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Tuesday, March 31, 2026
The real deal -
What is our Form of Govt.
Noah Webster's 1828 American Dictionary of the English Language: "Republic: A commonwealth: a state in which the exercise of the sovereign power is lodged in representatives elected by the people. In modern usage, it differs from a democracy or democratic state, in which the people exercise the power of sovereignty in person. Yet the democracies of Greece are often called republics."
The Constitution of the United States of America; Article IV, Section IV: "The United States shall Guarantee to every State in this Union a republican form of government, and shall protect each of them against invasion."
The Pledge of Allegiance: "...and to the republic for which it stands..."
Noah Webster Known as the "America's Schoolmaster" wrote: "The brief exposition of the constitution of the United States will unfold to young persons the principles of republican government, and it is the sincere desire of the writer that our citizens should early understand that the genuine source of correct republican principles is the Bible, particularly the New Testament or the Christian religion."
ref. [Yerba Hall and Rosalie Slater. The Bible and the Constitution (San Francisco: Foundation for American Christian Education, 1966) p. 29]
Benjamin Rush a Founding Father and a Signer of the Declaration of the Independence stated: "In contemplating the political institutions of the United States, I lament that we waste so much time and money in punishing crimes, and take so little pains to prevent them. We profess to be Republicans and yet we neglect the only means of establishing and perpetuating our republican forms of government; that is, the universal education of our youth in the principles of Christianity by means of the Bible, for this Divine Book above all others favors that equality among mankind, that respect for just laws, and all those sober and frugal virtues which constitute the soul of republicanism..."
ref. [The Bible as a Textbook by Benjamin Rush]
Jedediah Morse earned the title of "The Father of American Geography" stated: "To the kindly influence of Christianity we owe that degree of civil freedom, and political and social happiness which mankind now enjoys. In proportion as the genuine effects of Christianity are diminished in any nation, in the same proportion will the people of that nation recede from the blessings of genuine freedom. Whenever the pillars of Christianity shall be overthrown, our present republican forms of government, and all the blessings which flow from them, must fall with them."
ref. [Jedediah Morse's Election Sermon given at Charleston, Mass. on April 25, 1799, taken from an original in the Evans collection compiled by the American Antiquarian Society.]
Benjamin Rush: "A simple democracy has been very aptly compared by Mr. Fisher Ames of Massachusetts [a Founder who proposed the wording of the First Amendment and two terms for Congressmen], to a volcano that contained within its bowels the fiery materials of its own destruction. A citizen of one of the cantons of Switzerland, in the year 1776, refused in my presence to drink 'the commonwealth of America' as a toast, and gave as a reason for it, 'that a simple democracy was the devil's own government... In the year 1776 I lost the confidence of the people of Pennsylvania by openly exposing the dangers of a simple democracy and declaring myself an advocate for a government composed of three legislative branches.'
ref. [From the Letters of Benjamin Rush, Vol. I, 1761-1792 to David Ramsay (March or April 1788) p. 454 & 455]
The Fourth of July and the Revolution
Committee on the Judiciary, March 27, 1854. Rep. No. 124 "Down to the Revolution, every colony did sustain religion in some form. It was deemed peculiarly proper that the religion of liberty should be upheld by a free people. Had the people, during the Revolution, had a suspicion of any attempt to war against Christianity, that Revolution would have been strangled in its cradle."
"On the 11th of September, 1777, a committee having consulted with Dr. Alison printing an edition of thirty thousand Bibles, and finding that they would be compelled to send abroad for type and paper, with an advance of $10,272 10s., Congress voted to instruct the Committee on Commerce to import twenty thousand Bibles from Scotland and Holland into the different ports of the Union. The reason assigned was, that the use of the book was so universal and important. Now, what was passing on that day? The army of Washington was fighting the battle of Brandywine; the gallant soldiers of the Revolution were displaying their heroic though unavailing valor; twelve hundred soldiers were stretched in death on the battlefield; Lafayette was bleeding; the booming of the cannon was heard in the hall where Congress was sitting in the hall from which Congress was soon to be a fugitive; at that important hour Congress was passing an order for importing twenty thousand Bibles, and yet we have never heard that there charged by their generation of any attempt to unite church and State, or surpassing their powers to legislate on religious matters."
(33rd Congress 1st Session: House of Representatives, Committee on the Judiciary, March 27, 1854: Rep. No. 124; Also Journals of the Continental Congress, September 11, 1777)
John Quincy Adams: "Why is it that, next to the birthday of the Saviour of the World, your most joyous and most venerated festival returns on this day? And why is it that, among the swarming myriads of our population, thousands and tens of thousands among us, abstaining, under the dictate of religious principle, from the commemoration of that birth-day of Him, who brought life and immortality to light, yet unite with all their brethren at this community, year after year, in celebrating this, the birth-day of the nation?"
