Burlington hawk-eye. [volume] (Burlington, Iowa) 1845-185?, 1851-07-17
II, 1851.
~ Coas-Rsvsnus and Taxation.

M Cods-Rsvsnus and Taxation.
The County Court on the 4th Monday Of July,
,.v;es the following taxes on the assessed value
& The taxable property Of the county:
ror STATE Revenue, three mills on the dollar.
ror ordinary County Rerenue, including the
mort Of the poor, not more than six mills on
A. dollar, and poll tax Of fifty cents.
ror Schools, not less than one half mill, nor
- than ono mill and half on the dollar.
~ n,cds, poll tax of not less than one nor
-. th.n two dollars annually, and property
~ al not less than one. nor more than three mills
= ~ dollar, unless higher rate has been estab-
r.h..l by 1 vote Of the people Of the county. A
s.,e;al Tar may be levied BY the County Court,
- more than one mill on the dollar in any one
,e.r. for building bridge, too expensive to De
s.;r from the ordinary road fund.-
ne following property is exempt from taxa
~. property Of the United States and Of this
e,ae. fincluding University and School lands;l
\. prcperty Of county, township. incorporated
49,, and school district when devoted to the pub
4. - and not held for pecuniary prof; public
.,.ucas and burying PAGES; fire engines and hou-
=. u,ed by Ere companies. for meetings, &c.
4. rounds and buildings Of library scientific be
,.,olent and religious institutions not used for
,ecuniary profit, together with their books, ap-
,.r,tu., &C., and their money and credits;-wool
shom and crops harvested within one year previ-
q. a lstinr-prrate Libraries less than 500.
hmilv pictures, and household and kitchen furni-
re necessary for the family; the polls or estates
q 10th. Of aged and infirm persons-and mutual
Insurance companies.
All other property heretofore taxed is still sab
- 10 taxation, including bank bills and money
vhsthe- in possession or on deposite; money, pro-
pertv or labor due from solvent debtors on con-
tract or Judgment, and whether in this State or
acknowledges and other like securities and ac-
counts bearing interes' stock or shares in any
bank or company Incorporated or otherwise,
whether situate in this State or no; public stock
Or loans; household furniture, watches lewelry;
carriages, wagons, carts, drays. sleds and ali
kinds Of vehicles; boats aud vessels whsthsr nav
eating the waters Of this State or not, if owned
wholly or in part by persons in this STATE; annu-
i6es, but not including pensions from the U. s.,
mr. salaries for services 10 be rendered; every
elain or demand for money, labor or other vasu-
BE thing; and all money in property Of any kind,
,nd secured BY deed, mortgage or otherwise, ex-
eept pensions.
An personal property is to be Listed and taxed
a The first day Of March in each year, in the
county in which The owner theniives;if the own
9lives out Of the State it is to be listed and tax
a where il may then be situated. Commss;or
merchants, and persons selling on Commission
,nd cousignees authorized to sell, when the own
Ct does not reside in the State, are for the purpo
Is Of taxation, deemed the owners Of the proper
y in their possession.
The property Of all Corporations is taxed thro
The shares cf stockholders; and wh.n the stock
holders are non resident, their interests are taSee
ID the county in which is the terminus Of the i'm
peovemcnt. Insurance companies are taxed on
per cent, for county purposes, and one per cent.
for State purposes, upon the amount Of premium
received during the previous year.
All property is assessed at its true value in mo
ney at private sale, having regard to all The elc
ments Of its value. Bank paper and stock in cor
porations may be listed at thei. .urrent value AM
rate. Credits, at such sum, as tie owner think
viii Be realized from them. Annuities at thei
worth in money. In giving in his taxable mon
ey and credits, each person is entitled to dedat
ftsn Tie gross amount all debts in good faith or
~ by him, and all such security debts as h
thinks be is legally bound, and may be liable
pay, on account Of the inability of the principa
debtor to pay.
Merchants are to list for taxation the averag
value Of the property in their possession or cor
troll for sale, during the year next previous TO tn
time Of the listing. Manufacturers shall list tn
average value of the property in their hands aa'
ing the year, for the purpose of adding to the val
ue thereof by any process of manufacturing, pu
riding, or by the combination OF different mate
rails for the purpose Of profit.
The Assessor on or before the lst Of March j
each year, leaves with each person in his count,
awritten notice requiring him to make out an
return to the Assessor by the goth Of Mrch.
lst Of his property subject to taxation, the Asses
cor leaves also blank form on which the list
tobe made. This list when made oat, each pei
son is required to sign, and swear to its corTec
ness. These lists are returned by the Assesse
to the County office, where they are required
be preserved.
The value Of the property listed is fixed by Il
Assessor, except money, credits, &C., valued !
the owner.
The County Judge, Clerk and Treasurer COZ
stitate county board for the correction of Il
Assessment Roll; and between the first Of Jur
and I'd Monday Of July, any person aggrievt
may apply. TO the board TO have his assessncl
corrected.