/'»(/»' K if/ III 



THE I. 



RECORD 



mmi^^s 



Tune in on the I. A. A. Forum from Station 

 WLS every Tuesday night at 6:30 p. l^.. 

 ~ Central Standard Time. '. 



The daily farm program of the I. A. A. frpm 



\ Station WJJD, Mooseheart <264 meters) is 



'broadcast between 12:00 and 12:20 p. tn.. McJn- 



''^•day to Friday inclusive. Hear the daily Chicago 



livestock market from the Producers, and each 



Friday the weekly market review. Outlook 



reports, reviews, and talks by I. A. A. stAff 



members, officials, and leaders in farm thought 



are broadcast daily. 



■■|>l.\ri\C, the Slicrirt T«. la 

 ■ -^ IS tile litic t)t J plav brtudca 



arincr Urown" 

 play r>ro4dcast by .ij;ricil- 

 ntr.»l stuJtms I rtnii the drcorKfiDwn Mi);li 

 Wvhtml on ilu I A. A. h.ilt hour troiii ^'I.S on 

 \<»\. 1-. I Ik- Vermilion County Farm liurv.iu 

 .irran,i;cd I he proj;ram. t^riv Ki-rtlicr, farm aJ- 

 viscr. ami j. C. \lurplu. .ii;riciiUur.il icaclitr, 

 .iccompanicJ the l"»4>ys. - 



This play winch spreads the >;<v.pcl ot Jan \ 

 herd improvement through cow tevtinu associi- 

 tii»n recordN and intluence. won hrst pri/e in 

 national comjH'tiiion at the recent Dairy Sliov . 



Si. I OU1S. 



j. < . Murphy. ai;ricuUura] teacher at deorm- 

 town who coached the biiv.. aK»i had a parft 

 in the program. 



< . I . (ijlc-. county adviser, and niemberN vt 

 the I aSalle C.*»iiiu\ Farm Hureau. will teat u re 

 ihcir county-wide soil testing program with j 

 Jem»»nstratiun bttore the microphone on Tue 

 dav night ( \o\ . I "^ ) at the same hour. 



Those who tail lo attend the .\. 1 . li. I 



fleeting in C hicago Dec. '>-Ili-l 1 uil) hea • 

 ,\eral ot the speakers from statitm Vi"( S 

 triions ot the program will be broadcast oi 

 he MK chain. 



Insurance. 



By L. A. Williams 



^\\ R^ DNI else seems to teel glum about 



■^ the sttKk nurkei. Not a lite insurance man 



ii'iuld sanely regret the return to normaU v of 



I ?v*'"**"''-''*^ tund 



kill No, It has not returned to t^ormat as 

 * yet. liui It will. U'hat goes up must come 

 u n. 1 he sound, sate diiUar in lite insurance 

 licies is a tgreat consolatittn in panickv days. 



id in da> s ot investment slumps. 



jJI.WINd life's game sateU instead ot on a 

 'l gel-rich-quick scheme means a dehnite pro- 

 am ot consiructi\e work, and entiugh lite m- 

 rance to guarantee the estate it vtiur time i"; 

 vii short before the work is completed. 



^ AMIil I KS are not heavy insurers. Tluv 

 * want long chances with big stakes. 



"^ HI sure estate is lite insurance. The ^ure 

 and systemalie savmgs plan is life insur- 



.^^ 



IT d»twn with \our wife and talk over the 



future. U'hat will happen? You w-ill dis- 



s lite insurance, ot ctuirse. The future can 



HIGH MAN IN OCTOBER 

 Homer Hitchcock, of Pecatonica, Winnebago 

 county general agent, led all other :igents in 

 personal prf>duction for the month of October. 

 He wrote $78,500 of life insurance in the 

 Country Life Insurance Co. for that month. 



onK be guaranteed bv lite insurance. I uture 

 retirement, future comU)rt, future tor the fam- 

 ily it you die. education of children if you 

 sht>uld die. 



11 OL'ID vou risk the wsiole future h.ippi- 

 T * ; ness ot yi)ur wife and children on one 

 spin ot the wheel!' That is what the und.r- 

 tiisured man diK's. ^lial it. he dies tonight? 

 I he paltry little he is insured tor is ill that is 

 available. Income ceases. 



