Buchanan County bulletin. [volume] (Independence, Iowa) 1869-1891, 1872-05-10

der, newspapers published in Des Moines
Iowa.
Approved April 6, 1872.
thereby certify that the foregoing act
was published in the Daily State Leader
and in the Daily Iowa State Register
April 8, 1872.
ED WRIGHT,
Secretary of State.
CHAPTER SO.
AN ACT to tax railroad property, regula-
ting such taxation, and. releasing Ger
tain taxes herein named
SECTION l. Be it enacted by the Gen.
eral Assembly of the State of Iowa, That
it shall be the duty of the Census Board,
on the first Monday, of March in each
year, to assess all the property of each
railroad company in this State, excepting
the lands, lots, and other real estate of
railroad company not used in the opera
ton of their respective roads
6Ec.2. It. shall be the duty of the
President, Vice President, or General
Superintendent, and of such officers as
the Census Board may designate of any
railroad company, owning, leasing, Or
operating any railroad within this State,
to furnish said Board on or. before the
18th day of February in each year,
statement, signed and sworn to by such
officer or officers, which statement shall
embrace in detail and stoao for tie gear
ending January LIST, preceding: 80.
1. The whole number of miles owned,
operated, or leased in the State by any
railroad company making the return
e. The number of miles owned, opera
ted or leased by such company, with a
detailed statement Of all property of
every kind located in each county in the
State
3. Also detailed statement of the
number of engines, passenger, mail, ex-
press, baggage, freight and other cars, or
property used in operating or repairing
such railroad in this State, and on roads
which are part of lines extending beyond
the limits of this State; the return shall
show the actual amount Of rolling stock
in use on the company's line in the State
during the year for which return is made.
The return shall show the amount Of
rolling stock, the gross earnings Of the
entiraroad operated by the company,
and the gross earnings Of the roads in
this State, and all property designated in
section of this act, and such other facts
as the Census Board shall in writing re-
quire. .. +: au-
Sec. 8. The said property shall be
valued at its true cash ualue, and such as
sessment shall be made upon the entire
road within the State, and shall include
the right of way, road-bed, bridges, cul-
verts, rolling stock, depots, station
grounds, shops, buildings. gravel beds,
and all other property, real ana personal,
exclusively used in the operation of such
railroad. In assessing said railroad and
its equipments the said Census Board
shall take into consideration the gross
earnings per mile for the year ending
January LIST preceding, and any and all
other matter necessary to enable said
Census Board to make just and equita-
BILE assessment of said railroad property.
If part of any railroad is without the
State, then in estimating the value of its
rolling stock and movable property, they
shall take into consideration the proper
ton which the business of that part of
the road lying within the State bears to
the business of the road without the
| State; Provided, that the valuation by
the Census Board of the property of rail
roads shall be in the same ratio as that
of the property ofindividuals.
Sec 4. The Census Board on or be-
| fore the 18th of March shall transmit to
the Board of Supervisors of each county
through which any of said roads run, a
statement sAouing the length of main
track Of road within such county, and
the assessed value per mile of said road
as fixed by pro rata distribution per
mile of the assessed value Of the whole
property named in Sec. 3 Of this act.
Said statement shall be entered upon the
proper records of said several counties
SEC 5. 1t shall be the duty of the
Board of Supervisors of said counties, at
their first meeting after receiving such
| statement, to make and enter in the
proper record an order, stating, and
declaring the length Of the main track,
and assessed value of such road lying
within each city town, township and lesser
taxing districts in said county through
| which said road runs, as fixed. by tic
distribution Of the amount assessed by
the Census Board which aforesaid
amount shall constitute taxable value Of
said property for all. taxable purposes.
And the amount due each city OF incor-
porated town under the provisions of
this act, shall be paid over, when collec-
ted by the county treasurer, to such city
or town, and the board of supervisors
shall transmit copy of said order to the
city council or trustees of each city or
incorporated town or township.
/ SEC 6. All such railroad property
shall be taxable upon said assessment ut
the same rates, by the same officers and
for the same purposes as the property OF
individuals within such counties, cities,
towns, townships, and lesser taxing dis.
tricts.
SEC. T.. All laws in force relating. to
the enforcement of the payment of .delin-
quent taxes, shall be applicable TO MI
taxes levied under the provisions OF. this
act, and whenever any taxes levied under
+; this act shall become delinquent. the
county treasurer having control Of such
delinquent taxes, shall proceed to. collect
the same in the same manner, and with
the same right and power as sheriff
under execution, except that no process
shall be necessary to authorize him to
seize and sell engines, cars, or any other
rolling stock for the collection of said
Sec. g. Lands, lots, and other real
estate belonging to any railroad COM
pany not exclusively used in the opera
ton of the several roads shall be subject
to assessment and taxation the same as
other similar lands in the several coun-
ties wherever situated.
SEC. 8. Every railroad company
which shall have paid all taxes on gross
earnings provided for by chapter 100, of
the acts Of the Thirteenth General AS
sembly, shall be released from the pay
mept Of all other taxes which may have
been levied upon the road bed, right, Of
way, track, rolling stock, and necessary
buildings Tor operating their road, and
no taxes for prior years for State, county
municipal or any other purpose, for
which any tax can be levied under the
laws Of the State. up to the first day Of
January last: shaIl be collected from any
such railroad company on such pro-
perty.