Page Six 



THE I. A. A. RECORD 



April, 1933 



The State Sales Tax 



— (Continued from page 5) 



cent of all funds expended for the 

 relief of destitute people in Illi- 

 nois. 



The Illinois Agricultural Associa- 

 tion early recognized that new 

 revenue would have to be found 

 from some source to take care of 

 unemployed people particularly in 

 the metropolitan areas. When the 

 measure was introduced the I. A. A. 

 insisted that any proposed tax im- 

 posed on the people of the state 

 would be unfair if nearly all of it 

 were spent in metropolitan areas. 



In line with the Association's 

 well-known policy to the effect that 

 all new revenue derived from taxes 

 be used primarily to replace or re- 

 duce taxes on property, the I. A. A. 

 sponsored three amendments to the 

 administration's sales tax bill. Two 

 of these were passed in the senate 

 and are now incorporated in the 

 enacted bill. One makes the sales 

 tax a replacement tax, although a 

 county board of supervisors by a 

 two -thirds vote may divert sales tax 

 revenue to unemployment relief, 

 during 1933 and 1934. The other 

 amendment provides for an equi- 

 table distribution of sales tax rev- 

 enue among the counties accord- 

 ing to population. The third 

 amendment sponsored by the I. A. 

 A. would have reduced the maxi- 

 mum levy against property for the 

 educational fund in school districts 

 to 80 per cent of the average an- 

 nual levy in the four years end- 

 ing June 30, 1932 unless higher 

 levies are permitted by referendum. 



Because of organized opposition of 

 Illinois teachers who insisted on 

 maintaining the salary levels of the 

 prosperity era this amendment was 

 defeated. Therefore the Association 

 urges the property taxpayers to see 

 that educational fund levies are held 

 down in line with the spirit of the 

 defeated amendment. This is nec- 

 essary to secure the maximum re- 

 duction in property taxes from the 

 replacement feature of the Sales 

 Tax Act. In the meantime the 

 Association is giving consideration 

 to the introduction of a bill to make 

 cuts in levies for the educational 

 ^ funds of school districts mandatory. 



The Illinois Agricultural Associa- 

 tion believes strongly in education 

 and in maintaining efficient public 

 schools, but it believes that schools 

 should reduce their expenditures 

 and cost o! maintenance along with 

 other branches of government so 

 as to share at least in part the tre- 

 mendous decline in the incomes of 

 taxpayers. ,-..:. 



Twenty thousand dollars in cash 

 dividends were paid to patrons of 

 the Will County Farm Supply Com- 

 pany on March 4. 



Estimated Annual Replacement of Property Taxes for Elementary 



Educational Purposes by Counties Based on $40,000,000 



Revenue for Entire State from 3% State Sales Tax 



* BxpenditureM 

 For Elementary Return From 



EducaM. Fund Eitt. aialeii Tax 



County In Yr. 1930-31 Of «40,000.000 



Adams | 522,050 $ 329.200 



Alexander 324.779 118,000 



Bond 133,344 75,600 



Boone 78,693 79,200 



Brown 68,606 41,200 • 



Bureau 398,662 208,600 



Calhoun 38,821 42,000 



Carroll 194,446 96,800 



Cass 119,273 86,800 



Champaign 667,463 336,800 



Christian 328,065 196,800 



Clark 142,761 93,600 



Clay 137,194 84,800 



Clinton 105,442 112,000 



Coles 236,482 195,600 



Cook 62,053,366 20,874,400 



Crawford 202,091 110,400 



Cumberland 88,309 54,800 



DeKalb 400,082 171,200 



DeWltt ". 203,346 97,600 



Douglas 209,171 94,000 



DuPage 1,143,723 482,400 



Edgar : 247,676 130,800 



Edwards 52,898 43,600 



Effingham 118.367 99,600 



Fayette . . '. 177,418 123,200 



Ford 195,373 81,200 



Franklin 419,506 311,600 



Fulton 377,563 230,400 



Gallatin 60,672 52,800 



Greene 173,663 107,200 



Grundy 211,547 98,000 



Hamilton 82,265 68,000 



Hancock 262,927 138,400 



Hardin 40,536 36,400 



Henderson 104,333 46,000 



Henry 395,628 230,000 



Iroquois 405,265 172,400 



Jackson 261,801 187,200 



Jasper 122,640 67,200 



Jefferson 214,229 162,800 



Jersey 89,917 :../■' >. -rv • 66,000 



JoDaviess 161,194 ' ^ ' 106,000 



Johnson 59.106 53.600 



Kane 1.210,848 656,800 



Kankakee 393,279 262.400 



Kendall 115,839 55,200 



Knox 426,791 269,200 



Lake 1,328,857 \. ;: 547,200 



LaSalle 942,514 512,000 



Lawrence 177,274 114,800 



Lee 274,531 169.600 



Livingston ' 471,575 -•>.•. ^ 204.800 



Logan 284,642 -^ '"■ 151,200 



McDonough 253,306 143,200 



McHenry 418,554 184,000 



McLean 673,070 383,200 



Macon 806,677 428,400 



Macoupin 480.782 255,200 



Madison 1.169,516 754,000 



Marion 305,074 186,800 



Marshall 135,861 68,400 



Mason 183,484 79,200 



Massac 102,403 . 74,000 



Menard 88,775 55,600 



Mercer 184,707 87,200 



Monroe 81,174 64,800 



Montgomery 287,705 184,800 



Morgan 226,851 179,600 



Moultrie 131.869 69,600 



Ogle 314,411 147,200 



Peoria 1,096,696 740,800 



Perry 161,981 119.200 



Piatt 234,345 81,600 



Pike 253,542 127,600 



Pope 54,733 42,000 



Pulaski 87,966 77,600 



Putnam 68,707 27,600 



Randolph 183,759 153,600 



Richland 113,391 73.600 



Rock Island 1,036,384 514,800 



St. Clair 1,709,287 827.200 



Saline 258,343 194,400 



Sangamon 1,005,777 585,600 



Schuyler 125,616 61,200 



Scott 83,752 44,800 



Shelby 210,363 133,600 



Stark 122,501 48,000 



Stephenson 325,025 210,000 



Tazewell 493,566 241,600 



Union 119,208 104,400 



Vermilion 821,165 468,400 



Wabash 99,912 69,200 



Warren 236,739 114,000 



Washington 104,450 :'•.■.•-. 85,200 



Wayne 157,142 ' 100,400 



White 159,024 , ,- : 95,200 



Whiteside 395,544 ' ^ ' 204,400 



Will 1,002,565 ./; . .' 580,400 



Williamson 488,627 282,400 



Winnebago 1,259,008 615,200 



Woodford 218,045 98,400 



• No school district can be apportioned any sum from the sales tax which when 

 added to its receipts from the state school fund in any year exceeds Its averagr* 

 annual expenditures for elementary educational purposes in the four years endingr 

 July 30, 1932. The balance, if any. Is to be apportioned to all high schools and non- 

 high school district In the same county In proportion to assessed valuations. 



