Audubon Republican. [volume] (Audubon, Iowa) 1894-1925, 1897-06-03
IOwa's New Laws.
Continued from last week.
LIQUOR LAWS.

Whenever council of any city of
5000 or more, shall, upon a written
statement of consent of so per cent of
the voters at the preceding general
election consent to manufacture or
when the board of supervisors shall,
upon written statement Of consent
of SIS per cent of the voters ut the pre-.
ceding general election residing in said
county, and without the limits of any
such city, grant consent to manu-
facture, within the limits of any city
or town of less than 5000 population
in such county, spirituous, malt or
vinous liquors for sale as hereinafter
provided, any person, partnership of
corporation of 5000 or more, or any
city or town containing population
of less than 5000 as the case may be,
manufacturing or selling any spiritu-
Gus, malt or vinous liquors at whole
sale and to dealers only, or any carrier
transporting the same shall be exempt
from any and all penalties now pro-
vided by law for manufacturing, sell
ing or transporting spirituous, malt or
vinOus liquors, but 10 spirituous or
malt liquors shall be sold or shipped
in quantities Of less than four gallons
or An eighth Of "a barrel, contained In
a single case, vessel or package; and
no such vinOus liquors shall be sold or
shipped in less quantities than two
dozen pints or one dozen quarts in any
one case or package.
No establishment for manufacturing
shall bs erected within three hundred
feet OF any school house or building
used for school purposes, or academy
or college, or of any church or usual
place of worship Of any religious or,
ganizatlon, and all obligations incurred
by reason of the manufacture, sale oil
transportation of any liquors named
in this chapter shall be enforceable in
the courts of this state.
No drinking or selling by retail i:
permissible at the place Of manufac
ture.
Manufacture is permitted in towns
only which have the mulct saloon.
NEW REVENUE LAWS.
l. All property is to be listed at iti
cash value, and assessed at % per cent
of such value.
2. Professional libraries are exempt
only to the omOunt of $500.
3. The homestead of any honorably
discharged Union soldier or sailor un
able to perform manual labor is ex
empt from taxation to the amount OF
$500, providing he is dependent on his
labor for support.
4. The homestead of the widow OF
any such soldier or sailor is exempt
from taxation to The same amount
whether he died in service or since dis
charge. But these exemptions to sol
diers and their widows do not apply ii
they own other real estate than the
homestead.
5. The amount of tax which can be
levied is limited TO the amount which
might have been produced on the
average of assessed valuation for the
years 1896 aud 1897. The assessed
value Of property may be increased
but there can be no Increase of taxes
9. Private bankers must make III
itemized statement TO the asse % sor,
much the same rs state banks are re
quired to make TO the state auditor.
Z. Stock of state and savings banks
shall be assessed to the banks and pait
by them.
8. All corporations are required t.
make an itemized statement to tn,
assessor of their assets and liabilitie
such as will enable him to find the tru
cash value of their stock.
9. Shares OF stock of building ant
loan associations are to be taxed to TIN
individual stakeholder in the count
of his residence, and the company i
required to send "a statement to tn
county auditor of each county show
ing the name of each stakeholder il
his county and the number of share
he owned OH July LIST of each year an,
its cash value on that date. From thi
the assessor can make an assessment