The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1871-02-02
Railroad Taxes.

Mr.. Ehiitor:-In your issue of the 2&th
inst, is an article by "Obselvrr," 1T
tempting TO slow that the time Of col
Letting any tax voted to aid in the con-
struction of a raiirt ad, under lie lreyis-
ions OF chapter l02, of the laws Of the
Thirteenth General Assembly, means
any time designated by the electors Of
the township, city, or town, voting such
tax. He says, at is perfectly clear that
the tax must he levied at the time of
levying the ordinary taxes ncrt joNowimg
sue. election, and placed on the tax list
of the p,1rer towh"hins." Up to this
point, then, there is rerieuv agreement
between "Observer' and the many hon
est minds that STUMBLE and brings us
to consider the meaning of the phrase,
'at the same time AS other taxes The
spowers and duties of the various
township and county officers in regard
collecting taxes, are prescribed 10y
statute, and must he exercised and per-
formed according to the te:ms thereof.
Neither "Observer' nor any other per-
son will deny this proposition. Section
74s, page ll6, Revision of 1860 contains
the following provision: IAN entry
shall be made Oh the tar list showing
what it is, and for what county and
GER it is, and the clerk, (auditor) shat
deliver q, TAX list to the county treas
urer by the frst Monday Of Now Sec.
75l, page III: "rhe trea1urer, after
making the above entry, (u,.colltcied
taxes of any preceding year., shalt pro-
coed to collect the taxes,n &c. We will
now notice the various steps taken. 1t
Cthe railroad tax shall be kcricd and
placed Oh the tar list next following
such special election; hence, any rail.
road tax, voted for instance in January
1871, must be levied Oh the first Monday
OF Sept. next, and be placed on the tar
list, t'Observein admits this much on
which an entry shat be made showing
Tor what gear is, and be de livered to
the county treasurer by the first aIon-
day in Nov. following; after which the
treasurer shat proceed to collect the tax
'es, and the list and the warrant shall Le
his authority, &c. The phrase, lat the
same time as other taxes" then must
mean, at the same time as other taxes
levied when the railroad tur suas lcrie1
The only question is, was railroad tax
IeVied! III so, how can the electors
impose terms, inconsistent with. md
contrary to the statute? Terms not i'm
consistent with law, may be imposed, il
Is true; but if observer can show that
vote OF any township, city or town !.
can release the county auditor from LID
duty to place railroad tax on the ksf.
made previous to the first Monday Of
Nov. next following the levy, or re.ease
nm from bis duty to make an entry
on such list, showing what ycar it is for 1
o: release him from his liability to 4
fine, if prosecuted by the board of supe
Vlsors for neglect or refusal to make sur
entry, or release the county trcasur,
from his duty to collect all taxes fui,J
ON said tor list, then he has a clear ce
beyond doubt, and could in nv Nm.
BILE opinion, exactly square the cid or ,
Hit himself by his boots. We 4not
claim that county officers eiH klect
these special taxes when tl.eyaIIect
the ordinary taxes levied ut Insane =
time, but that it is their duty on so j.
as clear as light. I
III