The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1868-11-19

son having charge CT such office or
agency. shall fail to return to the assess-
or 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 10 ascertain as near as
may be, aud bysuch information as he
may be enable to obtain, the amount of
the gross receipts of said office
and to deduct sixty per cent. from the
same for expenses and return the re-
maipder to be assessed a. other taxable
property, aud in all respects to deal
with the same, in the same manner As
II said sworn statement had been in
fact furnished, and neither the agent or
person 30 negiecting or failing to furnish
said sworn statement nor the company
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 pay ment Of the same, to
question the correctness OF the amount
20 returned by the assessor, or to in
quire into or question his means OF as
certaining the same. Z. 'fs
d. SEC. 4. The taxes assessed and
levied on the property mentioned in
section one ofthis act rhsll be due and
PAYABLE at the same time ID in the
came manner ~ taxes are due and pay
able on the property Of private individ-
usls Of this State. and it shall be the
duty of the agent, clerk, or person hay
ing charge Of the Office or agency of
such express or telegraph company Is
Is mentioned in section two Of this act,
out of the first moneys that may come
into his hands Of the proper earnings OF
said company after the tenth day OF
January Of each year. to retain a suffi-
cient amount to pay the taxes OF said
company for that year, and which are
assessed on the returns from the par
ticuiar Office which he has in charge,
aud any such agent who shall neglect
to retain so1much of said money as shall
be sufficient to ray such taxes, provided
80 much shall have come into his hands
as aforesaid, or who shall neglect or re-
fuse to make the sworn statement pro-
vided for in section two of this act,
shall be suhjec: to penalty of fifty
dollars for such neglect in either OF said
caaes, aud said penalty may be recover
ed before any Justice Of the peace by
civil action in the name of the state of
Iowa.
SEC. 5. If any 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 pre-
ccding year, the same shall be consid-
cred delinquent aud the property Of
said companies or any of them, shall
be liable TO distress aud sale for the pay
Ment Of said take. in the same manner
- the property ofpcivate individuals OF
this State.
SEC 8. All real and personal proper
ty owned by any express company or
telegraph company in thi. state shall
he subject TO state. county, and Inuuic-
ipal taxes, to the same extent accord
ing to the value ~ other real estate is
taxed.
Z :. This act being deemed OF imme-
diate importance shall take effect and he
in free from and after It, publication in
the Iow1 STATE Registsr aud Iotr1 Home
stead, papers published a Des Moines.
Iowa.
Approved April s. 1888.
l hereby certify that the foregoing
Act took effect by publication, - re-
qai.ed in section thereof, oa the 29h
day Of April, 4. 4. IS5s.
I'D " R-GHT. Sec'y o. STATE.