"Is it not that, in the chain of human events, the birthday of the nation is indissolubly linked with the birth-day of the Saviour? That it forms a leading event in the progress of the gospel dispensation? Is it not that the Declaration of Independence first organized the social compact on the foundation of the Redeemer's mission upon earth? That it laid the corner stone of human government upon the first precepts of Christianity, and gave to the world the first irrevocable pledge of the fulfilment of the prophecies, announced directly from Heaven at the birth of the Saviour and predicted by the greatest of the Hebrew prophets six hundred years before?"
ref. [An oration delivered before the Inhabitants of the Town of Newburyport at Their Request on The Sixty-First Anniversary of the Declaration of Independence July 4th 1837 by John Quincy Adams]
The Declaration of Independence
"When in the Course of human events, it becomes necessary for one people to dissolve the political bands which have connected them with another, and to assume among the powers of the earth, the separate and equal station to which the Laws of Nature and of Nature's God entitles them, a decent respect to the opinions of mankind requires that they should declare the causes which impel them to the separation."
William Blackstone 5 Commentaries on the Laws of England 1765: "Man, considered as a creature, must necessarily be subject to the laws of his creator, for he is entirely a dependent being... And consequently a man depends absolutely upon his maker for everything, it is necessary that he should in all points conform to his maker's will. This will of his maker is called the law of nature. For as God, when he created matter, and endued it with a principle of mobility, established certain rules for the perpetual direction of that motion; so when he created man, and endued him with freewill to conduct himself in all parts of life, he laid down certain immutable laws of human nature, whereby that freewill is in some degree regulated and restrained, and gave him also the faculty of reason to discover the purport of those laws."
Blackstone further writes that "The doctrines thus delivered we call the revealed or divine law, and they are to be found only in the holy scriptures. These precepts, when revealed, are found upon comparison to be really a part of the original law of nature, as they tend in all their consequences to man's felicity... Upon these two foundations the law of nature and the law of revelation, depend all human laws, that is to say, no human laws should be suffered to contradict these." Again from these two foundations our Founding Fathers were impelled to separate from England.
The First Amendment
The First Amendment reads: "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof, or abridging the freedom of speech."
As you notice, the phrase "a wall of separation between church and State" is not present in the Constitution.
So where is the origin of the phrase?
Baer v. Kolman can cite as 181 N.Y.S. 2d 230: "Much has been written in recent years concerning Thomas Jefferson's reference in 1802 to 'a wall of separation between church and State.' It is upon that 'wall' that plaintiffs seek to build their case. Jefferson's figure of speech has received so much attention that one would almost think at times that it is to be found somewhere in our Constitution. Courts and authors have devoted numerous pages to its interpretation. This Court has no intention of engaging in a dispute among historians as to the meaning of a metaphor. The only language which we are called upon to interpret and apply is the plain language quoted above from the Federal and State Constitution. (I have a transcript of Denbury Baptist letter and Jefferson's reply to their letter at the booth.)
So what is the intent of the First Amendment? Senate Committee on the Judiciary in the years of 1852-53: "They intended, by this amendment, to prohibit 'an establishment of religion' such as the English church presented, or anything like it. But they had no fear or jealousy of religion itself, nor did not wish to see us an irreligious people; they did not intend to prohibit a just expression of religious devotion by the legislators of the nation, even in their character as legislators; they did not intend to send our armies and navies forth to do battle for their country without any national recognition of that God on whom success or failure depends; they did not intend to spread over all the public authorities and the whole public action of the nation the dead and revolving spectacle of atheistical apathy. Not so had the battles of the revolution been fought, and the deliberations of the revolutionary Congress conducted. On the contrary, all had been done with a continual appeal to the Supreme Ruler of the world, and an habitual reliance upon His protection of the righteous cause which they commended to his care."
ref. [Report of Committee of the Senate of the United States for the Second Session of the Thirty-Second Congress, 1852-53. Containing from No. 358 to No. 432, inclusive in one Volume]
House Committee on the Judiciary in the year of 1954: "At the time of the adoption of the constitution and the amendments, the universal sentiment was that Christianity should be encouraged, not any one sect. Any attempt to level and discard all religion, would have been viewed with universal indignation. The object was not to substitute Judaism or Mahomedanism, or infidelity, but to prevent rivalry among sects to the exclusion of others."
This wording and thought was voiced in the Runkevs. Winemiller case in Oct. 1799. This reads: "Religion is of general public concern, and its support depend, in great measure, the peace and good order of government, the safety and happiness of the people. By our form of government, the Christian religion is the established religion; and all sects and denominations of Christians are placed upon the same equal footing, and are equally entitled to protection in their religious liberty."
Quotes from our Founding Fathers, Courts and Teachers in reference to Religion and Morality
Why is morality and religion important to our Economy? What does it cost our society for all the abuses: drugs, alcohol, child abuse, women battering, rape, teenage pregnancy, teenage and adult suicide, high divorce rate, white collar crime (S&L scandal etc.), vandalism, murder, all forms of crime, the cost of prisons and the judicial, systems, political scandals, the psychological effects and financial costs, greed etc.?
