The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1857-03-07

| ars snd 6f,y ceess G. every Day be I'LL
have been iSihfully md nee ssarily -.
ployed u ~ disshaS1s q - ds.sk of
Sec. 6. The County Judge Of the
proper County upon application 70 him
tor that purpose by the Assessor and
being fully satIs6+d tksa vie nASsessos
.canno. BY faithful and dillgens applica.
ftion Of his time complete the assessesnen,.
Of rue County wi,hin~ Tho time herein
prescribed, shall appoint one OF more
deputies TO as~is, IN the discharge ci
such duty aud the person or pfosoas' -
appointed by said Judge shall before he
or they enter upon the discharge Of their
duty, execute . bo0d to the SAID Judge,
with like conditions IN such sums ~ the
said Judge may fix: and shall also take
aud subscribe aH oath like that ol his
principal. which said bond and oath shalt
be filed with the Judge Of the proper
County. and each dups,ses dia,rict shall
be determined by the said Judge And
coincide with township lines. and his p
po.ntment shall expire upon the compile.
ton upon his assessment aud return, Pro.
vlded tina. no deputy snail be appointed
where the population OF the County shall
no, exceed ten thousand except in case
Of vacancy or inability Of the assessor TO
act. .te asF as ~stsa / #a4 H 49,
Sec. 8. The County Judge shall FUR
nish each Assessor of hrs County with
suitable books properly headed and ra-
led with columns for ench description OF
the person by whom LISTED 10 which to
enter the names Of all persons assessed,
the kind OF property assessed and Its val
ue. on or before the first day Of Februa-
~ IN eacr year. SIS #s
Scc.tl0. The Assessor shalt enter
upon the discharge of the duties of his
office on CT before the first day Of Feb
uary in each year. and shall with the
assistance Of each person assessed, write
10 the book purchased by him for that pur.
pose the name Of each person assessed
the kind OF property assessed and the
valne thereof. including MONIES and
credits and shall return said assessment
book to the Office of the County Judge
OF his County on Oh before the first day
July. aas~e re gre
Sec. H. The real and personal prop.
erty in the State subject to taxation shall
bs assessed in the year 1857 = but real
property is only to be assessed each oil.
teruate year thereafter, Provided tina, IN
each year real estate il not regularly
assessed as may no, be insluded in the
previous assessment.
Sec. l2, Any person refusing to
give 10 all taxable property to the Asses.
scr or TO take The oa.h prescribed by the
lith Section OF thi act when required 10
do so by the Assessor, the assessor shall
proceed and ascertain by the hes, means
he can obtain the kind and value of
taxable property belonging to suc1 per.
son and shall assess the same al doub.
lie its ordinary assessable value.
Sec. l3. The County Judge Of each
County is required to hold a session on
the second Monday Of July aud for two
for two days ,heart,er, each year TO hear
any person who may feel aggrir.ed at
any thing in the assessment OF his pop
er,y aud may correct the same according
to righ, and justice. and imme iiately af.
ter such corrections may have been made
the Judge, Cle,k, Surveyor, Assessor
and Sheriff Of the County who constitute
board for the equalization OF the asses
men, roll shall meet d, the office Of the
Judge and proceed TO equalze said
assessment and i, shall be their du.y 10
add thereto any real estate in said Goun-
ty not nclu ed intne assessment so re.
turned by the assessor and assess aud
value the same.
Sec. II l, is hereby made the du,y
OF the Assessor 10 administer al oath or
affirmation 10 each person assessed to
the effect that he has given IN a full.
true and correc, inventory OF MI the ass
essable properly owned by him and all
such property as may be held by him as
agen, guardian or otherwise. and asses.
sor ia authorized to administer such oa,hs
or affirmation.
Sc Is. Each County Clerk shall n, ar hs
tore the first day Of August A. d. 1857 And
every second year thereafter, make out a. a
transmit by mail or otherwise, TO the Auditor OF
state, An abstract ot the real property in his
county, IN which he shall get forth
tiksT. The number of acres If land In his
eolaty aud The aggregate value Of the same ex-
ciasse Ut town lots returned by tbe assaes,r
" assessors As corrected by the county board Of
equalization
oEG,SD The aggregate value af the real
property 10 each town Ia his county r turned
~ the ASSESSOR " assessors az erected by tn
county board OF equalization and tn. aggregate
value OF personal property In bis county
SIC. 10. lie csGsus beard constituted the
atate board Of .Qlaiz Ition and shall meet A.
the seat vi government On he first Monday OF
September 4. ID 1857 and every second year
thereafter, aud shall lake an oath faithfully and
,mpaftiaily - discha II the duties OF his Ode.
The auditor shall be ex.ofti clio clerk tho board
aud lay before IL ths Abrtrsc \ furnished to him
10y she county clerks ~ required by this sci a d
then tie board shall proceed to ealalx, N
VALUATION OF real property among the several
Counties and towns il The stare according 10 the
existing lava Tor the valuation Of real property
Ia Tue following manner:
iEsf. They snail . Id TO the aggreva ta valu-
aiioa oi real property Of every county which
my shall b.liese to be va'u eiow its proper
VARIATION, such per eentuD in each c.ss as will
rats We same 10 its proper valuation.
akc'sD they shall dtiuct from The aggre
gate Va1a ,tion OF the real property of ev+rv
county ,ch they all believe to he valued
ABOVE its proper valuation such per centum in
each case az will reduce the same to i.s proper
,eluauoa
THIep II they believe that right and jn.tice
req ire The vantion Of real prop rty Of any