Sioux City register. [volume] (Sioux City, Iowa) 1858-1871, 1860-05-26
SIOUX CITY. IOWA, SATURDAY, MAY 26, 1850

upon the duties Of his Office, shall Civ,
bond with two or more sureties to be ap
proved by the township trustees, or il
counties not organized into townships, b,
the Board of Supervisors. in the sam 0
five hundred dollars, payable to said tNs
tees or Board of Supervisors. conditioned
for the faithful aud i'm partial dischar.e O
the duties of bis office, which bond sha
be filed and pre- .erved by the Township
Clerk or Clerk Of the County Board o
Supervisors. .f....
Sec Is. If any Assessor shall fail tc
give the bond and surety as required ia
the preceding section, or shall fail to take
the oath of Office MS required by the Con-
stitation, on or before the first Tuesda,
after the first Monday Of January follow.
sing his election. the office shall be consid.
cred vacant. and ia all cases of vanancie,
ia sach Office, the trustees or Board o
Supervisors, as the case may be. Shall ap,
point some suitable person to fill the va.
cancy, which appointee shall hold SAID
Office until the next succeeding election
and until his successor is elected and
qualified
Sec. 10. ANY person elected or appoint
ed an Assessor AS herein provided. shal
take and subscribe on his bond ar oath
ns required by the Constitution Of the
State Of Iowa. and in substance the SAINT
as. the condition Of his bond
Sec. 20. The Assessor shall be allowed
two dollars for each day he shall have beer
faithfully employed in discharng tn du
ties Of his Office, to be paid out of the
county treasury.
Sec. q. The several assessors in eacl
rountv shall meet at the Office of the
County Board OF Supervisors Of THEN
county, on the second Monday in JaHuary
of each year. and classify the descirtion;
of property to be assessed for the purpose
Of eoua'iainr such assessment.
Sec. %. On or before the second Mon.
day OF January in each year. the Board
of Supervisors shalt turnish each Assessor
in their county with suitable hooks in dun
licate, properly ruled aud beaded, in which
to enter the following items;
lst. The name Of the Individual, corpo,
ration, company. society. partnership or
firm, to whom any property shal! De tax
able
2nd. l{is or their lands by township,
range, section or part of section ard when
such part is not a congressional division,
or subdivision, some other description
sa'fcient to identify it: aud town lots,
naming the town in which they are situat
ed, and their proper description bv mum
her and block or otherwise according 10
the system nf numbering in the town.
3D.. Personal property ~ follows: Nam
per of cattle. number OF horses. number
OF mules. n0mher Of sheep. number OF
1sbga umber of carriages and vehieles
Qryaiesc with separate col
RMps the value of each: amount OF
s11Atn playad hEereha niiaaraamops
49, EN- pIpvad in maaaiaetarh. amount
= hnaeE and credits. amount of taxalIa
sfsersrifre, amount of stock or shares in
anE corporation or company not required
ny law to be otherwise listed aud taxed
auouat Of taxable farming utensils or
mechanics tools. amount Of all other per
soma. 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
except rs is aboye provided.
Sec. -. Each Assessor shall enter npon
the discharge of the duties OF hrs office
within six DAYS Sney the second Monday
IN January in each year, aud shall VITA
tae assistance OF eacA person assessed, or
who may be required by law to Iist proper
ty belonging 70 another, cnttr IN he books
FURNISHED him for that purpose, tie several
LIENS SPECIFIED IN the preceding section
entering the names Of the persons assessed
III aiphabeticai order 50 far as Practicable.
br aiolting to each liter its requisite num
Der OF pages IN each OF said BOOKS. tio
snail aisD be furnished with suitable plat
ut his township on which to check the
several parcels OF land, and each town or
city lot by HIM assessed, te avoid omissions
or double assessments.
Sec "a. Ii shall be the duty Of the asses
sor TO list each and every person in his
township, ahd to assess all the property.
personal and real therein, and any person
who shall refuse 10 assist III making ont n
list OF his property, or 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 dollars to be recovered In
the name OF the county for the use Of the
common schools therein and whore any
person refuses TO make out list OF his
property, which BY law he is required 10
do, the assessor shall assess such person
according to the best information he can
get, as 10 the amount of taxable properly
which such person has a.4... -4t. -.
Sec. 25. The Assessor iis, ,-eAs,A ,AseiAed1
and be is hereby required q 1(Aiahaonln
oath or affirmation TO escuposo3h tuAp
TO the effect that he has sfissoiA hi.
true and correct inventofyisf a1bl1G ae3~
able property owned by m. - ss41@i
perty held by him rs agent. Guardian Or
otherwise, and which he is required by
law to iist To the best Of his knowledge
and belief and in case any one refuses to
make such oath or affirmation, tha u asses :
scr shall note the fact in the column OF
remarks opposite such persons name; and
should il afterwards appear that such per,
son so refusing has not given full list of
his property, or that under his control.
and which he was By law required to list.
any property so omitted shall he entered
on the book double It's ordinary assessable
value and taxed accordingly.
Sec 26 Each assessor shall, on or be-
fore the third Monday in May in each year,
return one OF the assessment books OF his
township. TO the ofice 1f tho Clerk of the
Beard OF Supervisors. with the several
columns Of numbers aud values correctly
footed up, aud the amount Of personal
property Of each person carried toswarl
into column under the bead of total
personal property, and the other book h.
shall on or before the second Monday Of
AnriI of earh wear. deliver To The to,ynghio