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THE I. A. A. RECORD 



I LiLilNOIS 



CULTURAL. ASSOCIA 



RECORl> 



To adoanea the purpoM for which tha farm hureau i«<u organized, 

 nmmely to promotet protect and represent the buaineat economic, 

 mocial and educational intaremta of the farmera of liiinoia and the nation, 

 and to develop agriculture. 



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

 Illinois, by the Illinois Agrricultural Association. Edited by Department 

 of Information, E. G. Thiem, Director, 608 South Dearborn Street, 

 Chicago, Illinois. Entered as second-class matter October 20, 1925, at 

 the post office at Mount Morris, Illinois, under the Act of March 3, 1879. 

 Accepted for mailing at special rate of postage provided for in Sec- 

 tion 412, Act of February 28, 1925, authorized October 27, 1925. The 

 individual membership fee of the Illinois Agricultural Association is 

 five dollars a year. The fee includes payment of fifty cents for sub- 

 scription to the Illinois Agricultural Association Record. Post- 

 master: In returning an uncalled for or miasent copy please indicate 

 key number on address as is required by law. 



OFFICERS 



President, Earl C. Smith Detroit 



Vice-President, Frank D. Barton , Cornell 



Treasurer, R. A. Cowles Bloominston 



EXECUTIVE COMMITTEE 



(By Congreasional Districts) 



lat to nth H. C. Vial, Downers Grove 



12th G. F. Tullock, Rockford 



13th C. E. Bamborough, Polo 



14th M. G. Lambert, Ferris 



ISth A. N. Skinner, Yates City 



16th * A. R. Wright, Varna 



17th 7. Geo. J. StoU, Chestnut 



18th R. F. Karr, Iroquois 



19th J. L. Whisnand, Charleston 



20th Charles S. Black, Jacksonville 



21»t Samuel Sorrells, Raymond 



22nd Frank Oexner, Waterloo 



23rd W. L. Cope, Salem 



24th Charles Marshall, Belknap 



2Sth Fred Dietz, De Soto 



DIRECTORS OF DEPARTMENTS 



Business Service Geo. R. Wicker 



Dairy Marketing A. D. Lwich 



Limestone-Phosphate J. R. Bent 



Finance R. A. Cowles 



Fruit and Vegetable Marketing A. B. Leepcr 



General Office ; J. H. Kelker 



Information E.G. Thiet^ 



Insurance Service V. Vaniman 



Legal Counsel Donald Kirkpatrick 



Live Stock Marketing Ray E. Miller 



Organization G. E. Metzger 



Poultry and Egg Marketing' F. A. Gougler 



Taxation and Statistics J. C. Watson 



Transportation ." L.J. Quasey 



Champaign Still Floundering 



THE Illinois Tax Commission recently issued its second 

 order directing the Champaign county board of re- 

 view to obey the law and equalize assessed valuations be- 

 tween farm lands and city real estate in that county. 



The cry of distress, hardship, and what not raised by 

 the local press and taxing officials following this act is 

 comparable to a pre-election ballyhoo. Bad advice and 

 political wire pulling are chiefly responsible for the tangle. 

 The county board of review, which has been made the 

 goat, has allowed others to influence the members against 

 their better judgment. 



Let us briefly review the history of the controversy. 

 Last summer the Champaign County Farm Bureau 

 through its Tax Committee brought to light certain in- 

 equalities showing that assessed valuations in four town- 

 ships including the cities of Champaign, Urbana, and Ran- 

 toul were considerably below valuations in the rest of the 

 county. 



This was presented to the county board of review. The 

 board admitted the substantial accuracy of the figures 

 taken from the county records, but it refused to do any- 

 thing about it on the ground of inexpediency. 



That was last September. 



The Farm Bureau appealed to the State Tax Commis- 

 sion and a hearing was held in Chicago on October 6. 

 The board of review did not contest the Farm Bureau's 

 figures, and admitted that inequalities existed. The mat- 

 ter was left to the discretion of the Tax Commission for 

 any action it saw fit to take. 



The Commission ordered the Farm Bureau and the 

 board of review to get together, continuing the case until 

 October 18. The board and opposing parties returned on 

 Qctober 18 with a group of attorneys who sought to 

 vitiate the damaging testimony in the previous hearing in 

 which the board of review admitted the inequalities. 



The attorneys pleaded that the board of review had 

 no authority to offer such testimony on the technical 

 ground that the board was legally adjourned at the time. 



"This Commission has no patience with mere techni- 

 calities when justice is at stake," said Chairman Malbne. 

 "The board of review of Champaign county did not re- 

 monstrate when the Farm Bureau presented its case 

 showing that inequalities existed." 



"The plea of inconvenience is no argument," said Com- 

 missioner Francis. "It is our duty by law to equalize 

 valuations when a maladjustment is revealed." 



Ten days were allowed the Champaign county attorneys 

 to review the figures of the Farm Bureau in an effort to 

 show why a reassessment should not be ordered. The fig- 

 ures were never reviewed. 



Another hearing was held on November 1. The Farm 

 Bureau's figures stood unchallenged. The Commission 

 issued its order in December for a reassessment and 

 equalization in line with the true values of property in the 

 respective taxing districts. Now it is April, nearly four 

 months later. Dilly-dallying and evasion have character- 

 ized the action of the board of review during this period. 



All that the Farm Bureau asked for was an equitable 

 assessment in compliance with the law. There was ample 

 time in which to make a real assessment. 



But the situation is no farther along than it was six 

 months ago. Now who is to blame? Substantial equality 

 would be brought about by lowering farm lands 20 per 

 cent and villages 30 per cent. The villages may not have 

 enough money to pay expenses, but the board of review, 

 which has consistently refused to equalize by raising val- 

 uations in the four townships where such action is needed, 

 must bear the responsibility. j 



The tax muddle is regrettable. In issuing its two orders 

 the Tax Commission merely obeyed the law which states 

 very clearly that all property shall be assessed equally 

 according to its true value. Public policy and the inter- 

 ests of everyone concerned demand that the necessary 

 adjustments be made without delay. i > 



25 Per Cent Cut in Stephenson 



A 2b PER CENT cut in Stephenson county farm valu- 

 ations was brought about following a hearing of 

 Farm Bureau, I. A. A., and board of review representa- 

 tives before the Illinois Tax Commission on April 4. 



The order for reassessment and the subsequent 25 per 

 cent reduction culminates another extended controversy. 

 But here the board of review, unlike that in Champaign 

 county, had the courage to investigate, learn the facts, 

 and act when its duty was made clear. The revision will 

 bring farm valuations down to the level of assessments 

 in the city of Freeport. v.' 



The persistence of the Stephenson County Farm Bureau 

 in standing firm for tax equality should have the everlast- 

 ing gratitude and support of every farmer in the co"nty. 

 The Farm Tax Committees in both Stephenson and Cham- 

 paign counties made at least three special trips to Chi- 

 cago to present their causes before the Commission. No 

 self-respecting member or non-member in either county 

 will ever say the Farm Bureau never did anything for 

 him. 



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