Contents: Introduction --- Development of Drainage Improvements (Original Plan – The West Extension – Equalizing Plan – Additional Construction Anticipated) --- Existing Drainage Conditions --- Administration --- Bond Issues --- Overlapping Districts --- Economic Situation --- Attempts at Refinancing --- Development of Plan of Rehabilitation (Basis for Financial Settlement – Land Classification – Method of Determining Crop Production – Acreage in Various Crops – Hypothetical Acre – Yields of Different Classes of Land) --- Capacity of the Land to Pay (Income from Cultivated Lands – Uncleared or Nonproductive Lands – Income Available for Drainage Taxes – Maintenance of Works Required – Estimated Return Available to Landholders) --- Operation of Proposed Rehabilitation of Plan (Levying and Collecting Drainage Taxes –Retirement of Principal and Interest – Effect of Overlapping Area on Income – Future Determinations of Capacity to Pay) --- Conclusions.