VOLUME 39 NUMBER 1 • PH. 813-737-NEWS (6397) • E-MAIL: FARMRANCHNEWS@AOL.COM • WWW.FARMAND R A N C H N E W S . C O M
Agriculture’s Most Trusted Source For News, Views and Advertising Since 1974 Florida FFA to Host Annual Beast Feast and Auction
Florida Govenor Rick Scott and Kaitlyn Gill 2012 Florida Cattlemens Sweetheart
Florida Cattlemen’s Association Sweetheart Kaitlyn Gill Meets Governor Scott Recently, during the Florida Cattlemen’s Association’s Legislative Quarterly in Tallahassee, Kaitlyn Gill, Florida Cattlemen’s Association Sweetheart, had the privilege of meeting Governor Scott. We asked Kaitlyn to share with us her thoughts on her visit. “With ranching being a part of Florida for over 500 years and Florida being the home to approximately 18,000 cattle ranches, and home to one being the largest in the nation, (Deseret Ranch) it is important that we as producers become spokespersons for our industry and lobby at the Capitol in Tallahassee. By doing this we are sharing ‘Our stories as a producer’ and giving the people who run our state facts about the cattle industry.”
“Being able to sit down with our Florida Governor Rick Scott and our Florida Cattlemen’s board to discuss issues that ranchers are facing in today’s time was an amazing experience,” said Kaitlyn. “The Governor was extremely talkative with me, wanting to know what all it required to hold the title as the Florida Cattlemen’s Association Sweetheart. He could not believe that I lived in the little town of Fort Lonesome that my great-grandmother named herself. I look forward to continue traveling and sharing the word and importance of our cattle industry with the rest of Florida. My next journey is to Nashville, TN. where I will be attending the National Cattlemen’s Beef Association Convention.”
The Florida FFA is serving up a variety of wild game and seafood at the 9th Annual Beast Feast & Auction on Saturday, March 31, 2012 to benefit the Florida FFA Foundation. Along with feasting on venison, pork, gator, shrimp, turkey, swamp cabbage, fried dill pickles, Jambalaya, chicken fingers, boiled corn, peanuts, homemade ice cream, strawberry shortcake, and many other foods, guests can enjoy raffles, silent and live auctions, exhibits and entertainment. Items to be auctioned include vacation trips, airboat tours, fishing trips, hunting trips, park admissions, framed prints, grills, gift baskets, livestock feed, fishing and hunting equipment, gift certificates to local stores and restaurants and a wide variety of other exciting items. As a special addition to this year’s event there will be drawings from the admission ticket stubs worth $2,500. The person drawn for the winning tickets must be present to win. The Beast Feast and Auction will be held at the Florida FFA Leadership Training Center at 5000 Firetower Road, off Highway 542 (Hatchineha Road) near Haines City from 11:00 to 2:00 p.m. Annually the LTC hosts a variety of meetings, conferences and workshops for FFA and other organizations. Many “friends” of FFA and Florida Agriculture are stepping forward
with efforts to help out the organization that benefited them as students. The foundation provides the resources necessary to recognize the leaders which our organization is known for, while the FFA Association provides the paths for students to succeed. As an avid supporter of FFA, “we take great pride in being a part of the Leadership Training Center fund fundraiser” states Fred Williams, Southern Coast Manager, Land O’Lakes Purina LLC. ““As a business owner, I am amazed at the many different skills these students gain as part of their agriscience education classes and their involvement with FFA,” states Bill Hamm, William E. Hamm & Associates, Chairman of the 2012 Beast Feast Committee. ““I would like to encourage all of you to become a sponsor or get involved in some way so the FFA Foundation can continue to provide services and facilities to support these outstanding young people.” Anyone wishing to help Florida FFA can do so by becoming an event sponsor, donating items for the silent or live auction and by purchasing or selling tickets. For tickets or more information about this event, contact Gary Bartley at (863) 439-7332 ext 6321. You may also visit the website at www.floridaffafoundation.org and click on Special Events/ Beast Feast.
