The Iowa plain dealer. [volume] (New Oregon, Howard County, Iowa) 1867-1895, 1868-05-08
LAWS OF IOWA.
CHAPTER 1877.

! An act to provide for the election Of
township collectors, and TO define their
powers and duties.
Sec. /. Be it enacted by the General
Assembly Of the state of Iowa, That
there shall be c'ected ct the general
election in 1865, and every year there
after, a township collector in and for
each organized township in every county
in the statc exAcpt the township in
in which the coTinty seat is ocated, who
shall hold Office for one year, and until
his successor is elected aal qualified
Provided, the board OF supervisors Of the
county sha Il order the election of town
ship collectors as prcv;dcdin section i2
Of his act.
Sec. 2. He shall qualify at tn, next
meeting of tbs board ofsupervisors after
his election by taking and subscribing, :,
to the usual oath of Office, and giving
ii bond to the county in the penal sun,
equal to double the whsle amount of tax
levied tor the preceding yclr aga nst
the property oi tn. t,wnship in and for
which he is elected, which shall be pre-
scited to ard approved by the board Of
supervisors Of the couEty and recorded
tic same Us the boaj !. comfy oftic ,rs.
Sec 3. The towns ip trusso es shall
have the power, ana it Is hereby made
their duty, t. fill any vacancy which
may occur in the Office Of township col
lector, by appointment, and the person
so appointed shall qualify and give bond
in the same manner rs those elected, as
provided or by section 9 OF this act.
Sec. The clerk Of the b b,ard Of su-
| ,e, v,sorS sha make oht the tax lists for
the coanty treasurer With the time as
now provided by law; an1 in counties
where township collectors are elected
as provided by this act, he shall make
ont Il duplicate tax-!i>t OF AM for each
township in such county, and deliver
tie samt. with the original, to tAa
county treasurer.
Sec 5 Tie county treasurer shall,
or before the It day Of January in each
year, deliver over to each township
collector in the county, the duplicate
tax-list specified in section !, Of this act,
Of and for the township in which he is
elected. or reappo;nteI, AMI take his
receipt therefor, specifying the total
amount Of the tax charged the sams
over to each township co!leet'r, in IL
book to he kept for that purpose; and
such duplicate taX-!ist, when 50 mide
out and delivered to the township col.
'cctors, may be used as an execution
| and shall bc sufficient authority for them
to collect the taxes therein charged in
any township in the c,unty. by distress
AID sale o. otherwise, as now provided
| hs law for the collection OF taxes by tn e
County treasurer: and the county
treasurer shall! not receive nor collect
any oe the taxes charged III any
duplicate tlx-list 50 dclve cd, exc .p.
the tax oi non. residents Of the township
until the same h IS been rctur 81 to h m
as hereinafter provided. The sad
county tre;lsn er shall procure 70: and
deliver to .ach TOWNSHIP . collector, with
sail tax-'ist. rece;pt-b,"k. wi h a bla;.k
margin or stub upon which the SAID
townsii collector shall enter tic mum I.
her and daie of the tax receipt given to
the aX-payer. the amount Of fax and
by whom paid, which said tax receipt
b' OK Sia be returned to the county
treasurer, W til the said duplicate tax-
list rs here; natter provided. .M
SEC &. Upon the rccci IT of said
tax.its, each township collector
Immediately thereafter, shall cause
a notice Of tho reception thereof to
be posted up in some conspicuous
place in every school district in the
township and in every ward of any
city thsrcin. ana so located as will
be most likely to give notice for
four weeks in one or more papersi if
any published in the township, des-
ignating in such ncticc convenient
place in such township, where he
vii. attend, from 8 o'clock A. NJ. to
/ clock P. NJ. at least once in each
week, on day to be specified in said
notice, until March 1, following,
for the purpose of receiving pay
ment Of taxes, and it shall be the
duty Of each collector to attend ac-
cordingly and shall proceed to collect
and receipt for all such taxes there
in charged, III. the same manner as
now provided by law fer the collcc-
tion 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, shall apply to and
govern the collector except as here
in changed, and when they are not
inconsistent with the provisisss of
this act. Provided, the County
treasurer shall not appoint deputies,
nor collect taxes by deputies, as
provided by sec. II, chap. 173 of
the laws of the 9Th General Assembly
in counties wherein township collec-
tors are elected as provided by this
act.
Sec. 7. Every collector, after
tho first Of March in each year, shall
call at least once on each person
whose tax remains unpaid, or vt the
place of his usual residence, ifin the
township for which such collector
has been chosen, and shall demand
the payment. 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 duplicate comes into his
hands, tho collector shall be author
ized, and it shall be his duty to
attach such property, and hold the
ca m a until tho fov 10 no;I ~ no a