The Buchanan County guardian. (Independence, Buchanan County, Iowa) 1858-1864, 1860-05-16
l. A w S @ f low A,
Published by Authority.
CHAPTER l6I.

SECTION ]. BE enacted by the General As
Sen,bty Of tie State Of Io,ea, That the Board
of Supervisors of each county in this State,
shall annually as hereinafter provided, levy the
following taxes upon the assessed value of the
taxable property In the county.
lst-For State Revenue, one and onehalf
mills on Il dollar, when no rate is directed by
the Census Board, but in no case shall the Gem
sus Board direct levy to be made exceeding
two and one-half mills on Il dollar
2d-For ordinary county revenue, including
the support of the poor, not more than four
mills on dollar, and poll tax of fifty cents.
3d-For support of schools not less than one
nor more than two mills on dollar
4th-For making and repairing bridges not
more than one mill on a dollar, whenever the
Board Of Supervisors shall deem it necessary
80. The following classes of property are
not to be taxed, and they may be omitted from
! the assessments herein required. The property
of the United States, and that of the State, in
Guiding the University, Agricultural College,
and School lands, and including all property
leased TO the State, during the existence OF such
lease the property Of u county, township, in
corporatcd town, or school district, when de
voted entirely to the public use and not held for
! pecuniary profit. Public grounds, by whom
soever devoted to the public, including all pla-
ces for the burial of the dead. Fire engines,
| and implements used for eXtingushing fires,
| with the grounds used exclusively for their
! buildings, and for the meetings of the fire com
/ panies. All grounds and buildings of literary
or scientif constitutions, Incorporated under the
! laws of this State, also the grounds and build
/ ings of benevolent, agricultural and religious
/ institutions societies devoted solely to the ap-
/ propriatc oil ects of these institutions, not eN-
ceeding six hundred aud forty acres in extent,
| and not leased or otherwise used with view
of pecsniary profit.
! lst-The books, papers and apparatus be
longing TO the above institutions, and used sole
/ " for the purpose above contemplated, and the
/ like property of students in any such insttu-
tons, used for their education.
| 2d--Money and credits belonging exclusive
! ly to such Institutions, and devoted solely to
/ sustaining them, but not exceeding in amount,
or income, the sum prescribed by their charter
| 3d--Animas not specified in the next section
the wool shorn from sheep belonging to the per-
| son giving the list, his farm products harvested
/ for Que year previous 10 the listing, private IL
! brares not exceeding one hundred dollars in
value. family pictures. libraries Of clergymen,
kitchen furniture of each family beds and bed
ding requisite for each family, one bed and the
bedding thereof for each single person not a
member of another family, the apIarelo of every
family and person actually used for wearing,
and all food provided for each family but no
person from whom compensation for board ol
lodging is received, or expected, Is TO be con.
sidered a member of II family within the intent
of this clause.
4th--Thc polls or estates, or both, of persons
who by reason OF age or iniirmty may in the
Judgment Of the Assessor be unable TO contrib
ute to the public revenue, such opinion being
subject to reversal by the Board OF Superyis
| ors.
5th-Mutual Insurance Companies, incorpo
rated under the laws Of Iowa, and when the
principal office of doing business is located II
this State.
6th--The farming utensils OF any person wht
makes his livelihood by farming, and the tools
Of any mechanic, not in either ease TO exceed
one hundred dollars in value.
/ 7th-Goyernment lands entered or located ol
lands purchased from this State not on credit
shall not be taxed for the year in which the en-
try, location or purchase is made.
/ 8. All other property real and personal
within the State, 10 subject TO taxation in the
manner directed, and this section is intended
TO embrace lands and lots in town, including
lands bought from the United States aud from
this State, and whether bought on credit or 9th,
erwise Ferry franchises and toll bridges which
for the purposes Of this act are considered as
real property. Horses, cattle, mules, asses
sheep, swine, and money whether in possession
or on deposit, and including bank bills, money
| property or labor due from solvent debtors on
contract or on judgment, mortgages and other
like securities, and accounts bearing interest
property situated in this State, belonging to
any bank, or company Incorporated or other.
wise, whether incorporated by this or any other
| State, public stocks or loans, household furni-
ture, including gold and silver plate musical
instruments, watches and Jewelry, private Ii.
braries, for their value exceeding one hundred
dollars, carriages, stages, hacks, wagons, carts
drays, sleghs sleds and every description oi
vehicle, farming utensils, machines and ma
chinery, and mechanics tools, for their aggregate
value over one hundred dollars, boats and YES
sells of every description, wherever registered
1 or licensed, and whether navigating the waters
Of this State or not, if owned either wholly OF
in part by persons who arc inhabitants of this
State, To the amount owned in this State. An
nuties, but not including pensions from the
United States or any State nor salaries or pay
ments expected for services to be rendered
4. Every inhabtant OF this State, of full
age, and sound mind. shall assist the Assessor
in listing all property subject to taxation in thi,
State. of which he is the owner, or has the c on
troll or management in the manner hereinaftei
directed the property of a ward is To be listet
by his guardian, of n minor by his father if liv
ing, if not, then by his mother, il living. and i
not then by the persons having the property il
change Of married woman. by herself or hus