The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1868-11-05
CHAPTER 100.

Laws OF the Nlntu Celefal Assembly
also chapter rs Of the Haws. Of the
act Law prescribing the Duties Of
Township Trustees, aud Board Of Su-
pervisors i'm certain Cases, and to
Provide for the Levyng and Collect
ing of Road Taxes, and determining
the per diem of Road Supervisors.
al. BE it enacted by the General As
sen,bly of the State Of Iora, That
chapter 1853 of the laws of the Ninth
General Assembly, also chapter 76 of
the laws Of the Tenth General Assem-
bly,, le and the same are hereby repeal
ed.
.. The township trustees of each
orga nized township in this State shall
at an annual meeting to be held on the
second Monday in April in each year, or
as soon thereafter rs the assessment book
is received by the clerk, determine up
on the amount of property tax to be lev
led for roads, bridges, plows and scrapers
tools and machinery adapted 70 the con-
struction and repairs Of roads and for
the payment of any Indebtedness pre-
viously contracted y such township for
road purposes, and lew the same,
which shall not be less than one nor
more than three mills Oh the dol
lar, on the amount of the township as
sessment for that year; ami said trustees
shall at the same time determine
whether any OF said tax shall be paid in
labor, and ifthey determine that any
part may be paid in labor determine
what part may be so paid; said trustees
shall ut the same time also determine
whether any part of said tax shall be
general township fund for de purpose
ofpurchasing plows, scraprs and other
implcn ents, or machinery, adapted to
the construction Of roads, and for the
general road work in the township, and
il they determine that any OF said tax
be appropriated for that purpose, they
shall determine what amount OF said
taA stall he so appropriated; Prorided,
That when incorporated towns or cities
are by act of incorporation heretofore
passed made road districts tlis act shall
not interfere with such distlicts but the
same shall be under the contpll of such
city.
3. The supervisor shall within ten
days after receiving the tax list specified
in sections S92 and s03, chapter As Of the
Revision of 1860, post in three conspicu-
Gus places within his district, written
notices Of the amount of road tax assess
ell to each tax payer in said district, and
in case of Il failure to pay said tax by
the first Monday in October, in each
year, the supervisor shall report the
same to the township trustees, the same
as tax OIL non resident lands and the
tax thereon shall be collected in the
same manner, and with the same penal
| ties, rs in the case of nn resident
| lands.
| 4. The supervisor shall cause said
tax collected by him to be expended for
the purposes specified in tn. second Sec
ton of this act, on or before the
first day of Octocer Of that year, except
the portion set apart for a gen eral town
ship fund, as provided in section 2 of
this act, which shall be by the supervi-
sor paid over to the township clerk
from time to time as collected, and his
receipt taken therefor.
5. The money tax LEVIED upon the
property in each road district, except
that portion set apart as hereinafter pro-
vided to be set apart as general town
ship fund, whether collected by the su'
pervisor or the county treasurer, shall be
expended for road purposes in that dis
trict, and no part thereof shall be paid
out or expended for the benefit of any
other road district.
rs. In every township where the
township trustees shall set apart a por
ton of the road tax as a general town
ship fund, for the purchase of plows
scrapers, implements and machinery
to be used in the construction and repail
of roads, the trustees shall require the
township clerk to give a bond in sucl
additional sum as they may deem prop
er to secure the safe keeping Of sucl
fund, and shall appoint one of thei
number or the township clerk, to take
charge of and properly preserve ant
keep in repair such tools, implements
and machinery; and such person shall
have authority to determine at what
times the supervisors Of the genera
road districts may have the custody ant
use Of the same or any part thereof, ant
shall be responsible for the safe keeping
of the same, when not il the custody o
some one of the supervisors, for use in
making the roads of his district, ane
shall receive such compensation for hi
services as the township trustees shal
provide, to be paid out d such Genera
Road Fund.
: Z. Each road supervisor shall here
after receive the sum OF one dollar ant
fifty cents for each day spent in the dis