Iowa state bystander. [volume] (Des Moines, Iowa) 1894-1916, 1897-05-14

crty al Sh per cent Of ITS true a,ntv the
hs sN 9, IA! tSSte't and pay - ,,.a n.,or.
,hs hoard ard Of supervisors for exaamn s.c.r.
under oath as 10 the metnoo usor AVA a. 10
tanning the yas" 9, OF such Valuation and q
failure 10 comply makes nm guy S,Nn or
misdemeanor. subject to me e., % ,o Nv one
Imprisonment in the county ID" w.
s1 1a II property is withheld overIooSeeuj
or Cor anv rause is not listed or asse $50
the county treasurer may ~ az" "a" collect
within five years assess Sa"e an"
'I t. n. on demand, the, tax win nav p be-
cent interest. is not paid; same my me
nrnnertv was frai,duently withheld RON RON
rs asssxs"r, a penalty Of 80 per cent sha''
he collected. , orvanizel
IT, All insurance companies ., "'s nav az |
" "nr nsrt t' rr cross premiums. Stock m
surance companies orgAniStu ~ ~. mer !
Infie. States outside az Iowa pa! ~ t
cent on gross premiums. '" ,"n,nanies nay |
/ per cent on their gross e:n',nnnnie. !
addition to this Iowa stock co.npt.hhi
pay tax as other corporations y" '"'''
CITIES AND TOWNS.
Towns plated and unincnrrorateh are
to be known as villages. ,,,>>,,r.ss
Tho number Of inhahtHnts I" . HpmpSd
Those having Il population Of two tMo ~.
! sand and not over fifteen huhdreo SHAH ~
| cities Of the second class. 49,, .
other municipal corporations having u
population Of less than two thoHsan" sh""
| be deemed towns. ,h.
| last Monday in March in each year.
| 'rhe words "aldcrmcn'' and aldermen,
| at-lar9e'' have given way to 'counclimeh
! and "cOuncilmen "A tia rye.
in, inv
years instead of ono, and the clerk wing
| has heretofore been known as recoiael
is also elected for two years n n,'staas u
heiug chosen by the council or trustees.
| The Same officers are elected IN cities o.
| tho FIRST and second class rs under the oId
! law: the game right Of the council 10 ap
cxccp, that where there ar" boards OF
! public works. they select the street So'n'
| missioner instead of the city council. g.
The mayor in cities OF ne r hfs, r "a ,o.s
! only in case Of 3 tie: In cities OF the SECOND
! class and towns he is member or ne
| council. with the right TO vote Thcn inc
| affirmative vote Of some specified proper
| lion OF the whole council Is necessary to
| the massage Of any measure.
! There can be but one Assessor e'ected
, for the whole city, or town. re can; nov "
ever. appoint such number Of deputies I"
assist linn IS Tho council shall authorize
such appointments TO be confirmed D.: 'he
council. ,>.
NO money SIId!l pe estRlofh 10 ~" SN~"fH
by ordinance. .
Where cities have caused their ordl-
| names to he published in pamphlet form,
no other publication is hecessarE:
Towns have the right to macadami:e'
curb aud sewer streets and pay Tor INC
same out Of u general fund or assess the
costs Of the Improvement up to aeuttlns
property owners.
MANY new powers have been added to
! those in the law to all classes OF r1unic!-
pal corporations. permitting them to H.
rensc end regla,e p:rSons an, shs ; HT@'"''os
Ma franchise shall he granted or re-
ncwal extended by any city or town 1or
the use of an: street. highway. svshas or
poses named in the chapter WHICH IN
cluea among other things street railways.
unless Il majority Of the electors voting
shall have voted for the same AZ gen gen,
pr.lcr tho question of Il renewal or eSten,
sion OF any such franchise TO he submitted
to q vote at a general election. or al a spe-
cisl one called for that purpose ana the
mayor shall submit such question to the
voters upon the petition Of twenty-five
property owners OF each ware: or city or
Town. Thc party applying for II renewal
or an extension OF franchise must pay
the costs Of the, election.
All cities are given the same powers III
relation to street improvements, sewers
and special assessments.
Where street car companies lay a track
upon IL street that is already paved they
will be required to pay into ths ci'y treas,
ury the value Of the paving which would
have been assessed to 1t had the track
been placed Oh the street before the pay
ing was made. and the money shall be
refunded to the property owners accord
ing to the number OF front feet abutting
on the street.
4 uniform form Of bond Is required with
q definite time OF payment instead OF the
optional bond as heretofore issued.
The powers OF cities and towns as to
taxation have been carefully revised and
clearly define the powers OF cities and
All cities have power to levy tax of
3 mills for Il curbing fund.
4 tax of ) mills for city Improvement
fund. for the purpose of paying costs Of
street improvements at the Intersection
Of streets, highways. avenues or alleys,
and at spaces opposite streets highways,
avenues and alleys intersecting but not
crossing, and at spaces opposite property
owned by the city or the United States.
\ tax Of mills for a general fund.
a library. in cities oi the first class. and
in cities Of the second class and towns
tax Of. mills.
cities of the first class. Of 10000 or over.
have the right to levy tax Tor the pur-
pose of purchasing real estate and the
erection of 81 library building.
All cities have The right to levy tax
not exceeding mills Oh the dollar to pay
pairing water works owned b! the city or
Town. and the interest ON bonds issued to
pay for the purchase or construction or
works.
Cities Of the first class have the further
right to levy Il tax OF mills for the pur.-
! pose of the purchase or construction OF
water works.
Cities have the right also to levy a tax
Of mills to pay the expense OF running,
operating and repair Of gas works. cleo
tr:c light works or power plants owned
t,n ys,fs ON
| issued for the cost Of the construction OF
such works or plants.
\ tax vi not exceeding mills for the
purpose of paying the amount due any
works for water supplied the city.
4 tax not exceeding 5 mills for the pur-
pose Of paying any Individual or company
opera ting gas works. electric light or
power plants for gas or power supplied
the city under contract.
A tax for the purpose of creating a bond
cruc. above the interest annually levied
| on funding or rcfund'ng bonds outstand-
ing and a levy for the payment of the
| principal of such bonds.
| A tax Of Onc-half Il mill on the dollar for
! the care preservation and adjournment OF
| any cemetery owned or controlled by the
| city. This last tax is the only new tax
added to the present law, except that some
| OF the cities had no power to levy some
! of the other taxes named.
| Cities are permitted to become. .pur-
chasers ut tax sale Of property sold for
unpaid taxes when the city has issued
bonds for the payment Of special improve
| mcnts.
! cities and towns arc empowered to levy
| n tax not exceeding 10 mill; on the dollar
for the purpose OF defraying its general
| and incidental expenses.
The right to question the legality Of
| bonds is limited to three months after
| they are ordered issued by the proper au-
! thOritcs.
All objections to errors, Irregularities or
| inequalities in the making OK special as
! sessmcntS or any error Of proceeding or
| notice that are not made before the
| council at the time and in the manner
| fixed by the statute, shall be waived, ex-
| ccpt where fraud is shown.
| FISH AND GAME.
| All dams in the state must contain fish,