The weekly north Iowa times. [volume] (McGregor, Iowa) 1857-1867, 1858-06-02
McGREG0R, IOWA, WEDNESDAY, JUNE 2, 1853

the county, returned BY the assessor as corrected
the county board Of equalization.
3. Tho aggregate value Of personal property in hi
county.
a. The census boa-d constitute the State Board o
equalization, and shall meet at the seat Of Government
on the first Monday OF June in each year in which rea
property assessed, and shall take oath faithfully
impartiay to discharge the duties OF their Office Th
auditor Of State shall be exoio clerk Of the board
aud shall lay before it the abstracts transmitted hin
by the county clerks, required by this act and theI
the board shall proceed to equake the valuation Of
property among the several counties and towns in th
state, in the following manner:
l. They shall add to the aggregate valuation OF rea
property Of each county which they shall believe to b
valued below its proper valuation such per centum In
each case as will raise tho same to its proper valua
ton.
2. They shall deduct from tile aggregate valuation
OF real property each county which they shall believ.
to be valued above its proper valuation such por CEN
um IN each case as will reduce the same to its proper
valuation.
8. If they believe tina. right and justice require tn,
valuation OF real property Of any town or towns in
county or OF the real property Of such county not r
towns to be raised reduced without raising redu
cling the other real porperty ofsad county, without
raiing reducing it in the ratio, they may in
every such case, add take from the valuation Of the
real estate in any one more Of such towns ofrea
estate not in such towns, such per centum as they
shall believe will raise reduce the to its proper
valuation.
35 Said board shall keep full record Of their pro-
ceedings, and when they shall have finished their bi
ness, the auditor Of state shall transmit each county
cerk, statement OF the per centum to lie added TO
or deducted from the valuation of real property his
county specifying tho per oentum to be added to OF
deducted from the valuation Of the real property
each Of the several towns aud Of the real property
in towns in case an equal centum shall not be add
ed to or deducted from each and also the rate Of
tax which to be levied and collected, which shall
exceed three mills the dollar. The county clerk
shall add to or deduct from the valuation of each
or parcel OF real property in his county, tho required
per centum on the same, and IL the result shall in any
cae show fraction of dollar, such fraction, if Less
han hn- tod and rpvvfa
over, shall be counted as one dollar.
80. If any country clerk shall neglect refuse tc
transmit to the auditor of State the abstract of the
Of the real property in the county, to add
or deduct the per centum fixed by the State board
equalization, as required by this act such county
clerk shall be deemed guilty of offence, for which
he shall be prosecuted by Indictment in the district
COURT and If found guilty, shall be fined in any sum
not more than thousand dollars and shall also be
liable to an action on his official bond to any injured
person.
81 Tho county Judge shall furnish to the clerk OF
each county suitable book properly ruled and headed
with distinct columns in which to enter the of
tax payers descriptions Of lands, number Of and
value number Of town lots and value, and value OF
personal property and each description of tax with
two columns in which tc note delnquencies, for
polls and one for payments, into which book the clerk
as soon as practicable after equalization
provided, shall transcrbe om the assessment books
Of the several townships the names of tax payer with
the DESCRIPTION OF lands Ono one description containing
more than quarter secon,) the number of and
vaiue town lots and value and value ofperonal
erty Provided that ia 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
crbed with the assessment returned and also with the
pats Of the several townships to that lands
omitted Or assessed twice. and in Of double
ments he shall reject all but the correct one and shall
insert any real estate in the county included 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 0 persons entitled
to pay poll tax in the county. In making said tax
book the property in each civil township shall be kept
SEPARATE and the OF the arranged
n alphabetical order.
S3s. As soon practicable after the summary 70.
qured 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 re.
cord the same IN the proper book, and it shall be the
duty OF the county clerk practicable to com.
pete the tax list hy carrying in column by ITSELF
the amount of each different tax and after adding up
each column he shall carry forward the
tax.
