What makes 
a boot wear? 
Here are two simple facts it will pay you to know 
It isn’t always the largest man who can lift 
the heaviest load. 
Big bones are not enough. It takes muscle! 
That’s the way it is with your boots. 
Thick, tough rubber, backed with the right > 
fabric, can make them rugged, but unless 
that rubber stretches easily your boots won’t 
stand up under the strain of constant bending. 
f “U.S.” Boots are both strong and flexible. 
We’ve built from seven to eleven layers of 
fabric and rubber into 
them at the four places 
where we know the 
heaviest shocks come. 
Ankle, back of the 
heel, instep, and sole 
—there’s not one vital 
spot in the whole boot 
that isn’t completely 
protected. 
But we’ve done more 
to insure extra wear for 
“U.S.” Boots than to put 
in these reinforcements. 
' Cut a strip of rubber from a “ U.S.” Boot, and 
you’d find it would stretch more than five times its 
length without breaking! Into every “U.S.” Boot 
is put rubber as live as an elastic band. That’s why, 
when the strains come, “U.S.” Boots can bend so 
easily. No cracking—no giving way in a pinch— 
but plenty of reserve power at all times. These two 
simple facts about “U.S.” Boots explain why they 
wear so long. It will pay you to keep them in mind. 
A strip of rubber cut from a 
“U. S.” Boot stretches more than 
5 times its length without break * 
ing—and snaps back into shape 
like an elastic band. This live, 
elastic rubber is one of the reasons 
for the unusual flexibility and 
long wear of “TJ . S.” Boots. 
THE INSTEP— A series 
of graduated reinforc¬ 
ing layers in the instep 
combines unusual 
flexibility with surprise 
ing strength . 
Other “U. S.” Rubber Footwear 
You’ll find every type of rubber foot¬ 
wear in the big “U.S.” line. There’s 
the “U.S.” Walrus, the famous all¬ 
rubber overshoe—the “U.S.” lace 
Bootee, a rubber overshoe for spring 
and fall—“U.S.” Arctics and Rubbers 
—all styles and sizes for the whole 
family. Look for the “U.S.” trade 
mark, whenever you buy—the honor 
mark of the largest rubber organiza¬ 
tion in the world. 
United States Rubber Company 
School Bill Cuts Taxes 
Here are Examples From All Over the State 
W HEN the important question of 
schools is up for consideration by 
farm people, there are several points that 
must be kept in mind. First, and most 
important of all, is to give the best educa¬ 
tional opportunity to every country child; 
second, to get an efficient school system 
at the least possible cost; and third, to 
secure a large amount of local control 
and administration of schools. 
In the last two or three issues of 
American Agriculturist we have been 
considering the effect that the Downing- 
Porter Rural School Bill would have, if 
passed, upon the RURAL SCHOOL 
TAXES. In our issue of January 26th, 
Mr. D. P. Witter showed that this bill 
would bring to Tioga County alone 
$120,000 more from the State than it 
receives under the present law. In 
last week’s issue we gave examples of 
how the bill would result in big reductions 
in taxes in counties and towns in South¬ 
western New Y ork. 
American Agriculturist STANDS 
FOR TAX-REDUCTION TO FARM¬ 
ERS ALL THE WAY ALONG THE 
LINE. One of the reasons we are in¬ 
terested in the passage of this school bill 
is that it will bring between eleven and 
twelve million dollars more every year to 
the rural districts of this State to help 
in maintaining the schools and reducing 
the school taxes. Of this amount, the 
cities would pay more than 88 per cent. 
THIS GREAT INCREASE OF STATE 
AID WOULD RESULT IN A LOWER 
TAX RATE IN ‘ EVERY RURAL 
COUNTY IN NEW YORK STATE. 
There will be certain rich districts within 
some of the counties where the taxes 
will be slightly higher. When you hear 
somebody raising a lot of dust in opposi¬ 
tion to this bill, find out whether some 
big railroad or other corporation is not 
paying the taxes in his district, and find 
out if the reason for his kick is that he 
objects to the equalization feature of the 
Downing-Porter Bill, which would help 
YOU reduce your own school taxes. 
Do not forget that the average valua¬ 
tion in rural districts in this State is only 
from $30,000 to $125,000. Remember 
that the bill is so written as to help the 
farmers in these poorer districts back on 
the hills; that a lot of propaganda is being 
circulated by those with selfish motives 
to keep you from seeing this true situation. 
We have letters in our office stating 
that the writers are opposed to the bill 
because it provides for consolidation, 
UNDER THE DOWNING-PORTER 
BILL THERE CAN BE NO CONSOLI¬ 
DATION EXCEPT BY A MAJORITY 
VOTE OF THE RURAL PEOPLE IN 
THE DISTRICT OR DISTRICTS 
AFFECTED. 
Now if you are really interested _ in 
getting your taxes down and improving 
your schools at the same time, study the 
following examples of just how the 
Downing-Porter Bill will reduce rural 
school taxes. In order to make these 
examples representative, we have taken 
widely separated parts of the State. As 
community districts are not formal, we 
have based the figures on townships. 
