Father's Day

In the United States, the driving force behind the establishment of the celebration of Father's Day was Mrs. Sonora Smart Dodd, born in Creston, Washington. Her father, the Civil War veteran William Jackson Smart, as a single parent raised his six children in Spokane, Washington. She was inspired by Anna Jarvis's efforts to establish Mother's Day. Although she initially suggested June 5, the anniversary of her father's death, she did not provide the organizers with enough time to make arrangements, and the celebration was deferred to the third Sunday of June. The first Father's Day was celebrated on June 19, 1910, in Spokane.

Unofficial support from such figures as William Jennings Bryan was immediate and widespread. President Woodrow Wilson was personally feted by his family in 1916. President Calvin Coolidge recommended it as a national holiday in 1924. In 1966, President Lyndon Johnson made Father's Day a holiday to be celebrated on the third Sunday of June. The holiday was not officially recognized until 1972, during the presidency of Richard Nixon.

In recent years, retailers have adapted to the holiday by selling male-oriented gifts such as electronics and tools. Schools and other children's programs commonly have activities to make Father's Day gifts.

Source: Father's Day - Wikipedia

Iowa is a Midwest state of the United States. It is the 29th state of the United States, having joined the Union on December 28, 1846. The official name of the state is the "State of Iowa". The state is named for the Native American Iowa people.

Economy
The state's total gross state product for 2003 was US$103 billion. Its per capita income for 2003 was US$28,340. Iowa's main agricultural outputs are hogs, corn, soybeans, oats, cattle and dairy products. Its industrial outputs are food processing, machinery, electric equipment, chemical products, publishing and primary metals. Iowa produces the nation's largest amount of ethanol. Des Moines also serves as a center for the insurance industry.

Iowa imposes taxes on net state income of individuals and estates and trusts. There are currently nine income tax brackets, ranging from 0.36% to 8.98%. The state sales tax rate is 5%. Iowa has two local option sales taxes that may be imposed by counties after an election at which the majority of voters favors the tax. They are in addition to the 5 percent state sales tax. The regular local option tax is imposed on the gross receipts from sales of tangible personal property. It usually remains in effect until it is repealed, but the ordinance may include a sunset clause. The school infrastructure local option tax is automatically repealed 10 years after it is imposed, unless the ballot imposes a shorter time frame.

Property tax is levied on the taxable value of real property, that is, mostly land, buildings, structures, and other improvements that are constructed on or in the land, attached to the land or placed upon a foundation. Typical improvements include a building, house or mobile home, fences, and paving. The following five classes of real property are evaluated: residential, agricultural, commercial, industrial and utilities/railroad (which is assessed at the state level). Homeowners pay less than half of the property tax collected each year in Iowa. Farmers pay 21 percent, and businesses and industry, a total of 23 percent. Utility companies, including railroads, pay 10 percent. Iowa has more than 2,000 taxing authorities. Most property is taxed by more than one taxing authority. The tax rate differs in each locality and is a composite of county, city or rural township, school district and special levies.

Source: http://en.wikipedia.org/