Daily Davenport Democrat. [volume] (Davenport, Iowa) 1864-1874, 1868-05-01

Of taxes, and ii shall be the duty Of each col.
| lsctor to attend accordingly, and shall proceed
| 70 collect and receipt for Ill such taxes therein
charged, In the same manner m now provided
BY law for the collection OF taxes BY the county
| treasurer. and all laws in the State Of low :
which apply to and govern the collection of tax
| cs therein, BY county treasurer, shall apply 20
aud govern the collection of taxes by said town
ship collector, except as herein changed. and
when they not Inconsistent with TIE pro-
visions OF this act. Provided. the county ire as
urer shall not appoint deputies, nor collect tax
e. BY deputies. Us provided by sec. IL. chap l7s
Of the laws Of the 9Th General Assembly. in
counties wherein township collectors are elected
| a. provided bv this act.
Ssc Z. Every collector, after the LIST OF March
| in each year. shall call ut least once on each
person whose tax remain unpaid. or at the place
of his usual residence, il in the township for
which such collector has been chosen. aud shall
demand the payment OF the taxes charged to
| him on hiI property Provided. that il case
any perscn shall attempt TO remove from she
township property on which tex y due without
isaviaR sufieent to pay such tax, q any time
after the duplicate comes into his hands, the COZ
rector shall Be authorized, and Il shall BE- his
duty to sttach such property. aud hold the ssms
until the tag 10 paid, or make the tax out ofsuch
PsoPery. IN case any person shall refuse Or
neglect TO pay tbs tax o. shall have rcmovsd
from said township, the collector shall levy the
ssne By distrvss add saie Of the goods aud
snassss q - pesson Who ought : rpay The
sed1s o. Of eny goods end ehettels o. which
saad TAX No. assessad, whsresoevsf the eane
may b. soand within The county. The collector
snail give pebble notice Of the time aud place Of
SAFE and Of the property to be sold at least 81
days previous to the sale, by Advertisements 10
oe posted up in at least three public places in
the township whore such sale shall be made.
Inc sale shall be made by public suction, and il
We property restrained shal be sold for more
NJ I.A So IL
the surplus shall be returned 10 he person II
whose possession sudh property was when The
dlsticss was made,
Sac. 8, The said township collectors shal,
make monthly statemests to the county tsessu.
rer Of tho amount Of tax collected by them ON
each fund, and psy the ssms over 70 the ss,d
county treasurer and take his receipt therefor;
and they shall complete the collection Of the tai
charged in the said duplicate tsx.lists, bv dis
trsss and sale or otherwise. on or before the
hr:. Monday in Nay next after the receipt o.
said duplicate tai lists. and pay ever the
anieunt 90 collected to the ccaniy treasurer,
AID return to him the said tax lists and receipt.
books, and make q full and complete settlement
Tor the taxes 40 collected with the county trea.
snrer. which settlement shell be subject to the
psrvisors Of the county, to b. had and made q
its next session.
SIC. .. Each township collector ah iii receive
Ior his services the following cempenestiou I.
Two per cent. Of al the snms collected bv him
on ths first i've thousand dollars. and o,e ne,
cent. on Ill sums il excess thereof COLLECTED 5,
MIN otherwise than By dstress and sale. to be
pad out Of the county treasury II. Five per
cent. upon all taxes collected By him By distress
and sale which percentage aud costs shail be
collected OF the delinquent Taxpayer. end the
same fees in addition 10 the said I've pee cent
es coastables are satitled 10 receive Tor she sale
OF property on execution.
De 10. Alter the return Of said duplicate
tai lists and settlement - provided in section
; OF this oct. the county treasurer may, and IL
iect any unpaid taxes In tho county; and shall
Procsed 70 advertise and sell all the real estate
in the coanty upon which the taxes have not
been paid. for the unpa d taxes thereon, ~ nov
provided bv law.
src. II, II any Of the taxes mentioned In the
TAI list shall remain unpaid. and the collector
shall not be able TO collect the same he shall de-
liver to the county treasurer n scsoust Of the
tazes 90 remaining de- end upon making oath
before the county judge, or In his absence before
any justice Of the peace. that the sums mention
ed IN such account remain unpaid, and that he
has not upon diligsnt esquiry. been able 70 dis
cover any goods or chattsls belonging 70 or 10
possession OF the person charged with or liable
to pay such sums, wherein hs could levy the
same, he shall Be credited BY the county treas
urer with the amount thereof, but such oath
and credit shall only be prime .fdcis evidence Or
the correctness thereof. Nothing IN this act
shall be construed 10. in any degree, change the
law in reference to the advertising and sclliBg
real estate for delinquent taxes, bet the same
proceedings shall be had in oil respects ss If this
act had not beeu passed.
Sac. l2. The board Of supervisors OF each
county in the State having a population exceed
ing four thousand inhabitants, rs shown BY the
last preceding census, are hereby authorized
and empowered to order IN election Of town
ship collector in each organized township in
their county BY resolution to that effect, pass
ed At their regular meeting in June in say year
preceding the general election, by = two thirds
vote of the board, which shall be- spread upon
the records of the board, and the first election
of township collectors in such county shall be
held at the ne II general election after the pas.
sage Of such resolution, and every yesr there
AFTER until the said resolution 10 repealed BY the
board, by like vote, at their regular meeting
in June in any year. They shall be voted for
and elected in the manner ~ other township
oilicers, and In all counties in the state where
such resolution has not been adopted. or hes
been repealed 40 provided in this section. this
act shsll be imperative and Of no effect.
Sac. 10. That in case OF loss while IL HE pos
session of any funds collected bv any such col
lecior, BY theft or otherwise. such collector and
his sursties shall b liable for the aAouutlost.
SsC. 8. This law shall take effect from and after
its publication In the Daily State Register end
Daily Evening Ststssmas, newspapers publish
ed at Des Moines. lows.
Anpff 9sso