North Iowa times. [volume] (McGregor, Iowa) 1867-current, 1868-06-17
CHAPTER 1877.


AN ACT to provide for the election of
Township Collectors, and to define their
powers and duties.
Section /. Be it enacted by the General
Assembly of the State of Iowa, That there
shall be elected at the general election in
1868. and every year thereafter, town
ship collector in and for each organized
township in every county in the State ex-
cept the township in which the county
seat is located, who shall hold Office for
one year, and until his successor is elected
and qualified, Provided, the Board of
Supervisors Of the county shall order the
election of township collectors as provided
in section l2 of this act.
Sec. g He shall qualify at the next
meeting of the board of supervisors after
his election by taking and subscribing to
the usual oath of Office, and giving bond
to the county in the penal sum equal to
double the whole amount of tax levied for
the preceding year against the property
of the township in and for which he is
elected, which shall be presented to and
approved by the board of supervisors Of
the county and recorded the same as the
bond of county officers.
Sec. 3. The township trustees shall
have the power, and it is hereby made
their duty. to fill any vacancy which may
occur in the Office Of township collector,
by appointment, and the person so ap.
pointed shall qualify and give bond in the
same manner as those elected, as provided
by section 2 of this act.
Sec. 4. The clerk of the board of
supervisors shall make out the tax list for
the county treasurer within the time as
now provided by law and in counties
where township collectors are elected, as
provided in this act, he shall make out a
duplicate tax list of and for each township
in such county, and deliver the same, with
the original. to the county treasurer.
Sec. 3. The county treasurer shall, on
or before the lst day of January in each
year, deliver over to each township collec-
tor in the county, the duplicate tax list
specified in section 4 of this act, of and for
the township in which he is elected or ap-
pointed, and take his receipt thereof, spec
flying the total amount of the tax charged
in such duplicate tax list and charge the
same over to each township collector, in q
book to be kept for that purpose and such
deplicate tax list, when so made out and
delivered to the township collectors, may
be used as an execution and shall be suf-
ficient authority for them to collect the
taxes therein charged in any township in
the county, by distress and sale or other
wise, as now provided by law for the col
lection of taxes by the county trea urer
and the county treasurer shall not collect
any of the taxes charged in any duplicate
tax list so delivered, except the tax of non
residents of the township, until the sans
has been returned to him, as hereinafter
provided. The said county treasurer shall
procure for and deliver to each township
collector. with said tax list, tax receipt
book, with blank margin or stub, upon
which the said township collector shall
enter the number and date Of the tax
receipt given to the tax payer, the amount
Of tax and by whom paid. which said tax
receipt book shall be returned to the
county treasurer, which the said duplicate
tax list as hereinafter provided.
Sec; 6. Upon the receipt of nd tax
lists, each township collector Immediately
thereafter, shall cause a notice OF the re-
cepticn thereof to be posted up to some
conspicuous place in every school district
in the township and in every ward Of any
city therein, and so located as will be most
likely to give notice to the Inhabitants
thereof, and also publish such notice for
four weeks in one or more papers, if any
published in the township, designating in
such notice a convenient place in such
township, where he will attend, from, 8
o'clock A. N. to o'clock r. ~, at least
once in eack week, on day to be specified
in said notice, until March !, following.
for the purpose Of receiving payment Of
taxes, and i. shall be the duty Of each COZ.
lector to attend accordingly, and shall
proceed to collect and receipt for all suoh
taxes therein charged, in the same man.
ner as now provided by law for the oollec
tion OF taxss by the county treasurer. and
all the laws in the State Of Iowa which
apply to govern the collection Of taxes
therein, by county treasurer, shall apply
to govern the collection Of taxes BY
said township collector except as herein
changed, and when they are not inconsis.
tent with the provisions Of this act. Pro.
vided, the county treasurer shall not ap-
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