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I Hmvut Oiy Tomato sou* • hren GIVING TO CHILDREN ~ A thought for those less fitiiunaie is given by all ages, particularly at Christmas time. Among the very young with an abundance of holiday spirit were students of the first five grades at Valley View school. They gave up a grab gift exchange this year, and instead took up a collection •>f canned goods. The large supply will go to the Woodstock Children's home. Looking over a small portion of the donated items are Dan Hartsell, left, fourth grade; Lee Ann Meyer and Kim Bucaro, third grade; and Bruce Kalk, fifth grade. STAFF PHOTO-WAYNE GAYLORD Judges Selected For MCC Awards Competition Sum mer Em ploym ent Release New Publication On Judges for the 1973-74 Student Achievement Recognition program at McHenry County college were named this past week by Kenneth "Gus" Williams, campus coordinator for the program at MCC. The judges are Robert Blazier, superintendent of Crystal Lake's District 47 schoojs; Miriam Miller, former MCC trustee; and Bob Sorensen, editor-publisher of the Harvard Herald and the Marengo Beacon News. The student competition aims to focus more public attention on the Illinois junior college system by giving local, regional, and state-wide recognition to deserving students and their colleges. The judges will review ap­ plications and interview each candidate individually in order to select one man and one woman from MCC. Final judging is set for Feb. 9. Bob Sorensen, editor- publisher of the Harvard Herald and Marengo Beacon News, has been in newspaper work for the past twenty-three years. A resident of Harvard for all of his life, he now lives there with his wife, Evelyn, and their five children, Michael, 19; Terry, 17; Kathleen, 16; Jef­ frey, 13 and Julie, 10. In addition to work on the Harvard Herald, and the Marengo Beacon, he has worked on the Woodstock Sentinel, Walworth Times, Lake Geneva Regional News and for Franklin Printing in Chicago. He began work in his present position in April of 1969. Miriam Miller, former MCC trustee and student, has lived in McHenry county most of her life. She currently lives in McHenry with her husband, Eugene. The couple has a married son and -two daughters. She has been active in work for the college, first serving as a member of the citizen's ad­ visory group, then as a trustee, and currently as a member of the McHenry County Educational foundation. She is also active in the Shepherd of the Hills Lutheran church in McHenry, and as co-president of the board of trustees of the Illinois Citizen's Education council. Robert Blazier is superin­ tendent of Crystal Lake's Elementary School District 47. He has previously served as assistant superintendent in the same district and as principal of Lundahl Junior1 high school in Crystal Lake. He received his B.S. in education from Western Illinois university, and his M.S. in clinical psychology from MacMurray college in Jacksonville. He is currently in a doctoral program in school administration at Northern Illinois university. Raised in Kewanee, Illinois, he has lived in Crystal Lake for 10 • years with his wife Rosemary and son, John, a sophomore at Crystal Lake high school. MCC winners will receive $100 each, and in March, they will compete for $250 cash awards in one of six district competitions with the winners from the other forty-six junior colleges in Illinois. Twelve finalists will be selected, one man and one woman from each district competition, to com­ pete in the state finals in April for two $1,000 cash awards. High school seniors, college students and teachers 1 who want paying summer jobs can get the latest information from the new 1974 edition of "Summer Employment Directory of the United States" just received by the library. Employers list more than 90,000 summer job openings at resorts, summer camps, national parks, summer theatres, ranches and restaurants. Applications are invited now. What is the picture for 1974? RECEIVES MEDAL Army Captain Dennis A. Kaiser, right, son of Mr. and Mrs. Anton F. Kaiser, 2521 W. Clara drive, McHenry, received the joint service commendation medal while attending the U.S. Army Southeastern Signal school at Ft. Gordon, (ia. The joint service commendation medal was awarded for meritorious performance of service in a joint activity assignment. Hanking with the Army Commendation medal, it was established by tlie Department of Defense in May, 1967- Capt. Kaiser earned I no award during his last assignment with the Defense Intelligence :i«oncv in Washington, D.C. Congratulating him is Colonel E.R. Arnold. Commandant of the school. His wife, Dorette, lives in Augusta. Ga. Greetings May you and your loved ones be happy and safe during this Christmas Season and the coming New Year. SHERMAN HOUSE IN SOLON MILLS, ILL. ""OPEN "VERYDAY - DAILY at 4:30 - SUN. at 12 NOON - - - - - - - - " o p e j ^ - - - - - - - - CHRISTMAS & NEW YEARS (NO RESERVATIONS NECESSARY) 6 MILES NORTH of FOX LAKE on HWY. 12 SOLON MILLS DENNIS CONWAY 3319 West Elm Street McHeniy Phone: 385-7111 Like A Good Neighbor, State Farm Is There. State Farm Insurance Companies Home Offices: Bloomington, Illinois S T A T E F A R M I N S U R A N C E Amended State Revenue Laws Benefit Farmers PAGE 9 - PLAINDEALER-WEDNESDAY, DECEMBER 26, I97:t TAX FACTS There will be 13 percent more summer jobs in the recreational fields. All sections of the United States, except the South, show an increase. A total of 25 percent of salaries are up; most jobs include room and board with many offering added benefits such as laundry, travel allowance, end-of-season bonus. Employers are asking for people who do not use alcohol, drugs, or cigarettes. Visit your library to find details about specific jobs open to students and teachers listed in the 1974 "Summer Em­ ployment Directory of the U.S." Once upon a time, Pop got the blame for