North Iowa times. [volume] (McGregor, Iowa) 1867-current, 1868-06-17
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point deputies, nor collect taxes by depu-
ties, as provided by sec. II, chap. lib Of
the laws of the 9th General Assembly, in
counties wherein township collectors are
elected as provided by this act.
Sec. 7. Every collector, after the first of
March in each year, shall call at least once
on each person whose tax remains unpaid,
or at the place Of his usual residence, If in
the township for which such collector has
been chosen, and shall demand the pay
ment Of the taxes charged to him on his
property.-Provided, that in case any
person shall attempt to remove from the
township property on which tax is due
without leaving sufficient to pay such tax,
at any time after the duplicate comes into
his hands, the collector shall be author
ized and it shall be his duty 70 attach
such property, and hold the same until
the tax is paid, or make the tax out of
such property. In case any person shall
refuse or neglect to pay the tax or shall
have removed from said township, the
collector shall levy the same by distress
and sale of tho goods and chattcls of the
person who ought to pay the same, or of
any goods and chattles on which said tax
was assessed, w~heresoever the same may
be found within the county. Ths collec-
tor shall give public notice of the time and
place of sale and of the property to be sold
at least six days previous to the sale, by
advertisements to be posted up in at least
three public places in the township where
such sale shall be made. The sale shall
be made by public auction, and if the
property restrained shall be sold for more
than the amount of the tax, penalty and
costs, the surplus shall be returned to the
person in whose possession such property
was when the distress was made.
Sec. g.. The said township collectors
shall make monthly statements to tho
county treasurer, of the amount of tax
collected by them on each fund, and pay
the same over to the county treasurer and
take his receipt therefor; and they shall
complete the collection of the tax charged
in the said duplicate tax-lists, by distress
and sale or otherwise, on or before the
first Monday in May next after the receipt
of said duplicate tax-lists, and pay over
the amount so collected to the county
treasurer, and return to him the said tax
lists and receipt-books, and make a full
and complete settlement for the taxes so
collected with the county treasurer, which
settlement shall be subject to the examina-
ton and correction of the board of super.
visors of the county, to be had and made
at its next session.
Sec. 9. Each township collector shall
receive for his services the following com.
pensation: l. Two per cent. Of all sums
collected by him on the first two thousand
dollars, and one per cent. on all sums in
excess thereof collected by him otherwise
than by distress and sale, to be paid out Of
the county treasury; III. Five per cent
upon all taxes collected by him by distress
and sale, which percentage and costs shall
be collected of the delinquent tax payer,
and the same fees in addition to the said
five per cent. as constables are entitled to
receive for the sale Of property IN execu'
ton.
Sec. 10. After the return Of said du
plicate t~ax-lists and settlement as provided
in section s of this act, the county treas
urer may, and it shall be his duty to re
ceive, receipt for, and collect n UNPAID
advertise and sell all the real estate in thu
been paid, for the unpaid taxes thereon
Us now provided by law.
Sec. IL If any of the taxes mentioned
in the tax-list shall remain unpaid, an,
the collector shall notbe able to collect tn
same, he shall deliver to the county trea
surer an account of the taxes so remainin;
due; and upon making oath before tn
county judge, or in his absence, before an,
justice of thepeace, that the sums mention
ed in such account remain unpaid, ant
that he has not upon diligent inquiry, bee,
able to discover any goods or chatte.s he
longing to or in possession of the person
charged or liable to pay such sums, where
on he could levy the same, he shall be cred
tied by the county treasurer with tn,
amount thereof, but such oath anG
credit shall only be prima tacie evidenc,
OF the correctness thereof. Nothing in thi
act shall be construed to, in any degree
change the law in reference to the advert
Using and selling real estate for d~elinquen
taxes, but the same proceedings shall b.
had in all respects as if this act had no
been passed.
Sec. II. The board of supervisors o
each county in the State having a popula
ton exceeding four thousand inhabitants
as shown by the last preceding census
are hereby authorized and empowered t,
order an election of a township collector ir
each organized township in their count,
by a resolution to that effect, passed a
their regular meeting in June in any yea
preceding the general election, by a two
thirds vote of the board, which shall b.
spread upon the records of the board, ant
the first election Of township collectors il
such county shall be held at the next gen
eral election after the passage of such re
solution, and every year thereafter unit
the said resolution is repealed by til,
board, by like vote, at their regular meet
ing in June of any year. They shall b,
voted for and elected in the manner as othe,
township officers, and in all counties in tn,
State where such resolution has not beer
adopted, or has been repealed as provided
in this section, this act shall be inoperativ'
and Of no effect.
Sec. l3 That in case of loss while in hi
possession of any funds collected by an,
such collector, by theft or otherwise, sucl
collector and his sureties, shall be liabl,
for the amount SO lost.
Sec. IA. This act shall take effect o,
and after its publication in the Daily Stat
Register and the Daily Iowa Evenin,
Statesman, newspapers published at De
MONIES.
Approved April 7, 1868.
BOOK-Agents wanted to VILLA,
Smiths Dictionary Of the Bible. The onl,
edition published in America, CONDENSED
by DR.. Smiths own hand. In one larg.
octave volume, illustrated with over II;
steel and wood engravings.
Agents and subscribers see that you &C
the genuine edition of DIR. Smith.
The Springfield Republican says, thi