The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1862-08-28

the same was sold, and thirty per centum
of such amount Immediately added as
penalty with ten per cent. interest per an
mum on the whole amount thus mace from
the day of sale, and also the amouht OF all
taxes, interest and cost paid for any sub
sequsnt year, or years, and similar pen
atty of thirty per centum added as before
on the amount of the payments for each
subsequent year, with ten per cent. inter
est per annum on the whole ofsuch amount
or amounts, from the day or days Of pay
ment, unless such subsequent taxes shall
have been paid by the person for whose
benefit the redemption is made, which fact
may be shown by the Treasurers eipt;
and provided further, that such penalty
for the non payment of the taxes of any
subsequent year or years, shall not attach,
unless such subsequent tax or taxes shall
have remained unpaid until the first day
Of February after they become due, SO
that they have become delinquent.
5 IA. If real property of any minor, or
lunatic, is sold for taxes, the same may be
redeemed at any time within one year at
ter such disability is removed, upon the
terms specified in the foregoing section,
which redemption may be made by the
guardian or legal representatives.
s Is. 1t is hereby made the duty of
each Township Assessor to note opposite
each piece or parsel Of property by him
assessed, in column on his assessment
book, prepared for that purpose, the mum
Der Of road and sub district in which such
property is situated.
s l6. Each Railroad Company in the
State shall annually, on or before the first
day Of February, furnish to the State Trea,
surcr sworn statement of the gross re-
ceipts of their Railroads, without reduction
of expenses for the year ending on the first
day of January preceding, which said
statement shall be sworn to by the Sccre-
tary and Treasurer Of such Company
And the Treasurer Of State shall levy on
said gross receipts, tax of one per cen
tum, which the said Railroad Companies
shall pay on or before the 18th day of
February, after which time the said taxes
shall become delinquent and the same pen
alties and interest shall attach as on other
taxes. After the said taxes become de-
linquent, the Treasurer of State shall pro-
ceed to collect the same, in the same man
ner and with the same rights aud powers
as Sheriff may an execution; one half of
said taxes levied and collected as aforesaid
shall be equally apportioned by the State
treasurer to the several counties through /
which the said roads respectively run, in
to the number of miles Of main
rack of road in each county, and shall be
'ald over by him to the c. unity Treasurer
If such county. lfany Railroad Company
hall fail to make the sworn statement re-
uired by this Act, the Treasurer of State ,
hall ascertain as near as may be the gross t
arnings ofsuch delinquent Company and c
s>ess thereupon the said one per centum, {
nd shall seize and levy upon the whole or {
ny part Of the property. rights ard fran a
hse of said Company, and after giving |
IN days public notice of the time and c
lace Of sale shall proceed to sell the same $
public auction, to satisfy the amount of t
i'd assessment, together with all costs ,
ID expenses incurred in making the as
ssmcnt and sale. The tax herein pro-
ded fer shall be in lieu of all taxes for
y and all purposes on the road bed track,
Hing stock and necessary buildings for
,cra,iug their road. But other property
longing to such Company, whether per
nal or real, shall be taxed a, property OF
livduals in the respective counties IN
nich the same may lie.
s II. Immediately after the ta>es be
me delinquent, each County Treasurer
,all proceed to collect the same by dis
ess and sale Of the personal property Of
,e delinquent taxpayer, in the manner
rescribed in sections ISL and 75s of said
haptcr 45, and for this purpose, he shall,
;ithin thirty days after the taxes become
elinquent, appoint one or more deputies
o aid and assist him in collecting the de
nquent taxes in his respective county,
Zach deputy so appointed, shall receive as
compensation for his services and e.-
'enses, the sum Of five per cent. on the
mount OF all delinquent taxes collected
~ him, which percentage he shall collect
rom the delinquent, together with the
Whole amount OF delinquent taxes and in
crest; and in the discharge of his duties
IS such assistant collector should it be
come necessary to make the deIiuuucnt
axes by distress and sale, he shall be en-
ltled to receive the same CONDENSATION in
addition to the five per cent. provided for
n this Act, as constables are entitled to re
scIve for the sale of property on execu-
ION; and any County Treasurer who shall
"ilIfuIly refuse or neg ect to comply with
my OF the provisions of this section. Shall
"rtelt the sum o: five hundred dollars. to
be recovered in the name of the county for
he use ofthe Common Schools therein,
Is. All Of section go of said chapter
10 on page Is to the period following the
word "paid,' a: the end of the seventh
Inc Of said section is hereby repealed: and
n place thereof 1t is enacted as follows:
The Treasurer shall continue to receive
:axes after they have become DELINQUENT
until collected by distress and sale: but
alter they have become Delinquent. he shall
collect III addition to the tax of each tax
payer SO delinquent, as a penalty for non
payment, at the rate of one per cent. a .
nonth on the amount Of the tax for the |
irst three months, two per cent. month
or the second three months, three per cent
month for the third three months. and
our Per cent. a month for all after nine
months. In computing this penalty moth
ng shall be reckoned or collected therefor
! the tax is paid before the first dav of
March, nor after that time except for a full
month.
10. All Acts and parts Of Acts in
.OllltiCt WI Is tho 1.ra1.;.;1,a. 4.