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

SECTION l. Be IL enacted By the Genera
assembly Of the State Of lowa, That tn
Board of Supervisors Of each county 0
" this State, in addition to the taxes they arr
) now directed to levy by the provisions o
J. section one of chapter forty.iive of the he
). vision of 1860, shall annually levy the pei
centum of taxation Of the "Federal Tai,
as prescribed in section eleven Of the Act
} passed by the Ninth General Assembly
: entitled IAN Act for the assessment, levy
\ !. and collection Of the quota ofthis State, OF
I the tax laid on the United States by the
,, Act Of Congress approved August 5th,
1861, or any subsequent Acts and the pay
ment of Auditors Warrants on the War
and Defense Fund"
So. Ia addition to one Township As
SCISSOR in each township in the State, as
provided for il section 1875 of said chap
ter forty five, of which this Act is amend
atory, there shall be elected in each city
and incorporated town in the State, at the
General Election for State and County Of
ficers in each year, by the qualified voters
OF such city or town, separate city or
town assessor. who shall hold his Office for
one year from the first day of June fol-
lowing his election, and until his successor
is elected and qualified; who shall be the
assessor of all persons and property with
| in the territory Of such city or Incorporate
ed town; and in such cases the township
assessor shall be restricted in his duties to
the persons and property of his township
exclusive of the territory of such city or
Incorporated town; and the assessor of
such city or town before entering upon the
duties of his Office, shall take and subscribe
an oath, as required of the township as
SCISSOR, and shall give bond with two or
more sureties to be approved by the Coun-
Gil Of his city or town, in the sum of five
hundred dollars. payable to the city, or
town, and conditioned for the faithful dis
charge of the duties Of his Office, which
bond shall be filed and preserved BY the
Clerk of said city or town.
3 Section $50 of said chapter forty
five is hereby repealed, and in place thereof
it is hereby enacted as follows:
Each assessor shall be allowed one dol |
lar and fifty cents for each day he shall |
have been faithfully employed in discharg-
ing the duties ofhis office, to be paid out
of the County Treasury.
s 4. Section 13l Of said chapter forty
five is hereby repealed, and in place there
of it is enacted that the Board of Superb
sors of each county shall at their meeting
in January in each year, classify the sew
eral descriptions Of property to be assess
ed, for the purpose Of equalzing such as
sessment; and the Clerk Of said Board ;
shall on or before the adjournment of said ;
Board, deliver to each member thereof as {
many certificates Of such classifcatjons as t
there are assessors in his township, one of T
which shall be by him delivered on or be- a
fore the fifteenth day of January in each S
year, to each such assessor. a
5 >. The words ''amount Of capital EN-. s.
'loyed in merchandise, at the end Of the '
Jurtn and commencement of the fifth line, al
subdivision three Of section 1872, of said re
HAPPIER 40, are hereby stricken out. and ="
le words value OF merchandise, are in D
rted in place thereof SC
5 8. IN addition to the information now III
CURED to be transmitted in an abstract "
the Clerk OF the Board of Supervisors
the State Auditor as provided for in c
ctloH al Of said chapter 40, there shall S
made out aud transmitted by the Clerk I
the time he transmits the information
" required, under subdivision num-
red 4, an abstract Of the aggregate value
j number of cattle, the aggregate value
d number of horses, the aggregate value
d number Of mules, the aggregate value
d number of sheep, and the aggregate
.lue aud number Of swine over six months
age, AS the same are returned to the
Jerk of said Board of Supervisors by the
of his county.
s 7. All of section 16l Of said chapter
) after the word taxes in the sth line
ON the top on page ll9, to the next pc
od following the word act" is hereby
tricken out and repealed.
s s. 1t shall be the duty of the State
Auditor, from time to time, to prepare
nd furnish to all the Clerks of the Beard
If Supervisors and the County Trcasurcrs
md collectors of taxes, directions and .
"rms, in compliance with which such
!
rally keep their accounts relating to the .
'cvcnue. Also, forms for the reports re
CURED to be made by said officers to said .
Auditor; and forms of receipts to be Civ
en- by the Ircasurers and Collectors of .
taxes to taxpayers; and said Clerks Trea
surers and Collie ctors shall conform in all .
respects to the forms and directions thus
prescribed.
5 {? All Of section 100 of said chapter.
on page 100, after the word ''permitn in
the ninth line thereof to the end of the sec
tion is hereby stricken out and repealed,
and in place thereof it is enacted as fol
lows: In all cases where the homestead
is listed separately as a homestead it shall
be liable only for the taxes thereon.
5 10. Whenever the County Treasurer
shall give notice of the sale of real proper.
~ for delinquent taxes, by posting up !
written notices of such sale, he shall be-
tore making such sale, file in the office Of
the Clerk OF the Board of Supervisors Of
his County, copy of said notice with his
certificate indorsed thereon. setting forth
that said notice had been posted Up in four
OF the most public places in his county,
tour weeks before the sale, which said Ger
t'hcate shall be subscribed by him and
sworn to before said Clerk, and shall he
pr''ha facie evidence Of the facts therein
stated
IL. After the word ''Treasurer" in
The sixth line OF section "a of said chap
ter, page ll2, there is hereby inserted the
words "or Clerk as the case may be-
$ II. At the cad Of section rs Of said
chapter, page i22, there is hereby ,dd.d