LAW ENFORCEMENT OFFICERS across the state of Florida are currently training for crowd and riot control in prepraration for the Republican National Convention to be held in Tampa this coming August. Shown above are members of the Sheriffs Posse and Hillsborough County Sheriff’s Deputies who are using the Greater Hillsborough County Fairgrounds as a training site.
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Volume 39 • Number 1 • 2012 • Farm & Ranch News
Governor Charles E. “Buddy” Roemer Critical of President Obama’s Rejection of the Keystone XL Pipeline Extension “The announcement that President Obama is formally rejecting the Keystone XL Pipeline amounts to nothing more than a ridiculous political decision that amounts to the virtual loss of thousands of American jobs that could have been created through pipeline construction – the safest method of transporting oil – and through oil refining. The simple fact is that whether we are the beneficiaries of this agreement or not, Canada will still sell their oil on the global market, and the potential for environmental damage will still exist, or even increase, if they are shipped elsewhere.” “A far preferable alternative would be to keep the oil and 25,000 annual jobs here, take a step away from our addiction to oil from the Middle East, accelerate the conversion of government vehicles to American-produced natural gas, and develop an energy policy that achieves a huge degree of independence, alternative sources of energy, cooperation with Mexico and Canada, jobs in the millions from affordable manufacturing, and achieve environmental advances by
drilling for natural gas with only 20 percent of the carbon footprint of oil and with high standards for fracking control and safety.” “One way or another, the United States still needs to meet energy needs in the short term. It is up to President Obama whether that need is met by Canada, our number one supplier, or by an exporter completely hostile to U.S. interests, like Venezuela. Buying our oil from within North America, from our ally, is well within the strategic interest of the United States.” “Given the delays they’ve seen from our president on this issue, Canada may well choose to give up on America and build a pipeline to the sea, shipping their oil to our primary economic rival, China. Doing so will further benefit China’s economy while ours continues to suffer. Haven’t we sent enough of our jobs to China already? In my view, the votes of the millions of unemployed Americans looking for opportunities should be the ones that the president should be competing for.” “We are a nation at risk, with a
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need for tax reform, budget reform, immigration reform, trade reform, regulatory reform, health reform, bank reform, patent reform, currency reform, jobs reform, and energy reform. But the money gets in the way of these big decisions – none of these reforms will happen without first limiting the influence of big money in our politics.” “We need leadership and Action, Mr. President, not tap-dancing and
pandering.” Governor Buddy Roemer is a four-term Congressman and former Governor of Louisiana. He is known for refusing PAC and special interest money, implementing campaign finance reform, turning around Louisiana’s failing economy and cutting the state’s unemployment rate in half in just four years. Roemer is a candidate for President of the United States. His website is www.BuddyRoemer.com.
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the davis report By Roy Davis- Associate Editor
Mitt Romney Can Beat Barack Obama
It is now decision time. I have put off my political choice for our all-important 2012 Presidential election as long as I can. I have de decided to vote for MITT ROMNEY, because I do believe that he has the best chance of beat beating current democrat party President Barack Obama. I know that our beloved Farm & Ranch News will not be printed in time for this recommendation to reach you voters by January 31st, the date of the Republican primary in Florida. We must remember that the primary is only the beginning. That is when we select the one person who will be allowed to challenge our current President for the leadership of our country over the next 4 years (or the next 8 years if he or she does well for us the first 4). Never-the-less, I want to tell you my feeling on this issue. I have followed the 9 major candidates pretty carefully, and I believe we have a marvelous slate of challengers for the job. There are certainly many folks who will not agree with my choice. Most of those dissenters are called Democrats. I believe it is not consistent with the Constitution of the United States to force people to purchase a specific form of health insurance that has been designed by government bureaucrats. The penalty for not purchasing the insurance is said to be about $4000.00 per year. Of course, anyone who can show they cannot scrape up the $4000.00 fine (poverty level folks) will probably be excused from paying it. If the offending citizen happens to own property, or a house, they stand to lose such property or house to government confiscation. I cannot support this approach to healthcare. The Nursery Industry collapsed a couple of years ago when the decline of the financial industry brought down the building industry. Obama’s recovery policies were to bail out various industries with borrowed money, and HOPE things would immediately return to normal. It did not happen that way. Very few new houses are being built or sold. Landscapers are not purchasing new plants with which to landscape the houses that are not being built. Throughout most of the United States this is true. The State of Texas is an exception. Jobs still exist because petroleum pipelines are being constructed all over Texas. Texas Governor Perry would like to have had your primary vote but his candidacy really never did take hold. He is a good man who was not going to win. The candidacy of Bachman and Huntsman just did not take hold either, and your vote for either of them will not be enough. Ron Paul has some good policies regarding our horrendous National debt. However, the things he says about his isolationist views, really scares me.