James Madison is known as "The Chief Architect of the Constitution" and served eight years in Congress, and eight years as Secretary of State, and eight years as President of the United States declared. We have staked the whole future of American civilization, not upon the power of government, far from it. We have staked the future of all of our political institutions upon the capacity of mankind for self-government, upon the capacity of each and all of us to govern ourselves, to control ourselves, to govern ourselves according to the Ten Commandments of God."
ref. (Harold K. Lane, Liberty! Cry Liberty! Boston: Land and Land Tractarian Society, 1939) pp.32-33. See also Fredrick Nymeyer, First Principles in Morality and Economics, Neighborly Love and Ricardo's Law of Association (South Holland: Libertarian Press, 1956), p. 31
George Washington: "Of all the dispositions and habits, which lead to political prosperity, Religion, and Morality are indispensable supports: In vain would that man claim the tribute of Patriotism, who should labor to subvert these great pillars of human happiness, these firmest props of the duties of Men and Citizens: The mere Politician, equally with the pious man, ought to respect and to cherish them."
ref. [Washington's Farewell Address (1796)]
U.S. Supreme Court: Church of the Holy Trinity v. United States, 1892: In conclusion the Court after citing some 87 precedents stated: "These, and many other matters which might be noticed, add a volume of unofficial declarations to the mass organic utterances that this is a Christian nation."
A few precedents cited by the Court:
Preamble of the Illinois Constitution 1870: "We, the people of the State of Illinois, grateful to Almighty God for the civil, political and religious liberty which He hath so long permitted us to enjoy, and looking to Him for a blessing upon our endeavors to secure and transmit the same unimpaired to succeeding generations."
Constitution of Massachusetts, 1870: Articles 28-3: "It is the right as well as the duty of all men in society publicly and at stated seasons, to worship the Supreme Being, the great Creator and Preserver of the universe... As the happiness of a people and the good order and preservation of civil government essentially depend upon piety, religion and morality, and as these cannot be generally diffused through a community but by the institution of the public worship of God and of public instructions in piety, religion, and morality."
Constitution of Mississippi, 1832: Article 7, Sec. 58-14: "No person who denies the being of a God, or a future state of rewards and punishments, shall hold any office in the civil department of this State... Religion, morality and knowledge being necessary to good government, the preservation of liberty, and the happiness of mankind, schools and the means of education, shall forever be encouraged in this State."
Constitution of Delaware, 1776: Article 22: "This required all officers, besides an oath of allegiance, to make and subscribe the following declaration: "I.A.B., do profess faith in God the Father, and in Jesus Christ His only Son, and in the Holy Ghost, one God blessed for evermore; and I do acknowledge the Holy Scriptures of the Old and New Testament to be given by divine inspiration."
Philegraph v. The Commonwealth, 11 S. & R. 394, 400: "Christianity, general Christianity, is always has been, a part of the common law of Pennsylvania... not Christianity with an established church, antithes and spiritual courts; but Christianity with liberty of conscience to all men."
The people v. Ruggles, 8 Johns. 230, 294, 295: "Chancellor Kent, the great commentator on American law, speaking as Chief Justice of the Supreme Court of New York, said: 'The people of this State, in common with the people of this country, profess the general doctrines of Christianity, as the rule of their faith and practice... we are a Christian people, and the morality of the country is deeply ingrained upon Christianity."
Trial v. Girard's Executors, 2 How. 127, 198: "It is also said, and truly, that the Christian religion is a part of the common law of Pennsylvania."
ref. cited in [Church at the Holy Trinity v. United States, 143 U.S. 457 (1892)]
Vidal v. Girard's Executors's, 43 U.S. 126 (1844): "Why may not the Bible, and especially the New Testament... be read and taught as a divine revelation in the college its general precepts expounded, its evidences explained, and its glorious principles of morality inculcated? Where can the purest principles of morality be learned so clearly or so perfectly as from the New Testament?"
Benjamin Franklin: "Mr. President, the small progress we have made after four or five weeks' close attendance, and continual reasonings with each other, our different sentiment on almost every question several of the last producing as many noes as ayes is, methinks, a melancholy proof of the imperfection of the human understanding. We, indeed, seem to feel our what of political wisdom, since we have been running about in search of it. We have gone back to ancient history for models of government, and examined the different forms of those republics which, having been formed with seeds of their own dissolution, now no longer exist. And we have viewed modern States all round Europe, but find none of their constitutions suitable to our circumstances. In this situation of this assembly, groping, as it were, in the dark to find political truth, and scarce able to distinguish it when presented to us, now has it happened, Sir, that we have not hitherto once thought of humbly applying to the Father of Lights to illuminate our understanding? In the beginning of the contest with Great Britain, when we were sensible of danger, we had daily prayer in this room for divine protection. Our prayers, Sir, were heard, and they were graciously answered. All of us who were engaged in the struggle must have observed frequent instances of a superintending Providence in our favor. To that kind Providence we owe this happy opportunity of consulting in peace on the means of establishing our future national felicity. And have we now forgotten that powerful friend? Or do we imagine that we no longer need his assistance?"
I have lived, Sir, a long time, and the longer I live the more convincing proofs I see of this truth that God governs in the affairs of men, and if a sparrow cannot fall to the ground without His notice, is it probable that an empire can rise without His aid? We have been assured, Sir, in the sacred writings, that 'except the Lord build the house, they labor in vain that build it.' I firmly believe this, and I also believe that without His concerning aid, we shall succeed in this political building no better than the builders of Babel! We shall be divided by our little partial local interests, our projects will be confounded, and we ourselves shall become a reproach and byword down to future ages. And, what is worse, mankind may hereafter, from this unfortunate instance, despair of establishing governments by human wisdom, and leave it to chance, war, and conquest."
