The weekly north Iowa times. [volume] (McGregor, Iowa) 1857-1867, 1858-06-02
L A w 3 o II 70 w A
By AUTHORITY,
CHAPEER l52.


CHAPEER l52.
AN ACT In relation to Revenue.
Be 1t enacted BY the General Assembly Of the State
Of Io,ca:
SECTION l. That each County Board Of equaliza alton
shall annually, as hereinafter provided levy the follow
ing upon the cd value
in the county:
For state three mills on a dollar, when no
rate Is directed by the census board
For ordinary county revenue, including the support
of the poor, not than six mills on dollar and
poll tax Of fifty cents;
For support OF schools not less than one nor more
than two and half mills . dollar;
For making and repairing bridge, more than one
mill on the dollar, whenever auch tax J. established by
Of the people Of the county, upon the
being submitted to them according to law.
22. The following classes of property not to BE-
taxed and they may be omitted from the assessments
herein required
The property Of the United States and that of this
and school lands, and including all property lea ed
the State during the existing of such lea.e.
The county so-nsp
aud not hald for peculiar profit
Public grounds, by whom sOever devoted to the public,
including all places for the burial of the dead.
Fire engines and implements used for sxtinguishing
fires, with the grounds used exclusively for their build
ngs and for the meetings OF fire companies.
All grounds aud buildings Of literary scientific in
stitutions Incorporated under the laws of this State
also the grounds and buildings of benev oent agrcu
tural and religious institution socetie, devoted
solely to the a3propra objects of these institutions,
not exceeding forty acres in extent and not leased
otherwise used with view to pecunary profit.
The books and papers, furniture and apparatus per-
tanning to the above and used solely for the
purposes above contemplated and the like property
students In any such Institutions used for their educa
ton.
Money and credits belonging exclusively to such in.
stitutions, devoted solely sustaining them but
exceeding il amount or income the prescribed by
their charter.
ap;u, .is A. A.
shorn from sheep, of the per giving the and his
farm produce harvested within year previous to
the li>tng private libraries not exceeding hundred
dollars in value and family pictures the libraries of
clcrsymen the kitchen furniture OF each family. the
beds and bedding requit for each family bed and
the bedding there for each single per member
OF anothers family, the apparel of every family and
person actually cd for wearing with all food provided
for each family but person from whom compen-
stan for board lodging is received, expected,
be considered member OF family, within the intent
of this clause.
The polls, estates both, Of peron who, by rea
on Of age infirmity may, in the judgment Of the
assessor, be unable to contribute to the public
such opinion being subject to reversal by the County
Court.
Mutual Insurance Companies.
The farming utensils of any person who makes his
livelihood by farming, the tools of any mechanic, not
in either CO to exceed hundred dollars in value
g. All other property real and per- ona within this
state, is subject taxation in the herein drec
ted and this section is Intended to embrace lands and
lots in towns, including lands bought from the United
credit or otherwise.
Ferry franchises and toll bridges, which for the pur
pose at this act considered real property.
Horses and neat CATTLE mules and asses, sheep and
swine.
Money, whether in possession deposit. and In
cludng bank bills
Money property labor due from solvent debtors on
contract or on judgment.
Mortgages and other like securities, and accounts
bearing interest.
Property situated in this belonging to any bank
ncO cd Pnth al vhufl,
coriorated by this any other state.
Public stocks and loans.
Household furniture including gold and silver plate,
musical instruments, watches and jewery.
Private Libraries Tor their value hundred dol
lars
Carriages stages hacks wagons CARTS drays, sleghs
and sleds and every description Of vehicle.
Farming utensils, machines and machinery and
chanic tools for their egate value one hundred
dollars.
Boats and vessels Of every descriptions wherever reg
stered licensed; aud whether navigating the waters
Of this state not, owned either wholly in part
by persons who are inhabitants OF this State, to the
amount owned in this state.
Annuities, but not including pensions from the Uni
ted states, or any OF hem salaries payments
pected for services to be rendered.
a.. Every nhabitant Of this stste of full age ana
sound mind, shall assist the in listing all prop
erty subject to taxation in this state which he is the
owner OF has the control or management in the
The property of !. ward is to be listed by his guar
dian.
Or minor having no other guardian, BY his father
II living, If not then by his mother II living, and if
not then by the person having the property in charge
or . married woman by herself or her hush band.
Or beneficiary for whom properly is held in trust by
the ru ana the personal property OF deceuent by
the executor.
OF a body corporate, company, society, or partner
ship, by its principal accounting officer, agent part
Property under mortgage lease is to be listed by
and taxed to the nOrtgagor, or lessor unless be listed
by the mortgage or lessee.