Cedar Falls gazette. [volume] (Cedar Falls, Iowa) 1860-1895, 1868-06-12
pay any taxes. levied upon his or her

shall DO the duty Of each Rsscssor In
any townahkp. Incorporated town or
city, to aAsess the shares OF share
holders In any such nntioiinl bank hi
such manner ~ 10 ctynfsrIn TO such
altered or amended Acts of Congress,
provided thRt such shares shall not
be assessed ut n greater rate than Is
imposed hy law on other nfoneyctl
capitalin tile hands or indlviduals In
this state. e .sN
SEc. 4. An Act to provide for the
taxation OF tho shares az National
Banks, approved, April "a, 1868, and
all acts and fttrts OF acts Inconsistent
with the provisions OF this act are
hereby repealed. ~
SEC. s. This act being deemed of
Immediate Importance, shall take
effect fr0m and after Its publication
In the xoud State Rsgister, and I0tca
homestead, newspapers published In
Des Moines, Iowa. i'3 ls3
Approved April Z, 1868. aa4t ise.
I hereby certify that the foregoing
Act took effect by publication, ns re-
CURED In Section . thereof, on tho
18th day Of April, a. p, 1865.
ED WRIGHT d.
III scc'y Of State.
GHAPTEE fsO. $40 n,. ,r.,.
AN ACT I'M Relation TO Rsvcnuc
and Taxing the Property of Ex-
press Companies and Telegraph
Companies. 8 $50 ~ h h
SEcTfoN l. BE H enacted 6v the
General AsseD,bty Of the State Of 1owu.
Ihat the property of all express
companies and all telegraph COM
panfes, operating and doing business
WITHIN this State, shall DO ihcluded
In the valuation Of the personal prop
erty Uf such company or body cor-
poratc IN the assessment OF taxes IN
the township, incorporated town, or
city where such company or corpora,
tion shall have an office for the trans.
action OF Its busines and said prop-
erty shall be assessed at the same
rate as other personal property IN
the. hands Of individuals. OF this
State
Sec. Q. In each township. lncor.
porated town.. or city Iii this State,
where any such express company or
telegraph company shall have, nm
once or agency fYr the transaction
OF It's ou:ificss, II shall be the duty or
agent, clerk. or person having the
charge or care Of such o(Ilce or agell-
cy, annually on tie tenth day of Jan
uary, or rs soon thereafter as may be.
but not later. than the frst day OF
February, to furnish 10 the assessor
OF such township, incorporated town d
or city, aiswcrii statement aof said
oilice or agency, aocrulng from the
businc7s aud earnings Of said COM
pany Tor the year ending on the first
day OF Jaiiuary next preceding, said
statement to be sworn toby the
officer or agent having charge Of such
ONCE; and upon receiving such
statement the assessor, shall dctlnct
for the expenses of said Office or
business, sixty per cent from the
amount 20 stated as the rross re-
cotpts, and return the Remaining
amount as the personal property of
such company to be assessed nt tho
same rae a. the personal property of
private. e.indiyiduals In this State.
Sec. B. ffsuch agent, clerk. or
person iaving charge OF such offlce
or agency, shall fall 10 return Ia the
assessor the sworn statement provid.
ed Tor In section two OF this act by tho
first day Of February, then il shall
be the duty Of said assessor To nscer.
tain as nearlas may be, and BY such
Information ~ he may be able to OBJ
tain, the amount OF the gross receipts
OF said office, and to deduct sixty Der
cent from The same for expenses and
return the remainder To be asscssed
as other taxable property, and In all
respects to deal with the same. In
the same manner ss III said sworn
statement had been In fact furnished.
and neither the agent or person so
neglecung or failing to furnish said
sworn statement nor tine, company
for which he IL agent. slIall bc allow
ed In any proceeding to COLLECTS the
said taxor la anyiproceeding by said
company TO resist the payment OF the
same, TO question the correctness Of
the amount 50 returned by the nsses.
sdr, or TO inquire iato or question his
means OF ascertainiug the same, ,s
Sec. A.. The taxes assessed and
levied on the property mentioned In
section one Of this act shall be due
and payable ut the same time and I'm
the SAME manner rs taxes are due
and payable on the property OF prl-
vate individuals OF this State, and it
shall be the duty or the agent, clerk,
or person having charge of the Office
or the agency off such express or teie-
graph company as IL mentioned In
section two of this act, out OF the
first moneys that may come into his
hands or tile proper earning Of said
company after the teiith day of jan
uary of each year ,toretaIna sufficient
amount tO, pay the taxes Of said COM
pAny for that year, and which are MS
sessed on tile returns and any such
agent who shall neglect to retain 90
much Of said mony ns shnIl be suf-
ficicnt 70 pay said taxes, provided 30
much shall come into his hands a.
aforesaid, or who shall neglect or re-
fuse tO9mnke. the sworn statement
provided for, In section two OF this
act, shall be subject 10, d penalty .of
nifty dollars for such neglect either or
said cases, aud said penalty may be
recovered by any justire Of tlse peace
BY civil action In the name OF the
State Of Iowa.
Sec. IS Ifany Of the taxes sssess.
ed under the provisions of this act
shall remain unpaid on the fifteenth
day of February Ia any one yenr, for
the preceding year, the same shall he
consided delinquent and tho prop.
erty Of said o0mpaules, or any OF
them, shalt be- liable t0 .distrass nd
sale for the payment Of said taxes
In the same fnaniier as the property
Of private individuals or this State.
Sec. 4 81 All real and personal
property 0wned by any express COM
pany or telegraph company In this
State shall be subject to State, coun.
ty, and municipal taxes, to the same
extent according to the value NJ 9th.
er real estate is taxed.
Sec. D. This net being deemed Of
immediate importaflc8 shaIl take
effect from and after its publication
In the Daily State ReOisfer and
fora Homestead newspapers pub
lished In Des Mulnes, iowa.
Approved Aprir6, 1888. fa
! hereby certify that the fcrgbtng
Act took effect by publication. ~ re-
quired In Section Z thereof. on the
18th day Of April, A. ID. 1888.
MI ED WRIGHT,
.i8ss lssa soc'y of State,
.ls5s ---- .lsJegu lasl er
cHAPrER 1875.
AN ACT to protect the Hop Grow.
Ing Interests ,0f the State Of Iowa,
and 10 indicate the size Of boxes
tised'in picking Hops ln this State.
! Section. /. Be Il efsdcscd 60 fAc
a 4 -