New Oregon plaindealer. (New Oregon, Iowa) 1859-1866, 1862-08-01

and shall be pria1a fasie evidence of the facts
therein stated. ga .GE& G CG&E II
Sec. II. After tho word ssTreasurer' in
the sixth line Of section ia of said chapter,
page 10, there ishereby inserted the words,
I 'or Clerk as the case iaay be-"
Sec. -. At the end dissection 77s of said
chapter, page ll2, there is hereby added as
follows "and the statement in the Treasur-
.er's deed Of the fact of the asst gnment, shall
be prma facie evidence of such ASST signmet"
Sec. 10, Section 77s Of said chapter is
hereby repealed and in place thereofit is en-
acted as fellows: Real property sold under
the provisions efthis act, or tha actto which
Iitisamendatory, it may be redeemed at any time
before the expiration Of three years froa, the
late Of the sale, by the payment to the Clerk
# the Board Of Supervisors Of the proper
County, to be by him subject to the order Of
he purchaser. of the amSunt for which the
same was sold, and thirty per centqm ofsucll
amount Immediately added as a penalty with
ten por cent interest per annun ON the
whole amonnt thus made from the day of q
sale, and also the amount Of all taxes, inter- .,
est and cost paid fer any subsequent year,
or years, and a similar penalty Of thirty per
centum added as before, On the amount Of
the payment for each Subsequent year, with
ten per cent interest per annum on the whole
OF such smeunJ Or amounts from the day or
days of payment !; unless such subsequent,
taxes shall have been paid Ly the person for
tbo ~ ~,
fact may be shown by the Trcasurers receipts;
and rrorided fu'taer, that such penalty for
the non-payment of the taxes of any sucl,.
subsequent year or gears, shall not attach,
unless such subsequent tax or taxes shall
have remaincc unpaid until the first day Of
February after they become due, 50 that
they have become deliaquent. A7s 1asurEsgl
Scc.l4. lfreaI property Of any ,.,inor, or
| 'uuatic,s is sold for ia xes, the same may be
redeemed at any time within one. year sftcr
such disability is removed upon the terms
| specified in the fareroinr section whirh rn-
demption may be made by tae guardian
legal representatives. , =. v+s1 ss&ye asa
Sec. Is. 1t is hereby madc the duty of
each Township Assessor to note opposite eacl.
piece or parcel of property by him assessed,
in colulGn on his assessment book, prcpar-
ed for that purpose, the number of road and
SUBJ district in which suck property is stua-&
ted. .@.s~a. aaR ~ a5fs+ss1 - S5atss
Sec. l6. Each Railroad Company in tho
State shall annually on or before the first 8
day of February, furnish to the State Treas,
urer sworn statement Of the gross receipts
oftheir Railroad without reduction Of cxpcn-
ses fer the year endiH en- the frs. day Of
January preceding which said statement
shall be sworn toby the Secretary and Treas
urer of snch Company. And tho Trensurer
of State shall levy On said gross receipts, u q.
tax OF o 'e per centum, which the SAID Rail.
road Companies shall pay on or before tho
18th day Of February, after which time the
said taxes shall become delinqnert and the
same penalties and interest shnl attach as y
on other taxes. After the aid tex IS become de-:
linqueat, the Treasurer of the State shull pro-.
| ceed to collect the sa,ne in the same manner
and with the same rights and powers as
| Sheriff may on execution one-half Of said
| taxes levied and collected ae aforesaid, shall
be equally apportioned by the State Treasur-
! er to the several counties through which tho
said roads respectively run, in proportion to
the number Of miles OF main track Of road in
each county, and shall be paid over BY him
to the County Treasurer of such county. IL
4 any Railroad Company shall fail to make the
sworn statement required by this act, the.
Treasurer of State shall ascertain as near as
may be tho gross earnings Of such delinquent
Company and assess thcreupon the said one
per centum, and shall seize and levy upon
the whole or any part of the Property Eightsr
and franchises Of said Company and .afters
giving ten days public notice of the timeapd,
place of sale, shall proceed to sell the same at
public auction, to satisfy the an,ount ef said
assessment, together with allc costs and cxpen-a
ses incurred in making tho assessment and.
sale. The tax herein provided for shah be-
in lien Of all taxes for any and all purposes
on the road bed. track, rolling stock and
necessary buildings for operating their road.
But ether property belonging to such Com
pany, whether personal or real shall betax-s
ed as property OF individuals in tile respect>s
i've counties in which the same may lie,1 sA13
4 Soc. II. Immediately after the taxes be-
come delinquent each County. Treasurer.
shall proceed to collect the same by distress
and sale Of the personal property Of the de-
j linquent tax payer. III = manner prescribed
J! in sections 1877 and 7Ss Of said chapter 49,
y and for this parpose,r ho ahalL within thirtys
4 days after the taxes BECOME delinquent, aps
point one Or paore deputies to aid and assist