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E CONtMITTEE 

 ssi-'!Ktl Districts) 

 \\ liliam Wcm. Riutrr Ortp, .Foliot 



<i. K Tulloik, K..ci<f..rd 



«.;. I;. Hiiinhoi o.Jgii. Polii 



\V . 1 1. Muod> . Port iivron 



U- M. la\lor. liiipatec 



A. R. Wri(;ht. \.irna 



. D. Barton. Cornt-ll 



R. F. Karr. Irotjuois 



J. I.. Whistiand. C harlvston 



Oiiirlcs Borgtlt. Hav-iina 



Saniuct Sorrells. R;>M<i.>rlJ 



I rank t>exncr. W..t*'rJ.x> 



\V. L. (^»pt-- S-»Um 



. Charles Ntarshall. Btlknap 



. - U. K. Loomis, Mak^iiida 



OFFICERS 



President, Enrl C. Smitli Detroit 



Vice-President, Charles R Finley Iloopeston 



Treasurer, R. A. Cowles Bloom ington 



Secretary, (ieo. A. Fox Sycamore 



jm I Li L( I 



A«ltlcrLTliRAL 



I To advatiie the ru'P<*^*f*^f which the Form Bureau was nrgan- 

 izett. natnalv '*» prttmote. protect and represent the business, 

 economic, stn iai an<t vilucatitnuil interests iff the farmers of 

 lllinuis and the nation, and to detelof* aiiriculture. 



IM Ol S _/^ 

 ASSOCIATION 



h W.-l. V M: 



DIRECTORS OF DEPARTMENTS 



Co-operative Accounting Geo. R. Wicker 



Dairy Marketing A. D. Lynch 



Finance R. A. Cx>w!es 



Fruit and Vegetable Marketing A. B. Leeper 



General Office J. 11. Kelker 



Information 'E.G. Thiem 



Legal Counsel . Donald Kirkpatrick 



■ Live Stock Marketing . . . . ^ Wm. E. I Icdtecock 



Organization .1 G. E. Metzgcr 



Phosphate-Limestone J. R. Bent 



Poultry and Egg Marketing: F. A. Couglcr 



Taxation and Statistics J. C. \<'atson 



Transportation L. J. Quascy 



. Tl.i.. 



1.1 M"rn>. I!lii,..i... I.y ihi- Illin..i» Airri.iilluril As'.i.blimi. F..lil.-.| by Drpnrliiipnt "f Iiif.)r..wilii.n. E. O. Tl.i.-iTi. niri!<-t..r. finS K„iilli n>-:irli..rii Sln-,-t, 

 '-■."i,!i( liio ["■>.t nllin- ;il Miiin.t Mi.rn.-', lUiiioi-. uri.liT tiifi Art i.f M:trrh .'(. \S7U. .\fcr(>Iaiiro f.-r inailinjt a' siktIhI rrilc t'f |visi:tm- |miviilr<l (or in !"t('(!f»n 

 ' !■ iii(!ivii!ti;il rut inlnTstup t< >• ..f rtir I!liii..is .\i:ri<'uitiir;il .\ss-irjatniTi is tivr (lollari a yr.Tr. Til*' itv includes i>aymciil of lifty t» iits fur toub.scrii»tiuii tu the 

 .iiiti all uii. all..l fur ir ii.is.-iiit (■..[..v, |iU-a.-,v iiiiij,;il,' key iiuiiiIm r i.n alillrl^a as i.s n-iiuiriil by l.iw. 



^"'".TjTl.TTJ'nj.^J? T? ' j iy r. i. " ,! .j.T g ,^; ^ iUf if ^g- ' . ' ' ' ' • ^sH&AM'^i^iiU i ^ J U^ TJ JJ^VJ} jU'SU' lU; S ^; ! L5g^J?M i y r! y ; !!^ 3 -U y U i MM!!^!MO ^^[!y?J^^^ 



Plain Language 



Pl'ilad.ie t :■'. I'iil'lic I.cd.yer tak(>!: up ihe 



lit lililnrfal ri'prinlid i:i iho 



t'l lii'iiounct" the pn'.scntation 



<;' the ritent figlu at U'ash- 



Kui! (.'. Smith and our odi- 



>.-; Anundmont sultti'rfupe 



F. 