80. The eonrty clerk 1aay correct any CLERICAL OF
other error In the assessment of tax book and when
any SUCH correction affecting the amount o. tax is made
after the book shall have passed into the hands Of the
ne shali report to the county judge who shall
charge the treasurer with all added the
taxes, and credit him with all deductions therefonl
40 An entry shall he made upon the tax list shew-
ing what Is and for what county and year it il and
tie county Judge shall attach thereto a warrant under
MS hand and Office seal in general terms the
treasurer to collect the therein levied according To
law and no iniormaty in the above requirement. shall
render any proceedings Tor the collection OF illegal
Ihs county Judge shall cause the tax book to be de-
hvered to the of the county by the day
November, and hi receipt taken therefor and such Ii
or BOOK shall be full and sufficient authority for the
colIector to collect taxes therein con- aimed.
A. The treasurer receiving the tax book for each
year shall enter upon the same in separate columns
opposite each parcel of real property persons name
either Of the preceding years. the year or years for
when such delinquent tax SO remains due and un-
paid
2+2. The treasury, after making the above entry
sha proceed TO collect the taxes and the list aud war
rant shall be his authority aud jurisdiction against any
ileSaty In the proceedings prior receiving the list
anu ne Is quired to attend at his office during the time
intervening the receiving the tax book and the 18th
day ofJahuary following and he is also authorized and
required to collect 30 far practicable the taxes re-
manning unpaid on the tax books of previous wears
43. Auditors warrants shall bs received by the
county treaSurers i'll full payment the state taxes
ana county warrants shall be receivable the tire
ehe proper county for the ordinary county tax, but
money only shall be receivable the treasury OF the
proper county for the ordinary county tax but money
only hail be receivable for the school tax Road taxes
may be discharged and road certificates of WORK done
received az provided by law.
"A. When state OF county warrant Is received by
the treasurer he shall endorse the face Of it the
amount tor which it was received and the date of
ton, ana from that date the shall regarded
a. canceedi snd cannot be reissued, but when the
warrant amounts to than be paid by the per-
son presenting It, the treasurer shall give him certif
cate OF the remainder due him directed in chapter
OF the code, relating TO the treas sury
10. No demand OF taxes shalt be necessary but it
Is the duty every person subject taxation attend
at the oincc OF the treasurer (unles otherwise proye
at some time during the time mentioned in prcyous
sscoIrof this act, and pay his her taxes and if any
negects to pay 1t before the 18th day January
following the levy OF the tax the directed TO
make the same by distress and ale of his her per- ona
property, excepting such is exempt from tax alton
and the tax list alone shall be sufficient warrant for
such distress.
40. When the treasurer Sistrnins uoods n. mav
keep them at the expense Of the owner and shall give
notice OF the time and place of their sale within five
aier .he taking in the manner constables are
CURED TO give notice of the sale Of personal property
under execution and the time Of sale shall be more
than twenty days from the day OF the taking but he
may adjourn the sale from time to time not exceeding
n'e uays, anu shall adjourn ut least when there
are no oidders and in case Of an adjournment he shall
put up notice thereof at the place of SALE ANY
plus above the taxes charges ofkeeping, and
fees Tor sale, shall be returned to the owner and the
treasurer shall, ON demand render account in writ
ing OF the sale and charges.
A. If the treasurer be resisted impeded in the
execution OF his ofhce he may require any suitable
person to assist him therein, and if such person refuse
the aid he shall forfeit exceeding ten dollar
to recovered by civil action in the and to the
use Of the county, the person resisting shall be liza.
Bile a. in the case ofresting the sheriff. the
OF civil process.
s4s. On the 18th day of January, the unpaid taxes
OF whatever description for the preceding shall be-
come delinquent and shall draw interest the rate of
cwenty five per centum per annum; and taxes upon
real property are hereby made perpetual lien thcreup
on against all perrons except the United States and this
state, and taxes due from any person personal
property shall be lien upon any real property by
such porson, or to which he may require title The
shall in no sell real property for deln
4uent tax when personal property not exempt from
taxation, belonging to the individual be iound in
the county, unless the owner shall in writing designate
what piece ofrea property he prefers having sold rather
than the personal property.
10. The treasurer shall continue to receive PAYMENT
Of taxes after they have become delinquent, upon the
hnv fartn until hx,rY s-t~A