The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1867-09-12
oTTUMWA, IOWA. THURSDAY SEPTEMBER II, 1867.

iOTTUM WA, IOV
! To the Board Of Supervisors of ap
clio County, Iowa: saoaa
e"Your Committee on Poor Farm
respectfully report that having visit
led the Poor Farm and Poor House
found both in good condition and th'
paupcrs healthy and we'll cared for
There being barely bed clothing
enough to now supply tho 2auper in
mates. we respectfully recommend ,
judicious purchase by the Superin-
tendant Of tho Poor Farm, Of suita
| bic bed clothing, sufficient 10 quaint
ty to comfortably sleep oil the pau
opers on the Poor Farm for the ap
Ilproaching winter. fil
.Farther, we would recomment
tho sowing Of six acres Of Timoth,
i'm the center field, in lieu OF tha
amount To have been sowed BY hin
lin winter wheat. as said field is low
Eand well adapted to grass, and shout,
be converted TO meadow as soon d
practicable TIT a3s1is
aaA Respectfully submitted,
tR JoHN WrLcox, Ho
I 9i a9lsyttA a2 Chairmnn.
The report Of Ezekiel Rush, ESQ.
acting Coroner IL the inquest on ths
body Of Charles Bachman, was re
Iccived and placed on file. oti
/ The report ofiC.. G. Blake, Esq.
acting Coroner in the inquest On tht
body ot Antoine Dombach, was re
ccived and placed on file. ifi
On motion the following resolu-
tion. introduced by Supervisor Car
vcr, was adopted tRf'd t'''t
] 1Isesolved by the Board Of Super
visors of Wapello County, Iowa, that
the Clerk Of this Board be required
to procure four side lamps and six
wooden spittoons to be- used in the
Court Room Of the Court House and
that tho same be paid for from the
proceeds Of the rent Of. the ROOM
Also thnt he be required to prohibit
the use Of candles in said room,
thereby soiling and injurihg the
house" f i9.E
E Tho following report Of the County
Attorney was received, and order.
ed spread upon the minutes
"The undersigned to whom was re.
fsned the petition OF James Hawley,
Eet al, praying a refunding of the tax
cs paid upon National Bank shares
for the year 1866. and that the levy
upon said share. for 1867 be set
aside by the Board, would respectful
ly submit the following opinion:
First-The Supreme Court of this
State has decided at the June Term,
1867, that the taxation of National
Banks, under the Act of the 18th
General Assembly of the State Log
islatnre, is in conflict with the law oi
Congress, creating National Banks
and is therefore vod.
Second. .---U nder the decision
which is law in this State, the levy
upon the shares of said National
Bank ,tock for 1867, is illegal and
should be get aside.
"Third.-The levy for the year
1866 was equally Illegal, and the sew.
eral shareholders, if they have not
paid said tax, are not bound so to do
but if they have voluntarily, and
without personal demand by the col
lcctor, and without protest on their
part paid the said shares for the year
1866, and under a mistaken impress
ion Of the validity Of said tax, they
cannot now receiver by action the
amount by them 40 paid.
"Fourth.-On tho contrary If they
paid said tax under protest and dis
claiming their legal liability, it is pos
sible they might recover from the
County. :
"Fifth. Every man is presumed
to know the law, and while mis-
take offact may be relieved against
no principle is better establish I'd
than that if a party mistake the law
he cannot plead that mistake as tht
foundation Of q legal action, or right
IN any case what soevcr.
SIN support ofthe above see Knapp
vs. City Of Keokuk, 14th Iowa pr
86, and Espey vs the Town of Fort
Madison 18th Iowa PIP 226. Willard
Equity Jurisprudence PIP 81.
C. e. FuLToN,
~ Go. Attorney.
L. NJ. COOLEY, Clerk.
E. s. SHEFFIELD, Deputy.
Wednesday, Sept. 4th 1867.
Board met pursuant TO adjourn
nscnt, President l[e9rick in the
chair.
Roll Of members called. Absen,
Supervisor Cooley, Washington rp
Minutes of last meeting wcrc read
and ndapproved.
The petition Of Thomas Trnul ask,
ing reduction in his assessment,
came up for hearing, and after hear
testimony ofthe Assessor, on motion
said petion was granted, and the
clerk directed to reduce the seaess-
mcnt OF Thomas Tranl in the sum oi
af - ~ q 4 -