The daily Gate City. [volume] (Keokuk, Iowa) 1855-1916, 1868-05-14
Gb, Dailp @ait Gltp,
BY Aathsrity.

- scHArrrR $50. a-Ass@
AN ACT IN Relation to Revenue and Taxing The
Property Of EIpsess DsnpaDtss and Telegraph
Companies.
BY 70 De 50. Of 1~a ~ 17lStj q
ali express eomPanies AT ~ tl4ete&4Nsp IN
les operating and doing bdsiness within CHS State,
.hall be included in the valuation Of the personal
property Of such couusny Or boy @nporate In
the assessment Of taxes in the township, incorpo-
rated tnwp, or city where such e~npepy -sr cor
porston rhall have an offcc ~ she tisnsae7son
Of its business; and said property shall be assess
ed at the same rates as other personai property in
the hands Of individuals ofthis State. N
SEC ?. In each township, iaestposatsd torn,
or cityin this State where any such express com.
pany or telegraph company shall have An Office or
agency for the transaction of its business it shall
be the duty % ths gent, elefk, Or pstson Ia wing
the charge care Of such Office or agency annu-
ally on the tenth day Of January, or as soon there
at er as may be, but not later than the first day Of
February to furut.h 70 the assesssf ofsuch to wn-
ship, incorporaaedsown Or casJy aA~orn statement
of the gross receipts of aaid Office o. agency
ing from the business and EARNINGS Of sxeh COM
paay for the yeari nding the first day. IL Ian
nary next pyccediAgs sid ssGscnnents 10 be worn
TO by the officer agent having charge Of such
office; and upon receiving such statement the a.
SCISSOR shall deduct for the expenses Ct said Office
or bn snsss, sisty persosnt from ths amount SO
stated as the gross receipts and return the remain
ing amount as the personal property of such COM
pany to be assessed at the same rate As the per-
sona property Of private individuals In this State.
SEC 3. If any such agent. clerk, or person hav-
ing charge Of such Office agency, shall fail to
turn TO the assessor the sworn statement provided
for In section two of This act by tie hrst day Of
February, thenit shall be the duty Of the said
sessor to ascerthia AZ near may be. and by such
information as he may be, enabled to obtain, the
amount of the gross receipts Of said ONCE, and1
deduct sixty per cent FROM the same for expenses
and return the remainder to be assessed as othsr
taxable property and in all respects 70 deal With
the same, in the same manner az If said sworn
statement had been in fact Furnished and neither
the agent or person so neglecting failing to fur
nish said sworn statement n,r the company for
which he is agent, shall be allowed in any proceed
ing collect the said tax in any proceeding by
said company TO resist the payment of the same,
to question the correctness Of the amount 80 return
ed by stfe assessor, or inquire into question
his means Of q ascertainipg the same.
Sgc T. The taxes assessed and levied on the
property mentioned in section ons of this act shall
be due and payable at the same time and in the
same manner as taxes are due and payable on the
property of private individuals of the State, and
Ii shall DO the duty of the agent, clerk, or person
having charae Of the Office or agency OF snch ex-
press OF telegraph eompsny a. is mentioned in sec
ton two of this act, out of the first moneys that
ray come into his hands Of the proper earnings
OF said company after the tenth day of January
oil year 10 retain u shAlStcnt A,hbNh 10
pay the taxes of said company for that year, ard
which are assessed the returns from the pertic-
ulsr Office which he has in charge, and any such
agent who shall negect to retain much OF said
money shall be sufficient to pay said taxes, pro-
yided 30 much shall have come into his hands ~
aforesaid, or who shah neglect refuse to make
the sworn statement provided for In section two
of this act, shall be subject TO penalty Of fifty
dollars for such neglect In either Of said and
aaId penalty may be recovered before any jussiee
of the peace by civil action in the name of the State
of Iowa.
SEC. s. IF any OF the taxes assessed under the
provisions Of this at shall remain unpaid on the
fifteenth day Of February any year, for the
preceding year the shall be considered de-
inouent and the property Of said CON panies, Or
any Of them shall be abie distress aud sale for
the payment Of said taxes in the same manner as
the roperty OF private individuals Of this State.
SEC. O. All real aud personal property owned
by any express company or telegraph company
9,nthis State shall be subject 10 State. cDuht and
municipal taxee, TO the zane cxteut aeoordirg to
The value as other real estateis faxed
SEC Z. This act being deemed of immediate
Importance, shall take effect and be in force from
and after its publication in the io.on State Reggie
Ter pnd Iora Homrseaa, newspapers published At
Des Moines iowa.
Approved April 8. 1888
I hereby certify that the Foregoing Set took
effect by publication as required in Sec. thereof
on the 29th day Of April, A. D 1868.
Ed WRIeHT. Sec'y Of State.