the ashes on the floor. McHenry county residents who farm more than 10 acres may lose thousands of dollars in taxes next year and in the coming years with im­ plementation of amended state revenue laws. "Many residents do not know that a special form must be filled out to qualify for an agricultural assessment," according to John Jung, president of the Multiple Listing Service of McHenry County. "The bureaucratic practice of making the in­ dividual citizen responsible for complying with government procedures he may never have heard about is a misuse of taxing authority. Simply an­ nouncing a practice in the press is not enough. Every taxpayer should be sent an individual notice, but this will not be done because the state law does not require it." Jung indicated support for the new system of dual assessments on agricultural land because it will keep McHenry county farmers from being "taxed out of existence." However, many rural property owners will be hurt, he feels, because they fail to file the required application for agricultural assessment by Jan. 1, 1974. Member offices of the Multiple Listing Service of McHenry County will have applications on hand and will attempt to contact area property owners who might not be aware of the new assessment policy. The Multiple Listing Service of McHenry County is a county- wide association of twenty- seven real estate offices sharing information on all property listings with par­ ticipating brokers. This provides maximum exposure for sellers throughout the county and gives prospective buyers the widest range of p r o p e r t i e s a v a i l a b l e throughout the county. Jung said member-brokers of the Multiple Listing Service are particulary concerned about new residents in the area and about semi-retired farm owners who no longer actively participate in the Farm Bureau or other farm groups. Such individuals might not know of the regulation if they overlook local press announcements. Absentee farm owners with tenant arrangements are not likely to be informed of the dual assessment procedure either, he added. To qualify for agricultural assessment, the property must be more than 10 acres in size and must be devoted to the raising and harvesting of crops, feeding, breeding and management of livestock, dairying, or any other agricultural or horticultural use or combination with the intent of securing income from those activities. The property also must have been used for those purposes for the three years immediately preceding Jan. 1, 1974. From 1974 on, any taxpayer who applies annually for agricultural assessment and meets the requirements will receive two assessments on farm property. One will be based on fair market value and the other will be based on farm use. The latter generally would be lower, since it would be based on the productivity of the land. When the property use changes, the property will be * back-taxed for the three prior years. Owners will be required to pay additional taxes based on the higher valuation plus 5 per cent interest calculated from September 1 following the change in use. Willard J. Hogge, Supervisor of Assessments for McHenry Roger C. Beck, district director of the IRS for northern Illinois, has announced that 12,000 small business owners in northern Illinois will be con­ tacted during this month to determine if they are properly filing their federal unem­ ployment tax returns. In 1972 a change in the tax law made virtually every employer subject to federal unem­ ployment tax. To check the compliance with this new law, the IRS recently c r o s s - c h e c k e d t h o s e businessmen who filed taxable Forms 941, employers quar­ terly federal tax return, for two quarterly periods v in either calendar year 1971 or 1972. but county, told the Multiple Listing Service that un­ doubtedly some applications for agricultural assessment would be turned down, but that taxpayers could appeal any decisions to the County Board of Review, and subsequently to the State Property Tax Appeal board. However, unless the taxpayer files an application for agricultural assessment, no appeal is possible. who have not filed Form 940. federal unemployment tax ^ return, for 1972. To date, 12,000 names have been identified in this area and a combined letter and questionnaire and a tax return are currently being mailed to these people. Unemployment tax is payable solely by employers; it must not be collected or deducted from the wages of employees. The money derived from this tax is used for state unemployment programs and * payments. As of 1972 the tax is applicable to every employers who during either 1971 or 1972 J (a) paid wages of $1,500 or J more in any calendar quarter^ or (b) had one or more em- 1 ployees at anytime in each of 20 3 calendar weeks. There are'«; deposit requirements, exjg® ceptions and instructions^ contained in Publication 15,,* Employers Tax Guide, known?.* as Circular E, available free * from all Internal Revenue offices. We can't pick our ancestors. Maybe they wouldn't pick us, either, if they had a choice. The man who has nothing to boast of except his ancestry is a lot like a potato-the best part is underground. 50 % OFF On All Christmas Decorations l/o OFF I I l i l l W r i T ™ « . . * T M A S T R E E S ON ALL Sale Starts Wednesday, December 26, 8 a.m. 3 Wednesday thru Saturday 8 a.m. to 5 p.m. owe weed UlKI.Sl'S M K-SKH> (iAKIX.N ( r.M t I Hwy. 14 & 176 Crystal Lake Phone 459-6200 Si ft 1 i ^--* yM [SERVICE DEPARTMENT ii£z dMouaH, <ct>Eru. d\ {gx. *J^>on c^Hcuiizn Q,ofin HButcfi (laxts.x in CJiutiia on l£l£ 1 9x om ^3x'i£mA £t eAfzLcjfiJjon ^J-^aLfton OFFICE a\ icfinui incjzx ^Sfiaxon IKofiidl PARTS DEPARTMENT mi 12>. SALES DEPARTMENT (liiaxlzi (loxio, u. <d\\gx. a ic £ !Bu xrouji U(o£pf 3im X, .£iVLl Cl<JE X £ ft ft ft * ft ft I S .« ft t h PAYTON tWEVR0LET J CARS-TRUCKS PHONE: 385-2100 HWY 31 SOUTH McHENRY mr lee? rnunt. oojiiuu •