The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1860-05-17
Eaus of the STATE of cyoua.
CHAPTER l64.
BY AUTHORITY.
5s9
AN ACT, In relation to revenue.

the Boar, of Supervisors Of eacl, count,
IL this State, shall annually as hereinafter
provided, levy the following taxes upon tht
assessed value of the taxable property II
the county.
lst--For State Revenue one and one
half mills on dollar, when no rate Is d'
rected by the Census Board, but IN no case
shall the Census Board direct a levy t" be
made exceeding two and one half mills or
dssllas.
2dFor ordinary county revenue, lnclu
ding tee support of the poor, not more thar
four mills Oh dollar, whenever the Board
ofoUpervisors shall deem it necessary.
~. The following classes of property
arSnot to be taxed, and they may be omit
te6 fom the assessments herein required
nkpropcrty of the United States. and that
of nc State, including the University, Ag.
ricultural College, and School Lands. and
including all property leased to the State,
during the existence Of such lease the
property Of a county, township incorpora
ted town, or school district, when devoted
entirely to the public use and not held for
pecunary profit. Public grounds, by
vhOmsoever devoted to the public includ
III all places for the burial of the dead
n engines, and implements used for ex-
r uishing fires with the grounds used cx-
dtivcly for their buildings, and for the
moetings of the fire companies. All
- p,nds and buildings of literary or scen-
e institutions, incorporated under the
of this State, also the grounds and
oldings Of benevolent, agricultural and
religious institutions or societies devoted
soltly t" the appropriate objects of these
institutions, net exceeding six hundred aud
forty acres in extent, and not leased, or
other~i Use used with view Of prcuniary
profit.
lst-Thc books, papers and apparatus
bclonginy t" the above institutions. and
used s"l. for the purpose above c"ntc,n.
plSecd. and the like property Of students
10 hny such institutions, used for their ed
u1ti"n.
4l-Monry and credits belonging cxcln
sivoly t" such Institutions. and devoted
solsly to sustaining them, but not exceed
ina in amount or income, the sum pre-
eaShcd by their charter
I-AnimalS not specified in the ncNt
~
to the person giving the list, his farm
pr,dncc harvested one year previous to
the Ii>tin" private libraries not exceeding
ono hundred dollars in value, family pie,
lures, libraries of clergyman, kitchen fur
nitu-c Of each family, beds aud bedding
requisite t:.. eacl, family. one bed and the
bedding thereof for each single person not
= member OF another family. the apparel
of every family and person actual Y used
Er wearing, and all food provided for each
Eanily; hu, no person from whom a com.
pen >itiun for board or lodging is Received,
or expected. is to be considered member
II family within the intent Of this clause.
lh-lhc polls or estates, or both of
pGsuus, who b. reason Of age or inilrni-
n may in the Judgment OF the Assessor
unable to contribute t" the public reve-
X. such opinion being subject to reversal
the Board If Supervisors.
Mutual Insurance Companies, i'll
corpora,ed under the laws OF Iowa, and
when the principal office of doing business
is located in this State.
6th-Thc farming utensils of any person
who makes his living by farming, and the
tools of any mechanic, not in either case
TO eAceed one hundred dollars il, value.
Oth--Gpvcrnment lands entered or 10.
Gated or lands purchased from this State,
not on credit, shall not be taxed for the
year in which the entry, location or pur-
chase is made.
So. All other property real and per
sOna within the State. is subect to taxa
tiea in the manner directed. and this sec.
ton is intended to embrace lands and lots
inlto~ns. including lands bought from the
United States and from this State, and
wActhcr bought on credit or otherwise e.
Ferry franchises and toll bridges which for
tie purposes of this act are considered as
rsal property. Horses, cattle, mules. ass
es,sheep, swine, and money, whether in
possession or on deposit, aud including
bank bills, money, property or labor due
frsssn solvent debtors on contract or ON
Wdgment, mortgages aud other like secu =
rides, and accounts bearing interest. prop
erty situated in this State, belonging to
any bank, or company Incorporated or
Otherwise, whether Incorporated by this or
aey other State, public stocks or loans,
sASSh''u 'u 'h'"'e. H'CtujiHS S''lu illu Sill
vse plate, musical Instruments, watches
and jewelry, private Libraries for their val
ue esxceedlng"ne hundred dollars, carriages.
s.aecs' "aeHs' wagons, carts, drays, sleighs.
sleds and every description Of vehicle
farming utensils, machines and machinery
and mechanics tools for their auor.a,,o
value over one hundred dollars. boa,s and
vessels If every description wherever req
istsrcd or licensed, and whether naviya,ino
the waters Of this State or not. if owned
either wholly or in part by the persons
who are inhabitants Of this State. t" tn,
amount owned in this State. Annui,ie,
but not including pensions from the United
States or any State, nor salaries or pay
ments expected for services to be rendered
S. Every inhabitant of this State o
full age, and sound mind, shall assist tn,
assessor in listing all property subject t,
taxa,i"n in this State of which he is tn,
owner, or has the control or management
70 the manner hereinafter directed tn,
pe"perty ota ward is to be listed oy biz
lard'an, OF minor 10y his father if living
mot, then by his mother if living, and i
ut then by the persons having tho proper
" in charge; Of a married woman,by her
selfor husband; of beneficiary for whom
property is held in trust, by the trustee