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

ward into a column under the head of
total personal property, aud the other
book he shall on or before the second
, Monday in April of each year, deliver to
: the township clerk Of his township, to be
used by the trustees of the township as
the township tax book, for the levy of
taxes for township revenue and road pur-
poses.
SEC q. When the name of the
owner of any real estate is unknown, aud
the assessor finds it impracticable to Oh
tain the same, it shall be proper and law.
tul to assess such real estate without
connecting Herewith any name, but in
scribing at the head Of the page the
words "Owners Unknown" and such
property, whether lands or town lots.
shall be listed as near as practicable IN
the order of the numbers thereof, and in
assessing such real property,no one des-
criptlon shall comprise more than one
town lot, or more than the sixteenth
part OF a section or other smallest sub.
division of the land, according to the
government surveys, except in cases
,
that it cannot be described in the usual
manner, III accordance with such sur
veys.
SEC. %. If any Assessor shall fail or
neglect to perform any Of the duties re
quired of him by this Act, at the time
and in the manner specified, he shall be
liable to fine of not less than twenty nor
more than five hundred dollars, to be re-
covered 10 an action brought in the Dis
trict Court by the board of Supervisors.
the jud gment shall be agains: him and
his bondsmen, and the proceeds of such
fines to 60 to the School Fund of the
county.
SEC 90 The Board of Supervisors of
each county, shall constitute a board for
the equalization Of the assessment, and
have power to equalize the assessments
Of the severa, persons aud townships of
the county. substantially in the same
manner as is required of the State Board
OF Equalization to equalizc among the
several counties Of the State 50 far 40 an.
plicable at their regular meeting, in yune
and next succeeding the general election
!" each aud every year; nd at such
meeting, they shall add to said assess.
'"e"t any taxable property in the county
not including in the assessment as re-
turned by the assessors, placing the same
IN the list of the proper township, and
shal! assess the value thereof.
SEC ~. Any person who may feel
! a"Grleved at anything in the assessment
OF his property, may appear before the
board OF equalization either in person or
10y agent, at the times mentioned in the
/ preceding sectlcn, and have the same
corrected IN such manner as to said
board shall seem just and equitable.
SEC 81. Each Clerk of the County
Board Of Supervisors shall on or b fore
! the first dav nf .Tnlv.; n.oh rnor- n,.Lo
out aud transmit to the Auditor Of State
by mail or otherwise, an abstract of the
real property in his county in which he
shall set forth:
lst. The number of acres of land in
his county, and the aggregate value of
the same, exclusive of town lots, return
ed by the assessors, as corrected by the
county board of equalization ut their first
meeting.
I'd. The aggregate value of real prop
erty IN each town in the county, return
ed by the assessor us corrected at their
first. meeting by the county board of
! equalization.
! ID. The aggregate value Of personal
property in his county.
SEC 81. The census board consti
tutes the State board of equalization and
shall meet at the seat of Government on
the first Monday Of August in each year,
in which real property is assessed, and
shall take an oath faithfully and impair
italy to discharge the duties of their
Office. The Auditor of State shall be
ex officio clerk of the board and shall Law
before it the abstracts transmitted to him
by the county clerk as required by this
act, and then the board shall proceed to
equal'ze the valuation of real property
among the several counties aud towns in
the State, IN the following manner:
1s,: They shall add to the aggregate
valuation of real property of each county,
which they shall believe to be valued be-
low its proper valuation, such per ccntum
in each case as will raise the same to its
proper valuation.
I'd. They shall deduct from the asgre-
gate valuation Of real property of each
county, which they shall believe to be
valued above its proper valuation, such
per csntum in each case as will reduce
the same to its proper valuation.
SEC. 33. Said board shall keep full
record of their proceedings, and they
shall finish their equalization on or be-
fore the third Monday of August, imme-
diately after which the Auditor of State
shall transmit to each Clerk Of the Board
Of Supervisors a statement Of the per
centum to be added to, or lducted from
the valuation of real property in his
county. The Clerk of the County Board
of Supervisors shall add to, or deduct
from the valuationof each tract or parcel
of real property in his county, the re-
qulred per ccntum on the same, and if
the result shall in any sense show frac
ton Of dollar. such fraction, if less
than fifty cents, shall be rejected, and if
fifty cents or over shall be counted as one
dollar. And in each year 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 at the time