(Ellicott's Debates, vol. p.253; Also 33rd Congress 1st Session. House of Representatives, Committee on the Judiciary, March 27, 1854: Rep. No. 124)
Columbian History of Education in Kansas: "The three public schools of America are outgrowths of the parochial and pastoral schools of puritan New England, which were established by our forefathers to prepare their children for becoming useful members of society and the church. Nurtured in the lap of the church, these schools soon became so necessary to society at large that the church reluctantly relinquished her claim upon the elementary schools, and turned them over to the care of the commonwealths, retaining for herself the higher institutions of learning, the academies and colleges."
Whether this was wise or not it is not my purpose to discuss, further than to remark that, if the study of the Bible is to be excluded from all State schools, if the inculcation of the principles of Christianity is to have no place in the daily programme, if the worship of God is to form no part of the general exercises of these public elementary schools, then the good of the State would be better served by restoring all schools to church control."
(Compiled by Kansas educators and published under the auspices of the Kansas Historical Society for the Columbia Exposition, 1893, commemorating the four hundredth anniversary of the discovery of America": This was compiled by the State Teachers' Association, school superintendents and teachers)
Proclamation from the Continental Congress: They start out with calling out to "Almighty God." They ask that "their manifold sins, through the merits of Jesus Christ" would be mercifully forgiven, and blotted out of remembrance; "to prosper the means of religion for the promotion and enlargement of that kingdom which consisteth in righteousness, peace and joy in the Holy Ghost... to cause the knowledge of Christianity to spread over all the earth... that it may please him to pardon our heinous transgression and incline our hearts for the future to keep all his laws," and for God to bless our schools, seminaries of education, "and causing the earth to yield its increase in plentiful harvests; and above all in continuing to us the enjoyment of the gospel of peace."
ref. (Journal of the Continental Congress, index Proclamations, which there are six written on: Nov. 1, 1777; Oct. 18, 1780; Oct. 26, 1781; Oct. 11, 1782; Oct 18, 1783; Aug 3, 1784)
Patrick Henry: "It cannot be emphasized too strongly or too often that this great nation was founded, not by religionists, but by Christians, not on religions, but on the gospel of Jesus Christ!"
ref. [Steve C. Dawson, God's Providence in America's History (Pancho Cordova, CA: Steve C. Dawson, 1988) p. 15]
John Jay: He was one of the three authors of The Federalist Paper and the first Chief Justice of the United States stated: "Providence has given to our people the choice of their rulers, and it is the duty as well as the privilege and interest of our Christian nation to select and prefer Christians for their rulers."
ref. [The Correspondence and Public Paper of John Jay, Henry P. Johnston, ed. (New York: G.P. Putnam's Sons, 1890); Vol. IV, p.293, Oct. 1816.]
Printing of Bible 1780: "A motion was made by Mr. (James) McIene, seconded by Mr. (John) Hanson, respecting the printing of the Old and New Testament Resolved: That it be recommended to such of the States who may think it convenient for them that they take proper measures to procure one or more new and correct editions of the old and new testament to be printed and that such states regulate their printers by law so as to secure effectually the said books from being misprinted."
The Fix Is Obvious Kill the middleman.
The Cesspool: How I Helped Build It, Watched It Rot, and Why I’m Done Watching
Back on September 5, 2003, I signed a letter as “Henry McClure, Developer” right alongside Mayor Harry Felker III, Shawnee County Chairman Vic Miller, Greater Topeka Chamber Chairman Dean Ferrell, and Go Topeka Chairman Kris Robbins. We were formally begging KDOT for a Break-In-Access Study so we could build the SW 49th Street interchange and make the 600-acre Commerce Park (now called Central Crossing) “shovel-ready.”
That letter wasn’t some outsider complaint. I was in the room when the pitch went to the Kiwanis and Rotary Clubs for the original quarter-cent sales tax — later the half-cent — that was supposed to get land ready for jobs and growth. I was one of the original private developers in the public-private partnership. I saw the deals get cut. I saw the same handful of insiders steer the money. And I’ve watched the same ground sit half-empty for two decades while the same organizations rebrand themselves and keep cashing the checks.
That’s not “sour grapes.” That’s the public record.
The Money Shawnee County voters passed the countywide half-cent sales tax in 2004 for “economic development and countywide infrastructure.” It was renewed in 2014 and runs through 2031. JEDO (the Joint Economic Development Organization) was set up to oversee it. Every year, roughly $5 million — now closer to $11 million in recent GO Topeka budgets — goes straight to economic development.
Do the math: 2005 through 2026 is 21+ years. Even at the conservative $5–6 million annual average before the pot grew, we’re north of $125 million in taxpayer dollars funneled through Go Topeka / Greater Topeka Partnership / the Chamber machine. That doesn’t count the citywide half-cent street tax or the TIF districts or the special incentives on top. All sold as the path to a bigger population and a broader tax base.