INMAIID land \alues should have taught 

 ' some lessons. Inflated stock \alues should 

 leach more lessons. Ilnrida booms should have 

 i.u.ght lessons. t.)ne * ait standing lesson all 

 should learn is that a scientific base on which 

 a'i should build is a satisfactory life insurance 

 program protecting and guaranteeing a certain 

 estate before any chance-taking can cause rum. 



Order Uniform Tax, 



Officials Squirm 



Gross Inequalities in Franklin and 

 Williamson Counties 



VS V^ 1 go li) press. io«.al olh*. lals m Iranklin 

 and Williamson counties arc squirming 

 under orders of reassessment signed by U'm. 

 IF Maltme. chairman of the Illinois Tax Com- 

 niisston. 



Their continued delav 

 in equalizing valuations 

 ot tanti lands, and cit\ 

 real estate culminated 

 m this jetion ot the 

 commission. 



'I he liKal boards of 

 review', and eounty 

 treasurers had ample 

 warning of what would 

 happen if they insisted 

 on disobeying the law. 

 The Ta\ C*)mmission 

 under C hairman Malone 



Wm. H. Malone 



has followed coi 



sistently a policy i>f uniformity in a»%e!>^ing 

 real estate for tax purposes. Fhe reassessment 

 in (^<H)k county was ordered in spite of the fact 

 that it was a tremendous undertaking, when 

 tax fixing and favoritism were revealed. 



A similar situation now exists in IVanklin 

 . and ^X'illiam^on counties whether intentional or 

 imintentional. 



Had Opportunity 



I he btcal boards of review were given every 

 onpiiriunity to produce evidence showing why 

 a reassessment should rH>t be ordered and to 

 .ict voluntarily itn the facts presented by the 

 Farm Bureaus which never were successfully 

 refuted. The Farm Bureaus exercised great 

 patience but finally were compelled to appeal 

 to the Tax Commission. 



Chairman Malone called a number of hear- 

 ings where the county officials again had an 

 opportunity to present their case. This they 

 failed It) do chietly because they had no case to 

 present. • 



I he lax ( ommissUm exercised great 

 patience because *)f the sorry financial cimdi- 

 tions in these two Ciiunties, but finally was com- 

 pelled to act. 



Some Cities Suffer 



The evidence shows gr<«$ inei|ualities not only 

 between farm lands and city property, but also 

 between city real estate in the various towns and 

 cities in the twt> counties. 



In Franklin county, for example, it was found 

 that land was valued fi>r tax purposes at an 

 average of 41.4 per cent of its fair sale price. 

 All forced sales and irregular sales were thrown 

 out t>f the ct)mpulations. Only regular sales 

 were included. On the other hand, in the city 

 of >X'esi Frankfort assessed valuations averaged 

 only 5.1 per cent of sales value; in Christitpher 

 the ratio was M.I per cent; in Benton 38. SH; in 

 Huckner 5 6.4 5; in Royalton }^.77; in Sesser 

 44-27; in Zeigler 49.25. In the smaller towns 

 of the county assessments were entirely too 

 high as measured by the ratio ab<tve. 



I hese records reveal gross inequalities with 

 property in several small towns and farm lands 

 grossly overassessed. In a number of the larger 

 cities there is marked underassessment. The 

 inequalities in tax valuations it is thought de- 

 veloped largely as a result of the present sys- 

 tem of assessing property by local assessors who 

 inv.iriabU compete with each other in under- 

 assessnient. 



Williamson Too 



In U'illiamson county a similar conditiim ob- 

 tains. Farm lands there were valued for tax 

 jHirposes on the basis of 48.94 per cent of their 

 idling values as t>btained from reci>rds of sales 

 in the county building. Town and cityi lots in 

 C artersville were assessed at only 36.55 per 

 cent of their sales value; in Herrin the valua- 

 t.on ratio was 28.47 per cent; in Hurst 35.71 per 

 cent; in Johnson City 53.52 per cent; in Marion 

 3 vV2 per cent; and in tlw smaller cities and 

 v.llages of the county 5 5.07 per cent. Here 

 again there was marked inequality with certain 

 towns and villages, and farm lands being dis- 

 criminated against. 



^X'. I. Purnell of Muncic. Vermilion County, 

 has been employed as farm adviser in Ford 

 county to succeed Geo. T. Swaim. Purnell is a 

 graduate of the University of Illinois (1918) 

 and has been farmip:, during the past 

 H' vears. 



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