The Buchanan County guardian. (Independence, Buchanan County, Iowa) 1858-1864, 1862-03-25
LAWS OF IOWA
CHAPTER 10.

t to . ,senbly ofMe State Of I9Ua a.: That
.Or the purpose of n,-a,,rg in mart the
s. me quota apporlioned to this
-..,e, 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
imports, to pay interests on the public
debt, and for other purposes there is
by this act levied and assessed, upon all
properly in Ibis State subject to taxation,
a tax of two mills upon each dollar in
value thereof, using thereof the valuation
of the year 1861.
Sec 9. The County Treasurer Of each
county in this State, is required to imme-
diately prepare upon the tax books for
the year 1861, now in his hands, a sepa-
rate column which he shall head Fed
eral Tax into which column he shall
carry out the tax above assessed, upon all
the taxable property listed on the said
tax books, as the same has been equali-
zed by the Safe and County Board Of
Equalization for the year 1861, and also
upon all such property which has been
or may be placed legally on said tax
books which was by the Assessor omit
ed, and such tax SO entered upon such
tax books or lists, shall be TO all intents
and purposes, tax within the meaning
of chapter As of the Revision of 1860,
an all the provisions OF said chapter not
inconsistent with this act, and all acts
which may be hereafter enacted, shall
apply to the tax hereby levied, in the
same manner and with the the same force
and effect as il Ibis tax had been levied
by the Boards of Supervisors of their res
pective counties, in pursuance of law
SEC. 3. Each County Treasurer shall
Immediately cause a notice to be pub
lished four weeks in each newspaper
printed in his county if there be any, and
ii not, then by posting either written or
printed notices in three Of the most pub
lie places in each township in his county,
stating in substance that an additional
tax of two mills on the dollar has been
levied as Federal tax, on all the taxa
bic 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 Treas
urer shall in any wise invalidate the said
levy or tax, and any such Treasurer who
shall willully neglect to perform any Of
the duties prescribed by tits act shall
forfeit and pay the whole amount Of such
levy in his county not collected by him
and paid over, and he and his sureties
shall be liable thereof on his official bond,
in an action n the name Of the State.
SEC. 4. And the Treasurer of each
county in this State shall execute an ad-
ditional Bond, with sureties 10 be approx
ed 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 here
by required of such Treasurer. Said
bond to be gwen on or before The LIST day
of April next, and in case any Treasurer
shall neglect to give such bond on or be.
fore the first day Of April his Office may
be declared vacant by the Board of Sup
ervisors at their June meeting, and they
may appoint successor who shall quail
ify by giving bond and taking the oath
in the lsame manner as the like officers
elected
SEC. 5. Any person may pay The tax
imposed by this act, without interest at
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. 6. In case all other taxes on any
premises 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, all
though the same may be delinquent I'll
his tax with any prior taxes shall be de-
linquenl at the tax sale for The year 1869,
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 eac'. case, the tax hereby i'm
posed shall have the same force and effect,
and all the rights, remedies and proyis-
ions Shall apply to such tax, as if the
same had been levied in pursuance of
Chapter 10 of 1860.
SEC. T. The County Treasurer and
the Clerk of tie Board Of Supervisors
shall severally keep an account with the
Fund hereby created, in the same man
ner as they keep it with the ordinary
State Fund, and the Boards of Superyis- |
ors shall make returns of the same to the |
State Auditor, the same as they are re-
CURED to do with the ordinary State
Fund.
SEC. s. The Auditor AMI State Treas
urer shall each keep accounts with said
Fund, in such manner rs at all times
10 show the state thereof as with the or
binary State Fund. The Treasurer OF
State shall give an additional Bond in the
sum Of Fifty thousand dollars TO be APP
proved and filed as provided in Sections
500 AMI 563, Chapter IS Of the Revision
of 1860, on or before the list dav of
April, 1862.
SEC. 8. The Governor shall adjust
with the Government OF the United
States. the claims which this State has
upon said Government and apply the