Tama County Republican. (Toledo, Tama County, Iowa) 1867-1872, 1872-05-02

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is without the State, then in, estimat-
ing the value OF its rolling stock and
movable property, they shall take
into consideration tho proportion
which the business OF that part Of the
road lying within the State bears to
the business OF the road without tho
State Prori1ed, that the valuation by
the Census Board of the property Of
railroads shall be in the same ratio
as that of the property Of iudividu.
as.
SEC A. The Census Board on or
before tho 10Th OF March shall trans
nit 20 the Board of Supervisors Of
each county through which any of
sad roads run, q statement showing
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 mule Of
the assessed value of the whole prop.
erty named III Sec. OF this act
Said statement shall be entered upon
the proper records of said several
| counties.
Sec. 5. 1t shall be the duty of tho
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 main
track, and assessed value of such
road lying within each city, town,
township and lesser taking districts
IN said county through which. said
road runs, as fixed by the distribu-
ton of the amount assessed by the
Census Board which aforesaid
amount shall constitute taxable value
Of said property tor all taxable pur-
poses. And the amount due each
city or incorporated town under the
provisions of this act, shall be paid
over, when collected by the county
treafurer, to such city or town, and
the board of supervisors shall trans
init a copy Of said order to the city
council or trustees of each city or in
corporated town or township.
SEC. 6. All such railroad property
shall be taxable upon assessment at
the same rates, by the same officers.
and for the same purposes as the
property Of individuals within such
counties, cities, towns, townships, or
lesser taxing districts.
SEC. I. AL laws in force relating
to the enforcement of the payment
OF delinquent taxes, shall be applica-
BILE to all taxes levied under the pro-
visions of this act, aud whenever any
taxes LEVIED under this act shall be-
come delinquent, the county treasur-
er having control of such delinquent
taxes, shall proceed 10 collect the
same in the same manner, and with
the same right and power as a sheriff
under execution, except that no pro-
cess shall be necessary to authorize
him to seize and sell engines, cars, or
any other rolling stock for the col
lection of said taxes.
Sec. s. Lands, lots, and other
real estate belonging to any railroad
company not exclusively used in tho
operation Of the several roals shall
be subject to assessment and taxa
| ton the same as other similar lands
in tae several counties wherever sit
uated.
SEC 9. Every railroad company
which shall have paid all taxes on
gross earniugs provided tor by chap
ter LOG, of the acts of the Thirteenth
General Assembly. shall be released
from the payment Of all other taxes
which may have been levied upon
the road bed right of way, track,
rolling stock, and necessary buildings
for operating their road, and no tax
es for prior years for State, county,
municipal or any yother purpose, for
which any tax can be levied under
the laws Of the State, up to the first
day of January last, shall be collect
ed from any such railroad company
on such property.
SEC. 10. No provision of this act
shall bo held to apply to any railroad
bridge across the Mississippi or Mis-
souri, river, but such bridges shall be
assessed and taxed on the same basis
as the property of individuals.
Sec II. In case the proper officer of any
railroad company shall fail 10 make the
statement under oath herein named, the
Census Board shall proceed to assess such
railroad properly, and shall add thirty per
bent. to the assessable value thereof.
SEC 10. Provided, That fer the tax OF
| 1872 the return under oath shall he by the
first day OF June next, and the Board Of Su-
pervisors shall perform the requirements OF
| this act at their September meeting in Sep.
| tember next, and the assessment for the
year shall be made in the noath Of July
next, by the Census Board.
SEC. Is. All laws and parts Of laws in
consistent with the provisions Of this act,
are hereby repealed.
SEC IA. This act being deemed of i'm
mediate Importance, shall take effect after
publication in the Daily State Register and
Daily Leader newspapers published iu the
city of Des Moines.
| Approved April 9th, l672.
I hereby certify that the foregoing act
was published in the Daily State Leader
April 5, and in the Daily Iowa Safe Reg
lster April s, 1872.
ED WRIGHT,
Secretary of State.
| f,JApTER II