The daily Gate City. [volume] (Keokuk, Iowa) 1855-1916, 1868-04-29
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LAWS or IOWA.
P.blisAed W Authority.

AN ACT to Provide for the Election OF Township
Collectors, and TO define then po wen and Duties
HEcrIos J. Be II enacted by lie Gen<rai Asscss-
llv 81 liz &afe Of iora, That thafe shsll b
elected ut the general election in 1863 and every
year thereafter, t0Hnship collector in and for
each organized township in every county In the
State except the township in which the counfy-
seat is located, who shall bold Sfice for one year,
and until his snceessor Is elected and qualified;
prorided, the Board Of supervsou of the county
shall order the election of township collectors ~
provided in section IL OF this act
SEC q lie shall qualify at the next meeting
of he board ofsupervsors after his election by tax
ing and subscribing the usual oath of office, and
giving bond to the county in the penal sum
equal double the whole amount of tax levied for
the preceding year against the property Of the
township in and for which be is Gle ted, 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'll hereby made their duty, TO ell
any vacancy which may occur in the office Of
township collector, By appointment, and the per-
son so appointed shall qualify and give bond in
the same manner MS those elected, as provided by
section Of this act.
SEC. 4. The clerk Of the board Of supervisors
shall make out the tax listfur the county treasurer
within the time as now provided by law and in
counties where township collectors elected as
provided by tnis act, ho shall make out dupl-
cate taxlist of and for each township in such conn
ty. and deliver the same, with the original to the
county treasurer.
SEC. 5. The county treasurer SHALL on or before
the lst day Of January In each year, deliver over
to each township collector in the county, the du-
piicate tax-list specified in section a. of this &c.
OF and for the township in which he is elected or
appointed, and take bis recent thereof specifying
the total amount of the tax charged in such du.
plieste tax-lst, and charge the same over to each
township collector in book to be kept for that
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made and delivered to the tow nship collectors
may be used execution and shall be snfii-
Gent authority for them to collect the taxes there
In charged in any township in the county, by dis
tress and sale otherwise, as now provided by
law for the collection of taxes by the county treas-
urer and the county treasurer shall MT receive
nor collect sny Of the taxes charged in any dupli-
oate tax list delivered, except the tax Of non-
residents Of the township, until the same has
been returned to him, hereinafter provided.
The said county treasurer shall procure for
and deliver TO each township collector with SAID
tax-Est, q tax receipt book, with a blank margin
or stub, upon which the said township collector
sball 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, With the said
duplicate tax list as hereinafter provided.
Sec. 6. Upon the receipt OF said tax lists, each
township collector Immediately thereafter shall
notice of the reception thereof to be posted
mp in some conspicuous place in every school dis-
trict in the township aud in every ward Of any
city therein, and SO located will be most likely
TO give notice to the inhabitants thereof and also
publish sneh notice for four weeks in one or more
papers, if any published in the township, desig-
mating In such notice convenient place in such
township, where he will attend, from o'clock a.
m. to O'clock p N. al least once in each week,
on day to be specified in said notice, until March
/ following, for the purpose Of receiving pay ment
of taxes, and il shall be the duty Of each collector
to attend accordingly, and shall proceed TO col
lec and receipt for all such taxes therein charged
in the same manner provided by law for
the collection of taxes by the county treasurer and
all the laws in the State of Iowa which apply to
and govern the collection Of taxes therein by
county treasurer. shah apply to and govern tie
collection Of taxes by said township collector ex-
cept as herein changed aud when they are not
inconsistent with the provisions of this act. Pro-
eiaed, tins county trta shall not apr ONT dep
u.ies nor cclieet by deputies, provided BY
zee II, chap. 70 Of the laws of the 9th General
Assembly in courties wherein township collectors
are elected provided by this act.
