St. Charles City Republican intelligencer. [volume] (St. Charles City [Charles City], Iowa) 1857-1861, 1860-05-24


pcrvisors, as the case may be, shall
appoint some suitable person to fill
the vacancy, which appointcc shall
hold said Office until the next succeed
ing election, and until his successor
is elected and qualified.
SEC. 10. Any person elected or APP
pointed an Assessor, as herein provi-
dcd, shall take and subscribe on his
bond an oath, as required by the Con-
>titution Of the State of Iowa, and in
substance the same as the condition
Of his bond.
Sec. 20. An Assessor shall be al
lowed two dollars for each day hc
shall have been faithfully employed in
discharging the duties of his Office, to
be paid out Of the county treasury.
SEC. 81 The several Assessors in
each county shall meet at the Office of
the clerk of the County Board Of Su-
prrvisors of their county on the sec
Ond Monday in January of each year,
and classify the several descriptions
of property to be assessed for the pur-
pose Of equalizing such assessment.
SEC. -. On or before the second
Monday of January in each year, the
Board of Supervisors shall furnish
each Assessor in their county with
suitable books in duplicate, property
ruled and headed, in which to enter
the following items
LIST. The name of the Individual,
corporation, company, society, part
ncrship or firm to whom any property
shall be taxable
2d His or their lands by township,
range, section or part of section, and
when such part is not a congrcssion-
al 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 ard
block or otherwise, according to the
system of numbering in the town.
Sd. Personal property as follows {:
Number of cattle, number of horses,
number of mules, number of sheep,
number of swine, uumbcr of carriages
and vehicles of every description,
with a separate column for the value
OF each amount of capital employed
in merchandise, amount OF capital en-
ploycd III manufacture, amount OF
money and credits, amount of taxable
furniture. amount Of stock or shares
in any corporation or company not re-
quircd by law to be otherwise listed
and taxed, amount Of taxable farming
utensils on mechanics tools, amount
of all other personal property not emu
mcratcd, and the number Of polls, and
column for remarks. But no entry
shall lie made on said book of any an
imal under the age of one year except
as is above provided.
SEC. 23. Each Assessor shall enter
upon the discharge of the duties Of
his Office within six days after the sec
ond Monday III January in each year,
and shall with the assistance Of cuc.l
person assessed, or who may be re,
Inircd by law to list property belong
ny to another, enter ia the books fur
lishcd him for that purpose, the sew,
"rai tens specified in the preceding
section entering the names of the
p"r>uuS assessed in alphabetical or
der :" far as practicable, 10y allotting
to each letter its requisite number of
pages IN each of said books He
shall also hc furnished with suita.
hlr plat of his township on which to
check the several parcels of land, and
each town or city lot by him assessed
t. avoid omissions ur double assess
nCntS.
SEC. "a 1t shall bc the duty of the
Assessor to list each and every per
son in his township, and to assess all
the property, personal and real there
in, and any person who shall refuse tt
assist in making out list of his prop
crty, or of amy property which he il
required by law to assist in listing
nr refuse to make the oath or atlirma
ton required by this act, shall forfeit
| the sum of one hundred dollars, to bC
! recovered in the name of the county
for the use of the common schools
/ therein and where any person retu
! scs to make out II list OF his property
which 10y law he is required to do, tn,
Assessor shall assess such person &C
cording to the best information he cal
get, as to the amount of taxable prop
crty which such person has.
SEC. %. The Assessor is authorized
and he is hereby required to admins
/ ter an oath or affirmation to each per,
son assessed, to the effect that he has
| given in full, true and correct in
ventory of all the taxable propcrt,
owned by him, and all property hel,
hy him as agent, guardian or other
wise, and which he is required by law
/ to list, to the best of his knowlcdg,
and belief, and in case any one refuses
! to make such oath or affirmation, til,
! Assessor shall note the fact in tin
column of remarks opposite snch per
sons name and should it atterward
appear that such person SO retusin:
has not given full list of his prop
city, or that under his control, an,
which he was by law required to list
any property SO omitted shall be Ell
tered on the book at double its ordi
nary asscssable value, and taxed &C
cordingly.
SEC. 26. Each Assessor shall, ON oI
before the third Monday i'll May il
each year, return one OF the assess
ment books of his township to the OF
flee of the Clerk of the Board of Su
pcrvisors, with the several columns u
numbers and values correctly footed
up, and the amount of personal prop
erty of each person carried torwar,
into column under the head of tota
personal property, and the other bool
he shall on or before the second Mon
day in April Of each year, deliver t.
the township clerk Of his township
to he used 10y the trustees Of the tow
: ship as thu township tax book, for tn
: levy of taxes for township revenu
) and road purposes.
: SEC. q. When the name of tn