The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-03-22
L A w S o F 10 w A.
CHAPTER 10.

l. A w 5 OF 10 w A.
CHAPTER 10.
AN ACT for the assessment, levy and collec-
ton of the quota of this S,ate of the tax laid
on the United States, by the act of Congress
approved August5th 1861 or any subsequent
acts, and the payment of Auditors War
rants on the War and Defense Fund.
SECTION /. Be il enacted by the General As
sembly of the STATE Of Iowa That for the pur-
pose of meeting in part the payment OF tho
quota apportioned to this State, of the annual
tax laid upon the United States by the act Of
Congress, approved August 9th 1861, entitled
can act to provide increased revenue from i'm
ports, to pay interest on the public debt, and
for other purposes" there is by this act levied
and assessed, upon al property in this State sub
iect to taxation, q tax of two mills upon each
dollar in value thereof using therefor the val
uation of the year 1861.
Sec. 2. 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, q separate column which he
shall head "Federal Tax into which column
he shall carry out the tax above assessed, upon
al the taxable property listed on the said tax
books, as the same has been equalized by the
State and County Board of Equalization for the
year 1861, and also upon all such property
which has been or may hereafter be placed
legally on said tax books which was by the As
SCISSOR omitted, and such tax so entered upon
such tax books or lists, shall be to all intents
and purposes O tax within the meaning of
chapter 45 of the Revision of 1860, and all the
provisions of said chapter not inconsistent with
this act. aud all acts which may be hereafter
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 of their respective coun-
ties, in pursuance Of law.
Sec Each County Treasurer shall imme-
diately cause anotice to be published fourweeks
in each newspaper printed in his county if there
be any, and if not then by posting either writ.
ten or printed notices in three of the most pub
lie places in each township in his county, stat
ing in substance that an additional tax of two
mills on the dollar has been levied as Federal
tax, on all taxable property of his county as
shown by the tax book of 1861, and that the
same is required to be paid by the last day Of
May next; but no neglect of said Treasurer
shall in any wise inyalidate the said levy or tax
and any such Treasurer who shall wilfully
neglect to peeform any of the duties prescribed
by this act shall forfeit and pay the whole
amount of such levy, in his county not collect
ed by him and paid over, and he and his sure
ties shall be liable therefor on his official bond
in an action in the name of the State.
Sec. 4. And the Treasurer 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 and Sheriff, in
sum equal to double the amount of State Tax
on his tax book for 1861, conditioned for the
faithful performance of his duty hereby requir-
ed 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 first day of April his office
may be declared vacant by the Board of Su-
pervisors Mt their June meeting, and they may
appoint successor who shall qualify by giving
bond and taking the oath in the same manner
as the like officers elected.
Sec. 5. Any person may pay the tax imposed
by this act, without interest a. any time before
the first day of June next; but if not so paid
then the tax shall draw interest at the same
rate from that day, that is imposed on other
delinquent taxes.
Sec. 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 the
year 1862, although the same may be delin-
quent. If this tax with any prior taxes shall
be delinquent at the tax sales for the year 1852,
and any premises shall be sold for such taxes,
or in case the tax imposed by this act shall
remain delinquent until, the tax sale for the
| year 1868, as above provided for, then in ethee
| er case. the tax hereby imposed shall have tn
same force and effect, and all the rights, ,remer
dies and provisions shall apply to such tax, as
| if the same had been levied in pursuance of
| Chapter 45 of the Revisons Of 1860.
Sec. 7. The County Treasurer and the Clerk
| of the Board of Supervisors shall severally
| keep an account with the Fund hereby created,
| in the same manner as they keep it with the
ordinary State Fund, and the Boards Of Super
yisors shall make returns of the Same as they
| to the State Aunitor, the same as they are re-
| ouired to do with the ordinary State Fund.
| Sec. 8. The Auditor and State Treasurer
| shall each keep accounts with said Fund, in
such manner as at all times to show the
| state thereof as with the ordinary State Fund.
| The Treasurer of State shall give an addition
| al Bond in the snm of Fifty thousand dollars
| to be approved and filed as provided in Sec.
tions $50 and 56S, Chapter SO of the Revision
| of 1860, on or before the lst day Of April,
| 1862.
Sec. 9. The Governor shall adjust with the
Government of the United States, the claims
which this State has upon said Government
and apply the amount thereof towards the QUO
| tn of said Fedaral tax apportioned to this
| State as provided for by the said act Of Con
gress.
Sec.il0 The amount of the fund created by
this act or so much thereof as may be necessa-
ry is hereby appropriated to pay the amount
| of the Auditors warrants not otherwise re-
| deemed, issued on the War and Defense Fund
| and any balance that may be duo the Gov
| ernment of the United States after applying
the amount of said claims against said Govern
ment, as above provided.
Sec IL. The State Census Board shall o.
their annual meeting for determining the rate
| of the State tax for the several counties, de
termine the per cent. Of taxation, necessary L
meet the quota OF this State, of the annual tai
levied on the United States by the aforesaid
act Of Congress, or any subsequent acts, ant
the Auditor shall give notice thereof TO the sew
eral County Clerks, at the same time he givei
i notice of the amount Of annual State tax, anc
the Board of Supervisors or Clerk of the Boarc
of Supervisors Of the several counties, shall a
the time of levying other taxes, levy the pc,
centum stated in such notice as federal Ia,
for such year.
Sec. IL. This Act being deemed by the Gen
eral Assembly of immediate Importance, shal
take effect upon its publication in the Dali,
State Register and Daily Des Moines Times
newspapers published in the City of De-
Moines, Approved, March 10, 1852.
The New York Chamber of Commerce ha
passed resolution charging the Naval Depar,
ment with "culpable neglect" in not preparing
i In Hampton Roads, for the better reception 8