':i!;4''i 111 a I 



■in. -M Ti-il,:. 



Iri.il;i ri"-'.i: . 



I'.v l>i-;sid>-i: 



t x:i'»siii.L>- ih. 



u-d \\\ th' J'lly is.-ut' of the I. A. A. FIkcokd. 



aic atCii-i'd of "'iila.vinjr politics," and "ad- 



';; ttio ;'nijiii;a!i!!t; rests of ex-Gov. Lowdi-n 



••n. OaAis': oi ■■p'"''''' tixiiiji" :'nd Avantinjjr 



• S.irji t.i Iniy i,- a!' ii i'arm." As an txaniplc 



:iiti;;<t( d iliihiislun ss ixpn'ssinsr complete ijr- 



cc of the i-orn 1/elfs interest in farrri relief. 



temt''t ai I'ii'.ieiiie is unefiualed. 



[iliiiois A'.'Tieiiltiiral Association never has 



'.' v.]< .is ;: polilical ortranization. It does not 



,\inv. l! is interested in no one'.s political 



It din ■ icIicNe howexer, in the polic.v of 



tioii fir iili. ,!j.'riiniitiire included, or ])ri)tection 



>ne. Th'- ;iu'!iini.stratioii opposed this prin- 



Its f>p)i'is;ti.>n was aptl.v expressed in Sec- 



Mol!on"s liiter to the last con.!rress. We 



jilain laii.fL!;.:i,i;e 

 icialisni. Vfc 



,l,r.-.> '»• 



I'l 



s<t 



in dencHinciiifr such appari'nt 



re .just a l.'it skeiHical even 



isi^icts of socurinK an.v worth 



make the farmer's dollar worth 



■r ieliow's, u.nlil afttr 1028. If 



hlie l.eiiiT'-r eijitorial, conceived in ipnorance, 



lives' u*a!!'e of a lar.L'e (lortion of the country, 



ptiei.-in Would Im- complete for all time. 



Thursday, Aug. 12 



lOrTIlKHN iliiiiois is niakin.e trrandj^iro^iarntions 

 fur a .i-'iiul t Dteftainnu lit at Mt. \'ehion on Aug. 

 12. iere is an opiiortunity for Xorthtrn and Cen- 

 tr;il lllinoi . foltvS !o see Kjrypt. the fruitland of the 

 .Midd e '.Vest. l!:e ion.ge.st Settled area in Illinois, 

 the Ii -isUiii}.' peach and ;i|)p!i' orchards, and on top 

 of ai thesi- it d:i'. of s|>lcirdid entertainment and 

 recre, ition 



.Mt \e: 111)11 is more lliaii 100 miles north of the 

 exirene souin end of the state. It is located on 

 paM( lioute 1"> whicii ma.v be resiehed from north 

 a;'..i s )uth ov Kojites 2. 2.", and 1. It is on the direct 

 r-iute of tht (S oi !•■.. I. \\. K. between Chicago and 

 \ c!e;'M. shady tourist camp for )iiciiickers 

 who \vi\x: iii ilie ni.ylit liefore adjoins the picnic 

 groui d>. It will be a trii> well worth while for those 

 who I ave or have not seen .Southern Illinois. 



i 



A Step Forward 



IllF. rr'CO.n' iii;.:;:" -^timi of a collection service 

 r c'K)per;iti\. s ly the Illinois Agricultural Co- 

 i'.. s ''■\s..iiei;i!iiiri nia.v inxfr c^use a ripple, 

 iie >\k'.'' ami y it rejiresents a move aimed 

 y ai one of th> ;';ciitest needs of farmers' or- 

 ■ lio.i-, of ;.ll iiri' . 



