Muscatine weekly journal. [volume] (Muscatine, Iowa) 185?-1890, 1858-05-29

I the limits Of his township, shall be list
ed on sheet separate from the town
ship assessment list, which shall be re-
turned by the assessor so taking it, to
the assessor Of the township in which the
realty is located, who shall enter the
same upon the list or book for his
township, and assess the value thereof
and for the purpose Of making returns
above specified, and completing the sew
eral township assessment books, the
several assessors are required to meet at
the county seat on the last Saturday OF
March in each year.
| 5 80. When the name Of the owner
of any real estate is unknown aud the
assessor finds it lmpracticable to obtain
the same, it shall be proper and lawful
to assess such real estate without con-
Meeting Herewith any name, but inscri-
bling at the head Of the page the words
"owners unknown" and such property,
whether land or town lots, shall be list
cd as near as practicable in the order
Of the numbers thereof and in assess
ing land no one description shall con-
tain more than eighty acres.
) 81. The County Judge, County
Surveyor and County Treasurer Of each
county shall constitute a board for the
eqalization of the assessment and shall
meet at the county seat on the first
Monday Of April in each year, and pro-
coed to equalize the assessments Of the
several townships Of the county sub
stantially in the same manner as is re-
quired by the State Board of cqualiza-
ton, to equalize among the several
counties Of the State, so far as practi-
cable; and they shall add to said as
sessmcnt and taxable property in the
county not included in the assessments
as returned by the assessors, placing
the same in the list of the proper town
ship, and assess the value thereof.
81. Any persons who may feel
aggrieved at the assessment of his prop
erty, may appear before the board Of
equalization, either in person or by
agent, at the time and place mentioned
in the preceding section, and have the
same corrected in such manner as to
said board may seem just and equlta-
bic.
$50. Each county clerk shall, on
or before the first day Of May, in each
year wherein real property is assessed,
make out and transmit to the Auditor
of State by mail or otherwise, an alb
stract Of the real property in his coun-
ty, in which he shall set forth:
1 The number Of acres Of land in
his county, and the aggregate value Of
the same, exclusive Of town lots retn::n-
ed by the assessors, as corrected by the
county board Of equalization.
2. The aggregate value of real prop
erty in each town in the county, return
ed by the assessor as corrected by the
county board Of equalization.
3. The aggregate value Of personal
property in his county.
81. The census board constitute
the State board Of equalization, and
shall meet at the seat Of Government
on the first Monday Of June in each
year in which real property is assessed,
and shall take an oath faithfully and
impartially to discharge the duties of
their office. The Auditor Of State shall
be ex-oficio clerk Of the board,
and shall lay before it the abstracts
transmitted to him by the county clerks,
as required by this act, and then the
board shall proceed to equalize the val
uation Of real property among the sew
cral counties and towns in the State, in
the following manner:
1. They shall add to the aggregate
valuation Of real property Of each coun-
ty which they shall believe to be valued
below its proper valuation, such per
ccntum in each case as will raise the
same to its proper valuation.
2. They shall deduct from the ag-
grcgate valuation Of real property Of
each county which they shall believe to
be valued above its proper valuation,
such per centum in each case as will re-
duce the same t, its proper valuation.
3. II they believe that right and JUS
tice require the valuation Of real prop
erty Of any town or towns, in any coun
ty, or Of the real property Of such
county, not in towns, to be raised or
reduce without raising or reducing the
other real property Of said county, or
without raising or reducing it in the
same ratio, they may in every such
case, add or take from the valuation Of
the real estate in any one or more Of
such towns, or Of real estate not in
such towns, such per centum as they
shall believe will raise or reduce the
same to its proper valuation.
5 81. Said board shall keen full
record Of their proceedings, and when
they shall have finished their business,
the Auditor Of State shall transmit to
each county clerk, statement Of the
per centum to be added to or deducted
from the valuation of real property in
his county, specifying the per ccntum
to be added to or deducted from the
valuation Of the real proper y Of each
Of the several towns, and Of the real
prOperty not IN towns. in case an :,Uual
per centum shall not be added to or de-
Quoted from each, and also the rate Of
State tax which is to be levied and col
} lected, which shall not exceed three
mills on the dollar. The county clerk
shall add to or deduct from the valua-
ton Of each tract or parcel Of real
property in his county, the required pei
centum on the same, and if the result