The 



Dlinois A^cultural Assodatioa 



Published monthly by the Illinoli Agrioultural Ataooiatlan at 166 So. Main St., Spencer, Ind, Editorial Offices, 608 So. Dearborn St., Chiowo, IlL 



Application for transfer of second class entry from Marshall, 111., to Spencer, Ind., pending. Acceptance for mailing at special rate of postafo pr*' 



vided in Section 412, Act of Feb. 28, 1926, authorized Oct. 27, 1926. Address all communications for publication to Editorial Offices, Illinois Agri- 

 cultural Association Keoord, 608 So. Dearborn . St. . Chicago. 



Number 10 



OCTOBER, 1931 



Volume 9 



"Too Many Public Offices," 

 Ex-Gov. Lowden Declares 



Advocates Reconstruction of Local 



Government Into Larger Units 



To Reduce Taxes 



Frank O. liOvrden 



FORMER Governor Frank O. Low- 

 den of Illinois, speaking at a two- 

 day session of the Illinois Chamber of 

 Commerce in Chicago, October 9, ad- 

 vocated reconstruction of county and 

 township governments as a means of re- 

 ducing the tax burden. 



Mr. Lowden declared that township 

 assessment of taxes should be abolished 



as an outgrown 

 relic of ox-cart 

 days, that there is 

 no excuse for town- 

 ship offices, that 

 many counties are 

 too small for the 

 greatest efficiency, 

 and that a general 

 reorganization of 

 the local govern- 

 ment system is 

 needed. 



"In the average Illinois county," Mr. 

 Lowden said, "the salaries of county 

 officials absorb a very large percentage 

 of the total revenue of the county, 

 running as high as 50 per cent. These 

 officials could serve a much larger terri- 

 tory. 



"It is a matter of common observa- 

 tion that we have too many public offi- 

 cials. Their number goes on increasing 

 in good and evil times alike. 



Many of our county jails have been 

 a disgrace for more than a hundred 

 years. Our county almshouses are ex- 

 pensive and many have been a re- 

 proach to our civilization. They should 

 be abolished and in their place should 

 come either regional or state institu- 

 tions. 



"We have too many governments," 

 ne said. "An extreme illustration is in 

 Cook county which alone contains 392 

 independent local governments. Is it 



any wonder that Chicago, with all its 

 vast resources, should be in financial 

 distress?" 



Mr. Lowden favors the abolition of 

 the township. This is a unit of govern- 

 ment which has largely survived its 

 needs, he said. No one but the town 

 assessor knows what its boundaries are. 

 The county should be the smallest unit 

 of assessment. Vv ;• . ^• 



In some states where the regional 

 plan has been adopted the per capita 

 cost of government has been cut in 

 half. Virginia and North Carolina have 

 made big cuts by consolidation of local 

 government units. 



"It is sometimes urged that to con- 

 solidate counties is a move away from 

 local self-government," he said. "Quite 

 the reverse is true. If we would check 

 encroachment of the state upon func- 

 tions of the county we must make 

 county government so efficient that 

 there will be no reason for such a 

 change." 



Prof. Thomas S. Adams, tax authori- 

 ty of Yale university and a specialist 

 of 35 years' standing who has served as 

 tax adviser to the treasury department, 

 declared that "the best tax we have is 

 the tobacco tax." He said: "We need 

 not more taxes on tobacco, but more 

 taxes like the tobacco tax; that is, sales 

 taxes on articles of wide, but not abso- 

 lutely necessary consumption." 



He declared the income tax better 

 than the property tax. Among his rec- 

 ommendations were: the reduction of 

 public expenditures; the reorganization 

 of the assessment machinery; the in- 

 troduction of an income tax; and the 

 taxation of intangible property. '"'''■■ 



Soybean Association 



Reports Advance Price 



Meet at Springfield October 5 to 

 Discuss Details of Market- 

 ing Situation 



THE I. A. A. IS A 



SERVICE ORGANIZATION 



AFTER thoroughly studying the 

 market situation directors of the 

 Soybean Marketing Association have 

 announced a temporary advance of 20 

 cents per bushel basis number 2 U. S. 

 grade. 



This temporary advance is based on 

 a substantial sale of soybeans to a lead- 

 ing processor at a figure well above the 

 present low market level. Although the 

 advance is extremely low, the Associa- 

 tion expects the market to strengthen 

 later and hopes to be able to make ad- 

 ditional payments to members as this 

 year's crop is merchandised. 



As soybean oil and soybean oil meal 

 come into direct competition with cot- 

 ton seed products, the price is natural- 

 ly held down by the large production 

 of cotton in the South this year. 



Meeting October 5 



A meeting of leaders of the Soybean 

 Marketing Association was held at 

 Springfield October 5 to discuss the 

 market situation and to report on prob- 

 able deliveries from the organized coun- 

 ties. President Earl C. Smith outlined 

 to the leaders the principles involved 

 in the sales contract which has already 

 been entered into with a leading proc- 

 essor. 



Representatives from most of the 

 counties reported that only about two- 

 thirds of last year's volume would be 

 delivered this year and that a larger 

 volume than usual will be stored on the 

 farm for future delivery to the Associa- 

 tion, and for feeding. It was also re- 

 ported in certain areas, particularly 

 where the crop is less than average, that 

 a larger number of farmers are plowing 

 under their soybean crop rather than 

 pay the high harvesting cost. .■=."•■' 



With soybean oil meal being forced 

 down on a competitive level with cot- 



