Cedar Falls gazette. [volume] (Cedar Falls, Iowa) 1860-1895, 1868-05-22

each fund, anu pay the same over tC
the said county treasurer and take
his receipt therefor; and they shall
cotdplcte the, collection OF the tax
charged In the said duplicate tar
list, by distress and sale or otherwise.
on or before the first Monday In May
next after the receipt Of said dupli-
cato tax-lists, and pay over the
amount so collected 10 the county
treasurer, which settlement shall be
subject TO the examination and cor.
rection of the board OF supervisors of
the county, to be had and n1ado Mt
Its next session. 3Ag PA
L SEC, 0. Each township collector
shall receive for his services the fol.
lowing compensation I. 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 al taxes collected by
him by distress aud sale, which pof-
ccntage and costs shall be collected
OF the Delinquent taxpayer, and the
same fees in addition to the said five
per cent. as constables are entitled to
receive for the sale Of property on
execution. -
SEC. 10. After the return OF said
duplicate tax-lists and settlement as
provided In section s of this act, the
county treasurer may, and 10 shall
be his duty to receive, receipt for,
and collect any unpaid taxes In the
county; and shall, proceed to advcr-
tise and sell all the real estste In the
county unon which the taxes have
not been paid, for the unpaid taxes
thereon, as liow provided by law.
SEc. In. re any of the taxes men,
toned In the taN ,ist shall remain un-
paid, and the collector shall not be-
able 70 collect the same. he SAL de-
liver to the county treasurer on &c
count of the taxes so remaining due !;
aud upon making oath before the
county judge, or In his absenc, before
any justice OF the peace, that the
sums mentioned i'm such account re-
main unpaid, and that he has not
upon ailigent inquiry, been able 10
discover any goods or chattels be-
longing to or inlupossessinn OF the
person charged with or liable to pay
such sums, whereOn he could levy
the same, Ire shall he credited by the
county treasurer with the amount
thereof, but such oath aud crediS
shall ouly be priDaa .fdcie evlslence of
tue correctness thereof. Nothing In
this act shall be construed to, In any
degree. change the law I'm reference
to the advertising and selling real
estate for delinquent taxes, but the
same proceedings shall be had i'm all
respects as IL this net had not been
passed. af f9l5s.I ~
SEC. IL. The board Of supervisors
OF each county In the State hasi Ing q
population exceeding four thousand
inhabitants, as shown by the last
proceeding census, are hereby author
lied and empowered to order an elec-
tioil Of u ownship collector In each
organized township In sthciricounty
by . resolution to that eflect, passed
atttheir regular meeting In June In
any year preceding the general elec-
ton, by two thirds vote of the
board, which shall be spread upon
the records Of the board, and the first
clectionof township collector I'm such
county shall he held ut the next gen
heral election after the passage of such
resolution, Rnd every year thereafter,
until the said resolution is repealed
by the board, by like vote, ut theiI
regular meeting In June I'm any year
They shall be voted for and elected
in the manner MS other townsliil
officers, and i'm ailacounties in the
State where such resolutions has not
been adopted, or ha&s heaak Repealed
as provided In this e this ACT
shall be- eslinoperativc an BIZ no effect
u sSEC. 10. That In cnse OF loss while
In his Tpoesession uf any funds col.
lected by any such collector. by theft
or otherwise. such collector and his
sureties, shall be liable for the amount
30 lost. t,.,.a !. ilssltttil s4el1 6sftl
SEC. II. This act shall take effect
ON and after its publication In tho
Ddiky Sk1fe Register and IeY,u Essn.
ttsg S1fespid's, newspapers published
at Des Moines.
Approved April :, 1903.