IOWA OFFICIAL REGISTER—1955-1956 221 Iowa State Fair

Ex Officio Members of Fair Board Leo A. Hoegh Governor of Iowa Des Moines James H. Hilton, President, Iowa State College ,^mes Clyde Spry, Secretary of Agriculture Des Moines Officers President, H. L. Pike Whiting Vice President, W. J. Campbell Jesup Secretary, L. B. Cunningham Des Moines Treasurer, N. W. McBeath Des Moines District Members First District, H. M. Duncan Columbus Junction Second District, C. J. Matthiessen Monticello Third District, C. S. Macy Grundy Center Fourth District, C. C. Wagler Bloomfield Fifth District, W. H. Maxwell Winterset Sixth District, J. H. Nutter Rockwell City Seventh District, Lyle R. Higgins Harlan Eighth District, J. W. Cory, Jr Spencer

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L. B. (Lloyd) CUNNINGHAM Secretary X Iowa State Fair Board HI Salary $7,000 Born June 19, 1896, at Newell, Buena iff Vista county, Iowa. Graduate of Newell high school, one year at Buena Vista Col- lege at Storm Lake, two and one-half years at the State University of Iowa and a graduate of Capital City Commercial d College. World War I veteran. Operated farm in Howard county 1920-1940. Mem- ber of the Iowa State Fair Board from 1936 * iHlilllifls . m and was elected secretary in 1940. Mar- ried and has one son and two daughters. Thirty-second degree Mason and a Shriner.

WKmtM 1Information on State Fair For 100 years, the Iowa State Fair has been gaining steadily in size, prestige and public service. Today, it is nationally recognized as America's greatest agricultural and livestock fair. Situated in the heart of the world's wealthiest agricultural empire, it is the focal point each year for exhibitors of the finest livestock and farm products. In attendance, too, it stands in the front rank of the great educational and entertainment expositions on the North American continent. The Iowa State Fair, the original "State Fair" of a best-selling novel and of two hit motion pictures, is held in Des Moines each year. It runs for 10 days, starting in late August and sometimes carrying into the first few days of September. Attendance each year now runs over 500,000. The livestock show, largest of its kind in America, attracts over 7,000 of the finest farm animals from 20 leading agricultural states. The 4-H and F.F.A. shows, state-wide congresses of farm young peoule's organizations and their livestock and projects, add to the fame of the 222 IOWA OFFICIAL REGISTER—1955-1956 fair. Other major educational features include the corn and small grain show, farm machinery exposition, flower and garden show, art salon, photographic salon, school exposition, women's exposition, harness and saddle horse show, culinary and needlework departments, and the fish and game exhibit. From the huge State Fair grandstand, one of the finest amphitheaters in the nation, fairgoers witness a varied series of spectacles and events, including national championship auto races, midwest circuit horse races, thrill day stunts, musical extravaganzas, fireworks and circus acts. The first and second Iowa State Fairs were held in Fairfield, Iowa, in 1854 and 1855. From 1856 to 1879, the State Fair moved from city to city. It was held in Muscatine in 1856 and 1857; Oskaloosa, 1858 and 1859; Iowa City, 1860 and 1861; Dubuque, 1862 and 1863; Burlington, 1864-1866; Clinton, 1867 and 1868; Keokuk, 1869, 1870, 1874 and 1875; and Cedar Rapids, 1871, 1873 and 1876-1878. In 1879 the State Fair moved to Des Moines to stay. In 1884 the Legislature appropriated $50,000 to purchase a state fairgrounds, on condition that the city of Des Moines raise an equal amount for buildings and facilities. The city concurred, and Iowa thus became the second state in the Northwest to acquire a permanent site for its fair. In 1923 the General Assembly changed the former method of fair administration by providing for an Iowa department of agriculture and a state fair board, and giving this board the duty of managing the fair and the custody of the fairgrounds. Under this law, the fair board comprises one director from each congressional district. These directors together with the president and vice president of the fair, are elected at the annual midwinter session of the state agricultural convention. Im- mediately after that convention, the state fair board elects its secretary and its treasurer. All operating expense, maintenance and other costs of the fair are paid out of fair receipts, except where the Legislature may deem it advisable to make a special appropriation for such purposes. The law provides that the state will not be liable for any expenses or liabilities incurred by the fair. Since 1902 the Legislature has appropriated $1,130,500 for the con- struction of permanent buildings on the fairgrounds, purchase of addi- tional land and for necessary improvements. In recent years, however, the State Fair has used only its own revenues for these purposes. Alto- gether, since 1902, the fair itself has expended approximately $2,901,715 for maintenance and improvements from actual profits of the fair. The " latest major building project financed by fair funds is the new fireproof 4-H Girls' dormitory, on which construction was begun in the spring of 1949. It was formally opened and presented to the Girls 4-H Club for their use at the 1950 Iowa State Fair. Premiums, amounting to over $180,000 a year, are also provided by the fair for winners in exhibits and contests. How the State Fair has grown during 100 years of progress can best be shown by comparing statistics on the first fair of 1854 and the average figures for the 1953 and 1954 fairs: 1854 1953-1954 Total Averages Area of land 6 acres 378 acres Attendance 8,500 560,486 Premiums $ 1,171 $183,454 Livestock shown 275 7,456 Horses and mules 148 791 Cattle 69 2,362 Swine 11 3,210 Sheep ... 1,062 Poultry 27 5,106 Machinery and implements 43 exhib. 50 acres For over a century, the State Fair has played an important part in IOWA OFFICIAL REGISTER—1955-1956 223 the agricultural progress of Iowa. Features and exhibits are keyed, each year, to new trends in farming and livestock production. Through its thousands of exhibits, it gives visitors an unparalleled opportunity to study, compare and learn. By every standard of measure, the Iowa State Fair has been making new progress each year since World War II— and helping, more than ever, to make Iowa the greatest farm and live- stock state in the nation.