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It appears to me that many of the young people who are now waving Ron Paul signs on street corners look about the same as those who are squatting in our parks and waving “Occupy Wall Street” signs. It will be a certified disaster if Paul should become President. Rick Santorum was not even on my radar screen until recently. I like what I hear him say. I could accept him as our next president, but I only have one vote and I must spend it on the one person who I believe will do the best job of turning our economy around. If we do not get our soaring National Debt under control, not much else will matter. Then there is Newt Gingrich. He would be my second choice. He falls from first place because of a few serious gaffs he has made. One of those was his co-sponsoring a bill with Nancy Pelosi. It was a bad bill and Newt regrets his involvement in this. He did it though, and that baffles me. He also has been supportive of the Al Gore proposals about global warming and the great amounts of taxpayer money that has been squandered in support of “Green Industry projects”. These gaffs bring Newt down into my number two spot. I know that many of you voters will vote for Newt and that is your choice to make. Now I want to give you the most important bit of sage advice that I can offer. Only one person will finally be the candidate to represent the Republican Party in the 2012 Presidential election. When each of you step into the voting booth in November, you will have the choice of voting to continue the present policies for four more years, or you can vote for a person who will alter these political policies to begin gaining control of the National Debt and turning our economy around. Of the two people who will be on the 2012 ballot, only the Republican Nominee will do that. That is my sincere opinion.
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Volume 39 • Number 1 • 2012 • Farm & Ranch News
“Dead Presidents” by Myke Morris - Contributing Editor
Thomas Jefferson was almost entirely humorless but an incident which I assume came after his presidency proves he was not completely unable to joke. It also shows that disgust with Congress is not an entirely new thing. A congressman (ironically) from Virginia wrote to him bemoaning that nothing ever seemed to get done in the Congress. Jefferson replied that when you get 150 lawyers in one room nothing good can come of it. After all, these are men who are paid by the hour - - to talk! One of his rare attempts at humor was a lawyer joke! George Washington set the precedent for Presidential status as it relates to Congress. During his term in office, Washington was requested by the Senate to come testify concerning an Indian treaty under consideration. This was while New York served as the national capital city. Washington went over to where the Senate was meeting and waited, and waited, and waited until he finally left in disgust and informed the Senators that they need never expect him to return under any summons for anything. The precedent that a sitting President need not answer a Congressional summons was set. You may know that Washington died, almost certainly, as a result of bloodletting used as a treatment for what was probably a throat infection. Decem -
ber 14, 1799 he awoke with a sore throat and by 10:00 that evening, after having been bled four times, he was dead. Very likely, he was bled to death, in keeping with the best medical practice of the times. (No doubt, he trusted his doctors just as much as you do when you acquiesce in any treatment they prescribe.) What you may not know is that the day after his death, at the behest of his granddaughter, the renowned Doctor William Thornton proposed an attempt to resuscitate him. The means of resuscitation was to be warming the body combined with artificial respiration and a blood transfusion. The blood to be used was to be that of a lamb! (Transfusions of animal blood into humans had been done before, as far back as 1667, though, to the best of my knowledge, never successfully reviving a corpse!) The idea was rejected, not because of doubt as to whether it might work, but because of the undignified nature of the procedure. Death was considered preferable to the use of animal blood to resuscitate the Father of His Country. It is the time of year when I let dead Presidents write my column. Throughout, the emphasis is mine. In his farewell address, Washington stated, “Of all the dispositions and habits which lead to political prosperity, Religion and Morality are indispensable supports.” A subsequent President, writing under the pseudonym “Publius” several years before Washington served, arguing for adoption of the Constitution, answered objections to a republican form of government by those who favored a
