168 IOWA DEPARTMENT OF AGRICULTURE 



I say this, I would like to see Iowa the greatest state in the Union 

 as to fairs, and it has now one of the greatest state fairs that is known 

 any place, and I think we are getting the name of having more and better 

 county and district fairs than any other state in the Union. With such 

 fairs as Sioux City, Davenport, Waterloo, BurLngton and others, there is 

 no state in the Union today that can boast of more fairs of that order, of 

 the larger interstate fairs, than Iowa. 



I have nothing' more to say. It is now open for discussion here. It 

 should be taken up wisely and discussed. We shouldn't expect this year 

 the attendance of last. Some of you, I am sure, are talking now of re- 

 ducing your admission price this year as compared with what you charged 

 last. The entrance admission cannot come down for the reason that 

 freight rates and express rates have not come down, so I don't see any 

 hope of decrease in the cost of amusements and material. So I am afraid 

 we will have to get all the money we possibly can. It is up to this worthy 

 body to take it up, size up the situation and deal with it in a businesslike 

 way. Is it the proper time? It is up to us to make this the greatest fair 

 state in the Union. 



I thank you. (Applause.) 



The President: Are there any questions that you desire to ask 

 of Mr. Wihiams ? Or do you want to offer a resolution or make a 

 motion that will guide your directors in the coming year with refer- 

 ence to asking for state aid ? Perhaps it would be wise to have some 

 one make a motion to get the concensus of opinion of those present, 

 whether you want your officers to make an effort to get increased 

 state aid. 



Motion by Barber, seconded by Pike, and unanimously adopted, 

 that the directors of the association be instructed to take steps to 

 procure additional state aid. 



The President : There has been assigned here a topic on War Tax 

 on Admissions, and I am going to ask somebody who knows some- 

 thing about the tax on admissions to open that subject. You 

 all know that the Collector of Internal Revenue came around and 

 told us we had to pay tax on admissions to the grandstand on both 

 afternoon and evening performances. I know of some instances 

 where he went further and asked for a tax on the stock show and 

 other things. Some of you have paid the tax, and others have not. 

 I think a majority of you have not paid the tax. I think, however, 

 this is a topic that should be discussed here and get such information 

 as you can out of it, and possibly result in resolutions that will be 

 forwarded to the Collector of Internal Revenue, not only in the state 

 of Iowa, but in Washington, D. C, protesting against the applica- 

 tion of this law, which is really a technical application of it. It is an 

 interpretation, rather, of a law that is not explicit, or isn't as explicit 



