New Oregon plaindealer. (New Oregon, Iowa) 1859-1866, 1862-04-04
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LAWS OF IOWA.
CHAPTER 10.

laiN On liie lHitcu States ny tic aCt VI Soil'
gross approved August 5th 1861, or any
subsequent acts, and the payment of Audi
tors Warrants on tho War and Defense
Fund.
SECTION /. BE it enacted By the General
assembly of the State of lowa:' That for the
purpose of meeting in part the payment Of
tle quota apportioncd to this State, of the
annual tax laid upon the United States by the
act of Congress, approved August 5th 1861,
entitled IAN act to provide increased revenue
from imports, to pay interest on the public
debt: and for other purposes" there is by this
act levied and assessed upon all property in
this State subject to taxation. q tax of two
mills upon each dollar in value thereof using
therefor the valuation of the year 1861.
5 .. The County Treasurer of each coun-
ty in this State is required to Immediately
prepare upon the tax books for the year 1861
now in his hands, a separate column which
he shall head Federal Tax" into which col
umn he shall carry out the tax above assessed
upon all the ia xable property listed on the
| said tax books rs the same has been equal
lied by the State and County Board Of Equal.
ization for the year 1861. and also upon all
such property which has been or may here
after be placed legally on said tax books
which was by the Assessor omitted, and such
tax so entered upon such tax book or list.
shall be to all intents and purposes, tax
within the meaning of chapter As Of the Re-
vision of 1860, and all the provisions of said
| chapter not inconsistent with this act ana all
acts which may be herea itcr enacted shall
apply to the tax hereby levied, in the same
manner and with the same force and effect as
if this tax had been levied by the Boards of
Supervisors oftheir respective counties, in
pursuance of law.
s. Each County Treasurer shall immedi-
ately cause notice to be published four weeks
in each newspaper printed in his county if
there be any, and ifnot, then by posting either
written or printed notices in 3 of the most
public places in each township in his county,
stating in substance that an additional tax of
Federal tax, on all taxable property of his
county as shown by the tax book of 1861, and
the same is required to be paid by the last
day of May next but no neglect of said
Treasurer shall in any wise inva!iiate the
said levy or tax, and any such Treasurer who
shall willfully neglect to perform any of the
duties prescribed by this AIT shall forfeit and
pay the whole amount of such levy in his coun-
ty not collected by him and paid over, and
he and his sureties shall be liable therefor
on his official bond, in an action in the name
of the State.
4. And the Trea surer of each county in
this State shall execute an additional Bond.
with sureties to be approved by the Clerk of
the District Court, County Judge, aod Sher-
if, in a sum equal to double the amoant of
State Tax on his tax book for 1861, condition
ed for the faithful performance Of his duty
hereby required of such Treasurer Said
bond to be given on or before the 1st day of
April next, and in case any Treasurer shall
neglect to give such bond on or before the 1st
day of April his Office may be declared va
cant by the Board of Supervisors at their
June meeting, and they may appoint sue.
cessor who shall qualify by giving bond and
taking tho oath in the same manner as the
like officers elected.
5. Any person may pay the tax imposed
by this act, without interest at any time be-
fore the first day of June next but if not so
paid then the tax shall draw interests at the
same rate from that day, that is imposed on
other delinquent taxes.
6. In case all other taxes on any premi-
ses shall have been paid before any County
Treasurer receives notice of the levy of this
tax, then such premises shall not be offered
for sale for this tax alone, at the tax sale for
1862, although the same may be delinquent.
Ifthis tax with any prior taxes shall be de-
lnquent at the tax sales for the year 1862
and any premises shall be sold for sush taxes,
or in case the tax imposed by this act shall
remain delinquent, until the tax sale tor the
year 1863, as above provided for then in Ell
Their case, the tax hereby imposed shall have
the same force and effect, and all the rights,
remedies and provisions shall apply to such
tax, as if the same had been levied in pursu.
ance, of Chapter as of the Revision of 500.
I. The County Treasurer and the Clerk
of the Board Of Supervisors shall severally
keep an account with the Fund hereby Gre
ated, in the same manner as they keep it with
the ordinary State Fund, and the Boards of
Supervisors shall make returns of the same to
the State Auditor, the same as they are re-
quired to do with the ordinary State Fund
8. The Auditor and State Treasurer
shall each keep accounts with said Fund, in
such a manner as at all times to show the