THE I. A. A. RECORD 



Page Nine 



I 





♦ t 



»<• 



:. 



Wm. H. Malone 



Tax Commission Would 



Improve Revenue Law^s 



Offers 27 Recommendations In 

 Tenth Annual Report 



rFlWENTY-SEVEN specific recommen- 

 J. dations for changes in the tax laws of 

 Illinois, as well as proposals for the com- 

 plete revision of the revenue article of the 

 state constitution, are contained in the 

 tenth annual report of the Illinois State 

 Tax Commission, re- 

 cently transmitted to 

 the Governor and 

 General Assembly by 

 Chairman William 

 H. Malone. 



The report is a 

 departure from the 

 earlier reports of the 

 Commission in that 

 it contains an ex- 

 tended discussion of 

 Illinois tax problems 

 and recommenda- 

 tions for revenue 

 legislation. The statistical part of the re- 

 port covers the assessment year 1928. 



Among the outstanding recommendations 

 emphasized in the report are the following: 



Want County Assessors 



1. That property assessments be placed 

 on an actual basis of full-value by 1931. 



2. That the township assessor system be 

 replaced by a coimty assessment system, 

 with a full-time supervisor in charge in 

 each county, working with the advice of 

 five district supervisors appointed by the 

 Tax Commission. 



3. That the Commission be given 

 broader powers of equalization, which 

 would enable it to raise or lower the as- 

 sessed valuations in any taxing district of 

 any class of property or of any taxpayer. 

 ; 4. That state tax administration in Illi- 

 nois be consolidated in a single department. 



$. That the Commission be empowered 

 to substitute its own appointees for local 

 assessors in making reassessments, where it 

 judges necessary; and that it have the 

 further power to compel local governments 

 to adjust their tax rates to changes in val- 

 uations resulting from reassessments, in or- 

 der that the revaluations will not a£Fect the 

 amount of revenue collected. 



6. That the general property tax in its 

 present form "has outlived its usefulness in 

 Illinois" and "must be abolished," and that, 

 to this end, a complete revision of the 

 revenue provisions of the constitution must 

 be effected at once. Broad discretion as to 

 tax policies should be lodged in the General 

 Assembly, the Commission recommends. 



Malone Comments 

 Commenting upon the recommendations 

 embodied in the report. Chairman Malone 

 said: "Our purpose is to overhaul and 

 modernize the antique taxing machinery 

 of Illinois, place the assessment of property 

 on a scientific and equitable basb, and wipe 



out tax fixing, favoritism, dishonesty, and 

 inequalities wherever they may exist in 

 the state. 



"The Commission has done much during 

 recent years to give relief to those who car- 

 ried more than their just share of the tax 

 burden. It has ordered several reassess- 

 ments where the facts justified such action. 



"Now we propose to get at the bottom 

 of the assessment evil and root out the 

 causes for inequalities. I am convinced we 

 can do this only by strengthening the tax- 

 ing system all along the line. 



Need Uniformity 

 "By the assessment of property at full 

 value we will eliminate confusion, and at- 

 tending opportunities for tax evasion. Tax 

 rates will be reduced so the levies will re- 

 main at their present amounts. This will 

 safeguard the property owner against higher 

 taxes. 



"Few people complain about paying a 

 fair tax. They do bitterly oppose paying 

 more than their share of the burden. Real 

 estate is paying more than its quota. It 

 must have relief. Uniformity in assess- 

 ments is the first step in the right direction. 

 "Our present methods of obtaining 

 assessments are too haphazard. Large 

 property owners invariably profit under 

 such a system because they know how to 

 obtain and can pay for privileges and low 

 assessments. But the little taxpayer gets 

 the worst of it. He must pay to the hilt 

 and in addition stand part of his tax dodg- 

 ing neighbor's load. The recommendations 

 outlined in the Commission's report will go 

 far toward the correction of evils which 

 have existed too long." 



Statistical Data 



The Conunission would set up a statisti- 

 cal department to investigate assessed valu- 

 ations, check up on complaints, and find 

 out all pertinent facts necessary for the in- 

 telligent action of the Tax Commission in 

 its various duties. 



The preparation of tax maps for each 

 taxing district setting forth the values of 

 lands in each section so all may see them, 

 together with a manual for each local as- 

 sessor are part of the proposed system. 



The commission would make all its equal- 

 izations on the basis of "sales data" and for 

 this purpose would reqiure all recorders of 

 deeds to file information with the tax com- 

 mission concerning every real estate trans- 

 fer in their jurisdiction. 



Gives Credit 



The letter of transmittal to the Governor 

 gives credit to John C. Watson of the Illi- 

 nois Agricultural Association and to farm 

 advisers, V. J. Banter of Stephenson county, 

 E. E. Glick, Franklin county, H. P. Kelley, 

 Kane county, C. T. Kibler, Jersey county, 

 and J. W. Whisenand, Peoria coimty for 

 assistance in the preparation of the report. 

 The latter contains many tables on valua- 

 tions prepared by John C. Watson. 



Rock Island Dairymen 



Tour To Peoria Market 



Milk Dealers Recommend Co-oper- 

 ative Plan To Tri-City Market 

 A COMMITTEE of 25 men representing 

 the Quality Milk Association, the new 

 collective bargaining association at the 

 Moline-Rock Island-Davenport market 

 drove in five cars to Peoria recently to get 

 first-hand information about the operation 

 of the Illinois Milk Producers Association. 

 Farm Adviser John Spencer of R($tk Is- 

 land county. County Agent Robert Combs 

 of Scott county, Iowa, and A. D. Lynch 

 of the I. A. A. accompanied the delegation. 



Roszell Likes Plan 

 Lyle Roszell, president of the J. D. 

 Roszell Company, one of the prominent 

 Peoria milk distributors, talked briefly to 

 the visiting dairymen. 



"We wouldn't go back to the old uncer- 

 tain and haphazard basis of doing business 

 that existed here before the dealers and 

 dairymen entered into a co-operative agree- 

 ment to improve quality, stabilize the mar- 

 ket, and boost sales through advertising," 

 he said. 



Mr. Roszell gave the Peoria plan a 100 

 per cent endorsement. "I recommend our 

 plan for your market," he told the Rock 

 Island delegation. i 



Decatur Busy 

 Milk dealers on the Decatur market, and 

 the organized dairymen from Macon county 

 have been holding conferences during re- 

 cent weeks to work out a co-operative mar- 

 keting program similar to that in operation 

 on other Illinois markets. Approximately 

 450 dairymen and five dealers are co- 

 operating. More than 80 per cent of all 

 the producers now supplying the market 

 belong to the Decatur Milk Association. 



Farmers Mutual "-■ i 



Directors Meet 



HAIL insurance on growing crops was 

 one of the principal subjects con- 

 sidered by the directors of the Farmers Mu- 

 tual Reinsurance Company at their meeting 

 on April 3 in Chicago. 



It was decided to charge $25 per $1,000 

 of insurance on growing soybeans, while 

 small grains and corn will cost $20 per 

 $1,000. Last year the company had four 

 million dollars of hail insurance in force. 

 Seventy-one damage claims were paid in 

 western, central, and southern Illinois last 

 year. 



Geo. F. Tullock of Rockford was elected 

 president, L. E. Lingenfelter of Ullin, first 

 vice-president; J. J. Homimg of Ottawa, 

 second vice-president; Howard Jokisch of 

 Virginia, secretary; J. H. Kelker of Chi- 

 cago, assistant secretary; and R. A. Cowles 

 of Bloomington, treasurer for the ensuing 

 year. 



Applications for hail insurance are al- 

 ready being received at the office of the 

 company. 