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purer democracy. It is understandable that the “man on the street,” having thrown off a tyrant across the sea was apprehensive about establishing a tyrant closer to home. In Federalist No. 55, James Madison said that there is a degree of depravity in mankind which requires a certain amount of distrust. Likewise, there are other qualities that justify confidence. “Republican government presupposes the existence of these qualities (that is, the better ones) in a higher degree than any other form.” By the time he was 16, George Washington had copied 110 “Rules of Civility & Decent Behavior in Company and Conversation,” probably primarily as an exercise in penmanship. Any student of his life will see that they also formed the basis of his behavior. I’ve selected just a few: 48th Wherein you reprove An other be unblameable yourself; for example is more prevalent than Precepts. 49th Use no Reproachful Language against any one nei- ther Curse nor Revile. 50th Be not hasty to believe flying Reports to the Disparage- ment of any. 108th When you speak of God or his attributes, let it be se- riously & with reverence. Hon- or & obey your natural parents although they be poor. 109th Let your recreations be manful not sinful. 110th Labor to keep alive in your breast that little spark of celestial fire called conscience.
It was really hard to pick just those few. Teddy Roosevelt has been quoted a lot lately, so when I found this I had to include a selection. In a 1917 interview with The Ladies Home Journal, President Roosevelt offered ten reasons for going to church. Here are two (and again, the emphasis is mine): • In the actual world a churchless community, a community where men have abandoned and scoffed at or ignored their religious needs, is a community on the rapid downgrade. • Yes, I know all the excuses. I know that one can worship the Creator and dedicate oneself to good living in a grove of trees, or by a running brook, or in one’s own house, just as well as in church. But I also know as a matter of cold fact the average man does not thus worship or thus dedicate himself. If he strays away from church, he does not spend his time in good works or lofty meditation. He looks over the colored supplement of the newspaper.
Romans 13:1-2 (ASV) Let every soul be in subjection to the higher powers: for there is no power but of God; and the powers that be are ordained of God. Therefore he that resisteth the power, withstandeth the ordinance of God: and they that withstand shall receive to themselves judgment.
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Volume 39 • Number 1 • 2012 • Farm & Ranch News
Experiences of the Gator Colligate Cattlewomen and UF’s Block & Bridle Club During Cattlemen’s Lobbying Day By Rebecca Lee
Left to Right: Tahila Pollitt, Trevor Burns, Rebecca Lee, Amanda Morgan, Jessica Altum, Jenny Schuller, and Leland Alston.
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A small group of us Gator Colligate Cattlewomen and UF’s Block & Bridle Club went to Tallahassee this year for the Florida Cattlemen’s Association Legislative Quarterly meeting to help them walk the halls of Tallahassee discussing issues important to the industry. We started off with everyone meeting at a hotel where we were briefed on the issues we were to discuss with Legislators. Some of the issues were: (1) Funding for IFAS, (2) Sovereign lands- want them to go back to the old way of determining it instead of by the high water mark. (3) Limited liability of insurance that way we could have schools or whoever we wanted on our property without worrying about the possibility of being sued. (4) Not allowing people to video/ take pictures on their property without owner’s permission. Team captains were chosen and given folders of information to give each Legislator. Everyone was bussed to the
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capital in big tour buses where we all passed though security. We split into our teams with each group visiting 4 to 6 Legislators, although sometimes we had to speak to their aides. Thankfully, they all listened intently. It was a great opportunity for us as college students to see how things were run in Tallahassee and express our view points. When we finished, we ate lunch in the Capital cafeteria and used some of our free time visiting the Florida museum. That was a lot of fun. Afterwards we went back to the hotel and got ready for the street party that night. The street party was called Occupy Adams Street. We invited all the Legislators and their staff. There was a live band and the Cattlemen cooked meatballs, sliders, and a really delicious dish that was a piece of bread buttered with lettuce and cooked steak on top. Everything was so delicious! It made for the end of a wonderful trip to Tallahassee.
