Page Eight 



THE I. A. A. RECORD 



August, 1931 



__ I li iL I N OIS 



A^H^CCLTIIRAL A S SOClA'^li^N 



— ^RBCORI>— 



To advance the purpoic for which the Farm Bureau was ornavtzed. 

 namely, to promote, protect and represent the husivesi. eioiiomic, political, 

 and educational tnterests of the farmers of Illinois and the nation, 

 and to develop agnculttire. 



George Thiem, Editor 

 Max Harrelson, Assistant Editor 



Published monthly by the Illinois Agricultural Association at 166 So. 

 Main St,, Spencer, Tnd. Editorial Offices, 608 So. Dearborn St.. Chicago, 

 111. Application for transfer of second class entry from Marshall. 111., to 

 Spencer, Ind,, pending. Acceptance for mailing at special rate of postage 

 provided in Section 412, Act of Feb. 28. 1926, authorized Oct, 27, 1926. 

 Address all communications for publication to Editorial Offices. Illinois 

 Agricultural Association Record, 608 So, Dearborn St., Chicago. The in 

 dividual membership fee of the Illinois Agricultural Association is five 

 dollars a year. The fee includes payment of fifty cents for subscription 

 to the Illinois Agricultural Association Record. Postmaster: In returning 

 an uncalled for missent copy please indicate key number on address as is 

 required by law. 



OFFICERS 



President, Earl C. Smith - - Detroit 



Vice-President, A. R. Wright Varna 



Secretary, Geo. E. Metzger Chicago 



Treasurer. R. A. Cowles -.Bloomington 



BOARD OF DIRECTORS 



(By Congressional District) 



1st to nth H. C. Vial. Downers Grove 



1 2th G. F. TuUock, Rockford 



13th C. E. Bamborough, Polo 



14th. M. G. Lambert, Ferris 



15th Charles Bates, Browning 



16th Geo. B. Muller, Washington 



17th A. B. Schofield. Paxton 



18th _ - W. A. Dennis, Paris 



1 9th C. J. Gross. Atwood 



20th Charles S. Black, Jacksonville 



2l8t Samuel Sorrells, Raymond 



22nd Frank Oexner, Waterloo 



23rd W. L. Cope. Salem 



24th. Charles Marshall, Belknap 



2Sth Fred Dietz. De Sott 



DEPARTMENT DIRECTORS 



Comptroller _ J. H. Kelker 



Finance R. A. Cowles 



Fruit and Vepfetable Marketing A. B. Leeper 



Grain Marketing Harrison Fahrnkopf 



Information George Thiem 



Insurance Service V. Vaniman 



Legal Counsel Donald Kirkpatrick 



Limestone-Phosphate , J. R. Bent 



Live Stock Marketing Ray E. Miller 



Office C. E. Johnston 



Organization G. E. Metzger 



Produce Mark'eting F. A. Gougler 



Taxation and Statistics J. C. Watson 



Transportation L. J. Quasey 



ASSOCIATED ORGANIZATIONS 



Country Life Insurance Co _ L. A. Williams. Mgr. 



Farmers Mutual Reinsurance Co J H Kelker, Mgr. 



Illinois Agricultural Co-operative Ass'n _ F. E. Ringham. Mgr. 



Illinois Agricultural Mutual Insurance Co A. E. Richardson, Mgr. 



Illinois Farm Supply Co L. R. Mar'-hant, Mgr. 



Illinois Grain Corp Harrison Fahrnkopf, Mgr. 



Midwest Grain Corp Chas. P. Cummings. Gen'l. Mgr. 



Soybean Marketing Ass'n W. H. Coultas, Mgr. 



Taxation in Hard Times 



D ICHARD T. ELY of Northwestern Univer- 

 sity, writing on "Taxation in Hard Times" 

 in the Review of Reviews for August, says: 

 "There is no question in the mind of any com- 

 petent person who has given any attention to 

 this subject that there is a connection between 

 taxation and hard times. There is, however, a 

 general failure to recognize what this question is, 

 and to understand what can be done to remedy 

 the evil situation.^ 



"When in the single State of Wisconsin a mil- 

 lion acres are taken over by the counties for un- 

 paid taxes; when even in rich states like Iowa, 

 farmers are losing their property on account of 

 the burden of taxation; when in cities the rents 

 received often do not cover taxes, we have evi- 

 dence of the closest connection between taxation 

 and hard times. 



"When real estate falls in value as it has long 

 since in the case of farm lands, and as it i$ now. 

 in the case of urban lands — the excess valuation 

 is decreased with great difficulty. Schools and 

 other public services must be maintained; and 

 assessors who are faced with this situation main- 

 tain old values, or those far in excess of present 

 selling values. Our system of taxation is easily: 

 50 years behind the times. Economic evolution 

 has gone forward, but our tax system has lagged 



behind." -_x^r^^<^r/>^rr^^^^^^^^^^ 



Professor Ely closes with suggestions which in 

 his opinion point the way to improvement: "We 

 must have a system of taxation of land based 

 upon its annual use value. We must have state 

 income taxes based upon the best experience of 

 cur American states. We must supplement these 

 revenues by selective sales taxes. We must have 

 a sinking fund or some similar arrangement in 

 order to supplement tax revenues when from 

 time to time they become inadequate as now." 



Power in Group Action 



No individual dares match his strength with 

 the strength of any group of individuals. The 

 world has come to recognize groups instead of 

 individuals. The world is moving in groups and 

 acting in groups. 



There are no Caesaris in this day and age. 

 Groups, and not individuals become great. 



The reason may be that the average intelligence 

 is higher and certainly that average intelligence 

 senses the greater individual benefit resulting from 

 group moving and group dealing. 



Indeed, the power to bargain is manifold 

 greater in groups than in individuals. Certainly 

 the political influence is greater. 



In groups the individual enjoys the light re- 

 flected by the. group in information, experiment, 

 social activities and business knowledge. . ,v 



The group has the power of tonnage control 

 in markets that establish the price which the indi- 

 vidual receives for produce. 



The group gives "chain" buying power, bene- 

 fits to the individual which alone he could not 

 have. 



The group fights for industry, rights of trans- 

 portation, justice in taxation and legislation, and 

 in production standards. 



The group gives spread of risks with the benefit 

 to the individual of protection against loss by 

 fire, accident, the elements and death. 



The accomplishments of the Farm Bureau illus- 

 trated on the opposite page were made possible 

 by group thinking and group action. Agriculture 

 as an industry will prosper to the extent that the 

 power of the group engaged in farming is used 

 efficiently in solving its problems. ' 'r V •. \^^^ 



r 





