North Iowa times. [volume] (McGregor, Iowa) 1867-current, 1868-06-24

See. 2. All acts and parts of acts in
consistent with the provisions of this ac
are hereby repealed.
Sec. 3. This act shall be in force from
and after its publication in the Iowa State
Register and Iowa Homestead.
Approved April 6, 1868.
hereby certify that the foregoing ACT
took effect by publication, as required by
section thereof, ON the % day Of April
A. D. 1868.
ED. WRIGHT, sec'y o: State.
#a CHAPTER 90.
AN ACT to encourage the planting and
growing of timber, frait trees, shade
trees, and hedges. -.......
Section |. Be it enacted by the Gener
al Assembly Of the State of Iowa, That
there shall be exempt from taxation the
real or personal property of each tax pay
er who shall within the State of Iowa,
plant and suitably cultivate, one or more
acres of forest trees for timber, the sum ol
one hundred dollars for ten years, for
each acre so planted and cultivated pro-
vided, that the trees on said land shall rot
exceed eighty feet apart, and shall be
kept in healthy and growing condition.
Sec. 2. That there shall be exempt
from taxation the real or personal proper
ty OF each taxpayer, who shall within the
State, plant and suitable cultivate one or
more acres of fruit trees. the sum of fifty
dollars, for five years, for each acre so
planted and cultivated ; prooided, that the
trees on said land shall not exceed thirty
three feet apart, and shall be kept in a
healthy condition..
Sec. 5. Persons claiming the benefits
Of such exemption shall at the time of
making the annual assessment, upon
showing to the satisfaction of the assessor
of the township in which he resides, that
he has complied with the provisions of
section one or two Of this act, be entitled
to have deducted from the valuation of his
real or personal property by the said asses
sor, the amount as hereinbefore provided !;
and it is hereby made the duty Of said as
SCISSOR to make return to the board of
supervisors of his county, the name of
each person claiming exemption, the quail
ity of lands planted to timber, or fruit
trees, and the amount deducted from the
valuation of his property.
Sec. 4. II any person claiming exempt
ion under the provisions of this act, shall
feel himself aggrieved by the decision of
the assessor, to the rejection of his claim.
then the said owner or applicant may ap-
ply to the board of supervisors, Of his
county at their meeting in June. to have
the same corrected in the same manner as
other erroneous assessments.
Sec. 5. The board of supervisors Of
each county in this State, is hereby en-
powered ut their June meeting, A. D.
1868, and at their January meeting in
each year thereafter, to exempt from tax
alton, except far State purposes, the real
or personal property Of each tax payer
who shall within the county, within such
year, plant and suitably cultivate, or hav-
ing within such year, or the two proceed
years, planted, shall suitably cultivate one
or more acres of forest trees for timber, to
an amount not exceeding $500 90 for each
acre provided, that the said board may
fix the minimum number Of trees which
shall be grown on each acre.
SEQ. 6. Such board is also empowered,
at the same time, to m Ike similar ex-
emption, for every half mile of hedge, and
for every mile Of shade trees along the
public highway, and for every acre of fruit
trees, so planted and cultivated, and to
establish the rules and regulations in ref
erence to the planting and cultivating of
hedges, shade trees and fruit trees, and
the distance at which they shall be planted
which shall be complied with by persons
asking such exemption.
Sec. 7. Any person claiming the ben
eft Of such exemption may appear before
the board of supervisors Of the county, at
anv regular meeting, and upon making
proof by sworn evidence, showing to the
satisfaction of said board, that he has COM
piled with the requirements which entitle
him to such exemption, he shall receive
from the clerk of the boari certificate
stating the amount of the exemption,
which shall be received by the county
treasurer in satisfaction Of the taxes ex.
smpted.
Sec. 8. This act being deemed of i'm
mediate importance shall take effect and
DO in force from and after its publication
n the Iowa State Register and Iowa
newspapers published at Des
Moines, Iowa.
Approved April 6, 1868.
harsby certify that the foregoing asAl
ook effect by publication, as required in
'ection s thereof, on the 23d day Of April.
4. D. 1868.
ED. WRIGHT, sso'y of State,
ryyA pTrp 70