The difference in performance between Indiana and Illinois governments is truly difficult to grasp. Indiana has announced a $360 Million surplus that will allow it to give a credit of $111 to all taxpayers in the state.  Illinois faces never-ending tax increases and accumulated bills over $200 Billion. Illinois blames the recession. Illinois says it provides superior services.  Can anybody still say such things with a straight face? When Indiana Governor Mitch Daniels visited Chicago two years ago promoting his state, I asked him myself what he attributed the differences in Illinois’ and Indiana’s fiscal performance to.  Without hesitation,