FIFTEENTH ANNUAL YEAR BOOK— PART III 187 



47%. In other words, for every $47 we have increased our premiums we 

 have been compelled to borrow $102 — not an encouraging outlook for local 

 fairs in Iowa. 



Under the present existing conditions, the fairs will get out of debt 

 just about the same time as the cat in the well, who started half way 

 down an eighty-foot well, tried to jump out, but every time it jumped 

 up two feet it fell back three. In 1907 the state distributed $16,532 to its 

 county and district fairs, in 1913 the amount was $20,205, an increase 

 of a trifle over 22%. Again, comparing the years of 1907 and 1913, and 

 giving the amount in dollars, the fairs have increased their premiums, 

 $28,222 and the state has increased its aid $3,673. 



In this seven-year period we have paid in premiums to the breeders of 

 live stock, the raiser of grain, and the housewife, $583,326. Is it not time 

 the great state of Iowa put her shoulder to the wheel and gave us more 

 assistance in placing these county and district fairs on a safe financial 

 footing. 



Just how to accomplish the desired end is a question on which there 

 may be a diversity of opinion. I would favor the repealing of the present 

 law granting state aid from "funds not otherwise appropriated," and 

 enacting a law, making a specific levy for the support of fairs, the same 

 as is now made for the support of the educational and other institutions 

 of the state, collect the money as other taxes are collected, and disburse 

 it, through the state treasury, to the county and district fairs in propor- 

 tion to the premiums paid by each. I am aware that this plan would 

 meet with some objections. We would be told it would increase the taxes 

 and that the farmer, manufacturer and business man would not stand for 

 it. Let us see what it would cost on a farm of 160 acres, or any other line 

 of business with the same money value invested. 



The net taxable property of the state, outside of moneys and credits, 

 according to the last report of the auditor of state, is $758,312,366. A tax 

 of 1-10 of a mill would raise $75,831. Now, how much of this is paid by 

 the land owners of the state? From the same report, I find the taxable 

 value of farm lands to be $424,034,232, or 541/2%) of the net taxable value 

 of all properties, making their share of the tax of 1-10 of a mill $41,327. 

 The same report says there are 34,616,071 acres of farm lands in the state, 

 dividing this into farms of 160 acres each, I find the tax on each farm 

 would be a trifle over 19 cents. But this would not all be "additional tax," 

 as the state is already paying, as I have shown you, over $20,000 a year, or 

 nearly 27% of the amount, leaving the actual increase on a farm of 160 

 acres less than 14 cents per year. I have taken the farm as an example, 

 not because I think they would make more objection than the business 

 man, but for the reason that the amount of additional tax could be shown 

 more clearly on farm property than on any other class. Of course, the 

 manufacturer or merchant with an investment of equal value to the farm 

 would pay the same amount. 



Four years ago I was one of a committee that appeared before the 

 legislature asking for the passage of a bill granting more state aid. The 

 first obstacle we encountered was that there was no available money in the 

 general funds of the state, that all the funds will be needed for other 

 appropriations, etc. If we can secure the passage of a law making a 