See. l. Every collector, after, the first of March
in each year, shall! call at least once each per
son whose tax remains unpaid, at the place Of
his usual residence, If in the township for which
such collector has been chosen, and shall demand
payment of the taxes charged to him on his
property; Prorfdea that in any person
shall attempt to remove from the township prop
eriy on which tax is due witbou. leaving sufisie
10 pay such tax, at any time fter the duplicate
comes int his hands, the collector shall be
thorized. and it shall be his duty to attach such
property, and hold the same until the tax is pail
or make the tax out Of such property. In case
any person ehall refuse or neglect to pay thu tax
or shall have removed from said township, the
collector hall levy the by distress and sale
Of the goods and chatte osthe e-son who onghtto
paw the same, or Of any goods aud chattles viii
said tax yrs assessed, wheresoever the sane may
BE- found within the county, The collector shall
give public lice of the time and place of sale and
II the property to be sold at least six days pre-
viors to the sae, by advertisements to be posted
up iu at least three public places in the township
where such sale shall be made. The sale shall Do
made by public auction, nnd II the property
strained shall be sold for moro than the amount
of tax. penalty and costs. the surplus shall be re-
turned to the person in whose possession such
property was when the distress was made
See. 8. The said township collectors shall
make monthly statements to the county treasurer,
of the amount Of tax collected by them on each
fund, md pay the same to the said 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
otherwise, on bcfors the FIRST Moniay in May
next after the receipt Of said duplicate tax lists,
and pay over the amoant so collected to the couu-
~ treaeurer, and return to him the said tax lists
and receipt books, and make full and complete
settlement for the taxes socoected with the coun-
the examination and correction of the Board Of
Supervisors Of the county, TO be had and made at
its next session.
Sec. 9. Zach township collector shall receive
for bis services the following compensation; |.
Two per cent. of all sums collected by him on the
FIRST two thousand dollars, and one per cent. all
sums ia excess thereof collected by him otherwise
than by distress and sale. TO be paid out Of the
county treasury; II. Five per cent. upon all taxes
collected W him by distress aud sale, which per
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auent tax payer, and the came fees ia addition to
the said Eve per cent. eonsabies entitled to
receive for the sale Of property on execution
ses. 10. After the return Of said duplicate tax
,ls.s snd settlement provided in section of this
set, and the county treasurer may, and it shall be
his duty to receive receipt for, and collect any
paid taxes in the county; and shall proceed to ad
yertisc ard sell ail the real estate in the county
upon wbirh the taxes have not been paid, for the
unpaid taxes thereon, as now provided by law
See. ! l. II any OF the taxes mentioned IN the tax
list shall remain unpaid, and the collector shall
not be able 10 collect the same, be shall deliver to
the county treasurer accoun. OF the taxes so
remaining due; and upon making oath before the
county judge, or In his absence, before any JUS
tiee of the peace, that the mentioned in such
account remain unpaid, md that be has not upon
diiigent inquiry, been able TO discover any goods
or chattels belonging to Or in possession OF the
persons charged with or liable to pay such GUMS,
wherein he could levy the same, he shall be credit
ed by the county treasurer WITH the amount tnere-
Of but such oath and credit shall only be pyiaia
fIsi evidence Of the correctness thereof. Nothing
in this act shall be construed TO, in any dsgree.
change the law in reference to the ysrising and
selling real estate for delinquent taxes, but the
same proceedings shall be had in all respects as if
this act had not been PASSED.
Sec IL The Board OF Supervisors Of each
county in the State having population exceeding
four thousand inhabitants, as shown by the last
preee ling census, are hereby authorized and EN- !
powered TO o.der an election Of n towLship co!ec-
Tor in each organized township in their county by
aresolution to that effect passed Ut their regular
meeting in June in any year preceding the general
election by two thirds vote Of the Board. which
shall be spread upun tie records of the Board,
and the arst election Of township collectors in such
county shall be held at the next general election
after the passage Of such resolution, and every
year thereafter, until the said resolution IL re-
peaed by the Board, by like vote, At their rcgu-
lar meeting in June in any year. They shall b
voted for aud elected in the manner - othertown-
ship officers, and in all counties in the Stess where
:ueh resolution has not been adopted, or has been
repealed as provided in this section, this act shall
be inope -atiye and of no effect.
See. Is. That in case of loss while in his pos
session Of any funds collected by such collector by
theft otherwise. such collector and his suretcs
shall be liable for the amount so lost.
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