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

Sec. 80. The Board Of Supervisors
shall furnish to the clerk Of each count,
suitable book properly ruled and head
ed, with distinct columns in which I,
enter the names Of tax payers, d"scrip
tons of lands, number of acres and value
number of town lots and value, and Iluc
of personal property, and each dcscri p
tion of tax, Il column for polls, and one
for payments, into which book the clerks
shall after The equalization in june, as
hereinafter provided, and before the frs,
Monday of November, tranScribe from the
assessment books ofthe several townships
the names of tax payers, with the desrip
tion Of property; but in cases where the
owner is unknown no one desert ption
shall contain more than one town lot, or
more than the sixteenth part of Il section,
or other smallest subdivision of the land
according to the Government surveys
except 10 cases where the boudarics arc
so irregular that it canno: be described
in the usual manner in accordance with
said surveys.
SEC. 36. At the regular meeting in
June IN each and every year tn Board OF
Supervisors shall levy the requisite taxes
for the current year, in accordance with
law and shall record the same in the pro.
per book, aud it shall be the duty Of the
clerk Of the county Board of Supervisors,
as soon as practicable, to complete the
tax list by carrying out in column BY
itself the amount of each different tax i,
and after adding up each column shall
carry forward the several amounts, show
ing summary of the total amount of
each distinct tax
SEC 81 The Clerk Of the County
Board of Supervisors, may correct any
clerical or other error in the assessment
or tax book, and when any such correc,
ton affecting the amount of tax, is made
after the books >hal have passed into the
hands Of the Treasurer, he shall charge
the Treasurer with all sums added to the
several taxes, and credit him will, all the
deductions thrrefrom aud report the
same to the supervisors.
Sec 80 An entry shall be made up.
on the tax list showing what it is, and
for what county and year it is, and the
Clerk Of the County Board of Supervisors
under the direction of the Board of Su,
pervi>ors, shall attach thereto war.
rant under his hand and the official
seal Of said Board in general terms, re-
quiring the Treasurer to collect the taxes
therein levied according to law, and no
informaity in the above requirements,
shall render any proceedings for the col
lection Of taxes illegal. The Clerk of the
County Board Of Supervisors shall cause
the tax book to be delivered to the Treas
urcr Of the County by the Grst Monday
Of November, and his receipt therefor,
and such list or book shall be full and
sufficient authority for the collector to
collect taxes therein contained. But If
Ees e lit ee bbyePes at
shall nevertheless be deemed regular 50
far as affecting the validity of taxes, or
sales of land under this act. At the time
of delivery of said book to the Treasurer,
the clerk shall make to the Auditor Of
State a certified statement, showing the
aggregate valuation of lands, town prop
erty and personal property in the county
each to itself, and also the acgrc gate
amount of each separate tax as shown by
said tax book.
SEC. 80 If any c,erk of the county
Boark of Supervisors shall fail or neglect
to perform any of the duties required of
him by this act, he shall be liable to a
fine Of not less than fifty nor more than
Eyn I,lI k, ,J
an action brought in the District Court,
by the Board of Supervisors, or by the
party injured thereby the Judgment en-
tered shall be against him and his bonds
men. the proceeds Of such fine to 90 to
the School Fund.
SEC 40 The Treasurer after rcceiv-
ing the tax book for each year, shall enter
upon the same in separate columns, op-
posite each parcel Of real property or
persons name. on which, or against
whom any tax remains unpaid for either
of the preceding years, the year or years
for which delinquent tax so remains due
and unpaid.
SEC. II The Treasurer after making
the above entry shall proceed to C llrct
taxes, and the list and warran, shall be
his authority and justification acains,
any illegality in the proceedings prior to
receiving the list; and he is required to
attend a; his Office from the second Mon
day in November to the first day Of Feb
ruary following and he is also author
lied and requed to collect so far as prac-
ticable the taxes remaining unpaid on the
tax books of previous years
SEC ~. 1t shall be the duty of the
county treasurer to assess sny real prop
erty subject TO taxation, which may have
been omitted by the Assessors or the
county clerk, and to collect taxes there
on, and in such cases he is required to
note opposite the tract Or lot assessed
the words .'by treasurer"
SEC 43. In all cases where real prop
erty subject to taxation, shall not have
been assessed by the township assessor.
or other proper officer, it is hereby made
the duty of the owner thereof. by him
self or his agent, to have the same prop
crly assessed, or to have the errors in the
assessment corrected: and no Irregular,
ty, error or omission in the assessment
Of such property, shall effect in any man
ner the legality of any taxes levied
thereon. nor effect any right or title to
such real property which would have ac-
crucd, to any party claiming or holding
under and by virtue of deed executed