Sioux City register. [volume] (Sioux City, Iowa) 1858-1871, 1860-05-26
Laws Of Iowa.
PUNISHED BY AUTHORITY.
CHAPTER 1914.
An Act In Relation TO Revenue.

Section L. BE ii enacted by the General
assembly Of the State cf Ioca, That the
Board OF Supervisors OF each county in
this State, shall annually as hereinafter
provided, levy the following taxes upon
in the county:
lst-For State Revenue one and one
hale mills On dollar, when 20 rate is di-
rected by the Census Board, but in no
case shall the Census Board direct levy
10 be made exceeding i've ard one half
mills on a dollar
2d-For ordinary county revenue, in
cludipg the support of the poor, not more
than iour mills On dollar, and poll tax
OF fifty cents.
3d-For support Of schools not less
than one nor more than two mills on II
dollar.
4th-For making and repairing bridges
not more than one mill Oh dollar, when
ever the Board Of Supervisors shall deem
II necessary.
Sec. :. The following classes of proper.
ty are not 20 be taxed, and they may be
omitted from the assessments herein re-
qprvd. The property Of the I. States,
aud that OF the State, including the Unit
rersity, Agricultural College, and School
Lands, and iucudiug all property leased
to the State, during the existence of such
leass the property of a county, township,
incorporated town, Or school district, when
devoted entirely to the public use and not
held Tor prcunary profit. Public grounds
! By whOmsOeyer devoted to the public, in
eluding a. places for the burial OF the
dead. Ele engines, and implements used
/ for exungHIshIng fires, with the grounds
used exclusively Tor their buildings and
Ter the EleatlEgs Of the FIRE coEl lpanirs. -
All grounds and buildings Of literary or
scientific institutions, incorporated uuder
the laws Of this State, also the grounds
and building Of benevolent, agricultural
and religious institutions rr.sucie!ies de-
voted solely to ths appropriate objects Of
these institutions, not exceeding six hun
/ dred and forty acres in extent, and not
! leased, or otherwise used with view If
! pecuniary profit
/ lst--I De books, papers and apparatus
/ belonging to the above institutions, and
used solely fer the purpose above con
temp!ated, and the like property Of Sta-
dents in any such Institutions, used for
their education.
! -d-Moneg and credits belonging axc'u-
/ stvsy to such Institutions, and devoted
I solely to sustaining them, but not exceed
| iag IN amount or income, the sum pre-
| scsibed by heir charter.
.A--Anlnals not hf.eoilihd ia the .teys
stci'oH, The wo1, si.uga from sheep, he
."n@1"E to t4o person giving The list, hr>
t.ri" produce h&r"e,tn3 Tor one year pre-
Ficus to the ISilaG, tslrata Libraries nos
exceeding one hundred dollars IN value.
iamttF pictures, libraries OF cIergymen,
kitchen furniture OF ench family, beds aad
bedding requisite for each family, one bed
and the oefdlns thereof tr each single
person h"I ioehbet OF another famity,
the apg"rel OF every iaml!y and person
actually use" ter wearing, and ali food
provided lCr eaoh Il 'niIiy; but np person
from whom a compensation Tor board or
iodE4HE il re1eifeG, or vApecied, Is to De
cohsiHeted member u. Il family aglthin
the intent OF ms clause.
alh-1 ne pG..s or estates, or both OF
persons, who "% reason oi age or intirmity
unable to contribute to ne public revenue
&4eh opahlon p&lAE s"oIec' to reversal by
the Board vi Supervisors.
9th Attaai Insurance Companies, lu-
eoFporHiea ander The laws ct Iowa, and
when the principal utflce el doing ousi-
nsss is locatsd IN thus State.
9TH ne iaFming utensils oi any per
son VINO MAKES his livelihood hg iatm!ng,
shd the 'S9's OF any mechanic, not IN
ei'her case TO exceed one hundred dollars
III value.
th-5oVerhheht iaHas entered or To-
Gated, or lands purchased IRON tins STATE,
not ca credit, shall not be taxed for the
year IN which the entry, location or pur-
chnse is maze.
Dec. j. All other property real aud per
sonai within the state, Is ssbJect to taxa
aoh IN the manner directed, and thus sec
uon is intended to embrace lands and
lots N towns, including lands bought from
the lhited states aad from tins State. and
whether bought on credit or Otherwise
Ferry franchises and toll bridges which
for the purposes of this act are consider
ed 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 eGatract or on
Judgment, mortgages and other like secu-
rites, aad accounts bearing interest, prop
srty situated in this Stale, belonging to
any bank, or company incorporated BY
this or any other State. public stocks or
loans, household furniture, including gold
ard silver plate, musical Instruments
watches and jjewelry, private libraries FOR
their value exceeding one hundred dol,
lars, Carriages stages, hacks, wago=s,
carts, draws, sleighs, sleds and every des-
eruption OF vehicle. farming utensils, ma
chimes and machinery and mechanics