Weekly Council Bluffs bugle. (Council Bluffs, Iowa) 1857-1860, 1858-07-21

1 hoaaA@gss aaa& wAss1 a@y saaa sh6scK R0Aaas
ere "a aan-raai0snas thasK interests
/ akaal u aaxed In lbs eoasaY ii whieh u
situated THAR prinespal busihssa asasa
within shfe Stats, ana DO thai esd aaae
assessor shall require toe ae2Teaasy Or
eiark. lsY whaaayes oaaeex o1 eoTTsapon-
din dasies thare nay bel 20 FendaE ~
der oaaA List oR shs naEnea and resSaaf-
eas og saoh nonresident atoSgbetders,
with Sha number os #haxes Of eaahs and
| both kbe par value and the maRkas EAiss
| and kha market value of such stocks sus
| il such secretary or othGT corresponding
ogseer do nok reside In this State, she aa-
aassor nav require Ahs same ox any Of
| sesY residing In the State, and u suah
ofscsr refuse, the aharsa Of non Faaadsass
shall be assessed 10 the company or cor
poration, and snay be asesEsasned IN zoe
heas manaaR wiaAtn ths power oS eas ~"
SO. In The cases specified Ia the pre-
osding section, the county receiving tbs
lax upon the property OF non-residena
stockholders a. therein specified, stall
distxiba&e and pay ever 70 sha several
counties in which any part Of such Im-
provsmant shall be situated, In kshrua-
~ in each rear, their share of said tax,
dividing the same in proposition 60 such
improvements situated in ahe several
counties. a.
8 9. when q paraon Ia doing business
In more than one county, the property
and credits existing in any one of the
counties shall be listed and taxed in thai
WHARF the principal place OF business
NAV be. Any individual of partner
ship is Iisble for the taxes due from the
arm.
& 10. Insurance companies ok every
description, except mutual insurance
companies, existing in other States and
operating Ia this, shali be taxed one PsF
cent fer State purposes upon ths amount
Of the premiums taken by them duEing
the year previous TO the listing IN thR
county where the agent conducts thas
business, aud the agent shall render .hR
list and shall be personally liable foE
the tax, aud il be refuses 10 render she
liat or to swear as herein required ths
amount May be assessed according 70 ths
best knowledge and discretion Of shs
assessor.
8 ii. All personal property shall be
listed, assessed and taxed IN the name
Of the ownar thereof On the first day Of
January Of the then current year, an4
each owner shall bs required TO pay tax~
ea thereon, bat il the owner resides oaa
Of the county, it ahall be listed By the
agent or person having charge OF tho
same.
) II. All taxable property shall be
taxed each year, and personal property
shall be listed and assessed each year
Real property shall be listed and valued
in tbs year 1859 and each second year
thereafter, and shall be assessed at its
true Value in money ct private sales
having regard 70 its quality, socatlons
natural advantages the general improve
aaeHt III the vicinity, aaa al ether sls-
ments Of its value. In each year il
which real estate ID not regularly asses
sed, il shall be the duly Of the a2se ssot
TO list and vaIue any real property noE
included in the previous assessment
5 l3. Deperciated bank notes and eor-
porationa or companies may be assessed
at their current value or rate. CFedita
shall be listed at such sum as the person
! listing them believes will bs reealyad OF
Gan be collected and annuiElcs at the
value which the person listing believes
them to be worth IN money.
| 5 IA. In making up the amount Oh
money and credits which any person ls
| required 10 lisl or have listed and asses
| sed, he will be entitled to deduct from
their gross amount the amount Of ali
bona hds debts owing BY him, bat ne
acknowledgment Of Indebtedness mol
/ founded on actual consideration, and nd
such acknowledgement made for Ghe puE,
pose Of being so deducted shall be oon.
sldered debt within the intent of khit
/ section, and 80 mach only Of any liabil'
! ity Of such person as security for anosht
or shall be deducted IS the peEson max,
ing the list believes he 10 equitably Of
legally boand TO pay, and 80 much onll
as be believes be will be compelled Il
pay on account Of the inability OF th'
principal debtor, and IL there are othsl
sureties able to contribute, then 80 muel
only as he in whose name the lisE made
wi Il be bound 10 contribute; bat nj
person will be entitled To any dedaetior
On account Of any Obligation Of az
kind given TO any insurance compan7
for the premiums Of insurance, nor Oh
account Of any unpaid subscription Il
any Institution, society corporation O
company.
| 5 is. Any person owning or having o
having IN his possession or under hi
control within ibis State, with auth0Fi
ty to sell she same any personal prop
erty, purchased either in or out Of thi
State with q view Of It's being sold ct 81
advanced price or pEoht, OF which ha
BEEN consigned 10 him from any plao
out Of this State for the purpose of be
ing sold within the same, shall be bel
TO be merchant for the purposes 0fthi
Net. Such property shall be listed fo
taxation and in estimating the yalu
thereof, the merchant shall take the ~
; eraga during such time as he sh&ll haY
! been 80 engaged, and If he be eommen
= cling, he shall take che value of I'll
property at the time Of the aSsssmen
s 16. Any psEsoa who purchases, n
| caives, or holds personal property OF az
5 description, for the purpose Of adding
Z the value thereof by any process Of maj
8 ufscturing, reclining, purifying, or by q
D combination Of different materials, vii
q view to making gain or profit by 80 d
: ing and by selling the same, snalI be he
!, to be manufacturer for the purposes
z shis act, and be shall list for saxatio
the average valae of such property
!, his hands, estimated ss directed In u
4 preceding section, bat ths value sha
= Be estimated upon the materials onl
b entering into the combination or man
z EaotaFe.
I'll 3 II. That there shall be eleessd
ths general election in each rear. by 4
d qualified voters of each township in kA
State, one township assessor, who shl
b hold his once for one year and unl
!, his smccass0F shall be olsCsed and qa4
y lied. @
s L. Each assessor before sntsFi
= upon the dusie& Of Dis ofieey ahall ri
bond with two or more saTsties 10 !
y E-approval Of tha township trustees, or
10 counties. nos organised Into townshiy
- Of the Coaaty Judge, ia shs aam oe 4
hundEed dollars, payable y aaia sgh
D tees Or county judge conditioned tor
.. faithful end IN mpaTsiaI discharge of
y duties OF hia once, which bond shall
alsd and preserved by tbs township sla
Ii or county iudgs.
& 10. IL any aaasaaOR shaal fail 10 Il
oy the bead and surety ~ reaaisad ini
preceding aeotioRs or shall fail % a
III ths cath Of oGiea ~ required BIZ tho Or
o. stitasf0u, % or before the ErsE Mond
|, Of January following Aia election,
os Clhce shall bs considered vacant, and
n ali CASES Of vaaaneiss In snch olSees
hs trustees os county Judge, - The sase y
" be, shall sppoina come suitable per-
10 AL ths vssaRsy, whieh Apposnsaa Il