This fourth article in this series points up the importance of taxes in planning the distribution or transfer of farm and other property. Of interest here are estate, inheritance and gift taxes, and how they apply.

Successful use of farm equipment on more than one farm depends on custom rates that are fair to both parties. The information in this guide can help you in figuring your custom work costs during 1961 .

Reasons for disagreements are many. Research and education can provide facts to help knowledge and understanding. But differing , and sometimes conflicting, goals and values held by different people and groups are another matter.

Only about a third of the lawn seed and grass seed mixtures offered for sale for lawn seeding purposes last year in nine of the state's larger cities were suitable for establishing even-textured, fine-leaved lawns.