The Iowa plain dealer. [volume] (New Oregon, Howard County, Iowa) 1867-1895, 1872-02-16

THE COLLECTION OF TAXES TO ALL
RAILROADS.

THE COLLECTION OF TAXES TO ALL
RAILROADS.
The following bill passed both BRAN
ches of the Legislature and became a
law just before the legislature ad.
.journed:
An Act to Regulate Taxes and the
Collection Thereof to aid in the Con-
struction of Railroads.
SECTION l. Be it enacted by the
General Assembly Of the State of Iowa,
That the county treasurers and town
ship collectors are hereby prohibited
from collecting any tax which has been
or may hereafter be voted to aid in the
construction of any railroad under
chapter one hundred and two, of the
acts of the Thirteenth General Assem-
bly-by the people of any township,
Incorporated town or city, contrary to
or in violation of the terms Or provis-
ions Of any special reservation or con-
lition inserted in the notices calling an
election, or contrary to any contracts,
agreement, or stipulation. in writing,
made between the railroad company to
be benefited by such tax and the town
ship, town, or city authorities for the
benefit Of the people, or contrary to res
olutions CT inducements, in writing ex-
tended by said railroad company to the
people, before or after voting said aid,
nor shall any such taxes become due,
bear interest, become delinquent, col
loctable, or payable, contrary to any
such provision, special reservation,
condition, resolution, inducement, con-
tract, agreement, or stipulation in
writing.
SEC. ?. Tht certified copy, made
by the trustees or proper officers of any
township, Incorporated city, or town,
Of any such special reservation, condit-
ion, resolution, inlucement, contract,
agreement, or stipulation in writing,
shall be notice OF the matters therein
contained to such treasurer or township
collector, and he shall take due notice,
and be governed accordingly.
SEC. 3. That all taxes now levied,
or that may hereafter b. levied, under
the provisions Of chapter forty-eight of
the acts Of the twelfth general as
sembsy, and also under the provisions
Of chapter one hundred and two of the
acts Of the thirteenth general assembly
of the state of Iowa, shall draw nc
interest, be subject to no penalty, mol
shall the property upon which such tax
es are now levied, or may hereafter be
levied, be sold for said taxes until the
railroad company shall have been en-
titled to receive said taxes under the
provisions cf the aforesaid acts.
Sec. 4. If taxes levied under the
provisions of chapter one hundred and
two Of the acts of the thirteenth Sencr.
al assembly, become part of tAe con-
solidated tax provided for in section
one of chapter one hundred and thirty
eight of the acts of the thirteenth
general assembly, the taxpayer may
pay the full amount Of county, state,
school, and other tax and it shall be
the duty Of the county treasurer OF
township collector to give receipt
therefor.
Sec. 5. That where it is certified
to the county treasurer or township
collector, by the trustees of any town
ship, or the trustees or council of any
incorporated city or town, that the rail.
way company has in all respects com.
Piled with the statutes and all contracts
and agreements referred to in section
2, Of the act relative to such tax, and
is entitled thereto, it shall be the duty
Of such treasurer or collector, to give
sixty days notice thereof by publication
in some newspaper in the county, and
if there be no such newspaper, by post
ing the notice thereof in each township
city, or town, from which said tax is tt
be collected, and from the time of the
giving of such notice said tax shall be-
come delinquent and not before.
Sec. 6. This act being deemed d
immediate Importance, shall be in fore,
and take effect, from and after its pub
lication in the Iowa State Register, an,
State Leader, newspapers published il
Dcs Moines.