These would vary some under the com¬ 
munity plan, but the principles of in¬ 
creases will remain the same. 
Here is how it- will work in some of the 
towns in CLINTON COUNTY: 
Town: Peru. 
Assessed valuation s$852,317. 
True valuation: $1,852,863. 
Number of teachers including schools 
closed: 21 
Part of current expenses paid by State: 
Public money under Rural School 
$17,745. 
Public money under present system: $10 
In addition’ State wifi pay 25% of new bu 
ien 
ings, repair and equipment 
T own : Sehuyl er Falls. 
Assessed valuation: $686,261. 
£ rue valuations $1,203,964. 
umber of teachers including schools 
closed: 15 
Part of current expenses paid by State: „ 
Public money under Rural School [ 
$15,948. 
Public money under present system; $7, 
In addition State will pay 25% of new bu 
ings, repair and equipment. 
Let us take a look at the county 
ORLEANS, out in the great fruit 
tions of Western New Y ork. 
Town: Yates. 
Assessed valuation: $2,769,072. 
True valuation: $4,066,318. _ 
Number of teachers including schools 
closed: 21 • 
Part of current expenses paid by State: 35}( 
Public money under Rural School 
$11,984.37. 
Public money under present system; 
788.04. ,, * 
In addition State will pay 15% of new buii 
ings, repairs and equipment. 
Town: Shelby. 
Assessed valuation: $2,097,594.' 
True valuation: $3,178,172. 
Number of teachers including schools 
closed: 15. 
Part of current expenses paid by State: 29} 
Public money under Rural School 
$8,128.83. 
Public money under present systi 
$5,320.04. 
In addition State will pay 10% of new bull 
ings, repairs and equipment. 
Town: Albion. 
Assessed valuation: $1,635,916. 
True valuation: $1,924,607. 
Number of teachers including schools i 
closed: 9. 
Part of current expenses paid by State: 28} 
Public money under Rural School 
$3,145.49. 
Public money under present system: 
310.40. _ 
In addition State will pay 10% of new bui 
ings, repair and equipment. 
Now we will jump over into the Son 
ern Tier and take examples in the coni 
of STEUBEN: 
Town: Cat on. 
Assessed valuation: $530,950. 
True valuation; $707,933. 
Number of teachers including schools 
closed: 12. 
Part of current expenses paid by State: 80;. 
Public money under Rural School Bill: 
538.84. 
Public money under present system: 
382.20. 
In addition State will pay 25% of new bi 
ings, repairs and equipment. 
Town: Addison. 
Assessed valuation: $1,127,588. 
True valuation: $1,209,012. 
Number of teachers including schools 
closed: 22. 
Part of current expenses paid by State: 81 
Public money under Rural School 
$28,228.23. 
Public money under present system: 
323.51. 
In addition State will pay 25% of new 
ings, repair and equipment. 
Town: Canisteo. 
Assessed valuation: $1,630,876. 
True valuation: $2,911,748. 
Number of teachers including schools: 
closed: 27. . 
Part of current expenses paid by State: 
Public money under Rural School 
$20,756.94. 
Public money under present system: 
408.91. „ . , 
In addition State will pay 20% of new to 
ings, repair and equipment. 
Town: Bath. 
Assessed valuation: $1,670,173. 
True valuation: $2,605,847. 
Number of teachers including schools i 
closed: 26. 
Part of current expenses paid by State: 66- 
Public money under Rural School 
$21,017.56. 
Public money under present system: 
669 89 
In addition State will pay 20% of new to 
ings, repair and equipment. 
Town: Ausable. 
Assessed valuation: $1,059,363. 
True valuation: $1,926,692. 
Number of teachers including schools now 
closed: 17. _ _ „ 
Part of current expenses paid fay State: 62%. 
Public money under Rural School Bill: , 
$18,778. 
Public money under present system: $11,075. 
In addition State will pay 25% of new build¬ 
ings, repairs and equipment. 
Here is another way of getting at i 
comparing what the tax rate would 
under the new law with what it is in 
district at present. The county 
MONTGOMERY, and the townsU 
GLENN. 
Under Rural School Bill 
Town: Black Brook. 
Assessed valuation; $117,634. 
True valuation: $691,964. 
Number of teachers including schools now 
closed: 13. 
Part of current expenses paid by State: 82%. 
Public money under Rural School Bill: 
$10,751. 
Public money under present systems $9,006, 
In addition State will pay 25% of new build¬ 
ings, repair and equipment. 
Assessed valuation of all districts: $1>^| 
True valuation as per State Tax 
$1,895,907. , ... , j 
Number of teachers plus consolidates 
tricts: 16. 
True valuation ’per teachers $118,4% 
Per cent, expense paid by States €0 l /i* 
Public money, new law: $14,634.48^ 
Public money, present laws $7,672. 34* 
Balance to be raised by taxs $8,792-84 
Tax rate under new laws O 00602, 
(:Continued on page 191 ) 
