The Iowa plain dealer. [volume] (New Oregon, Howard County, Iowa) 1867-1895, 1885-10-08

district OF Iowa III the forty-seyenth
congress ntrdnccd bill known rs
Senate file No. 80 lsee Senate jour-
nal sixteenth, general Assembly
. page 34) OF which the following i Il
copy:
Senate FileNo. 800 McCoid.
Il A bill for IN act to regulate the
omission Of the property OF rclig-
lou. societies from assessment and
taxi IN, and amendatory OF section
| 797. napier l, title 9 Of the code in
rcla ]. n to revenue.
/ Sc. | Be it enacted by the gen
eral assembly Of the state OF Iowa,
that no property of religious socic-
I, ties should be omitted from assess
ment and taxation. except such as
may be owned and used for the
purpose OF public worship and
from which such society derives no
| pecuniary profit.
Sec. 2. Such place Of worship shall
embrace the house used by such
religious society for the public
preaching Of the religious principles
/ held by such society, and other
| forms Of religious worship and
meetings connected Herewith.
Sec. 3. It may contain one or
more lots or tracts OF land, with the
church buildings thereon, and other
ontbnildings, which are ha5itnlly
and in good faith used as Il part Of
the place OF worship, but shall not
| include any dwelling house or other
/ buildings not properly appnrtenant
thereto.
See. 4. 1t shall be duty Of the
society owning such property omit
ted from assessment and taxation
under the provisions OF this act, or
the section to which the same is
amendatory, to cause the same to be
marked, plated and recorded in the
book provided for in section 6 OF
this act, and such recorded plot
shall be accompanied by an affidavit
stating the actual cash value Of
such property: that II is habitually
and in good faith used rs Il place Of
worship, and that no pecuniary
profit is derived therefrom; and it
shall he sworn to by the trustees Of
such society.
| Sec. 5. Such property of religious
societies as shall be marked, plated
and recorded as provided in the
preceding section, shall be omitted
from taxation; provided, that the
assessor shall, each assessment
year, take the assessment OF such
property from the trustees OF such
society. under oaths that no prop
erty is owned by such society SUBJ
iect to taxation, and shall show in
the assessment hook, such property
as may he omitted from taxation
under this act.
See. 6. 1t shall be the duty OF the
auditor of each county to procure
and keep book, called the Church
Property Record" in which he shall
cause to be recorded the description
OF church property and statement
herein provided for, and shall cause
q certified statement OF the amount
and value Of the property SO omitted
from taxation, and the value OF the
property OF said societies taxed, to
be filed with the auditor Of the state
on the first day Of November OF each
assessment year.
The bill was referred to the COIN
mittee on ways end means Of which
Mr.. Larrabee was chairman and on
the 2sth. of January. Mr.. Larrabee
reported the bill with an amend
mcnt for the first three sections OF
the bill as follows and recommend
ing tina. with this amendment it do
pass;
SECTION 1.-He ii enacted by the
general assembly Of the state OF
| Iowa, That all property OF religious
societies not in actual use for public
| worship. parsonage. school. cent Try,
charitable 81 benevolent societies moi
in actual us. for public worship.
shall be assessed ana taxed the
same rs that % individuals.
(See Senate journal pages 80 and
Isl). This bill was made the special
order for February 3, but was post
poned from time to time until Feb
ruary - when it wis taken up aud
the amendment Of Mr.. Larrabee was
adopted, the remain sections. 4. 5,
and 6. becoming sections 2, ;, and 4,
were adopted as printed above, Sen
ator Larrabee voting for its engross-
ment journal page 1881 and on the
following day voting for its passage
the bill passing the senate by 81
yeas, senate journal page 1876 and
| 1877.
| That our readers may see and
compare the two proposed laws We
here publish the Bills bill which
has been the subject Of SO much
discussion by the republican press
or the state although it was Il re-
publican measure. introduced by Il
republican Senator from Scott
County and adopted by a republi-
can Senate:
!, Senate F. No. 20. El Bills.
+. For All oct 10 amend Section 1877.
Title and Chapter 10. Of the code
relating TO the exemption OF proper
ty from taxation
| BE it enacted by the general as
scmbly Of the state OF Iowa.
See. /. That subdivision OF Seq
ton 797. Of the code he and the
same is hereby amended by adding
III the end OF said subdivisions:
a. one the following to-wit: And
!, i:ovia.d further that only the fol
! lowing grounds and buildings Of
! religious institutions and societies
shall be exempt from assessment
i and taxation to wit: The building
'or buildings owned ~ such soci
cite. and used by them "a churches
or places OF public worship or for
educational or benevolent purposes
with the grounds contiguous ~ ap