North Iowa times. [volume] (McGregor, Iowa) 1867-current, 1868-07-08

! 50 'y $500 ""a o'Stts
man, newspapers published at Des Moincs.
Approv,d..Ap rl Sth, 1868.
/ hereby certify that the foregoing act took effect
by publication as required in Section Ga thereof, on
the 18th day Of April. 1865.
ED WRIGHT, sec'y of State.
CHAPTER 154.
AN ACT in relation to the sale OF intoxicating Ii.
quors in Incorporated Cities and Towns.
Section 1. Be it enacted by the General Assembly
Of the State of Iowa, That section l063, Of the Re
vision OF 1850, be and the same is hereby amended by
striking out Of said section all after the words - in.
toxicating liquors. and inserting in lieu thereof the
following words: " not prohibited by the laws Of the
State
Soc. S. All incorporated towns andcities. not incor.
pOrated under tho general incorporation law, shall
have the power to regulate or prohibit the sale of in.
toxicating liquors not prohibited by state law, and
such power to regulate shall include the power to
assess or impose u tax ON such sale. For tho purposes
OF this act, beer, and wine shall be considered intox-
Sec. 3. This Act shall take effect upon its publica-
ton In the state Register and Iowa Homestead,
published at Des Moines. "
Approved April I, 1868.
hereby certify that the foregoing act took effect
by publication, as required in section 4 tLercoi, on
the 10Th day OF April, A. D.. 1868.
ED WRIGHT, sec'y of State.
CHAPTER $50.
AN ACT in Relation to Revenue and Taxing the
Property Of Express Companies and Telegraph
Companies
Section l.. Be it enacted by the Genera, Assembly
Of the State Of Iowa, That the property OF all express
companies and telegraph conn anies operating and doing
business wi hin This q IT. shall be included i'm the yalua
corr crate ia the assessment of take in the townshipin-
corporated town. or city where such company or cor
poration shall have an office for the transaction of it's
business: and said property shall be assessed at the
same rate As ether personal property in tho hands of
individuals OF this State.
Sec. 2. In such township, incorporated town, or
city in the State, where amy such express company OF
telegraph company shall have an office or agency for
the ira nslction OF its business, il shall no the duty of
the agent. clerk or person having TIA. charge or car
Of such once OF agency, annually on tho tenth day of
January, OF rs soon thereafter as may be, but not
later than the first day OF February, to furnish to the
assessor OF such township. incorporated town, or city.
"a sworn statement OF the gross receipts of said oili.c
or agency accruing from the business and earnings of
such company tor the year ending on the first day of
January next preceding. said statement to be sworn
to by the officer or agent having charge OF such Office;
and upon receiving sifch statement the assessor, shall
deduct for the cN pen>es OF said Office CT business, sixty
per cent. from the amount 81 stated NJ the gross re-
ccipts, and return the remaining amount AS the per-
sonal property OF such company to be assessed at the
same rate as the personal property OF private individ-
uals in this State.
Sec. 3, Ii such agent. clerk, or person having
charge of such Office or agency, shall fell to return to
the ASSESSOR the sworn statement provided for in Sec
ton two OF this act by the first day of February, hen
it shall be the duty OF tho said assessor to ascertain
as near as may be. aud by such information as no may
be enabled to obtain, the amount Of the gross receipts
of saia Office and to deduct sixty per cent. from The
some for expenses and return the remainder to Ls as
sessed as Other taxable property, and in all respects
tn deal with the same, ia the same manner rs ii said
sworn statement had been IN fact furnished, and
neither tho agent or person so ncglec ting or failing
to furnish said sworn statement nor the company for
which he is agent, shall be allowed in any proceeding
to collect the said tax or in any proceeding by said
company to resist the payment OF he same, to au.s-
sion til, c"rrectnesso OF the amount so returned by the
asses !or, or to inquire into o. question his means OF
ascertain the same.
Sec. 4. The taxes assessed and levied on the PROP
erty msntioned in section one of this act shah be done
and payable 1t The same time and in the same man
ner las taxes are due and payable on the property of
private Individuals of this State. and it shall be the
duty of the agent, clerk, os person having charge OF
the Office or agency sot such express or telegraph
company as is mentioned in section 80 of this act,
out OF the first monevs that may come into his hands
Of tho proper earnings of said company after tbs
tenth day OF January of each year, to retain Il su1i-
citnt amount to pay the taxes of said company Tor
that year. aud which are assessed on the ret uTns from
the particular office which he has in charge, and any
such agent who shall neglect to retain so much vi
said money as shall be suilic lent to pay said taxes
provided SO much shall have come into his hsnris NJ
aforesaid. OF. who shall neglect ~ refuse to make the
sworn statement provided Tor in sectiun two
Of this act, shall be subject to a penalty OF fifty dol.
lars for such neglect in either of said cases. and said
penalty may be recovered before any justice OF ths
peace by civil action in the name Of tho State OF
Iowa.
Sec. S. Ii any of tho IA xcs assessed under the psO-
visions of this act shall remain unpaid on the fifteenth
day of February in amy une year, for any one precel-
ing year, the same shall be considered delinquent and
the property OF sid company or amy OF them, shall
be liable to distress and sale Tor tho payment OF said
taxesin the s4m, ailnner as tho property OF private
individuals of this State.
See. .. iiroat or per onli property owned by any
express company or telegraph company in this State
shall be subject to State, eJnnty and municipal taxes,
10 the same extent according to tho value as other
real estate is taxed.
Sec. !. This sct being deemed of immediate impor-
lance shall be in Iorce iloia and after it. publication
m tho Daily state Register; and tho Iowa Home
stead, news apers published at Des Moines, Iowa.
Approved April Sth, 1865.
hereby certify that the fore going act took effect
by publication, as requires in section II thereof, on the
10Th day OF April, A.. b. 1883
ED WRIGHT, Sec'y Of State.
CHAPTER lit.
AN ACT to enable Railroad Corporations to take
and hold Real Estate tor the purpose of construct
ing and maintaining Dams and RESERVOIRS 70 hold
and accumulate Water to supply Engines, and tor
the purpose of laying down Pipes TO supply Water
for the use OF Engines used in operating such Rail
raads. a
SECTION l. BE IL enacted by the General assembly of
the STATE Of I0ioa, That any railroad corporation
owning or operating, or that may hereafter own or
operate, any railroad within this State, may, ut such |
nnints as may he de- tmeu necessary by said cnrpnra. |