The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1868-06-04
LAWS OF IOWA.
Published by Authority
CHAPTER 1s9.

CHAPTER 1S9.
AN ACT in relation to Revenue and
Taxing the property Of Express
companies and Telegraph Compa-
MES.
Section l. Be it enacted by the
General Assembly of the State of
Iowa, That tho property of all ex-
press companies and all telegraph
companies, operating and doing bu-
siness within this state, shall be in
cluded in the valuation OF the person
sonal property of such company or
body corporate in the assessment of
taxes in the township, Incorporated
town, or city where such company
or corporation shall have an office
for the transaction of its business !;
and said property shall be assessed
at the same rate as other personal
property in the hands of individuals
of this State.
Sec. 2. In each township, incorpor-
ated town, or city in this State, where
any such express company or tele-
graph company shall have an Office
or agency for the transaction of its
business, it shall be the duty of the
agent, clerk, or person having tho
charge or care ofsuch Office or agen.
cy, annually on the tenth day of Jan
uary, or as soon thereafter as may be,
but not later than the first day of
February, to furnish to the assessor
of such township, incorporated town
or city, a sworn statement Of the
gross receipts of said Office or agency
accruing from the business and earn
ings of such company for the year
ending on the first day Of January
next preceding, said statement to be
sworn to by the officer or agent hav-
ing charge of such office; and upon
receiving such statement the assessor
shall deduct for the expenses of said
office or business, sixty per cent from
the amount so stated as the gross re-
ceipts, and return the remaining
amount as the personal property OF
such company to be assessed at the
same rate as the personal property
Of private individuals in this State.
Sec. 3. If such agent, clerk, or per-
son having charge of such Office or
agency, shall fail to return to the as
SCISSOR the sworn statement provided
for in section two of this act by the
first day of February, then it shall be
the duty of the said assessor to ascer-
tain as near as may be, and by such
information as he may be enabled to
obtain, the amount Of the gross re-
ceipts of said Office, and to deduct six
ty per cent from the same for OK.
penses, and return the remainder to
be assessed as other taxable property,
and in all respects to deal with che
same, in the same manner as if said
sworn statement had been in fact fur
nished, and neither the agent or per-
son SO neglecting or failing to furnish
said sworn statement, nor the COM
pany for which he is agent, shall be
allowed in any proceeding to collect
the said tax, or in any proceeding by
said company, to resist the payment
of the same, to question tire correct
ness of the amount so returned by the
assessor, or to inquire into or ques-
tion his means Of asccrtaining the
same.
Sec. 4. The taxes assessed and lev
led on the property mentioned in
section one of this act shall be due
and payable at the same time and in
the same manner as taxes are due
and payable on the property of pri-
vate individuals of this State, and it
shall be the duty of the agent, clerk,
or person having charge of the Office
or agency of such express photograph
company as is mentioned in section
two of this act, out Of the first mo-
neys that may come into his hands
of the proper earnings of said com
pany after the tenth day Of January
of each year, to retain sufficient
amount to pay the taxes of said com.
pany for that year, and which are as.
sessed on the returns from the par
ticular Office which he has in charge
and any such agent who shall neglect
10 retain so much of said money as
shall be sufficient to pay said taxes
provided 80 much shall have come in
to his hands as aforesaid, or who
shall neglect and refuse to make the
sworn statement provided for in see
ton two Of this act, shall be subject
to penalty of fifty dollars for such
neglect in either of said cases, and
said penalty may be recovered before
any Justice of the peace by civil ac
ton in the name Of the State of Iowa
Sec. $. Ifany of the taxes assessed
under the provisions Of this act shall
remain unpaid on the fifteenth day
of February in any one year, for the
preceding year, the same shall be
considered delinquent and the prop
erty of said companies, or any o.
them, shell be liable to distress and
sale for the payment of said taxes in
the same same manner as the proper
ty of private individuals ofthis State
Sec. 6. All real and personal prop
erty owned by any express company
or telegraph company in this State
shall be subject to State, county and
municipal taxes, to the same extent
according to the value as other real
estate is taxed.
Sec. z. This act being deemed o1
immediate Importance shall take eff.
feet from and after its publication in
the Iowa State Register and Iowa
Homestead, newspapers published al
Des Moines, Iowa.
Approved April 8, 1868.
l hereby certify that the forego.
ing Act took effect by publication as
required in Section Z thereof, on the
Goth day of April, A. d. 1868.
ED WRIGHT, Sec'y of State.
CHAPTER 1911.
An Act to amend Chaper 1Q2 of the
Revision Of 1860, entitled "Mar-
rage"
Section 1. Be it enacted by the
General Assembly of the State OF
Iowa, That section 1929 Of the Re.
vision of 1860 be and the same is
hereby repealed, and the following
enacted in it's stead, to-wit: The pro-
visions of chapter log of the Revis..
ion Of 1860, so far as they relate to
the procuring ofa license and the
solemnizing of marriages, are not
applicable to members Of any partic-