tax sales. That is only for this year. It does not include the tax certificates that the county holds from last year or from previous years.

Then I come to McLean County, which is also a western county and one of the largest counties in our State and in which there are still some cattle ranches, and the farms are comparatively large. In that county we have for November 28, 1929, the year previous, approximately three pages of tax sales published in the McLean County Independent of that date. That is for the year 1929.

I will take, next, McLean County for 1930. The paper does not contain those from last year, because they were bought in mostly by the county, and we have increased from 32 pages to 7 pages of solid tax sales.

In the McKenzie County paper it is stated what it cost to publish that list-$2,300, or something like that.

But here we have 7 pages in 1931 in McLean County [exhibiting newspaper].

Now we come to Ward County, which is also one of the western counties and has cattle ranches and large farms, and part of the land is rather rough and not fit for farming. This is for 1931, and we have 5 solid pages of tax sales [exhibiting newspaper].

For the year 1930, which is not included in 1931, or at least very little of it, we have for that same county 412 pages of tax sales.

Now we come to Polk County, Iowa. I made a mistake yesterday and said there were 58 pages. I should have said 60 pages of tax sales in Polk County, Iowa, one of the banner counties of the State. That includes both cities and farms. You can very readily tell when you get to the townships.

In all of these agricultural States if the farmer can pay his taxes, the cities can pay, because the cities live upon the farms. There is not a brick in any building in my city of Fargo, that I know of that did not come out of the soil, that was not put in there and paid for by what came out of the farms. So when they can not pay their taxes in the cities it is the result of the agricultural condition.

Senator THOMAS of Oklahoma. What does it cost to publish that set of sheets?

Mr. LEMKE. If there is anybody here in the room who knows that, they can tell you.

Mr. PLUMMER. Mr. Chairman, I took one of those copies to an editor in Colorado, and was told that all of the publishing connected with the delinquent tax list would cost $23,696.44.

Senator THOMAS of Oklahoma. The responsible authorities in my own State felt that they could not accomplish anything this year by publishing the delinquent tax list. They knew they could not collect anything. The newspapers complained bitterly, yet they thought it was a waste of money to publish the list, and it is not being published this year.

Senator MCGILL. In your State as a general rule where there is a delinquent tax sale the purchase is made by the county; is it not? Mr. LEMKE. It is put up for bids. If nobody bids, then the county is the only bidder.

Senator MCGILL. Does the county have an option to buy and not submit a bid?

Senator MCGILL. And if there are no bidders the county buys? Mr. LEMKE. Yes, sir.

Senator MCGILL. And as I understand the situation, where there were previous tax sales, previous to the ones published for 1931, the properties have been purchased by counties?

Mr. LEMKE. Within the last few years.

Senator MCGILL. And as a consequence, the same properties are not included in this last publication?

Mr. LEMKE. They are not included.

Senator HATFIELD. In McKenzie County they paid $2,281.68.

Mr. LEMKE. I was informed by the county auditor of Divide County that they had collected only $600 in taxes outside of the railroads and the telephone corporations.

Coming, now, to the Frazier farm relief bill, five States in this Union passed resolutions memorializing Congress to pass it without delay, and some without amendment. The first State was the State of North Dakota; and I think we have as active political opposition there, or, rather, antagonistic parties, as any State in the Union, and have had more in the past than all the other States in the Union taken together. But misery loves company, they got together and passed this resolution.

I want to say that this resolution was introduced by Senator Hamilton and Senator Atkins; Senator Hamilton being one of the leaders of the Farmers Union and the Nonpartisan League, and Senator Atkins being one of the leaders of the independents. The vote was 29 to 18, and then was changed by one senator changing his vote upon one of our little chain bankers telling him to change it, and on the final roll call the vote stood 28 to 19 in the senate; and it was passed without a dissenting vote in the house.

This resolution, I think, is worthy of reading by the committee. There is one inaccuracy in this resolution. It refers to $3.49 as being the high price for wheat, for No. 1 northern. No. 1 dark northern sold for just 40 cents more. There were sales at $3.89 in Minneapolis before the price fixing and before the minimum price was made the maximum. It was intended by Congress to have the minimum price $2.20, but that was made the maximum price by the price-fixing operations.

Then there is another inaccuracy where it states that when the price fixing went into operation wheat was selling for $4.41 in Europe. There is some authority to that effect, but the agricultural year book shows it at about $3.80.

(The resolution referred to and submitted by the witness is here printed in full as follows:)

To all to whom these presents shall come:

STATE OF NORTH DAKOTA,
DEPARTMENT OF STATE.