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UF, Buckeye Dedicate Ethanol Production Facility in Perry By Tom Nordlie , tnordlie@ufl.edu, 352-273-3567
Many building dedications feature a ribbon-cutting; this one included a front-end loader ceremoniously dumping a scoopful of pulverized sugarcane stalks. It was an appropriate way to mark the Jan. 9 launch of the Stan Mayfield Biorefinery Pilot Plant in Perry, a cooperative venture between the University of Florida’s Institute of Food and Agricultural Sciences and Buckeye Technologies Inc. As 200 guests looked on, State Rep. Debbie Mayfield, R-Vero Beach, stepped up to the big machine and pulled a lever, delivering the first official shipment of feedstock to the biorefinery, which will develop methods for producing fuel ethanol and other compounds from inedible plant material. The biorefinery is named for Mayfield’s late husband, a member of the state House of Representatives from 2000 until his death in 2008. A UF graduate, Mayfield was a strong advocate of renewable fuels, environmental protection and economic growth. Mayfield was instrumental in se-
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curing a $20 million appropriation from the Florida Legislature to fund the biorefinery, noted UF Senior Vice President for Agriculture and Natural Resources Jack Payne as he addressed the audience inside the 18,500-square-foot facility. “(Stan) listened to and respected the research but also knew that the way to get this idea from the lab to daily reality had to be a partnership-a partnership that matched the knowledge created at the University of Florida with state support and private industry leadership,” Payne said. The commitment to that partnership was evident in the roster of speakers, which included state Commissioner of Agriculture Adam Putnam, UF President Bernie Machen and Buckeye Technologies Inc. Chairman and CEO John Crowe. Attendees included numerous agricultural leaders and high-ranking officials from state government, UF, Buckeye and other groups involved in the project. Among them was Lonnie Ingram, a UF distinguished professor of microbiology and cell science, who de-
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veloped a genetically modified bacterium that will be key to the biorefinery’s operations. The bacterium breaks down cellulose, a major component of plant cell walls, yielding simpler compounds used to produce fuel ethanol and bioplastics. Calling Ingram a legend in the field of biofuels production, Putnam quipped that being a member of the audience was “like being at the dedication of a light bulb plant with Thomas Edison.” When fully operational, the biorefinery will produce up to 400 gallons of fuel ethanol and 5,000 pounds of organic acids for bioplastics each day. Some of the researchers’ goals include testing a wide variety of feedstocks, such as crop residues and yard waste, and finding ways to save money on production costs. At the ceremony’s conclusion, Ingram led a tour of the facility’s interior, which is dotted with huge tanks and crisscrossed by innumerable pipes and valves. The biorefinery is located at Buckeye’s plant in Perry, providing the
infrastructure needed to deliver feedstock by train and truck. In his remarks, Machen said the biorefinery exemplifies the way partnerships between academia, industry and government can produce results for all Florida residents. “Working together at this demonstration plant, we can help shape a new reality of clean, renewable and domestically produced energy,” Machen said. “I can think of no better example of the mission of a research university at work.”
4-H Auction Funded Programs for 228,000 Youth
How would you like to go scalloping at Keaton Beach? Or perhaps spend a weekend at one of numerous hotels throughout Florida? Maybe you’d like to go on a wild alligator hunt. These are just some of the exciting items that were offered at the Florida 4-H Foundation’s Auction January 31st. This year’s 4-H Auction was the 15th annual for 4-H. According to State 4-H Foundation President Casey Welch, “This event was especially important to 4-H since it provided unrestricted funds to be used to support Florida 4-H programs for more than 228,000 youth. These students will become the agricultural leaders of the future.” In addition to the hunting and fishing trips, participants had the opportunity to bid on gift baskets, weekend resorts , beautiful western hats, prints and publications, golf outings, gift certificates and numerous other gifts Further information can be found at florida4-h.org/foundation or by contacting Adam Cletzer at the State 4-H office, 352.846.4444, acletzer@ufl.edu or Betty Jo Tompkins, 813.477.8332, bjt6890@yahoo. com .
