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

Il 10 lt any assessor shall fail t.
give bond and surety as required in the
proceeding section, or shall fail to take
Tho oath sof Office as required by the
Consultation, on or before the first
Monday Of January following his cleo
ton, the Office shall be considered va
cant, and in all cases cf vacancies in
such Office, the trustees or county Judge
As the case may be, shall appoint some
suitable person to fill the vacancy
which appointee shall hold his Office un-
til the next succeeding election, and
until his successor is elected and quail
fed.
5 20. Any person elected or APP
pointed an assessor as herein provi-
ded, shall take and subscribe on his
bond on oath as required by the Con-
stitution Of the State Of Iowa, and in
substance the same as the condition OF
his bond.
SCI. Suit may be instituted against
the assessor on his bond, in the name
Of any person injured for any neglect
or failure on his part to properly dis
charge the duties Of his office, before
any tribunal having jurisdiction of the
the same, and in such suit the sureties
shall be made parties defendant and
Judgment may be rendered against
them with the principal.
s q. The assessor shall be al
lowed two dollars for each day he shall
have been faithfully and necessarily en-
ployed in the discharge Of the duties of
his office, to be paid cut Of the county
treasury.
s %. The several assessors in each
county shall meet at the Office of the
county Judge of their county on the
second Monday Of January in each
year, and classify the several descrip-
tions Of property to be assessed, for
the purpose Of equalization of such as
sessments. 81
"a. On or before the second
Monday in January in each year the
county Judge shall furnish each as
SCISSOR in his county with suitable books,
in duplicate, properly ruled and headed,
in which to enter the following i:ems !:
LIST. The name Of any individual,
corporation, company, society, part
pcrship or firm to whom any property
shall be taxable.
I'd. Ills or their lands, by township.
range, section or part of section, and
when such part is not congressional
division or subdivision, some other
description sufficient to identify it !;
and town lots, naming the town in
which they are situated, and their proper
description by number and block, or
otherwise, according 70 the system OF
numbering the town.
Sd. Personal property in the follow
ing particulars:
Number of neat cattle. Number of
horses. Number Of mules. Number
Of carriages and vehicles Of every de-
scription, with separate column for
the value Of each.
Amount of capital employed in mer-
chandise.
Amount Of capital employed in man
ufacturc.
Amount Of money and credits.
" Amount Of taxable household furni-
ture.
Amount Of stock or shares in any
corporation or company, not required
BY law to be otherwise listed and taxed.
Amount Of taxable farming utensils
and mechanics tools.
Amount of all other personal proper
ty not enumerated
And the number Of polls, and a COL
umn for remarks.
S25. Each assessor shall enter up
on the discharge Of the duties Of his
office within six days after the second
Monday Of January in each year, and
shall, with the assistance Of each per-
son assessed, or who may be required
BY law to list property belonging to
another, enter in the books furnished
for that purpose, the several items spe-
cited in the preceding section, entering
the names Of the persons assessed III
alphabetical order, so far os practical
bic. by allotting to each letter its re-
quisite number Of pages in each Of said
books. lie shall also be furnished with
suitable plat Of his township, on
which to check the several parcels of
land and each town or city lot by him
assessed, to avoid omissions or double
assessments.
5 26. 1t shall be the duty Of the as
SCISSOR to list each and every person in
his township, and to assess all the
property, personal and real therein,
and any person who shall refuse to as
sist in making out a list of his proper
ty or Of any property which he is re-
quircd by law to assist in listing, or
shall refuse to make oath or affirmation
required by this act, shall forfeit the
sum Of FIVE dollars, to be recovered in
the name Of the county for the use OF
the common schools therein.
s. q. The assessor is hereby au
thorized, and it is made his duty, to
administer an oath Of affirmation tt
each person assessed to the effect that
he has given in full, true and correc
inventory Of all the taxable property
/ owned by him, and all such property
., may be owned by him as agent
guardian, or otherwise, and which hi
!. IS required by law to list, and in cast
any one refuse to make such oath OF
affirmation, the assessor shall note the
fact in the column CT remarks opposit.
such persons name, and should it af.
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