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

umns in which to note delinquencies,
one for polls and one for payments,
into which book the clerk, as soon as
practicable after equalization, as here
inbcforc provided, shall transcribe from
the assessment books Of the several
townships, the names Of tax payers,
with the description Of lands, Ono one
description containing more than q
quarter section, the number of acres
and value, town lots and value, and
value Of personal property, Provided,
that in the years in which real property
is not listed and valued, the value and
description shall be transcribed from
the previous years. tax book. He shall
carefully compare the numbers thus
transcribed, with the assessment re-
turned, and also the plats of everal
townships, to see that no lands are
omitted or assessed twice, and in case
Of double assessments he shall reject
all but the correct one, and shall insert
any real estate in the county not inclu-
ded, and assess the value Of the same.
He shall add up the several columns
OF value, and the number Of polls, and
carry the amounts forward, showing
the total amount Of taxable property,
and the number of persons entitled to
pay poll tax, in the county. In ma
king out said tax book the property in
each civil township shall be kept sepa-
rate, and the names Of the owners there
Of arranged in alphabetical order.
5 80. AS soon as practicable after
the summary required In the preceding
section shall be completed, the board Of
equalization shall levy the requisite
taxes for the current year in accordance
with law, and shall record the same in
the proper book, and it shall be the du-
ty of the county clerk, as soon as prac-
ticable, to complete the tax list by car
rying out in a column by itself, the
amount Of each different tax, and after
adding up each column, he shall carry
forward the several amounts showing a
summary Of the total amount Of each
distinct tax.
5 49, The county clerk may correct
any clerical or other error in the assess
ment Of tax book, and when any such
correction affecting the amount Of tax
is made after the book shall have pas
sed into the hands Of the treasurer, he
shall report to the county judge, who
shall charge the treasurer with all sums
added to the several taxes, and credit
him all deductions thercfrom.
5 40. An entry shall te made upon
the tax list showing what it is, and for
what county and year it is, anlthe county
Judge shall attach thereto a warrant
uuder his hand and office seal IN gen.
eral terms, requiring the treasurer to
collect the taxes therein levied accord
ing to law [; and no informality in the
above requirement shall render any
proceedings for the collection Of taxes
illegal. The county judge shall cause
the tax book to be delivered to the
treasurer of the county by the first day
Of November, and his receipt taken
therefor, and such list or book shall be
full and sufficient authority for the col
lector to collect taxes therein contained.
5 Al. The treasurer, on receiving
tax book Of each year, shall enter upon
the same in separate columns, opposite
each parcel Of real property, or per-
sons name, on which, or against whom
any tax remains unpaid for either Of
the preceding years, the year or years
for which such delinquent tax SO re-
mains due and unpaid.
5 AZ. The treasurer, after making
the above entry, shall proceed to col
lect the taxes, and the list and warrants
shall be his authority and jurisdiction
against any illegality in the proceed
ings prior to receiving the list; and he is
required to attend his Office during the
time intervening the receiving the tax
book, and the 18th day Of January
following, and he is also authorized and
required to collect so far as practicable
the taxes remaining unpaid on the tax
books.
s 43. Auditors warrants shall be
received by the county treasurers in
full payment Of the State taxes, and
county warrants shall be receivable at
the treasury Of the proper county for
the ordinary county tax, but money
only shall be receivable for the school
tax. Road taxes may be discharged
and road certificates of work done, re-
ived as provided by law.
5 Al. When State or county war;
rant is received by the treasurer, he
shall endorse on the face Of it the
amount for which it was received, and
tue date Of reception, and from that
date the warrant shall be regarded as
cancelled, and cannot be re-issued, but
when the warrant amounts to more
than is to be paid by the person pre-
senting it, the treasurer shall give him
a certificate of the remainder due him
as directed in chapter Is Of the code,
relating to the treasurer.
S As. No demand of taxes shall be
necessary, but 1t is the duty Of every
person subject to taxation to attend at
the Office Of the treasurer (unless 9TH
erwise provided at some time during
the time mentioned in previous Sec
ton of this act, and pay his or her
taxes, and if any one neglects to pay
it before the fifteenth day Of January
folIow;nr tho low nf tho fay the treas