Volume 39 • Number 1 • 2012 • Farm & Ranch News
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Polk County Youth Fair Fundraiser at the Higgenbotham Ranch By Stephanie Farmer From its beginning with about 75 people a few years ago, this year’s Polk County Youth Fair fundraiser was attended by over 350 people at the Higgenbotham Ranch. A variety of people were in attendance from County Commission Vice Chair Melony Bell to Nicole Walker, UF Extension Director and 4-H agent, as well as David Byrd who heads up FFA for Polk County. There are only two fairs in Florida that are totally dependent upon the support of the community: the Southeastern Youth Fair and the Polk County Youth Fair. Marty Higgenbotham summarized the needs of the Fair in terms of numbers. Last year the Fair had over 3,665 entries, 1,220 exhibitors and over 400 pigs entered. But the
Special thanks to Marty and Angela Higgenbotham for organizing this event each year. They are ardent supporters of the Fair and Polk County’s youth.
community stepped forward, donating over $400,000 to support their youth. As Marty explained, this event helps develop our youth with a wide variety of life skills from social to educational. The Polk County Cattlemen made their delicious, mouth watering steaks while the Cattlewomen topped off the meal with a wide variety of homemade desserts. Dreamcatcher’s 4-H members volunteered serving meals, setting and clearing tables, selling tickets and more. This is great! As this event is all about raising funds for all the youth who participate in the Fair from arts and crafts to dogs and livestock. You can help the Fair by contributing directly by calling 863-519-8677.
Sheriff Grady Judd, who competed in the Polk County Youth Fair as a child, enjoys the meal cooked by the Polk County Cattlemen. A day with the Sheriff was auctioned off raising $1,200 for these youth.
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A unique auction item was this custom made turkey call that went for $300.
Over 350 attended this year’s event.
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Obstacle Clinic Helps 4-H Members and Adults Become Better Riders By Stephanie Farmer
Even 71 years young , Judi Carter has fun with the pole and ball obstacle.
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This fall I was introduced to a The instructors were very good and easy program called WE/USA (Working Eq- to under-stand.” Several called thanking uitation/ USA). Working Equitation our club for a wonderful clinic, including is actually a worldwide organization our 4-H office. One 4-H leader sent us (World Association of Working Equi- an email stating this “was one of the best tation) encompassing a broad range of clinics I have ever had a chance to athorse disciplines from dressage and tend. The clinicians were so very helpful western to speed and obstacles, but is and so encouraging. It was so great to new to the United States. see everyone make so much progress.” In fact there is even a world Our club Patchwork 4-H is planchampionship WE competition which ning to host another WE/USA clinic for WE/USA trainers hope one day the U.S. youth to adults in March or April. If you can send a team to compete at the world are interested email us at patchwork4hchampionships. But, for now WE/USA club@yahoo.com or send me a text 813hosts a variety of clinics that are suitable 763-2317. For more information on WE/ for riders from back yard to profession- USA go to http://workingequitationusa. als to compete virtually. The rider can com/ compete without leaving their pasture or farm (yet compete) in levels from beginner to advanced. For those who enjoy live competitions on site events are available too. This brings us to the WE/USA obstacle clinic. This fall I took part in a two-day WE/USA obstacle clinic taught by Kimberly Jarvis, from Virginia, at Hammock Farms in Brooksville. Johnnie Chapman, a 4-H leader from Lithia, and Pat Cason, a member of the Hillsborough County Sheriff’s Posse, attended. We 4-H leader Johnnie Chapman opening gates. were all very impressed at what we learned and how the class was taught. I asked Jean White, owner of Hammock Farm and a WE/USA certified instructor, if she could do an obstacle clinic for my 4-H club, Patchwork 4-H. She, Joanna Compton and Cat Peak agreed. Our club made it an open clinic hosting it at the Hillsborough County Fairgrounds. Impressed is an understatement for the comments made by our club members and others. Patchwork 4-H club memHillsborough County Sheriff’s Mounted Posse member bers made statements like Pat Cason rounds a barrel then has to pick up and put “that was the most fun I down a pitcher have ever had at a clinic!
