Iowa territorial gazette and advertiser. [volume] (Burlington, Iowa Territory [Iowa]) 1840-1846, 1844-03-23

By JAa1Es CrARKrl 80 .a .s s. s.s'. beg .9ase
s.s.'.s . - =. Revenue Law. 9 q 2 -
@ AN ACT provide collecting Public R.veDo.
THE ASSESSOR, ELECTION DUTIES Ann Do pourn be
rsscrros l. Be aenad tie Council and Hons, 81
As Territory q oru That there shall be elected On the 6,st
Monday o April in each by the qualified each township
his from the Pi h econ snd , we
successor elected and qua6ed and shall perform all duties that
Each assessor before entering upon Of his Office
shall sye bond with two Or more securities to the acceptance the
township trustees IN counties not organized into tonsf az t
county the Of dollars payable tn
sad trustees county and tie faithful
and impartial performance of his according to law. which J
shall be deposited with the township or the clerk Of the hrd
Of county commissioners in counties not organized pre-
g. If any assessor give bond and security as
the preceding section within ten days after his elections his pce
In all assessor shall become vacant
y death removal from the township precinct resignation failure
precinct requires that such vacancy shall be filed next an
nna seclon the trustees county be-
appoint suitable the township precinct
s. The person appointed shall give bond as required The
second section and hold his Office next annual
until bus successor elected and qualified nsn3S
D. SUIT may Be Instituted the Of the obecs
bond Of the assessor either the territory county township or
person injured y ms misconduct in office for the Of any
S7 The shall allowed one dollar and ftv cents m
the county shall satisfied he has been
u ana employed in the discharge his duties be paid
Ss Any person or appointed to the office Of
who shall neglect een shall forfeit and S tas
county the of five dollars recovered in the name Of the
county before any justice Of the peace Of the township precinct
demand pay over the same into he
treasury Provided That shall be compelled serve as asses
any two years in succession. a-d arta M - - 80 ~
w ae OF PROPERTY SUBJECT TO TAXATION en- saao9 "
SEO g. poll tax be more than fifty cents
each male the age twenty years. in the COUNTY
he he shall be an nabitant the first May for county
fssPesess sass ie7as.,1 '
Sse TO- All real and personal estate Of whatever kind shall h
assessed and taxable, save 's3 - PSI e'-S'
Fr The property the United States and Of this Territory:
bic and G hss s Or s m.g IS
under the laws Of this Territory and estate belonging 70
poses SIS for which iLsy were Incorporated; sa
Ihs household furniture of person. notssxceeng
eae hundred dollars IN vaue and also his
m An farming utensils mechanics tools and nrva,e Enr,-
rs except where they exceed in value dollars in
which case the that shall be taxed; - -
., Ss All houses Of religious worship and the lot or lots
ure within such houses all burial grounds tombs rights
1 All mules horses and neat cattle less than one old
and all swine and sheep less than old; 10 oa
nmv and M nav II he Peons Mno ~ reason
20 contribute towards the public charges always
subject the ratification by the board Of county com
missioners. "1 - -" -
ssc H. AN estate be assessed in the town.
snip precinct where the who shall be Ell
Their the owner thereof day Nav; and
in cases Of real estate the mogagor SHALL for the pur
poses Of taxation be deemed to be the owner.
Sec r. All personal estate within this Territory subject 10
shall except IN the enumerated the following section
be assessed to the township prcnct where he shall
be an lnhabitant on the said first day of Nav. 7H y
S H. The excepted preceding section
frs AL goods and merchandise or any other stock in
trade in townships precincts Territory other than
where the owners reside shall be taxed those townships or ur
cicas the owners hire occupy stores shops therein
not be taxable where the reside a a'i 1
sody All machinery employed any branch Of
and belonging corporation private company individuals
shall be assessed such corporation company individual where
such machinery be situated employed. -Ta8r 5ss Ssh Az
Ihy: All horses, mules, cattle sheep swine lacks i'm
ns throughout the townships precincts other than
where the owners rcsd shall be assessed the
townships or Precncts where they kept - NOT s.,
fofA An personal property belonging minors under guar
danshp shall be assessed the guardian township
Where ne a nhabitant and the personal property other
persons under guardianship shall guardian the
townsp or precinct where the inhabisnt.
fyd The personal of deceased persons which shall be
inc hands their executors distributed
shall be assessed the the
precincts where the deceased last dwe they give
nce to the that the distributed and paid over
to the parties interested therein. e @faGy
Sc. IA When personal pledged shalt
@ ne taxation be deemed the property Of the who
SEo Is The undivided any deceased person NAV be
assessed to the heirs devsee of such
any Of the heirs or devses by until they shall given
hoce to the assessor Of the division of the
devssees and such heir
dessecs their proportions thereof when paid by
Ssc l6 Prtners other business whether resi-
ag IN NE u different townships precincts jointly
under their partnership the township or precinct where
business carried for all the personal property employed