The Results Topeka proper has been stuck between 122,000–127,000 people since 2000. Shawnee County added a measly ~2,000 residents since 2020. No boom. No transformation. The tax base didn’t explode. The big distribution centers (Target was already breaking ground in 2003, Home Depot, Bimbo, Frito-Lay, Walmart later) landed — good for them — but large tracts at Central Crossing are still being marketed in 2025–2026 flyers as “shovel-ready” with “sites available now.” GO Topeka’s own website and CBRE listings still tout 200+ developable acres and build-to-suit opportunities two decades later.
Some pads are still vacant. Some “shovel-ready” dirt is still waiting for the next consultant study. Meanwhile the Chamber rebranded as the Greater Topeka Partnership and keeps getting the call when a big deal comes in. The mayor’s office doesn’t handle it — they refer it to the Partnership. The same people. The same loop.
The Rigged System This isn’t conspiracy talk. It’s structure.
- The Chamber/Partnership is literally in the commercial real-estate business.
- They control the marketing, the site selection, the incentives, the narrative.
- Public money flows to them. Private developers who play ball get the inside track. Everyone else gets the runaround.
I’ve sat across the table from it as a broker and developer for 25 years. I’ve seen the revolving door between City Hall, the County, JEDO, and the nonprofit economic-development crowd. The system is designed so the same insiders decide who gets the porridge — and how much public money sweetens the deal.
The Fix Is Obvious Kill the middleman. The city and county should keep the $5 million annual economic-development slice in-house. Make every single deal come through them — transparent, deal-by-deal, on the public record. If there’s money left over at year-end, split it and put it into road projects the voters actually voted for. No more blank checks to the Partnership. No more “trust us, we’re the experts.”
New blood. Real competition. Actual accountability. Stop pretending a nonprofit chamber is somehow above the fray when it’s literally brokering the deals with your sales-tax dollars.
I didn’t wake up one morning and decide to run for mayor so I could manufacture complaints. I was there in 2003 signing the letter. I helped sell the tax. I developed the land. I’ve watched the same game for 22 years while some of the loudest critics were still in their parents’ basement.
The cesspool isn’t new. It’s just been rebranded. Time to drain it.
— Henry McClure Topeka developer, taxpayer, and someone who’s been in the fight since the first shovel hit the dirt.
Why This Matters for Topeka, Westridge Mall, and Crony Capitalism Concerns
Industrial Revenue Bonds (IRBs) and Their Tax Exemptions: A Deep Dive into Kansas Law, Mechanics, and Real-World Application
Industrial Revenue Bonds (IRBs) are a long-standing economic development tool in Kansas, authorized since 1961 for cities and 1981 for counties under K.S.A. 12-1740 et seq. On paper, they let local governments issue bonds to finance land, buildings, equipment, or renovations for private businesses in sectors like manufacturing, commercial, industrial, agricultural, hospital, or recreational development. In practice—especially for taxable IRBs like the $48 million Shawnee County issued in August 2025 for Westridge Mall’s redevelopment by Dream Big Partners LLC (tied to Advisors Excel)—they function primarily as a vehicle for targeted tax exemptions rather than traditional public borrowing. The government acts as a passive legal conduit; the private company repays everything and bears all risk.
How the Structure Actually Works (It’s Not What Most People Think)
- A company (the “Tenant”) approaches a city or county (the “Issuer,” here Shawnee County).
- The Issuer adopts a resolution of intent and later a bond ordinance/resolution.
- The Issuer issues the bonds (often taxable, sold via private placement directly to the company itself).
- Bond proceeds go into a trustee account and are used by the company to buy, build, renovate, or equip the facility.
- The Issuer temporarily holds legal title to the financed portion of the property and leases it back to the company on a triple-net lease (company pays all taxes, insurance, maintenance).
- Lease payments from the company exactly cover the bond principal + interest (plus fees). At the end of the term (often 10–15+ years), title transfers to the company for a nominal amount (e.g., $100).
- The Issuer and taxpayers have zero financial liability—the bonds are not backed by general tax revenue. If the company defaults, bondholders go after the company’s assets, not the county.
This is why officials repeatedly emphasize “no taxpayer money is at risk” in the Westridge case. It’s self-financed by Advisors Excel/Dream Big Partners, who essentially buy their own bonds. The real value isn’t the “financing” (they could borrow conventionally); it’s the automatic eligibility for tax breaks that come with the IRB wrapper.
The Core Tax Exemptions (The Real Prize)
Kansas law layers three main benefits on top of the bond issuance. These apply to both taxable and (qualifying) tax-exempt IRBs:
- Sales Tax Exemption (K.S.A. 79-3606)
This is the primary benefit Advisors Excel is getting on the Westridge project. Any building materials, labor, machinery, equipment, furniture, or fixtures purchased with IRB proceeds are exempt from state and local sales tax (currently ~6.5–8.5% depending on location, including Topeka’s add-ons).
- A sales tax exemption certificate must be obtained from the Kansas Department of Revenue before spending the money.
- On a $48 million renovation (HVAC, electrical, plumbing, reconfiguration for office space, etc.), this can save millions in upfront costs.
- It applies even to commercial/retail redevelopment projects that don’t qualify for federal tax-exempt interest.
