fllinois A^ctdtural Assodatjoo 



RECORD 



Publiahed monthly by the Illinois AKTlcultunl Association at 404 North Wesley Are., Mount Morris, III. Entered as second-clais matter at post-offlre at Moont Morris. III.. 

 Oct. SO. 1925. under the Act ot Mar. 3, 1879. Acceptance tor mailing at special rate of po>>tase provided in Section 412, Act of Feb. 28. 1925, authorized Oct. 27, 192S. 

 Address all communications for publication to Editorial offices, Illinois Acricultural Association Record. 608 So. Dearborn St.. Chicago, 111. 



Number 5 



May, 1930 



Volume 8 



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Tax Legislation Now^ 



Before General Assembly 



I. A. A. Presents Plea For a Fair 

 Revenue Amendment 



THE Illinois Agricultural Association 

 was represented at Springfield, May 

 12, when the special session of the legisla- 

 ture called by Governor Emmerson con- 

 vened. 



In addition to emergency legislation 

 validating tax anticipation warrants in 

 Cook county, and the consideration of bills 

 prepared by the Strawn committee of Chi- 

 cago, the legislature is expected 

 to consider an amendment to 

 the revenue clatise of the state 

 constitution. 



The I. A. A. made known 

 its views on the question of a 

 revenue amendment in a letter 

 to the Legislative Revenue 

 Investigation Committee, of 

 which Senator Huebsch is 

 chairman, several weeks ago. 



Power To Assembly 



The amendment proposed by 

 the I. A. A. would give the 

 General Assembly full author- 

 ity and power to revise the 

 state taxing system. If an in- 

 come tax is imposed it is 

 recommended that as far as 

 practicable the General Assem- 

 bly provide for deductions or 

 credits to compensate for taxes 

 on property from which any part of the 

 taxed income is derived. The Association's 

 proposal provides further "that the net pro- 

 ceeds of any funds which may be collected 

 from any new sources of revenue after the 

 adoption of this amendment shall be paid 

 into the state treasury. The General As- 

 sembly may appropriate any portion of such 

 funds for any state purposes, including a 

 state fund for the support of the public 

 schools." 



Distribution of Fund 



The suggested amendment sets forth also 

 that "the General Assembly may also pro- 

 vide for the distribution of any portion of 

 such funds among the several counties in 

 the ratio which the total amount of such 

 funds collected in each county shall bear to 

 the total amount thereof collected in the 

 (Continued on page 9) 



DETAILS of the attack on the Agri- 

 ^^ cultural Marketing Act by business 

 groups at Washington together with 

 the defence offered by Chairman Alex- 

 ander Legge of the Federal Farm 

 Board and Secretary of Agriculture Ar- 

 thur M. Hyde, are presented on this 

 and following pages. 



Chairman Legge Speaks 



Before U. S. Chamber 



WORKING A GOOD HORSE TO DEATH 



THE cartoon below was drawn by Ding 

 for the Iowa Farm Bureau Federation 

 in its campaign for an equitable state tax- 

 ing system. 



Iowa's tax problem is similar to that in 

 Illinois. Certain low-rent lands in that 



state are paying at least 40 per cent of 

 their net income in taxes. Less than one- 

 third of the net income from the state is 

 paying the entire tax burden. The other 

 two-thirds escapes. 



John C. Watson of the Illinois Agricul- 

 tural Association presented an analysis of 

 the Iowa tax situation some time ago before 

 the Iowa Farm Bureau. According to this 

 investigation moneys and credits in the 

 three years, 1919-'20-'21 produced 7.21 

 per cent of the net income in the state, 

 tangible property 26.7} per cent, wages 

 and salaries 47.79 per cent, labor and man- 

 agement of all owner-operators of property, 

 including fees paid professional workers, 

 brokers, agents, and salesmen, 18.27 per 

 cent. Yet the income (26.73 per cent of 

 total) from real estate paid the bvilk of the 

 taxes. 



Derides Business Group for Antag- 

 onistic Attitude Toward Farmer 

 IN A speech ringing with sarcasm and de- 

 nunciation of the National Chamber of 

 Commerce's attitude toward the Agricul- 

 tural Marketing Act and the Farm Board, 

 Chairman Alexander Legge defended the 

 Act and the policies of the Board before 

 the Chamber of Commerce convention in 

 Washington on April 30. 



Declaring that the Farm 

 Board hopes to help farmers 

 organize so that in the future 

 they will be able to protect 

 themselves in the marketing of 

 crops, Mr. Legge recounted the 

 events leading up to the or- 

 ganization of this federal 

 agency. "It asks the support 

 of you business men, not as a 

 generous act of charity to 

 someone else, but because it is 

 to your own best interests," he 

 asserted. 



Good For Farmer Too 

 :: "With the Farm Board's as- 

 sistance farmers by acting to- 

 gether are trying to apply the 

 same methods and business 

 principles to their industry 

 that were adopted in other 

 lines long since," Mr. Legge 

 continued. "If they were good for you 

 fellows, they are likewise good for the 

 fanner." 



Mr. Legge outlined the history of farm- 

 ers' efforts to help 

 themselves, and re- 

 called for the Cham- 

 ber its action passed 

 on the referendum 

 taken in 1928 to de- 

 termine that organ- 

 ization's position on 

 the farm question. 



"T hat referen- 

 dum," he continued, 

 "committed the 

 Chamber to the cre- 

 ation of a federal 



farm board with authority to investigate 

 (Continued on page 4) 



Alexander Legge 



