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Page Four 



ICVLTIJRAL ASSO CIAT^ N 



— RBCORO— ^^^^^ 



To mdvane* thm par pom* tor which thm t€trn\~ bureau i0a« organizmd, 

 nmtnely to promot*, protect and represent the butineaa, economic, 

 emmial and educational intereata of the farmera of Illinoia and the nation, 

 and to develop agriculture. 



Published once » month at 404 North Wesley Ave., Mount Morris, niinois, 

 by the Ulinois Agricultural Association. Edited by Department of Information, 

 B. G. Thiem, Director, 60C South Dearborn Street, Cnicago, Illinois. Entered 

 ■a second-class matter October 20, 1925, at the post office at Mount Morris, 

 Dfisois, under the Act of March 3, 1879. Acceptance for mailing at special rate of 

 p— <sge provided for in Section 412, Act of February 28, 1925, authorized 

 Oirtober 27, 1925. The individual membership fee of the lUinois Agricultural 

 Aaooiation is five dollars a year. The fee includes payment of fifty cents for 

 •akaenption to the Illinois AoRictrLrnRAi. Association Record. Postmaster: 

 In returning an uncalled for or miasent copy, please indicate key number on 

 address as is required by law. 



OFFICERS j 



f>reMdent, Earl C. Smith I .Detroit 



Vice-President, Frank D. Barton Cornell 



Treasurer, R. A. Cowles Bloomington 



EXECUTIVE COMMITTEE 

 ' ' (By Congressional Districts) i' 



1st to 11th... H. C. Vial, Downers Grove 



12th G. F. Tvillock, Rockford 



I3th C E. Bamborough, Polo 



deh W. H. Moody, Port Byron 



ISth A. M. Skinner, Yates City 



IMa A. R. Wright, Varna 



17th Geo. J. Stoll, Chestnut 



ISeh R. F. Karr, Iroquois 



19th J. L. Whisnand, Charleston 



20th Charles Borgelt, Havana 



21at ; Samuel Sorreils, Raymond 



22iid Frank Oexner, Waterloo 



23W W. L. Cope, Salem 



2Mi Charles Marshall, Belknap 



ZSth : Fred Dietz, De Soto 



DIRECTORS OF DEPARTMENTS 



Business Service Geo. R. Wicker 



Dldry Marketing A. D. Lynch 



Farm Supply J. R- Bent 



Finance R. A. Cowles 



Fruit aiKl Vegetable Marketing A. B. Leeper 



General Office J. H. Kelker 



Information E. G. Thiem 



Insurance J. P- Gibson 



Legal Counsel Donald Kirkpatrick 



Live Stock Marketing Ray E. Miller 



Qrsanization G. E. Metzger 



Promotioruil Service V. Vaniman 



PiDultry and Egg Marketing F. A. Gougler 



Taj^tion and Statistics J. C. Watson 



Transportation L. J. Quasey 



The Chicago Tax Situation 



THE good people of Chicago are uncovering some of 

 the rottenness in the tax situation in that city. In 

 a recent memorandum to the Cook County Board of Re- 

 view, George O. Fairweather, and John O. Rees, members 

 of the Joint Commission on Real Estate Valuation point 

 out some of the gross inequalities still existing even after 

 the Board is supposed to have made needed adjustments. 



Thus it has been found that many properties are as- 

 sessed at more than their sales value, while countless others 

 are assessed as low as one to 20 per cent of their fair 

 sales value. 



The Commission found that of 58 properties originally 

 assessed at 91 per cent or more of their sales value, five 

 were changed to over 101 per cent, nine to 91-95 per cent 

 of their sales value, three to 86-90 per cent, five to 81-85 

 per cent, six to 76-80 per ffent, nine to 71-75 per cent, 

 four to 51-55 per cent, one to 26-30 per cent, one to 31-35 

 per cent, and so on. t I j ' 



Thirty-seven properties were assessed at one to 10 per 

 cent of their fair sales value and after being reviewed by 

 the Board of Review only one of these cha,nged and it 

 was raised to 46-50 per cent. The other 36 were left 

 "as is." 



This is all very illuminating, in view of the provision in 

 the constitution of Illinois which says that all property 

 must be assessed equally, i I j 



Margaret Haley, leader of the Chicago Teachers' Fed- 



THE I. A. A. RECORD 



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eration is on the war path and has been granted a hearing 

 before the State Tax Commission to present some of these 

 interesting comparisons. She is out after the tax dodgers. 



To get ready for the fight, she attended the hearing be- 

 for the Commission last week when the I. A. A. and the 

 Farm Bureaus of Stephenson and Champaign presented 

 their case. ■":"'.,!.'■'■■::'.• '•':',:'■:-.:. '■•■■f- 



Tax revision in Chicago is of interest to downstate be- 

 cause the state tax rate is applied to valuations made by 

 the local boards. For some time, John C. Watson has 

 contended that equalization between counties would result 

 in raising the general level of assessed valuation in Chi- 

 cago. The outcome of these hearings before the Tax Com- 

 mission will decide the part the Association must play in 

 bringing about needed changes. 



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Farm Bureau Contract Legal 



THE Farm Bureau membership contract is legal and 

 binding. Farm Bureau dues must be paid. This is the , 

 decision of the Appellate Court of Illinois at Ottawa in ; 

 reversing the decision of the circuit and justice courts in 

 LaSalle county. 



Jos. E. Thompson dropped out of the LaSalle County 

 Farm Bureau after paying one year's dues. He still owed 

 two years' dues but refused to pay. The Farm Bureau 

 sued and the local justice of the peace held that the Bureau 

 could not collect. 



Judge Eldredge in the Circuit Court sustained the de- 

 cision of the J. P. Attorneys for the Farm Bureau again 

 appealed the case and the higher court established the 

 legality of the contract. 



This decision will be of interest to members in every 

 county. The Farm Bureau is a responsible organization. 

 Its contracts and agreements are as binding and inviolable 

 as those of any organization. It ^ well to have this fact 

 firmly established in law. ,;' : 'I •'^ 



Not The Solution ' ^ 



THE National Drainage Association wants tax relief. 

 It suggests the establishment of a revolving fund by 

 Congress from which drainage boards can borrow to meet 

 their annual payments on drainage bonds and interest. 

 It would borrow government money free of charge with 

 plenty of time allowed to pay it back. 



Perhaps this is no more a subsidy than the government 

 is now allowing to steel, aluminum, and other highly pro- 

 tected commodities. But will this solve the problem of the , 

 farmer on drained lands who can not meet his taxes and 

 other fixed charges? Our answer is no. We would call 

 this light treatment. It would help a little. But we be- 

 lieve in the doctrine of putting first things first. Go after 

 the big thing and the little ones will take care of them- 

 selves. ■■. i r fi- ■•."■' ^^ 



A surplus control plan that will enable farmers to get a- 

 fair price for his product is needed. This is the big idea. 

 Give the drainage farmer a substantial income and he'll 

 not complain about nominal interest charges: 



I 



Whom Do You Want ? 



WHOM do you want for a speaker at the next an- 

 nual meeting of the I. A. A? This is the question 

 the Committee is debating. Choose someone of national 

 prominence. Select the man or woman you would rather 

 meet and hear than any other, in the United States or 

 beyond. Then send a letter or card to the Editor of 

 the Record expressing your choice. Your communication 

 will be turned over to the Program Committee and the 

 leading candidate will be announced in the next issue. 

 The next annual convention is scheduled for Jan. 18, 19, 



and 20 at Rock Island. Plan now to attend. 



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