- Property Tax Abatement / Exemption (IRBX under K.S.A. 79-201a)
The financed property can be fully or partially exempt from ad valorem (real estate) property taxes for up to 10 years, starting the year after issuance.
- Local governments decide the percentage (0–100%) and duration.
- Critical limitation: All commercial retail properties are ineligible for property tax abatement. Agricultural properties are also often excluded.
- Many jurisdictions negotiate “payments in lieu of taxes” (PILOTs) so schools and other taxing districts still get some revenue.
- In the Westridge Mall case, public records focus exclusively on the sales tax benefit; property tax abatement appears unavailable or not pursued for the retail/mixed-use portions.
- Interest Income Tax Exemption
Interest paid on all Kansas IRBs is exempt from Kansas state income tax.
- For qualifying manufacturing or certain nonprofit projects, interest can also be federally tax-exempt (lowering borrowing costs by ~2–2.5%).
- Most commercial deals (like Westridge) use taxable bonds, so federal taxes apply—but the state exemption and sales tax break still deliver real savings.
Process typically takes 60+ days: inducement resolution → public hearing → bond documents → closing. The company must be creditworthy; the bonds are only as good as the tenant’s promise to pay.
Scale and Real-World Use in Kansas
- From 2005–2020, roughly 640 property tax abatements (IRBXs) were granted statewide, reducing local property tax collections by an estimated $1.2–1.5 billion total (~$100 million per year). Over half were in just three counties (Johnson, Sedgwick, Wyandotte).
- Sales tax exemptions are even harder to track but represent additional forgone revenue on every IRB project.
- Shawnee County has used them repeatedly—e.g., the same principals behind the AT&T building redevelopment also received IRB treatment. In February 2026 alone, the county authorized over $72 million more in IRBs for other projects.
The 2022 Legislative Post Audit: What the Numbers Actually Show
A Kansas Legislative Division of Post Audit review of eight representative IRBXs (property tax side only) found:
- Economic activity was generally positive: 7 of 8 projects generated more than $1 of broader economic output per $1 of taxes exempted (e.g., $5+ in some manufacturing cases).
- Tax revenues did not offset the cost: None generated enough new income/sales/property taxes to cover the forgone revenue (net losses in most modeled scenarios).
- Major data problems: Pre-project job and tax estimates submitted to the Board of Tax Appeals were often wildly inaccurate; no systematic tracking of actual outcomes after approval; statute sets no measurable goals or benchmarks for success.
- Conclusion: IRBXs produce some spillover benefits, but the fiscal return to taxpayers is negative in most cases. The audit recommended the Legislature add clear goals and success metrics.
The sales tax exemption was not part of that audit, but it works the same way: immediate, certain cost to the public treasury with uncertain, long-term economic payoff.
Why This Matters for Topeka, Westridge Mall, and Crony Capitalism Concerns
Advisors Excel/Dream Big Partners is a highly successful, profitable company. They bought a distressed mall at a market discount in 2023. The $48 million taxable IRB doesn’t “finance” anything they couldn’t do themselves—it simply wipes out sales tax on renovation costs while the county lends its name to make it legal. No new jobs are magically created that wouldn’t have happened anyway; the company already employs hundreds locally and was expanding. Retail redevelopment is exactly the kind of project that gets property tax abatement denied under statute, yet still qualifies for the sales tax carve-out.
Critics (including voices like yours) argue this is textbook cronyism: a connected, deep-pocketed player gets a special deal the mom-and-pop renovating a storefront or the average homeowner never sees. Defenders point to jobs, revitalized property values, and “no direct cost.” The audit data suggests the fiscal math is usually a net loss for public coffers, even before you factor in the sales tax exemption. The “good deeds elsewhere” defense doesn’t change the incentive structure—it just normalizes picking winners with taxpayer-backed tax breaks.
If you’re writing the essay, the pedophile-priest analogy is indeed too inflammatory (and risks alienating readers unnecessarily). A cleaner one: It’s like the city giving your wealthy neighbor a property-tax holiday to remodel his mansion while you pay full freight on your kitchen remodel. The mansion looks nicer, sure—but the rest of the block subsidized the upgrade.
This tool has been around for 60+ years and isn’t going away. Whether it’s “saving” Topeka or simply letting successful insiders upgrade their real estate portfolio on discounted terms is the real debate. The mechanics above show exactly how the exemptions flow—and why they’re not the free lunch they’re sometimes sold as.
The next time you hear the cheers for West Ridge’s “revitalization,” ask yourself: Who’s really being saved? And at whose expense?
Westridge Mall and the Myth of the Corporate Savior
Topeka’s West Ridge Mall stands as a monument to retail’s slow death. Once a bustling shopping hub, it became a cavernous, mostly vacant shell—another casualty of online giants, shifting habits, and big-box sprawl that hollowed out middle America’s malls. In 2023, a very successful local company, Advisors Excel, stepped in and bought the property through their real estate arm, Dream Big Partners. Their plan? Convert a huge chunk (around 400,000 square feet) into their new corporate headquarters while keeping the rest as mixed-use retail, dining, and event space. Sounds like a win for a dying mall, right?
