The Hawk-eye and Iowa patriot. (Burlington, Iowa) 1839-1843, 1840-02-13

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garnishee, shall operate as conclusive
bar to the right of any such defendant in
execution to recover the amount paid I'M
der this process against any such garni-
shee. "a
Approved January ID, 1910.
AN ACT amendatory to San act for assess.
ing and collecting county revenue"
approved January "a, 1889.
Sec. l. Be it enacted by the Council
and House of Representatives of the Ter
rity of Iowa, That so much of the act
to which this is amendatory as renders
upon real estate subject to
taxation, be and the same is hereby re-
pealed, and it shall be the duty of the
county assessor to assess any real estate
by him assessed at the actual value, which
such real estate would bear without the
Improvements thereupon.
Sec. 2. That no tax on real estate for
the year eighteen hundred and thirty mine,
omitted in the assessment for that year,
shall be levied in the year eighteen hum
dred forty, OH any land purchased from
the United States previous to that period.
Sec. 3. That the county commission
ers, should they deem it necessary, may
annually, at their regular session in July,
or SO soon thereafter as the assessment
roll is filed, levy poll tax not exceeding
one dollar nor-less than fifty cents on ev-
cry qualified voter in the county under
fifty years of age. That part of the Sec
ond section Of the act to which this is a.
mandatory which relates to this subject,
is hereby repealed.
Sec. 4. That so much of the same act
as prohibits merchants and store-keepers
having a license to sell goods, from sell
ling clocks upon their own premises
without special license for that purpose,
be and the same is hereby repealed.
Sec. 5. That the following property is
hereby declared exempt from taxation,
viz: the stock in trade Of any merchant
or storekeeper trading under license
from the county commissioners of the
proper county, school lands or property
of any kind belonging or appertain-
ing to schools, sheep, the property of
all literary or scientific institutions, to-
gether with public buildings and other
property belonging to the Territory.
Sec. 6. That the county commission
ers of any county are hereby empower
ed to extend the time of the county col
lector of such county for making his re-
turns, las prescribed in the fourteenth sec
ton of the act aforesaid to such period
as they may deem requisite, and the said
collector is hereby authorized to proceed
to collect taxes and make sales during the
time of such extension, in the same man
ner as is prescribed in the act aforesaid,
the day of such sales to be appointed by !
the board of county commissioners, att
such times as they may think proper,
conforming in all other respects with the
provisions of the act aforesaid.
Sec. Z. That that part Of the same
act which makes it the duty of the sheriff
or collector to make his returns to the
board Of county commissioners, on the
first Monday of January annually, is
hereby repealed: Provided, that it shall
be the duty of said sheriff or collector to
pay overt to the county treasurer the sums
for taxes as fast as he shall re-
ceive the same.
Sec. s. That when any assessor I'M
any county in this Territory now elected
Or appointed, !or who may be hereafter
elected or appointed under the provisions
Of the act to which this act is amendatory,
has good reason to believe that any per-
son is disposed to equiyocate or unwilling
70 render true account of his or her pro-
perty subject to taxation, such assessor is
hereby empowered, at his discretion, toI
swear such person to give true accounts
If the quality and quantity Of such pro-
oerty according to the best of his or her
and belief. And should any
person when so required refuse to testify
IS aforesaid, such assessor shall ascertain
he taxable property Of such person from
he best information to be derived from
'ther sources; and the person SO refus-
ng to testify shall pay such assessor the
sum OF five dollars, for his extra trouble,
which may be recovered as other debts. |
Sec. 8. That whenever any assessor
elected or appointed as aforesaid, shall
ieem it necessary, he may appoint a dep
ity assessor, to be approved Of by the
board of county commissioners. who shall
AXE an oath before the clerk of such
BOARD for the faithful discharge Of his du-
les, and for whose acts the assessors shall
be personally responsible. i
Sec. 10. That all parts of the act to
which this is amendatory, contradictory
10 this act are hereby repealed.
Approved January IA, 1910. BIS
An act for the reliefof certain territorial
officers.
Sec. l. Be it enacted by the Council
and House of Representatives Of the Ter
'itory of Iowa, That the acts 81 anvil
county officer Of any county within this