I, Robert Bryne, secretary of state of the State of North Dakota and keeper of the great seal thereof, do hereby certify that the following copy of Senate Resolution C, Twenty-second Legislative Assembly, State of North Dakota, has been compared by me with the original resolution on file in this department, and that the same is a true copy thereof, and of the whole of such resolution.

In testimony whereof, I have hereunto set my hand and affixed the great seal of the State at the Capitol in the city of Bismarck, this 18th day of February, A. D., 1931.

ROBERT BRYNE, Secretary of State. CONCURRENT RESOLUTION FOR MEMORIAL TO CONGRESS, SENATE RESOLUTION 0, HAMILTON AND ATKINS

Be it resolved by the senate of the State of North Dakota, the house of representatives concurring, That whereas during the World War and at the time that the price-fixing act of Congress became effective and was put in operation, No. 1 Northern wheat was selling as high as $3.49 per bushel at Minneapolis, and other agricultural products were selling accordingly; and

Whereas the minimum price of $2.17 per bushel for No. 1 Northern wheat at Minneapolis fixed by Congress, was in fact made the maximum price; and Whereas during this time No. 1 Northern wheat was selling at an average price of $4.41 per bushel in the allied governments; and

Whereas during the war the prices on all other commodities used by the farmer in connection with agriculture, together with freight and transportation rates, were increased by leaps and bounds, and these prices were for a long time, and many of them still are maintained on such commodities, and especially is it true of freight and transportation rates; and

Whereas a large part of the agricultural indebtedness was created during the time that the price of agricultural products was considerably higher than at present, and then during the period of inflation of our currency; and

Whereas the farmer during the period of deflation was made the shock absorber, so that now it takes approximately 6,220 bushels of wheat to pay an indebtedness that could have been paid with 1,000 bushels prior to the price fixing and the deflation periods; and

Whereas as a result of these conditions thousands and hundreds of thousands of once prosperous farmers in this State and Nation have lost their homes and their all by mortgage foreclosures; and

Whereas the price of agricultural products during the present year have in fact been below the cost of production; and

Whereas there is no adequate way of refinancing existing agricultural indebtedness and the farmers are at the mercy of their mortgagees and creditors throughout this State and Nation; and

Whereas unless immediate relief is given thousands and hundreds of thousands additional farmers will lose their farms and their homes and millions more will be forced into our cities and villages, and the army of unemployed will necessarily increase to alarming proportions:

Now, therefore, the Legislative Assembly of the State of South Dakota respectfully petitions the Congress of the United States of America to pass Senate bill 5109 known as the Farmers farm relief bill in order that the agricultural indebtedness of this State and Nation may be speedily liquidated and refinanced and agriculture saved from utter ruin and destruction.

The farmers ask for no charity-they simply ask that American agriculture be placed on a basis of equality with other industries. They ask that the Federal reserve system be made to function for them, as it is functioning for other industries. Since the Federal reserve bank is now loaning Federal reserve notes to New York banks at 2 per cent interest-and since our Government refinanced the foreign nations to the extent of $15,000,000,000 at less than 2 per cent interest-we feel that this bill asks nothing but simply justice and a square deal for agriculture. As a nation we have protected industries by tariff laws for generations, and we feel that the farmer is now entitled to first consideration at the hands of Congress; be it further

Resolved, That sufficient copies of this resolution be printed and the secretary of the state requested to mail a copy to the President of the United States and the President of the Senate of the United States, with the request that the resolution be read from the desk, and a copy to the Speaker of the House of Representatives of the United States, with the request that the resolution be read from the desk; and a copy to the governor of all of the States in this Union, and a copy to the president of the senate of all of the States in the Union, with the request that it be read from the desk, also a copy to be mailed to

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the speaker of the house of representatives of all the States in this Union, with the request that it be read from the desk.

Mr. LEMKE. If it had not been for the price fixing and the United States of America supplying that wheat for the foreign marketsSenator HATFIELD. What do you mean by price fixing?

Mr. LEMKE. By the United States Government, when they had the minimum price-fixing committee.

Senator HATFIELD. During the war?

Mr. LEMKE. Yes; and when the price was only fixed on agricultural products, and as to the rest the sky was the limit. The International Harvester Co. still asks under the present conditions $340 in my State for a 10-foot Deering-McCormick take-off harvester. It takes about 5,000 to 10,000 bushels of barley to pay for one of those binders. There has not been any cut in agricultural imple

ments.

