The Buchanan County guardian. (Independence, Buchanan County, Iowa) 1858-1864, 1860-05-16

county board of equalization
Sd. The aggregate value of personal pro-
perty in his county.
5 32. The census board constitutes the State
board of equalization, and shall meet at the
seat of Government on the first Monday Of Au
gust in each year, IN which real property is as
sessed, and shall take an cath faithfully and
impartialy to discharge the duties Of their of
fee. The Auditor Of State shall be ex officio
clerk of the board, and shall lay before it the
abstracts transmitted to him by the county clerk,
required by this act, and then the board shall
proceed to equalize the valuation of real pro-
perty among the several counties and towns in
the State in the following manner:
1st. They shall add to the aggregate valua-
ton of real property of each county, whiIa they
shall believe to be valued below its proper val
uation, such per centum in each case as will
raise the same to its proper valuation.
2d. They shall deduct from the aggregate
valuation of real property of real property of
each county, which they shall believe to be val
ued above its proper valuation, such per centum
in each case as will reduce the same to its pro
per valuation
33. Said board shall keep full record of
their proceedings, and they shall finish their
equalization on or before the third Monday of
August, Immediately after which the Auditor of
State shall transmit to each Clerk of the Board
of Supervisors statement of the per centum
to be added to or deducted from the valuation of
real property in his county. The Clerk of the
County Board of Supervisors shall add to, or
deduct from the valuation of each tract or parcel
of real property in his county, the required per
centum on the same and if the result shall in
any case show fraction of dollar, such frac-
ton, if less than fifty cents, shall be rejected,
and if fifty cents or over, shall be counted as
one dollar. And in each wear the said Board
shall determine the rate of State tax to be levied
and collected, which shall not exceed two mills
on the dollar, and the Auditor Of State shall
notify the several county clerks of such rate mt
the time hereinbefore mentioned.
81. If any Clerk Of the County Board of
Supervisors shall neglect or refuse to transmit
to the Auditor of State, the abstract of the as
sessment of the real property in the county, or
to add or deduct the per centum fixed by the
State Board of Equalization, as required by
this act, such County Clerk shall be deemed
guilty of misdemeanor, for which he shall be
prosecuted by indictment in the District Court,
and if found guilty, shall he fined in any sum
not more than one thousand dollars. and shall
also be liable to an action on his official bond
to any injured person.
80. The Board of Supervisors shall furnish
to the Clerk Of each county suitable book
properly ruled and headed, with distinct col
umns in which to enter the names Of taX-pay
ers, descriptions of lands, number of acres and
value, number OF town lots and value, and val
lie of personal property, and each description
of tax, a column for polls and one for payments,
into which book the clerk shall, after the equal
zaton in June, as hereinbefore provided, and
before the first Monday of November, trans
cribe from the assessment books of the several
townships the names of tax payers, with the
description of property; but in cases where the
owner is unknown, no one description shall
contain more than one town lot, or more than
the sixteenth part of section, on other smallest
subdivision of the land according to the Gov
ernment surveys, except in cases where the
boundaries are so irregular that it cannot be
described in the usual manner in accordance
with said surveys.
s So. Atthe regular meetingiu June, in each
and every year, the Board OF Supervisors shall
levy the requisite taxes Tor the current year, in
accordance with law, aud shall record the same
in the proper book, and 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 am
cunt OF each different tax. and after adding up
each column shall carry forward the several
amounts, showing a summary OF the total
amount of each distinct tax.
s 81. The Clerk Of the County Board of Su-
pervisors, may correct any clerical or other er-
rur in the assessment or tax book, and when any
such correction affecting the amount of tax, Is
hands Of the Treasurer, he shall charge the
Treasurer with all sums added to the several
taxes and credit him with all the deductions
thereirom, aud report the same to the supervis-
ors
8 IS. An entry shall be made upon the tax
list showing what il 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 Supervisors shall attach thereto a warrant
4
Board in general terms, requiring the Ireasur-
er 10 collect the taxes therein levied according
to law, and no infornalty in the above require
ments, shall render amy proceedings for the
collection of taxes Illegal The Clerk Of the
County Board Of Supervisors shall cause the
tax book to be delivered 10 the Treasurer of the
County hy the first Monday Of November, and
his receipt taken therefor, and such list or book
shall be full and sufficient authority for the col
lector TO collect taxes therein contained But if
the list be delivered to the treasurer fter the time
above specified the proceedings shall neyerthe-
less be deemed regular SO far affecting the va
hdity oftaXcs, or sales of land under this act At
the tune Of the delivery of said book to the Treas
urvr, the Clerk shall make to the Auditor OF State
"A certified statement, showing the aggregate val
re of lands, town property aud personal prop
erty in the county, each to itself, and also the
aggteg gate amount Of each separate tax, aS shown
F hN sbttl t@sA -lO0h
s 3D. lfany Clerk of the County Board of
Supervisors shall fail or uegleet to perform any
of the duties required Of him by this act, he
shall he liable u u hne Of not less than fifty
nor more than five hunred dollars, 10 be recov =
cred in an action brought in the District Court
by the Board Of Supervisors. or by the party in
iured thereby the Judgment entered shall be
asainst him and his bondsmeu, the proceeds of
such fine to 90 To the School Fund.
40 The Treasurer, ON receiving the tax
book for each year, shall enter upon the same,
in separate columns, opposite 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 remains due and unpaid
/ Al. The Trcasurvr, after making the above
entry, shall proceed 10 collect taxes, and the
list aud warrant shall be his authority and justi-
tieation against any illegaitty IN the proceed.
/ ings prior 10 receiving the list; and he Is r.
/ qured 10 attend at his Office from the second
+ Monday in November te the first Monday OF
/ February following and he is also authorized
and required 10 collect, 80 far as practicable
+ the taxes remaining uuIatd On the tax books oi
/ previous years
/ s ~ II shall te the duty of tho County
/ Treasurer 10 assess any real property subject {,
taxation. which may have been omitted hy Ill,
Assessors or tie County Clerk, and 10 collect
taxes thereon, aud IN such case 5 he is required
10 note opposite the tract or lot assessed. the
words by Treasurer.