MN is known for the start of the farm co-op system- more co-ops here than any other state, Profits split among the members according to dollar value of business done with them. Usually about 20-25% paid in cash (eventually dictated by law to cover expected income tax liability of the recipient), while the rest went into a revolving fund of old equity to be paid later, as future profits allowed. Income tax is paid on total declared dividend in current year, old equity payments are not taxed again when received. My home town supply co-op was part of Midland. Local creamery was another co-op, grain elevator another, even local livestock shipping assn. was a co-op. REA another co-op. All these eventually morphed into bigger units. Dairy into Land O Lakes, supply into Cenex, livestock into a St. Paul Stockyards co-op, grain through GTA into Harvest States, etc.
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Today's Featured Article - It's Alright Where It Is! - by Anthony West. I have a tale of a different kind to tell. Whilst rooting in the hedge bottoms this week I had cause to visit Chapel lane Farm, the home of an eccentric gentleman by the name of Austin Kendall. I had heard rumours that an old Case Model C was languishing away in the back of one of the outbuildings there. So off I went in search of what would turn out to be a very rare and unusual tractor. Mr Kendall is an excitable chap to say the least. He is amongst the last of a dying breed of farmer who
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