Weekly hawk-eye and telegraph. [volume] (Burlington, Iowa) 1855-1857, 1857-03-11
sl9lI|| ]. 400.

N At1.
.|;' ~ J; 4! ' e: A
ID 6osSly: II shi5 slSs 81 az 8 frst Non.
~ ef April 1857, one .aasessos who shail
~ his edee 'anM the fruf Day of January
1858, and until his successor shall BE- elected
srs 49, 49, s. asslss
There shall q elacssa by sthe lss,l 10
srs Of each organized County, in the State
~ the Fret Monday of August, 1857 and ey-
sry fN6 years thereafter one assessor who
IhAn hold his of6cs for two years commence
ing on the 6rst day Of January sfter his cleo.
lion and until his succsssor shall b. elected
md qualified.
B Each Assessor before entering upon the
duties Of his Office, shall give bond 10 the
County Judge Of the proper County, with two
Of more sufficient surities to be approved 81
sAid Judge in the sum OF ave thousand dol
lsfs, conditioned for . faithful dischasgs Of |
the duties Of his Office. which bond shall be |
fled with the County Judge.
= IN Al cases Of vacancies in the Office Of /
Assessor Of any county by death or other
wise, the proper County Judge shall forth I
with appoint suitable person TO GIL such va
cancy, which appointee shall hold said Office
the balance Of the term for which the last in
cumbsnt may have bssn elected or appoint- !
g. Any person elected or appointed An as
SCISSOR - herein provided shall at the time Of
fling his bond with the County Judge take
and subscribe an oath the same in substance
as The condition Of his bond, which said oath
shall be administered by the County Judge
and filed IN his Office
.. Suit may be instituted in the name of
the proper county or in the name of any per-
son injured against the assessor, on his bond
for any neglect on his part to properly dis
charge his Office before any tribunal having
Jurisdiction Of the same and in such suit the
surities shall be made parties, defendant and
judgement may be rendered against them
with their principal.
| Z. The Assessor and Deputy Assessor shall
each be allowed two dollars and fifty cents
for every day he shall have been faithfully
and necessarily employed in the duties of his
Office
s. The County Judge Of the proper Coun-
ty, upon application to him for that purpose
by the Assessor and being fully satisfied
| that the Assessor cannot by faithful and
diligent application Of his time complete the
assessment Of the county, within the time
herein prescribed, shall appoint one or more
deputies to assist him in the discharge of his
duty, and the person or persons 10 appoint
ed by said Judge shall before he or they en-
ter upon the discharge of their duty, execute
bond to the said Judge, with like condi-
tons as that of his principal and with like
surities, in such sums rs the said Judge may
| fix /; and shall also take and subscribe an oath
| like that Of his principal, which said bond
and oath shall be fled with the Judge of the
proper county, and each deputies district
shsll be determined by the said Judge and
coincide with township lines, and his appoint
l1nent shall expire upon the completion upon
| his assessment and return, Provided, that no
deputy shall be appointed where the popu-
lation Of the County shall not exceed ten
thousand except in case Of vacancy or ina
bility of the assessor to act
3. The County Judge shall furnish each
Assessor of his County with suitable books
properly headed and ruled with columns for
each description Of property andits value and
which to entes the names6f all persons as
sessed the kind Of property assessed, and its
value. on or before the first day Of February
in each year..
Isssl To- The Assessor shall enter upon the dis
charge of the duties of his Office on or before
1.-The first day of February in each year, and
shall with the assistance of each person as
sesSed, write in the book purchased him for
that purpose the name Of each person assess
ed the kind of property assessed and the val
ne thereof including monies and credits and
| shall return said assessment book to the Of
/ g., - lid, ,c h
before the first day of July.
II. The real and personal property in this
State subject to taxation shall be assessed in
the year 1s57-but real property is only to
be assessed each alternate year thereafter,
Provided that in each year in which real es-
tate is not regularly assessed the assessor
shall list such real property as may not be
included in the previous assessment
IL. Any person refusing to give in all his
| taxable property to the assessor or to take the
oath prescribed by the l4th Section Of this
act when required to do SO by the assessor,
the assessor shall proceed and ascertain by
| the best means he can obtain the kind and
value Of taxable property belonging to such
person and shall assess the same at double
its ordinary assessable value.
IL. The County Judge of each County is
i reQulreu 10 uOLu SESSION Oh tHo SeCOuu
Monday of July and for two days thereafter,
each year to hear any person who may feel
aggrieved at any thing in the assessment Of
his property and may correct the same ac-
cording to right and justice, and Immediately
after such corrections may have been made
the Judge Clerk, Surveyor, Assessor and
Sheriff Of the County who constitutes board
for the equalization of the assessment roll,
l - n Al La \
| coed to equalize said assessment and it.shall
be their duty to add thereto any real estate
in said County not included in the assessment
so returned by the assessor and assess the
same.
IA 1t is hereby made the duty Of the As
SCISSOR to administer an oath or affirmative to
each person assessed to the effect that he has
given in full true and correct inventory
of all the assessable property owned by him
and all such property as may be held by him
as agent, guardian or otherwise, and any as
SCISSOR is authorized to administer such oath
or affirmation ,s3
Is. Each County Clerk shall, on or before
the first day of August A. D. 1857 and every
second year thereafter, make out and trans
nit by mail or otherwise, to the Auditor of
State, an abstract of the real property in his
county, IN Wntcn ne Snail SET tOrIu.
FIRST. The number of acres of land in his
county and the aggregate value of the same,
exclusive of town lots returned by the asses
sors as corrected by the county board of
equalization.
SECOND. The aggregate value of the real
property in each town in his county returned
by theassessor or assessors as corrected by the
county board of equalization and the aggre-
gate value Of personal property in his coun.
ty.
l6 The census board, constituted the State
board Of equalization and shall meet at the
seat of government on the first Monday Of.
September A. d. 1857, and every second year
thereafter, and shall take an oath faithfully
and impartially to discharge the duties of his
Office The auditor shall be ex-oticio clerk
of the board and shall lay before it the alb:
stracts furnished to him by the County Clerks
as required by this act and then the board
shall proceed to equalize the valuation Of real
property among the several counties and
towns in the State according to the existing
laws for the valuation of real property in the
following manner: rs