Cedar Falls gazette. [volume] (Cedar Falls, Iowa) 1860-1895, 1868-06-12

"
DEs MoIaEs,. April 10, 1903.
hereby certify tho forgoing to ho
a correct copy OF the original roll
now on file III this office.
ED WRIGHT,
Sec'y of State.
First publication, April 20.
CHAPTER 196.
AN ACT TO Rcpeal Section 10, of
Chaptcr lT3; Laws of Ninth Cen.
cral Assembly, regulating the Levy
and Collection of Tax on Gross Re-
ceipts~of Rail Road Companies
and to Enact q Subatitute therefor.
SECTION 1, BE 10 enacted 6y the
Geuerui -assensbty Of tho State Qf Ioud,
That section sixteer sof chapter ono
hundred aud scvefity-thrce, of Laws
Of Ninth General Assembly, be aud
the sntfie b itcrcby repealed, aud ths
following substituted ,therefor--Sec-
tloh ~. Each rail road company IN
the State shalt annually, on or bcfnrr
the 18TH day or February, flle In tho
office OF tle Treasurer OF State q
sworn stutcuients setting FORTH, first,
the gross receipts OF their railroad.
without reduction fdcdnctionl of ex-
nenses for the year ending gon. the
thirty-first day OF December prccc-
ding second, the number of miles
OF their rail- road In each cuunty0n
the tlirty-frst day OF December pre-.
ceding which saidr statement shall
be sworn to by the secretary and
treasursr or such company, ard by
the general superintendent of their
rail road. And the Treasurer OF
State shall levy on said gross receipts
TAX OF one per centum, which tho
said rnilroad companies shalt pay ON.
or before tho last day OF February,
after which time the said taxes shall
become Delinquent, and the same
penalties and interest shall attach rs
on other taxes After tho said taxes
become Delinquent. the Treasurer Of
State shall proceed to collect ths
same IN the same manner aud with
the same rights and powers ns n
sheriff may on execution.
One-half of said taxes levied. and
collected as aforesaid, shall be equal
ly apporti0ned by the Treasurer of
which the snid roads respectively
run, In proportion to the number 6f
miles Of main track OF road In each
county, and shall be paid over by
him 10 the county treasurer Of sucl,
county. If any rail road company
shall fall To make the sworn state
ment required by this act, the Treas-
urer OF State shall ascertain ass ilear
as may be the gross receipts or Hueii
delinquent company, and assess there
upon the said one per centum, and
shall seize or levy upon the whole or
any part OF tho property, rights, aud
| franchises Of such company, aud nf-
ter giving ten days public notice of
the time and place OF sale, sliall pro-
ceed to sell tho same mt public auc.
tion, to satisfy the amount OF Said
assessment, together with all cos To
and expenses incurred In making
the assessifient and sale. The Audi
tor OF State shall draw q warrant nps
on the general revenue, payable to-
the order Of the Treasurer OF State,
for the necessary expenses incurred
by him I'm either the assessment or
collection OF the taxes as required by
/ this act. s4sa @rH tt fi s.s,ssa.ssF m ',,.tsse
Tho tax herein provided for shall
10 In lieu OF NIL taHey for any and all
purposes on the rtnd bel, track, rolf
| Ing stock atld necessary buildings fur
operating their road. But Uther prop.
erty belonging to such company,
whether personal or real, shall fse
taxed rs property df Individuals IN
the respective counties In which tlas
same may lie. ii
See. 2. This act being deemed ef
Immediate importance shall 1bc in.
forced from and after It's publication
ID tho I0,0d lSsufe Re0fstcr, and the
xoUG Bccntn0 StdtesDsaa, papers
published mt Des Moines, iowa.. 'H..as
Approved Apriis, 1905. d. ~ y
hereby certify that the foregoing
Act took effect ~ publication, AZ re-
quired In Section 2 thereof, on the
18th day Of April, A. ID. 1865.
x ssat s.s 81 ED WRIGHT,
M Sec'y Of State.