Sioux City register. [volume] (Sioux City, Iowa) 1858-1871, 1860-05-26

practicable in the order Of the numbers
thereof, aud in assessing such real property,
ne one description shall comprise more
hne town lot, or more than the six
teenth part of q section or other smallest
sub division of the land, according to the
'sovernnent surveys, except in cases where
the boundaries are so irregular that it can
not be described in the usual manner in
accordance with such surveys,
Sec. 2s. IF any Assessor shall fail or
neglect to perform any of the duties re,
quired Of him by this Act, at Lime
and in the manner specified, he Shall be
liable TO fine of not less than twsnAy nor
mere than five hundred dollars, re-
covered by An action brought in pis-
trict Court by the Board Of SUI brs,
] the Judgment shall be agains. him j his
tenasm en-, ard the proceeds of such fiaes
to go to the School Fund OF the county.
Sec. 20. The Board of Supervisors of
each county, shall constitute a board for
the equalization Of the ssessments, and
have power TO equalza the assessments of
the several persons and townships Of the
county. substantially in the same manner
as is required Of the State Board Of Equal
/ ization to equaize among the several
counties OF the State SO far as applicable.
at their regular meetings i'll Jnre and
next succeeding the general election in
each and every year; and al such meetings
they shall add to said assessment any tax
able property IN the county not included in
the assessment as returned by the asses
sors, placing ,ha same in the list of the
proper township, and shall assess the val
ue thereof.
Sec. 30. Any person who may feel ag-
griyed at anything in the assessment of
| his property. may appear before the board
OF equalization either IN person or b.
! agent, at the times mentioned in the pre-
ceding section, and have the same correct.
ed in such manner as 10 said board shall
seem just and equitable.
Sec. il. Each Clerk Of the County Board
I Of Supervisors shalt on or hcfre the Grsf
day OF July in each year, mike out AM
! transmit to the Auditor o.. State by mail
or otherwise, an abstract OF the real pro-
perty IN .Ais county in wbica lie Shall set
! .ussh:
! list. The number Of acres Of land in his
/ county, snd the aggregate value Of the
same. exclusive Of Sown lets, returned b.
/ the assessor, as corrected hy the county
/ board @ { equalization at their first meeting.
I'd. The aggregate value OF reel pro
/ perty 10 each town III the courN7. returned
hy the assessor as corrected hy the frs.
/ meeting by the county board Of e4ualiza-
! tion
30. The aggregate value Of personal
properly in the county.
Soc. 81. The census board constitutes
the State board q equalization, and shall
meet at the seat Of Government on the
first Monday Of August in each wear, in
which reni FrapsrtR Is aSss.ased, ard sAaiI !
take m oath faithfully ara impartia.av e
discharge toe duties Of thcir olIice. rha
Auditor OF State shall be eX cGicio c..rk
OF III. board, and shall lay before i. The
abstracts transmitted to him by the county
clerk as required bv this ac'. .n4 then ths
board shall proceed to equaliz- the valaa-
tioa Of real property among the several
counties and towns in the Safe in the fol
loving manner:
lst. They shall add to the aggregate
valuation Of real property of each county.
which they shall believe to be valued below
its proper valuation. snch per centum IN
each case rs vii! raise the sane to lis pro
per vaQa-'oH.
d. hey shall deduct from the a~rre-
gate valuation of real property Of each
county, which ther shall believe to be val
ned above lis proper valuation, such par
centum N each case As will reduce the same
to its proper valuation.
See. 81. Said board shall keep a fcll
record Of their proceedings, aud the7 shall
finish their equalization en- or before the
third Monday Of August in med;a'ely afte,
which the Auditor Of State shall transmit
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