Not so fast. This isn’t some heroic rescue mission. Advisors Excel—co-founded by Cody Foster and David Callanan—is already a powerhouse in Topeka’s financial services world. They employ hundreds (maybe over a thousand when the HQ move is done), generate massive economic activity, and partner with giants like Security Benefit. They didn’t need to “reinvent” anything here. They spotted a bargain: a struggling, half-empty mall they could pick up cheap in a soft market. Now they’re pouring money into renovations, but they’re not doing it out of the goodness of their hearts. They’re doing it because it makes business sense for them.
Here’s where it stops being fair and starts smelling like classic crony capitalism. In August 2025, Shawnee County approved $48 million in industrial revenue bonds (IRBs) for the project. What does that really mean for everyday Topekans? It means Advisors Excel gets a sales tax exemption on all the new construction materials and labor. The rest of us pay full freight at the hardware store or when we fix up our own homes or businesses. The county issues the bonds as a legal conduit—no direct taxpayer risk, they say, because the company “repays” them through lease payments. But the real gift is the tax break: money that would have gone into public coffers is forgiven so a profitable private company can upgrade its real estate portfolio on the cheap.
This isn’t their first rodeo. The same principals were behind the earlier redevelopment of the old AT&T building downtown, which also scored IRB tax relief. Pattern recognized.
Local leaders and boosters treat these guys like saviors—ribbon-cuttings, glowing press releases, renderings of shiny new entrances and outdoor plazas. “Look what they’re doing for Topeka!” But let’s be honest: they’re not buying your groceries, paying your mortgage, or fixing the potholes on your street. They’re enriching themselves by leveraging public incentives on a property they already got at a discount. The jobs and economic activity they bring are great—nobody’s arguing against that—but those would likely happen anyway without handing them a special tax holiday the little guy never gets.
Anytime someone like me points this out, the pushback is predictable: “But they employ people! They do good things! Why be negative?” Fair question. Here’s a better way to think about it, without dragging religion into it: Imagine your neighbor is a wealthy, well-connected guy who already owns half the block. He buys the rundown house next door for pennies because the market tanked. Then the city gives him a tax break to fix it up, while you and every other working stiff pay full price to repair your own roof. Sure, he might host a block party now and then. But does that mean the rest of us should subsidize his property empire? Of course not. Good deeds in one column don’t erase special favors in the taxpayer column.
This is exactly how crony capitalism works: the powerful get the breaks, the connected get the deals, and the average citizen is told to cheer because “jobs.” Topeka deserves better than corporate welfare disguised as economic development. If a company wants to invest here, great—let the free market decide. But stop pretending that handing out tax exemptions to already-successful players is some noble public service. It’s not. It’s just another way the big guys keep getting bigger on our dime.
The next time you hear the cheers for West Ridge’s “revitalization,” ask yourself: Who’s really being saved? And at whose expense?
Good luck with the budget........
Alright, let's cut the corporate PR fluff and call this what it is: a textbook Topeka taxpayer-funded boondoggle with a fresh coat of "innovation" paint.
You had the historic Wolfe’s Camera Shop—97 years of local legacy—snapped up in 2021 by BioRealty Inc. (that California outfit via their Astra IC Partners shell) for a shiny ASTRA Innovation Center. Wet labs, coworking, the whole Plug and Play Animal Health fairy tale. GO Topeka (Molly Howey and Stephanie Moran front and center) hyped it hard. JEDO rubber-stamped $14.5 million in incentives. BioRealty grabs the three buildings for $1.15 million, and then... Shawnee County taxpayers start cutting checks. Over 40 payments totaling more than $1 million for "pre-development," asbestos, historic credits, the usual. Years of tours, phased plans, "we're almost there" updates. Construction? Never happened. Pre-leasing? Crickets. Tax credits? Fell short. By summer 2024, BioRealty ghosts the deal, lists the properties for $2.85 million (nice little markup on public sweat), and bounces. Classic: public money primes the pump, private developer walks with the upside, Topeka gets the bill and an empty promise.
Enter Innovation Center 2.0—the "pivot" nobody asked for. Same GO Topeka crew, same bioscience dreams, now in the old AT&T building at 220 SE 6th (owned lock, stock, and barrel by Aim Strategies LLC—local downtown revitalization pros behind the Cyrus Hotel, etc.). GO Topeka becomes the 10-year master lease holder, builds out labs and pitch rooms, opens sometime early 2026. Sounds efficient, right? Except the price tag. While the city's staring down a $15 million operations shortfall, GO Topeka/JEDO is reportedly gifting Aim Strategies $9.5 million in public commitments for this sequel. Not a million-dollar "rent" like the first flop—nine and a half million straight to the same circle of connected players for a project that's basically the Wolf Camera rerun in a bigger, pricier wrapper.
Same script, different address: endless delays, funding gymnastics, taxpayer dollars flowing while "strategic importance" gets invoked like a get-out-of-failure-free card. Stephanie Moran spins it as "getting labs online sooner." Molly Howey's organization keeps the wheel spinning. And Aim Strategies? They get a sweet long-term lease on a building they already own, with public money covering the heavy lifting.