STATE TAX COMMISSION Appointed by the Governor. Term of six years. (Office located on second floor State Office Building) Salary $6,500 MARTIN LAUTERBACH, Republican, Alden, Iowa, Chairman; term expires June 30, 1959. RAY E. JOHNSON, Republican, Muscatine; term expires June 30, 1957. LEON N. MILLER, Democrat, Knoxville; term expires June 30, 1961. Secretary, H. J. Schmitz, Eldora; Assistant Secretary, Elsie L. Dach- roth, Des Moines. Counsel, Edward R. Hayes, Des Moines.

Duties of State Tax Commission The state tax commission was established in 1929 and was originally known as the state board of assessment and review. The duties of the commission as fixed by law include the supervision of the assessment system of the state, and the assessment of public utilities, including railroads, telephone and telegraph lines, pipe lines, water works, trans- mission lines and plants producing electricity. In addition to these duties the commission administers the individual and corporation income tax, sales and use tax, chain store tax, cigarette tax, beer and inheritance taxes and many other minor activities. The total collection of taxes received by the tax commission for the fiscal year ended June 30, 1955, aggregated $105,636,471. In addition to duties in relation to the assessment and collection of taxes, the commission also administers the provisions of the homestead credit act, under which more than 21 million dollars annually is now being credited upon the real estate and personal property taxes of per- sons entitled to homestead "grants. The tax commission also administers the military service tax credit act under which local taxing bodies are reimbursed more than two mil- lion dollars annually for losses incurred through the exemption of property owned by persons who have been in military service. The tax commission has supervision of local property assessments. It is in charge of the general direction of county dnd city assessors under the law enacted by the 52nd General Assembly. State Permit Board Chapter 124 of the 1954 Code of Iowa, provides for the issuance of permits for the manufacture, sale and taxation of certain nonintoxi- cating liquor, with the provision that such fees and taxes shall be collected by the state tax commission. All license fees and taxes col- lected under this act, accrue to the general fund of the state of Iowa. The state permit board is constituted of the chairman of the state tax commission, who is also chairman of the board, the secretary of state and the auditor of state. The board reviews the action of any governing body in any case where a hearing has been had relative to the cancel- lation or revocation of a permit issued under the provisions of this act.