This resolution was filed with the Vice-President as President of the Senate, and with the Speaker of the House.

Then there is a joint memorial by the State of Montana. I do not know just what the vote on that was, but I do know that this resolution was passed and that copies were sent to the President of the Senate and to the Speaker of the House last winter, and I am sure you can find those resolutions there. But I will file a copy here; it passed, I believe, unanimously, but I do not state that as a fact.

(The memorial from the State of Montana, referred to and submitted by the witness, is here printed in full as follows:)

HOUSE JOINT MEMORIAL NO. 10 INTRODUCED BY COMMITTEE ON AGRICULTURE

Memorial to the Congress of the United States, requesting the enactment of Senate bill 5109, introduced by Senator Frazier, providing for the liquidation and refinancing of agricultural indebtedness through Federal agencies

To the Honorable Senate and House of Representatives of the United States of America:

Your memorialists, the members of the Twenty-second Legislative Assembly of the State of Montana, the house and senate concurring, respectfully represent:

Whereas Senate bill No. 5109 introduced in the Congress of the United States by Senator Frazier provides for the liquidating and refinancing of agricultural indebtedness and providing for a reduced rate of interest for the same through the Federal farm loan system, Federal reserve bank system, and Postal Saving Depository System; and

Whereas the provisions of this will have a vital effect upon the agricultural industry of the State of Montana; and

Whereas at the present time many loans relating to the agricultural industry should bear a reduced rate of interest; and

Whereas there are funds in the various Federal financial departments to provide for this reduced rate of interest: Now, therefore, be it

Resolved, That it is the sense of your memorialists, the Legislative Assembly of the State of Montana, that the Congress of the United States should by proper legislation enact the provisions of the Frazier Act; and be it further Resolved, That a copy of this memorial, duly authenticated, be sent by the secretary of state to the Senate and House of Representatives of the United States and to each of the Senators and Representatives of Montana in Congress.

Mr. LEMKE. Then I come to resolution No. 484 which was passed in the State of Minnesota by a unanimous vote in the senate and with only one dissenting vote in the House. That member said that he did not understand that there were provisions in this bill to prevent deflation, and he also thought that the thing had gone so far that we might as well let the whole thing go. At least that is what he told me; and he voted against it. But there was only one dissenting vote on this resolution, and it also was sent to the President of the Senate, to the Speaker of the House, and to the President of the United States.

(Resolution by the Minnesota Legislature, No. 484, referred to and submitted by the witness, is here printed in full as follows:)

RESOLUTION H. F. NO. 484

(By Mr. Rossetter and others)

A concurrent resolution memorializing the President of the United States and the Congress of the United States that it is the sense of the members of the Minnesota Legislature that the Government of the United States should perform its solemn promise and duty and place American agriculture on the basis of equality with other industries by providing an adequate system of credit and that adequate legislation to that end should be adopted at the earliest possible date.

Whereas the farmers throughout the entire United States have lost and are losing their lands and chattels through inability to refinance loans on their property because of high interest rates and low prices of agricultural commodities, and

Whereas agriculture is the basic industry of this country and there can be no sound business propriety unless the business of agriculture is placed on a sound basis and on an equal basis with other industries, and

Whereas a bill has been introduced in the Senate of the United States, being S. 5109, "A bill to liquidate and refinance agricultural indebtedness, and to encourage and promote agriculture, commerce, and industry, by establishing an efficient credit system, through which the unjust and unequal burdens placed upon agriculture, during the period of price fixing and deflation, may be lightened, by providing for the liquidation and refinancing of farm mortgages and farm indebtedness at a reduced rate of interest through the Federal farmloan system, the Federal reserve banking system, and the postal savings depository system, and creating a board of agriculture to supervise the same.

And whereas this bill is a sound economic measure designed to remedy the inequalities under which agriculture is now laboring: Now, therefore, be it Resolved by the House of Representatives of the State of Minnesota, the Senate concurring, That the Congress of the United States be, and it is hereby, urgently petitioned to enact the said bill into law, and that the President of the United States be urged to approve said measure after its passage: Be it further

Resolved, That the Minnesota Members of the United States Senate and the Representatives in Congress from the State of Minnesota be, and they are hereby, petitioned and most earnestly urged to use their best efforts to bring: about a speedy enactment of said legislation: Be it further

Resolved, That a duly authenticated copy of this resolution be presented to the President of United States, to the presiding officers of the Senate and of the House of Representatives of the Congress of the United States, and to each of the Senators and Representatives from the State of Minnesota in the Congress. of the United States.