The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1860-05-17

g Office for one year, and until his successor
e is elected and qualified.
, Sl7. Each Assessor before entering
4 upon the duties of his office, shall give bon,
with two or more suretics to be approved
= by the township trustees or N counties
, not organized into townships, by the Board
: Of Supervisors, in the sum of five hundred
5 dollars. payable to said trustees or Board
; of Supervisors, conditioned for the faithful
= and impartial discharge of the duties of his
, office, which bond shall be filed and pre-
served by the Township Clerk or Clerk OF
3 the County Board Of Supervisors.
s Is. fany Assessor shall fail to give
the bond and surety as required in the pre-
ceding section, or shall fail to take the oath
, Of Office as required by the Constitution, on
t or before the first Tuesday after the frs,
Monday of January following his election
the office shall be considered vacant. and in
all cases of vacancies in such office, the
trustees or Board of Supervisors, as the
case may be, shall appoint some suitable
person t" Gil the vacancy, which appointec
shall hold said office until the next succeed
ing election, and until his successor is elect
cd and qualified.
s 10. Any person elected or appointed
an Assessor as herein provided, shall take
and subscribe on his bond, an oath as re-
quircd bv the Constitution of the State of
Iowa, and in substance the same as the con-
ditinn OF his bond
20. The Assessor shall be allowed
tw" dollars for each day he shall hnve
been faithfully employed in discharging
the duties of his office, to be paid out of
the county treasury.
s 81. The several assessors in each
county shall meet at the office of the Clerk
Of the County Board Of Supervisors Of their
county on the second Monday in January
Of each year, and classif, the several de-
scripti"ns Of property t" be assessed for
the purpose of eqlaizing such assessment.
s %. On or before the second Monday
Of January in each year. the Board of Su
pervi>ors shall furnish each Assessor in
their county with suitable books in dupli-
cate. properly ruled and headed, in which
to enter the following items:
1st. The name of the individual, cOrpo-
ration. company, society, partnership or
firm, t" whom amy property shall be taxa
BILE.
"a. His or their lands by township.
range. section or part of section, and when
such part is not Il congressional division or
sub division, some other description sufii-
cient to identify it !; and town lots naming
the town in which they ar. situated, and
their proper desert ptinn by number and
block or otherwise according to the system
Of numbering in the town.
81. Personal property as follows ::
Mum per OF cattle. number of horses, num-.
Der Of mules, number "fshccp, number of
swine, number Of carriages and vehicles of
/ every description, with separate column
for the value of each; amount Of capital
employed in merchandise, amount Of cap
ita employed in manufacture, amount Of
money and credits, amount Of taxable
furniture. amount Of stock or shares in any
corporation or company not required 10y
law to be otherwise listed aud taxed,
amount Of taxable farming utensils or me-
chanics tools, amount of all other personal
property not enumerated, and the number
of polls, and column for remarks. But
no entry shall be made on said book Of
any animal under the age of one year eX-
cept as is above provided.
SEC. %. Each Assessor shall enter
upon the dichargc of the duties of lis
Office with six days after the "a Monday
in January in each year, and shall with
the assistance of each person assessed,
or who may be required law to list prop
erty belonging to another, enter in the
books furnished him for that purpose the
several items furnished him in the pre-
ceding section: entering the names of
the persons assessed in alphabetical or
der SO far as practicable, by alotting to
each letter its requisite number Of pages
in each of said books. He snail also be
furnished with a 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
SEC. "a. 1t shall be the duty of the
assessor to list each and every person in
his township, and to assess all the prop
erty, personal and real therein, and any
person who shall refuse to assist in max.
ing out list of his property, or of any
property which he is required by law to
assist in listing, or refuse to make the
oath or affirmation required by this act,
shall forfeit the sum Of one hundred dol
lars to he recovered in the name of the
: county for the use of the common schools
therein; and where any person refuses
TO make out a list of his property, which
by law he is required to do, the assessor
shall assess srch person according to the
best information he can get, AS to the
amount of taxable property which such
person has
SEC 25. The assessor is authorized,
: and he is hereby required to administer
, an oath or affirmation to each person ass
esscd, to the effect that he has given in
} u full. true and correct inventory of all
, taxable property owned by him. and all
= property held by him as agent, guardian
or otherwise. and which he is required
, by law to list to the best of his knowl.
edge and belief and in case any one re-
} fuses to make such oath or atfirmation,
the assessor shall note the fact in the col
umn Of remarks opposite such person
name; and should it afterwards appear
'hat such person so refusing has not Civ
a'u'' list OF his property,or that under
; ms control: and which he was by law re-
CURED to list, any property 50 om;t,od