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Hillsborough County Extension and 4-H Teach Youth Healthy Eating and Living By Stephanie Farmer
These youth planted this vegetable garden from seeds and transplants.
Over 25 youth learned hands on how to live and eat healthy.
Recently, while dropping by the Hillsborough County Extension office, my nose was drawn down the hall to the delicious smell of a freshly cooked lunch, while my ears caught the sound of giggling youth. Upon walking into the kitchen, I discovered the whole office was actively involved in a healthy living and eating program. For sixteen weeks the Hillsborough County Extension office held a special program involving over 25 youth and various Extension departments. Extension agents from Lynn Barber with composting lessons and Master Gardeners on how to grow vegetables to Mary Keith with cooking the food they grew and 4-H mentoring the youth turned this into a hands-on learning activity. This project was a mixture of indoor and outdoor activities. These youth learned how to plant a garden, make compost, identify different bugs and plant diseases, then picked the vegetables out of their garden bringing them into the Extension office kitchen making muffins, chilli, pizza and more! What better way to experience where our food comes from and how to properly prepare it into delicious meals. The Hillsborough County Extension office plans to do this again in the future. If you would like your children to participate, contact the 4-H office at 813-7445519.
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As 4-H Agent Brent Broadus looks on Shelby and Emma Livingston display their project scrapbooks.
Aaron Thompson proudly holds a special tomato plantplant ing box donated by 4-H supporter Betty Jo Tompkins as an end-of- the- project gift.
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Volume 39 • Number 1 • 2012 • Farm & Ranch News
The Farmer’s Tax Guide By Petra Lyew/ Bayside Tax Plus
(A Spanish version of this article is avail available at www.farmandranchnews.com)
You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards. The IRS provides Publication 225 specifically to assist farmers. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. What’s New for 2011 The following items highlight a number of administrative and tax law changes for 2011. They are discussed in more detail throughout Publication 225. For 2011, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is: 51 cents per mile for the period January 1 through June 30, 2011, and 55.5 cents per mile for the period from July 1 through December 31, 2011. For tax years beginning in 2011, you can elect to deduct up to $5,000 of your business start-up costs paid or incurred after October 22, 2004. The increased limit of $10,000 for start-up costs was only allowed in 2010. For tax years beginning in 2011, the social security part of the self-employment tax decreases from 12.4% to 10.4%. The Medicare part of the tax re-
Volume 39 • Number 1 • 2012 • Farm & Ranch News
mains at 2.9%. As a result, the self-employment tax is reduced from 15.3% to 13.3%. Deductible Expenses Labor Hired- You can deduct reasonable wages paid for regular farm labor, piecework, contract labor, and other forms of labor hired to perform your farming operations. You can pay wages in cash or in noncash items such as inventory, capital assets, or assets used in your business. The cost of boarding farm labor is a deductible labor cost. Other deductible costs you incur for farm labor include health insurance, workers’ compensation insurance, and other benefits. What is nonemployee compensation? If the following four conditions are met, you must generally report a payment as nonemployee compensation on Form 1099-MISC. You made the payment to someone who is not your employee; You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations); You made the payment to an individual, partnership, estate, or, in some cases, a corporation; and You made payments to the payee of at least $600 during the year. You may use and ITIN to report nonemployee compensation for those who do not qualify for a social security number. References: IRS Publication 225, Farmer’s Tax Guide Topic 857 - Individual Taxpayer Identification Number (ITIN) – Form W-7
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Volume 39 • Number 1 • 2012 • Farm & Ranch News