Iowa territorial gazette and advertiser. [volume] (Burlington, Iowa Territory [Iowa]) 1840-1846, 1844-02-24
New Revenue Law.

The Iowa City Standard Of the 18th inst. gives
the following as ''the most striking provisions
ofthe new revenue law:
Each township Cor precinct) is TO elect an as
SCISSOR, who is to receive 81 30 per day, and no
person is to be compelled to serve as assessor for
two years in succession. The Treasurer of the
county is to be Collector, and receive five per
cent upon all moneys received and discussed by
him, together with Constables fees and mileage
in case Of making distress and sale. All proper
ty to be assessed at its cash value, taking into
consideration the quality Of the land and all local
advantages; the following to be exempted: pro-
perty of the United States and of the Territory;
the personal property of all incorporated literary
and charitable associatons-and real estate ac-
tually occupied by them for the purposes Of their
creation; all churches and burial grounds; one
hundred dollars worth of household furniture,
and farming utensils, mechanics tools and private
libaries, except when they exceed in value
500; horses and cattle under one year, and swine
and sheep under six months. The amount of tax
that the County Commissioners may levy for
county purposes is mills upon dollar. A poll
tax Of not more than 80 cents may be levied upon
each male person over u; but the polls and es-
tate of persons who by reason of age, infrmity
and poverty, may in the judgment ofthe assessors
be unable to contribute towards the public charges
may be by them exempted from taxation: such
Judgment being subject to the reversal or ratifca-
ton of the County Commissioners. The asses
sor is to commence his assessment on or before
the Sd day of May, and on or before the 18th oil
June make return to the Commissioners Clerk.
The Board of Commissioners to hold an annual
meeting on the first Monday in July, for the pur.
poses Of equalization and levyng the county tax
The tax-list to be delivered to the Treasurer on
or before the Sd Monday in August, who is ia
give notice to attend in each township or precnc,
at the place Of holding elections. upon some day
in September, for the purpose of receiving taxes
and he is then to attend at his Office at the seat
Justice, during the months Of October, November
and December, for the same purpose. On the
first Monday in January he is to make his return
to the Board of Court Commissioners.
II any person neglect or refuse to pay his tax
then the Treasurer to make distress Of his goods
except from taxation. The property Of tenan
in no case to be subject to distress for the take.
of the property he occupies. All taxes remain.
ing unpaid to draw interest for the first year, a
the rate Of 80 per cent and for the second at 10t
per cent. AT the end Of two years, all Delinquent
lands to be returned to the District Court, which
shall hear the cause, and in default of answer
decree the same to be sold. Property to be re-
deemable at any time before actual sale.
The law contains provision authorizing tn,
revenue of this county for the ensuing year to be
collected by Mr.. WIN. CAMERON, who was elect
ed Collector at the last election.