22 IOWA DEPARTMENT OF AGRICULTURE 



Is it not strange that we did not anticipate this investigation and have 

 the 1911 tickets on hand so that they might have been checlced by 

 the efficiency engineers? 



"Sale of Forage — The amount included under this caption is derived 

 from the sales of forage to exhibitors and others during the fair, but no 

 satisfactory evidence has been produced to us in support of the amounts 

 turned over to the treasurer by the superintendent. No record is kept 

 of quantities purchased and sold, and no account of the sales is sub- 

 mitted to the board. The matter of inventory of forage on hand at the 

 conclusion of the fairs has already been referred to in an earlier part 

 of this report." 



In the forage department we employ a competent superintendent, who 

 looks after the receipts from the sale of forage. As these sales are practi- 

 cally all cash sales they are all recorded on a cash register at the time the 

 sale is made. At the close of each day's business the superintendent 

 takes the reading from his cash register and deposits the amount called 

 for by the register for that day's sales with the treasurer and takes his 

 receipt therefor. The disbursement book carries a special column showing 

 amount paid for all forage. The claims on file show the number 

 of tons of hay and straw purchased. They also show the number of 

 bushels of oats and corn purchased. At the close of the fair a statement 

 is made up showing the exact number of pounds of hay and straw pur- 

 chased; also the number of pounds of mill feed purchased. As I pre- 

 viously explained, no inventory is made at the close of the fair, as prac- 

 tically all of the forage is sold except that returned to the milling com- 

 pany for which credit is received. 



"Dairy Department, Sales of Ice Cream, Etc. — The amount included 

 under this caption represents the net proceeds of the sales of ice cream, etc., 

 during the fair, and the only evidence in support of the receipts entered 

 on the records are the statements of the sales and purchases and expenses, 

 rendered by the superintendent of this department. We understand the 

 daily takings are recorded on a cash register, but no effort is made by the 

 board to verify the correctness of the statements as rendered by the su- 

 perintendent." 



The ice cream stand in the dairy building is conducted by the manage- 

 ment, with the superintendent of the dairy department in charge. The 

 sales and collections are made the same as any other stand on the grounds 

 and at the close of business each day the superintendent deposits his re- 

 receipts with the treasurer and take a receipt therefor. Possibly we might 

 figure out how many dishes of ice cream there are to the gallon and charge 

 the superintendent in charge with that amount and hold him accountable. 

 Even at that, he might give some of his patrons short measure and beat the 

 department out of a few cents were he so inclined. However, as yet the 

 management of the Iowa State Fair has not subscribed to their opinion 

 that everyone is a thief until he proves himself otherwise. This particu- 

 lar department is under the supervision of Mr. W. B. Barney, food and dairy 

 commissioner, appointed by the governor of the state of Iowa and by virtue 

 of his office is an ex-officio member of this board and is held accountable 

 for the department over which he has supervision. 