:i (li 'I'ge Wicli'er linished exiimining the 

 of ti" farini rs" e!e\ iit0!> in Illinois he turned 

 loiiii.' !' on more Ihan a half million dollars 

 of ace :!i.~ i'.iid ii'ues I'l-. i\al)le,. Many were 

 ;■ .-taii'ii Th'- ratio of accounts receivable 



,ort-!i «.: 'Tji't I'lrreiit. He had iHicovered 

 - •■(. fo!- ii !l.--. - iili.l fa:'ures of not a tVw 



teii.ji! !..ti. !■ N.iiil. cesuii in a lu avy (inaii- 



iiri!"i! iiiiil :.- il'.e c;r.i~e in most instances of 



rolls hoi'V'n'. in-rs. 



liev\' colieclio!) si rvice oll'ered at cost without 



in;' I'le ji; r.-oniii I of ih" association was the 



result. Classifying accounts receivable according 

 to age, .sending out letters to debtor.s from head- 

 (luarters, personal visitation for the ))urpo.se 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 



\ N'NOUNCEJIENT of the refusal f>f thr Inter- 

 /v state Commerce Commission to grant western 

 railroads an increase o,f five i)er cent in freight rates 

 on agricultural products including livestock is good 

 news for farmers throughout the Middle W-est. The 

 American Farm Bu'eau Federation through O. W. 

 Sandberg. director ot transportation, and Fred .Jack- 

 son, special attorney took t^e initiative in present- 

 ing figures ,and statistics showing the depression 

 existing in .a.griculture, 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'' I per cent interest on their investment, but the.v 

 see no reason wh.v the government should guarantee 

 the carriers such a return through its ability to fix 

 rates, when farmers are not so i)rosiierous and are 

 left to shift for themsehes. 



"These railways for six years have not earned, 

 arid are not now earning anything aj)proaching a 

 'fiir return' (.5" | '.' )," .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 propo.sed general advance of 

 freight rates." 



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

 the government to fix price.s .so farmers may earn 

 5-' I per cent. All it wants is a little assistance to 

 help manage the damaging surplus. The freight 

 rate ca.se reveals .I'u.st another reason why farmers 

 need a strong organization. 



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 ^0. 

 J \ "TSP^^^ ^'''- Lowden, in his own vigor- 

 ^d !»' ^^M Otis way, dro\e home the jjoint 

 ^^1 4 ^.^^H that the combined efficiency of the 

 ^^|A^^^H Danish farmer plus his- inherent 

 I^BstABH ability to organize and cooperate 

 Frank o. Lowden ^vith his brothors, in producing 

 and marketing his croi)s were responsible for the 

 happ.v condition of agriculture in Denmark. 



"The farmer's interests are your interests and 

 iinything you can do to helj) them will react to your 

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

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

 first to agriculture rather than to industry, for when 

 the farmer is prosperous there is prosperity for all." 

 The ex-govi'rnor had returned from a tour through 

 Denmark, and other Scandinavian countries only 

 the day before Hie 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 



By JOHN C. WATSON 



nincfoy, DriKiytnH'nt nf Tti.rn'iou attd Slfttift^C!< 



J. C Watsoa. 



OPPOSITION to the pending revenue amend- 

 ment ' isi 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 

 ])ermits a tax to be established on income, ignores 

 the fact that a tax on income is permitted by the 

 I)re.sent 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 As.sembly authority to establish a tax 

 on income. The section is as follows: 



"Thr spccifiattionK of tlw objects and subjects of 

 taxation shall not deprive the General Assiimhli/ of 

 the poirer to reqi<iy( other siihjccts or objects to l>e 

 taxed in sxch a manner as may be consistent n-ith 

 the princi))les of taxation fixed in this constitntinn." 



There can be little or no doubt that "other sub.jects 

 or ob.jects" 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 ta.x 

 under the terms of the i)roposed amendment. 



L'nder the present constitution a tax on income 

 could be passed by the General Assembly by a bare 

 ma.jority 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 pre.sent 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 pro))erty and of the income i)roduced 

 by property, and no substitution of a tax on incom.e 

 entirely in place of a tax on property. 



The pending amendment, if approved, will permit 

 graduated or progressive rates on income, the lixin.g 

 of limits below which the t;ix on income will not aji- 

 ply, the offsetting of income ta.xes against projierty 

 taxes to prevent double taxation, and the sub.stitution 

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

 erty tax, either all property or any class. 



The pending amendment would permit a fair .sy.s- 

 tem of taxation. An income tax under the jire.sent 

 conslitufion could not be fair. This is jiiobably the 

 leading rea.son why it has iiewr been established. 



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



