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THE 1. A. A. RECORD 



Decentber, 19} i 



^IL<L«INOIS 



CVLTIIIIAL ASSOCIA 



RECORD^ 



r« advance the purpose for which the tarm Bureau w*i organized, 

 »4tmety, to promote, protect and represent the business, economic, political, 

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

 and to develop agriculture. 



George Thiem, £</i7or 

 Max Harrelson, Assistant Editor 



Published monthly by the Illinois Agricultural Association at 16S So. 

 Main St., Spencer, Ind. 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, 1925, authorized Oct. 27. 192S. 

 Address all communications for publication to Editorial Offices, Illinois 

 Agricultural Association Record, 608 So. Dearborn St., Chicago. The indi- 

 vidual membership fee of the Illinois Agricultural Association is fiva 

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

 «o 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. £. Metzger 



Treasurer, R. A. Cowles 



mean just one thing: added burde n for the taxi 



Chicago 



Bloomington 



lat to 11th- 



12th 



13th. 



14th 



15th 



I6th 



17th 



1 8th 



l»th 



aoth 



list 



22nd 



aard 



BOARD OP DIRECTORS 



(By Congressional District) 



H. C. Vial, Downers Grova 



G. F. Tullock. Rockford 



C. E. Bamborough, Polo 



M. G. Lambert, Ferris 



-Charles Bates, Browning 



34th. 

 25th- 



Geo. B. MuUer, Washington 



A. B. Schofield, Paxton 



W. A. Dennis. Paris 



C. J. Gross. Atwood 



..Charles S. Black, Jacksonville 



Samuel Sorrells, i^ymond 



Frank Oexner, Waterloo 



W. L. Cope, Salem 



Charles Marshall, Belknap 



Fred Dietz, De Soto 



Comptroller.. 



DEPARTMENT DIRECTORS 



Dairy Marketing- 

 Finance.. 



Fruit and Vegetable Marketing- 

 Grain Marketing 



Information... 



_..J. H. Kelker 



-J. B. Countisa 



.R. A. Cowlc 



Insurance Service- 

 Legal CounseL- 



A. B. Leeper 



..Harrison Fahrnkopf 



George Thiem 



,.V. Vanimaa 



Limestone-Phosphate 



Live Stock Marketing- 

 Office.. 



Organization.- 

 Produce Marketin^ 

 Taxation and Statlstics- 

 Transportation. 



g. ... 



..Donald Kirkpatrick 



J. R. Bent 



Ray E. Miller 



C. E. Johnston 



G. E. Metzger 



F. A. Gougler 



i. C. Watson 

 . J. Quasey 



ASSOCIATED ORGANIZATIONS 



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



Farmers Mutual Reinsurance Co. J. H. Kelker. Mgr. 



IlHnois Agricultural Auditing Ass'n . F. E. Ringham, Mgr. 



IIKnoia Agricultural Mutual Insurance Co, 

 Illinois Farm Supply Co.- 



A. E. Richardson, Mgr. 

 L. R. Marchant, Mgr. 



Illinois Grain Corp Chas. P. Cununingt, Vice-Pres. and Sales Mgr, 



Illinois Livestock Marketing Ass'n R. W. Grieser. Sales Mgr. 



Illinois Produce Marketing Ass'n F. A. Coupler, Mgr. 



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



How the Proposed State Income Tax 

 Will Lower Property Taxes 



XJ" ISUNDERSTANDING about the replace- 

 ment feature of the state income tax is indi- 

 cated in editorial comment appearing in down- 

 state newspapers. 



This arises because the income tax measure it- 

 self, House bill 17, does not and cannot under 

 the law provide for a new tax and at the same 

 time repeal or lower other taxes. But the replace- 

 ment tax feature is provided for in the com- 

 panion measures which include House bills 23, 

 24, 25 and 26. 



The editor of a Lawrence county newspaper 

 recently wrote: "There is no provision in the 

 income tax bill to lower the state tax rate, and 

 until such a bill is presented it will be folly for 

 taxpayers to expect an income tax to relieve them 

 of property taxes. An income tax bill would 



payers. 



In a letter to the Lawrence County Farm Bu- 

 reau, President Earl C. Smith in reply to this and 

 other criticisms pointed out that the Constitutioa 

 of Illinois provides no way for limiting the state 

 tax rate. "The state tax rate is determined in two 

 ways,'* continues Mr. Smith's statement. "First, 

 by the appropriations made by the General Assem- 

 bly; and, secondly, after such appropriations are 

 provided, the State Levying Board, composed of 

 the governor, the state auditor, and the state 

 treasurer, determine what rate must be levied 

 against Illinois property to provide the necessary 

 revenue to meet appropriations. 



"At the present time, public school moneys are 

 provided in two ways: First, by a levy made by 

 the local school board upon the property of the 

 school district; secondly, by an appropriation of 

 $10,500,000 made by the General Assembly and 

 levied upon the property of the state by the State 

 Levying Board, the $10,500,000 to be distributed 

 to the various school districts of Illinois. This 

 appropriation is commonly known as the State 

 Distributive School Fund. You will note that all 

 revenue for the support of schools is levied upon 

 property by either local or state levy. 



"To properly understand the propoised perma- 

 nent tax relief program recommended by the 

 Governor's Tax Conference, one should read 

 Senate bills 20 to 29 or House Bills 17 to 26, in- 

 clusive. In effect, they provide for approximately 

 $50,000,000 of revenue from three new sources, 

 the most important one of which is the income tax 

 bill. All this revenue is to be placed in the Public 

 School Fund. They provide for repeal of author- 

 ity by the General Assembly to appropriate for 

 and the State Levying Board to levy upon prop- 

 erty of the state for any amount of money for 

 the State Distributive School Fund. 



"This immediately takes nearly one-third of aU 

 levies by the state from property, or in other 

 words, relieves property of approximately one- 

 third of state taxation. 



"Instead of having a maximum local tax rate 

 for school purposes of $1 and an additional 

 50 cents, if authorized by referendum of the 

 people of the district, the maximum local tax 

 rate becomes the average annual amount ex- 

 pended by each school district during the past 

 four years. 



"The measures provide that each school dis- 

 trict is to receive from the Public School Fund< 

 newly created, its just proportion of the esti- 

 mated $50,000,000 provided from the proposed 

 new sources. It becomes mandatory upon the 

 county clerk of each county in the extension of 

 taxes levied by the district to reduce the amount 

 (Continued on page 9) 





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