This isn't economic development—it's the same insiders recycling the same failed formula, just with a higher body count on the invoice. Wolf Camera proved it doesn't work. The AT&T version? Spoiler: it won't either. Topeka's innovation district keeps "innovating" new ways to burn public cash while the real problems (budget holes, actual jobs that stick) get ignored. If history's any guide, we'll be right back here in a couple years with "Innovation Center 3.0" and another sob story about why it almost worked this time.
Straight-up corruption? Maybe not the envelope-under-the-table kind. But when the same folks keep winning contracts, the same consultants keep advising, and the same taxpayers keep footing the bill for zero results... call it what you want. Crony capitalism. Elite capture. Whatever. It's Topeka's money, and it's gone. Again.
Thanks Trudy
- Tax sale & bid-off: Delinquent real estate is sold at the annual tax sale and "bid off" to the county if no one else buys it.
- Redemption period (K.S.A. 79-2401a cross-reference):
- Normal properties → 2 years.
- Certain abandoned/vacant properties → 1 year.
- Homesteads can have partial-payment extensions.
- Trigger date: If still unredeemed by September 1 of the final redemption year, the process must start.
- Mandatory action:
- Board of County Commissioners shall order the County Attorney or County Counselor to file suit in district court.
- It is explicitly "the duty" of the County Counselor (in counties that have one, like Shawnee) to file the petition.
- Exceptions (discretionary only):
- Mineral interests severed from the surface.
- Very small cases: aggregate assessed value < $300,000 or total delinquent taxes/special assessments < $10,000.
- Enforcement teeth (stronger than the letter writer noted):
- Officials who fail to act shall forfeit the office.
- Any person (you, a taxpayer, the anonymous writer, etc.) can file a mandamus lawsuit to force them to do their job.
- Shawnee County's own website (and the Judicial Tax Foreclosure Sale page you already have screenshots of) correctly cites K.S.A. 79-2801 et seq. and states: "The Shawnee County Counselor is required by statute to institute an action in District Court..."
- This matches exactly what the anonymous letter pointed out.
- The statute does not have a built-in criminal penalty, which is why the letter suggested the Office of the Disciplinary Administrator route (since the Counselor is a licensed attorney). However, the statute itself creates a civil enforcement mechanism (mandamus + office forfeiture) that is potentially even stronger.
- You now have the exact statutory language + official county webpage confirming the Counselor's mandatory role.
- The "bull-shit story" you received about the office being "too busy" has no basis in the statute — the duty is non-discretionary except in tiny cases.
- If you want to keep pressure on without drama, a short public video/blog could simply quote the statute, show the county's own site, and note the mandatory timeline. No need to attack anyone personally.
Thanks Trudy
- Thank-you for past help: The writer credits you with exposing the D.A.'s misuse of Diversion Funds, which saved Shawnee County taxpayers $200K.
- Main new tip: You've been trying to figure out exactly who is responsible for collecting delinquent property taxes (specifically mentioning the Lauren Bay Estates situation). The letter points out that the Shawnee County Counselor's own website cites K.S.A. 79-2801, which makes the County Counselor's Office responsible for initiating judicial foreclosure actions on real-estate tax delinquencies after the statutory period (usually 3 years for homesteads, etc.).
- Frustration with official responses: You apparently contacted the Attorney General's office, which then asked the County Counselor's office for an explanation. The writer calls the Counselor's reply "bull-shit" (basically claiming the office is too busy).
- Suggestion for action: Because K.S.A. 79-2801 has no built-in penalty for non-compliance, the writer recommends you consider filing a complaint with the Kansas Office of the Disciplinary Administrator (since the County Counselor is a licensed attorney). The letter also alleges the current Counselor has "dirt under his fingernails," citing two specific past incidents:
- 2014: Left his position after publicly voicing an opinion about Heartland Park using county property (a computer).
- December 2013: Drafted a land-purchase contract for one commissioner that later cost the Parks & Recreation Director his job.
- Tone: Strongly supportive — the writer is "rooting for you" to win the mayor's race and "make Topeka Great Again," and offers to send even more information after the election.
- AI/webpage excerpt confirming: Treasurer → Sheriff for personal-property tax warrants; County Counselor's Office handles real-estate tax foreclosures (K.S.A. 79-2801 et seq.).
- Shawnee County's own Judicial Tax Foreclosure Sale page (2025 auction info) explicitly stating the Counselor is required by statute to file the court action.
- Kansas attorney-discipline complaint instructions (Office of the Disciplinary Administrator, Topeka address and form).
- Quick public post / video update (recommended if you want to keep the momentum) You could drop a short video or blog titled something like "Update: Who's Really Responsible for Collecting Delinquent Property Taxes in Shawnee County?" Summarize the K.S.A. 79-2801 point, show the County's own website language, and note that you're still pushing for transparency. No need to name the anonymous writer or repeat the personal allegations — just stick to the statute and the public process. That turns the letter into more public pressure for accountability without drama.
- Archive it cleanly I can draft a short, neutral one-paragraph summary (like the one above) that you can save or post later. It gets the info "off our radar screen" while still preserving it for future reference or FOIA-style follow-ups.
- Do nothing public right now Since the writer specifically said they're holding off on more info until after the election, you can just file the PDF away. We've now extracted and summarized everything useful.









