Tama County Republican. (Toledo, Tama County, Iowa) 1867-1872, 1870-05-12
CHAPTER 90.
AN ACT in relation to the penalty on Ger
tain taxes

AN ACT in relation to the penalty on cer>
tain taxes.
WHEREAS, there are doubts as to whether
or not the penalty on delinquent taxes un>
der our general revenue law may apply to
taxes levied by order Of courts, to pay judgA
ments rendered on city or county indebted
ness; therefore,
Section. ]. BE il enacted by the General "A.
sen,biy Of the State Of Iord, That the penal
~ provided for in section seven hundred
and sixty (760) Of the Revision Of 1860, and
in section thirteen (13) Of chapter one hun.
dred and seventy three (l73) acts Of the ninth
General Assembly, upon delinquent taxes
shall not be construed to apply, and shall
mot apply upon taxes levied BY order Of any
court to pay judgments on city or county
bonded Indebtedness, and upon such taxes
NO other penalty than the interest which
such judgments draw shall be collected.
Sec. 2. All acts and parts Of acts incon>
sistent with the provisions Of this act are
hereby repealed.
Sec. 3. This act being deemed Of imme-
diate importance, shall be in force from and
after its publication in the Iowa State Reg
lister and Des Moines Statesman. newspapers
published in Des Moines, Iowa.
Approved April u, 1870.
hereby certify that the foregoing Act
was published in the Daily Iowa State Reg.
lister and Ms Moines Daily Statesman April
10th, 1870.
Ed walcHr, Secretary OF State.
CHAPTER 9l.
AN ACT to facilitate the acquisition Of the
right Of way over the line Of abandoned
railways, and to feilitats the construction
Of the same.
SECTION /. Be it enacted BY the General
Assen,Lly Of the State Of IoUa, That in any
case where railroad constructed-in who e
or. in part by rporation or other persons,
under the laws Of this State, has ceased to
! be operated or used for more than ten years,
or in any case where the construction Of .
rail road has been commenced by any corr
poration or person, within the State and
work on the same has cea ed for more than
ten Years and such railroad still remains
unf nished, through the negligence Of the
corporation or person who undertook to con>
struct the same, it shall be deemed and TAX
en- that the corporation or person thus in
default has abandone and surrendered all
right and privilege to control over SO much
Of the line Of their road as remains unused
or unfinished rs aforesaid.
Sec. 2. In every case Of abandonment Of
the work Of operating or constructing rail
road within this State as provided in the
preceding section. it shall be lawful for any
other corporation or person to enter upon
such abandoned work or any part thereof
and to acquire the right Of way over the
same and the right to any unfinished work
or grading found thereon and the title there's
to, BY proceeding in the ma nner provided
by Law for taking private proper y, for works
Of internal improvement conforming in all
particulars Is near as may be to the proyis-.
lens of chapter fifty 1--WE Of the revised laws
# Iowa: propidsd, that parties who have pre-
viously received compensation in any form
for the right Of way on the line Of such aban-
doned road bed, the consideration for which
has not been refunded to them, shall not
be permitted to recover the second tine. but
the value Of such read bed and right OF way
excluding the work done thereon, when
taken for q new company shall be assessed
10 the former company or its legal repr,>
scntatives.
Sec. 3. This act being deemed BY the
General Assembly Of immediate importance
shall take effect and be in force from and
after its publication in the Iowa State Reg,
lister and Des Moines State sman, newsras
pers published at Des Moines, Iowa.
Approved April IL, 1870.
thereby certify that the foregoing Act
was published in the Daily Iowa State Reg
ister and Des Moines Daily Statesman April
18th, 1870.
Ed WRIGHT. Secretary Of State.