The weekly north Iowa times. [volume] (McGregor, Iowa) 1857-1867, 1858-06-02

ana IN the name OF the owner thereof the rst
day OF January OF the then current year, and each
owner shall be required pay thereon but II the
owner resides out Of the county, it shall be listed by
'hs ,sen. Hr psriSn having charge Of the same.
and personal property shall Re ted and assessed each
year. Real property shall be listed and valued in the
assessed at its true value in money at private ssle hav
ing regard to its equality location natural
the general Improvement in the vicinity and all other
elements Of its value In each year in which real
is not regularly aesed shall be the duty Of the
essor to iit and value any real property not included
In the previous essment.
IL. Deprecated bank notes and corporations or
companies may be assessed at their current value
rate Credits shall be listed at such the peron
listing them believes will be received be collected
and annuities at the value which the person listing be
lieves them to be worth in money.
IA. In making up the amuunt Of money and credits
which any person is required to list or have listed and
Assessed he will be entitled to deduct from their gross
amount. the amount Of all bona fde debts owing by
him. but Acknowledgement Of indebtedness not foun
ded on actual consideration and no such acknowledge
ment made for the purpoFe Of being deducted shall
be considered debG within the ntent of this section,
and SO much only Of any liability Of such person
security for another shal be deducted as the peron
making the list believes he is equitaby legally bound
to pay, and much only a he believes he will be
PEELED to pay Of the inability Of the prnci
tribute, then so much only as he in whose the
list made, will be bound to contribute; but per-
sons will be entitled to any deduction any
OBLIGATION Of any kind given to any company
for the premiums of insurance. nor on account of any
unpaid subscription to any institution society," corpora
ton or company.
or under h control within this state with authority
sell the same, personal property, purchased either
In out Of this state with view Of its being sold at an
advanced price profit, which has been consigned to
him from place out Of this state for the purpose Of
being .od within the same, shall be held to be mer-
chant for the purpose Of this act Such property shall
be listed for taxation, and in estimating the value there
Of the merchant shall take the average value of such
property in his possession under his control during
the year next provous to the time OF assessing, and
he has not been engaged in that bu long, then
he shall take the average during such time he shall
have been so engaged, and If he be commencing, he
shs take the value Of the property at the time of the
assessment.
e16. Any person who purchases, receives, or holds
persona property Of any crpon for the purpose OF
adding to the value thereof by an process of manufac
turing, refining, purifying by the combination of
different materials, with view to making gain profit
by doing and by selling the same shall be held be
manufacturer for the purpose of this act and he hall
list for the average value of such property in
his hands, timsed a. directed in the preceding
tion but the value shall be estimated upon the
rails only entering into the combination or manutac
ture.
IL That there shall be elected at the general cleo
ton in each year. by the qualified voters OF each
ship in thi state, township ASSESSOR who shall hold
h Office for year and until his is elected
and qualified.
Is. Each assessor before entering upon the duties
of his office shall give bond with two sureties
to the approyR Of the township tees in counties
not organized into townships Of the County Judge in
the sum Of five hundred dollars, payable to said tru
tees county judge, conditional for the faithful aud
impartial discharge Of the duties OF his Office which
bond shall be filed and preserved by the township clerk
sls. Ii any assessor shall fail to give the bond and
surety as required in the proceeding secton shall fail
to take the oath of office required by the Constu
ton, before the first Monday of January following
his election the Office shall be considered vacant and
In all cases OF vacancies in such office, the or
county judge, as the case may be, shall appoint
suitable person to G the vacancy, which appointee
shall hold said Office until the succeeding election
and until lis successor is elected and qualified
90 ANY person elected or appointed an as
herein provided, shall take and subscribe on his bond
oath required by the Constitution of the State of
Iowa, and in substance tho same as the condition of
his bond.
s2l. Suit mag be instituted against the assessor on
his bond In the name OF person njurged for any
neglect or failure his to properly discharge the
duties OF his Office, before tribunal having jurisdic
ton OF the same and in uch suit the surcties shall be
made partie defendant and Judgment may be rendered
against them with the principal.
eas Jay he Snail nave been aiIhiniiy and
employed in the discharge OF the duties OF his office to
be paid out OF the county treasury.
