on income is permitted by the 

 present constitution. The foremost constitutional 

 lawyers in the state hold that section 2 of Article IX, 

 which has been in effect since the year 1870, gives 

 the General Assembly authority to establish a tax 

 on income. The section is as follows : 



"The specifications of the objects and subjects of 

 taxation shall not deprive the General Assembly of 

 the potver to require other subjects or objects to be 

 taxed in such a manner as may be consistent ivith 

 the principles of taxation fixed in this constitution." 



There can be little or no doubt that "other subjects 

 or objects" would be interpreted as including a tax 

 on income. 



An income tax under the provisions of the present 

 constitution would differ sharply from an income tax 

 under the terms of the proposed amendment. 



Under the present constitution a tax on income 

 could be passed by the General Assembly by a bare 

 majority of the members of each of the two houses. 

 The pending amendment would require a two-thirds 

 vote of the members of each of the two houses. 



Under the present constitution a tax on income 

 would be uniform on all income alike whether large 

 or small. There could be no exemptions, no offset 

 of income tax against property tax to prevent tax- 

 ation both of property and of the income produced 

 by property, and no substitution of a tax on income 

 entirely in place of a tax on property. 



The pending amendment, if approved, will permit 

 graduated or progressive rates on income, the fixing 

 of limits below which the tax on income will not ap- 

 ply, the offsetting of income taxes against property 

 taxes to prevent double taxation, and the substitution 

 of a tax on income in place of part or all of a prop- 

 erty tax, either all property or any class. 



The pending amendment would permit a fair sys- 

 tem of taxation. An income tax under the present 

 constitution could not be fair. This is probably the 

 leading reason why it has never been established. 



Mt. Vernon, August 12, That's the Day 



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