FOURTEENTH ANNUAL YEAR BOOK— PART I ly 



by the superintendent of the respective departments during the fair. The 

 superintendent of each of these departments keeps a committee book, 

 showing the number of exhibitors, the number of head of stock exhibited, 

 pen, stall, or coop rent collected. 



The pen, stall, or coop rent collected as shown by these committee 

 books must correspond with the amount deposited with the treasurer 

 and as shown by the secretary's books. 



In addition to this, we submitted the plats used by the horse, cattle 

 and swine department superintendents, showing the location and number 

 of every stall occupied and vacant, and the name and address of every 

 exhibitor occupying such stalls. The price of these stalls is fixed by 

 the board and published in the catalog. Receipts from the treasurer 

 were submitted, showing the deposit of money for every stall occupied 

 at the stipulated price published in the catalog. We know of no more 

 complete or accurate method of keeping this record without employing 

 some one to count and check the stalls occupied during the fair, and 

 the same question might then arise as to the accuracy of his work. 



"Agriculture Exhibits: Dairy Exhibits: Fine Arts Exhibits, and Ma- 

 chinery Exhibits: The rentals in these departments are based on the 

 amount of superficial space occupied in the case of fine arts and machinery 

 exhibits, 5 cents per square foot, and we have verified the correctness of the 

 income accounted for on the records for these two departments. The du- 

 plicate contracts for the space occupied by the individual exhibitors in the 

 machinery department were not signed, however, on behalf of the lessees. 

 We have been unable to verify the correctness of the income derived from 

 the exhibits in the agricultural and dairy departments owing to the fact 

 that no definite rule appears to have been enforced regarding the charges 

 for space therein, this matter apparently having been left to the discre- 

 tion of the respective superintendents. The total income entered in the 

 superintendent's departmental records agrees in the aggregate with the 

 amount entered in the receipts book, but our previous comments as to lack 

 of proper accounting methods apply also to these departments." 



Space in Machinery Hall is rented at five cents per square foot and 

 contracts for this space are made in duplicate. The duplicate is sent to 

 the firm renting the space and the original is retained by the superin- 

 tendent of the department; practically all of these contracts are made 

 by mail and it would be an utter impossibility to have them signed. How- 

 ever, the acknowledgment of the receipt of contract and a remittance of a 

 part of all of the contract price makes it a valid contract, in our estimation. 



The booths in the fine art, dairy and agricultural departments are 

 rented for so much per booth, depending entirely upon the size of the 

 booth and the nature of the exhibit therein: For instance, a booth in 

 the dairy building sold for the exhibition of dairy machinery should not 

 be sold for so high rental as a similar booth in the same building rented 

 for a drink and confectionery stand. This would also apply in the agri- 

 cultural building. In the fine arts building the rental charged for various 

 concession booths depends entirely upon the size of space and the nature 

 of the concession for which the booth is rented. In fixing the prices on 

 these booths the superintendent is called upon to exercise his best judg- 

 ment and discretion. A uniform charge for these booths could not be made 