70. The assess in each county shall meet the
Office OF the county judge of their county the second
Monday OF January in each year. and classify the
eral dsscro OF property be assessed for the pur
pose OF equalization OF such assessments.
-. On or before the second Monday of January in
each year the county judge shall furnish each assessor
in his county, with suitable hooks, in duplicate proper
ly ruled and headed, in which to enter the following
items
j. The name Of the individual, corporation conn any,
society, partnership firm to whom any property shall
be taxable.
=. His their lands, by township, range section or
part OF section, and when such part j. congress-
iona dlviaon or sub-divion, other description
sufficient to identify it and town lots, naming the
town in which they are uued and their proper de..
crption by number and block otherwise, according
to the system or numbering in the town.
3. Personal property in the following particulars:
Number Of neat cattle. Number Of horses. Num-
Der OF mules. Number Of sheep Number OF swine.
Number Ut carriages and vehicles Of every description
with separate column for the value OF each.
Amount OF capital employed in merchandise.
Amount Of capital employs ed in manuiacluro.
Amount Of money and credits.
Amount Of taxSb.e household furniture.
Amount Of stock shares ia any corporation or
company, not required by law to be otherwise listed and
taxed.
Amount of taxable farming utensils or mechanics
tools.
Amount Of all other personal property not onumera-
ted
And tho number Of polls, and a column for re-
marks.
225 Each shall onter upon the discharge of
his due OF hi, Office within six days after the second
Monday Of January in each year, and shall with
quired by law to list property belonging another
ter in the books furnished him Tor that purpose the
several items specified in the proceeding section,
ing the names Of the persons ed alphabetical
order practicable, by alottng each letter
Its requisite number vi pages each OF said books.
lie shall aiso be furni he'd with suitable plat OF his
ana each town city lot by him assessed, to avoid
omis ions OF double assessments.
26. 1t shall be the duty of the to list each
aud every person in his township and to all the
property and real therein, and any person who
shall refuse assist in making out list Of his property
or OF property which he required by law to assist
ton required by this act shall forfeit the OF five
dollars to be recovered in the name OF the county for
the uSe Of the common schools therein.
~. The assessor Is hereby authorized, aud it is
made his duty, to administer oath Of affirmation
each person essed to the effect that he has given
full true and correct inventory OF all the taxable prop
srty owned by him, and all such property may 10
held by him agent, guardian otherwi and whtcn
he is required by law lit, and any one refuse
to make such oath or affirmation, the assessor shall
note the fact in the column Of remarks opposite such
PER on's name and should it afterwards appear that
uch person refusing has not given full II Of his
property, OF that under his control and which he
by law required to list property omitted shall be
entered the book at double its ordinary assessabe
value and taxed accordingly.
IS. Each assessor shall before the first Mon
day OF ri IN each year. return Of the meut
books OF his town, hip TO the oce Of the county judge
with the several columns OF numbers and values
recty footed u aud the amount OF personal property
OF each person carried forward into column under
head OF total personal property and the other book
hall on or before the first day OF April of each year,
denver to the township clerk OF his township be used
by she trustees Of the township the township tax
book for the levy of taxes for township and
road purpo.es.
20 Any person may list or have listed by the asses
sor for his all the real property owned by him.
Or Tor watch he has the agency tuated in county,
but such a. without the limits OF his township, shall
be listed on sheet separate from the towns
lent list, which shall be returned by the or so
taxing it, to the Of the township in which the
realty located who shall the upon list
or book iog his township, and the value thereof
and for the purpose OF making returns above specified
and completing the several township assessment books
The several required to meet 1T the county
seat on the last Saturday of March in each year.
80 When the Of the OF any real est ate
Is unknoMn and the finds it npractcabls to
obtain the same, shall be proper and lawful to
such real estate without connecting Herewith any name
but nserbng at the head OF the page the words 'own
ers unknown" aud such property, whether land or |
towns shall be listed q near prsctcabe in the order
Of the numbers thereof and in Asses ms land
description shall contain more than eighty acres
81 The County Judge, County Surveyor and Coun- |
ty Treasurer Of each county shall constitute board for
the equalization Of the and shall
tho county seat the first Monday of April in each
year, and proceed to equazs the OF the
several townships of the county substantially In the