organized farmers to become organized. Some of our more 

 public-spirited, wealthy farmers, likewise have helped the 

 smaller farmers in financing their co-operative projects. 



: i . Refused Government Aid 



"At one tim; the government offered financial aid to our 

 farm people if they would promise not to do certain things. 

 Our farmers refused the offer because in their co-operative 

 efforts they did not wish to be bound or held down by any 

 restrictions or agreements. 



"American farmers will do well not to become allied to 

 any political party," cautioned Russell. "We have success- 

 fully avoided doing so in Ireland. Our co-operative agri- 

 cultural societies and federations do not take part in party 

 politics. Fortunately all of our three major parties accept 

 the co-operative plan among farmers as a national policy. 



"Far greater than the economic advantage we have 

 gained through co-operation is the fact that cur 1,100 co- 

 operative societies have created a new social order in Ireland. 

 These organizations have taught democracy, have inspired 

 our rural people to take an active interest in government 

 and as a result Ireland today has the cleanest and most 

 honest government in all Europe." 



utmost to bring about such tax relief as is obtainable from 



that source. 



Chairman M alone on Taxation 



CC'T^HE State Tax Commission stands ready and willing 

 X. to see that the farmers' tax bill reflects the tremen- 

 dous dechne in the value of his land and property," William 

 H. Malone, chairman of the State Tax Commission, de- 

 clared in addressing the annual picnic of the Rock Island 

 County Farm Bureau in Black Hawk Park, Rock Island, 

 S^t. 26. 



"I consider it the first duty of the State Tax Commis- 

 sion, also of every county board of review," he said, "to 

 find the fair and cash value of every piece of property to 

 be assessed and then, as is our custom, take a percentage of 

 that amount, which in this state averages approximately 

 37 per cent, using that as the assessed valuation. 



Real Estate Carries Burden 



"No fair-minded person will deny," he continued, "that 

 real estate in Illinois is carrying more than its just share 

 of the tax burden. I make no defense of our present taxing 

 system. It is antiquated and unfit for conditions obtaining 

 today. Ownership of real estate and tangible property is 

 no longer a measure of wealth or ability to pay taxes as it 

 was when our revenue laws were written back in 1870. 

 But until the legislature is given authority to revise our 

 present system we must make the best of what we have. 

 And as I see it, relief can be given, particularly to farmers, 

 by lowering valuations on farm lands and property and 

 other over-assessed real estate in line with its depreciated 

 cash value. 



Land Banks Hold Farms 



"I know some of the problems you farmers are up 

 against. I realize that your land has gone down in value 

 since 1920, until today good farms in many instances are 

 bringing less than half of what they brought 10 years ago. 

 I am told that the federal land banks, which never loaned 

 more than 50 per cent of the conservatively appraised value 

 of any farm, today hold thousands of farms which they 

 were forced to take over because of the inability of farmers 

 to keep up the interest. I also know that in many instances 

 the farmer pays one-third or more of his net income to the 

 tax collector. I want to say here and now that the state 

 tax commission stands ready and willing to see that the 

 farmer's tax bill reflects the tremendous decline in the 

 value of his land and property. And I pledge to do my 



Equalization Obtained 



"I have Watched with sympathetic interest for iiiariy 

 years the efforts of Illinois farmers toward securing first, 

 equalization of assessments, and, secondly, revision of the 

 state taxing system. The records of your state association 

 show that farmers are paying approximately $4,800,000 

 less annually today than they would be paying had the val- 

 uations of 1922 not been lowered. I am happy to say that 

 it was my privilege as chairman of the State Tax Commis- 

 sion throughout this period to do what I could toward 

 equalizing valuations of farm lands and buildings with other 

 real estate in the various counties. 



Altogether, orders of reassessment were issued for more 

 than a score of counties during the last four years. These 

 orders were issued largely as a result of investigations car- 

 ried on by local Farm Bureau tax committees and the 

 Illinois Agricultural Association. It is a weakness in our 

 taxing system that makes this procedure necessary. In my 

 annual report for 1928 to the governor of the state, I made 

 a number of recommendations which if carried out and 

 enacted into law at the coming session of the general 

 assembly will go a long way toward bringing equitable 

 assessments in every county of the state. 



••;■.■":.,.>: Opposes New Taxes 



'I am in sympathy with the efforts of organized farmers 

 Farm Bureau — in opposing any new taxes that do 



— the 



not replace present taxes. As a taxpayer and an owner of 

 large real estate holdings, I have a personal interest, as you 

 farmers have, in reducing the tax burden, in keeping down 

 the cost of government. As a taxpayer, I, too, am against 

 any taxing system which imposes new taxes on top of those 

 we already have. I think it essential that whatever new 

 laws are passed, that the burden of government not be in- 

 creased but that it be more evenly distributed amone the 

 citizens of the state." . . ^ i 



The Cover 



T TPON the cHff, known as Starved Rock, LaSalle and 

 W Tonti, French explorers, erected a fort in 1682, which 

 they named Fort St. Louis. For 20 years the fort was used 

 as a military post, then as a trading post, until it was 

 burned by the Indians in 1718. In 1769 a band of Illinois 

 Indians who had sought refuge on the cliff from the attacks 

 of hostile tribes were besieged for 12 days. Destitute of 

 food and drink, they made a gallant but hopeless and un- 

 successful sortie in which they were massacred. From the 

 catastrophe the cliff takes its name. Starved Rock. The 

 tract of land along the Illinois River in LaSalle county 

 where Starved Rock is located was in 1911 purchased by 

 the State of Illinois to be used as a state park. 



The September cover page illustrated the old powder 

 magazine at Fort Chartres, situated in the northwest corner 

 of Randolph county, Illinois. This fort is a relic of the 

 early settlement of the Mississippi Valley. It was built un- 

 der a charter from the crown of France, in 1718. The early 

 fort was built of wood. In 1765 it was rebuilt, and this 

 time limestone was employed in its construction. The river 

 encroached upon its early site, and the second fort was 

 built further back into the interior. A sand bar formed 

 in the river opposite the fortification, and slowly an island 

 was formed, known as Fort Chartres Island. Much of the 

 early history of Illinois centers about old Fort Chartres. The 

 site of Fort Chartres is now a state park. 



