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

Invested OF his power to veto the expuI'
Sion OF pupile from school.
The formation Of school Libraries Is
encouraged by the authorization OF an
expenditure OF not to exceed 20 an,
nually for each school room, to be PAID
out OF the contingent fuSd.
The county superintendent has power
to subpoena witnesses in appeals from
school boards and provide FOR paying
witness fees.
LIQUOR LAWS.
Registered Pharmacists and physl-
clans, the latker being added to the list.
holding certificates from the state board
from permit holders for compromising
medicines.
II any pharmacist sells liquor con-
trary to law the commission or phar-
macy, must cancel his certifcate' the
law having been made mandatory IN
stead OF permissive.
Owing to an oversight. no PROVISION
was made In the mulct law for the re-
lease OF bondsmen sureties Upon bonds
OF liquor dealers. Upon filing with the
clerk OF the district court OF such re-
quest. sureties may be released.
When a statement Of consent mas oeeh
filed with the board of supervisors the
latter is required to canvass the petltloh
and ascertain il it contains shc requis-
ite numbered signatures and that J: olh-
erwise complies with the law. lf any
person is aggrieved at the findings OF
the board Of supervisors they may ap-
peal to the district court.
Only one statement Of general consent
for any county, city or town shall be
canvassed by the board Of Supervisors
! in one year.
Exclusive authority or jurisdiction for
punishment of all offenses under the
law is rested in the courts within the
county where the crime may be com
mitted, and the 800 yard limit in adJoin-
ing counties is eliminated.
If any person in the saloon business
has paid the mulcit tax. he Is entitled to
no refund for money paid for the hrs
quarter Of the year. not il he should be
engaged in the business only day. bul
If he remains TO exceed three months lie
shall be entitled TO a refund OF pro
rata sum OF the amount paid IN excess
OF the quarter:
In any city Of over $500 and less than
5000 Intoxicating liquors may be sold
when a written statement Of consent
eigned by so per cent OF the voters a I
she last election, shall have been filed
and held sufficient. This can be done
without any statement of consent from
outside the corporate limits.
! Whenever a, council Of any city of
5000 or more, shall. upon written
statement Of consent Of 30 per cent OF
the voters at the preceding general
| election consent to MANUFACTURES or
when the board OF supervisors shall. up
| on r. written statement Of consent Of IS
! per cent Of the voters at the preceding
general election residing In said county,
and without the limits OF any such city,
grant consent to manufacture. within
the limits of any city or town Of less
than 5000 population IN such county.
spirituous. malt or vinous liquors Tor
| sale as hereinafter provided. and per
! son, partnership or corporation within
such city, containing population of
! 5000 or more. or any city or town con-
| tanning a population of less than 5000
! as the case may be. manufacturing or
! selling any spirituous. malt or NinouS
liquors a wholesale and to dealers only.
or any carrier transporting the same
; shall be exempt from any and all penal
| ties now provided by law for manufac-
/ turing, selling or transporting spirit
uous. malt or yinous liquors: but no
spirisucus or malt liquors shall be sold
or shipped in quantities Of less than
-four gallons or an eighth OF barrel.
COM aimed in 4 single case, vessel or
package; and no such vinous liquors
shall be sold or shipped In less Quanti-
ties than two dozen pints or one dozen
quarts in any one case or package.
Manufacturing Of liquors shall not be
carried on in any city Of less than 5000
! unless 30 per cent of the vosers at the
preceding election have signed such
statement Of consent.
No establishment for manufacturing
shall be erected within three hundred
feet of any school house or building
used fer schol purposes. or academy. or
college, or Of any church or usual place
Of worship Of any religious organiza-
:ion, and all obligations incurred by
reason OF the manufacture, sale or
transportation Of any liquors named in
this chapter shall be enforceable in the
courts Of this safe.
No drinking or selling by retail is per-
missable at the place of MANUFACTURES.
Manufacture is permitted in towns
only which have the Eiulct saloun.
NEW REVENUE LAWS.
]. All property Is to Re listed at Its
actual cash value. and assessed at %
per cent Of such va'ne.
> Professional libraries are exempt
only to the amount OF $500.
/ 3. The homestead Of any honorably
discharged union soldier or sailor I'M
! able 20 perform manual labor is exempt
| from taxation 10 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 while in service or
since discharge. But these exemptions
to soldiers and their widows do not ap-
ply if 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 aver
| age OF assessed valuation for the years
1895 and 1897. The assessed value of
property may be increased but there
! can be no increase Of taxes.
6. Private bankers must make an
| itsmized statement to the assessors
much the same as state banks are re-
! Quired 70 make 10 tho state auditor
| T. Stock of state and savings banks
sllal, be assessed 20 the banks and paid
| by them.
| 8. All corporations are required to
make an itemiZed statement to the as
| Sc ssOr OF their assets and liabilities such
as will enable him to find the true cash
value of their stock.
{? Shares of stock of building and
loan associations are to be faxed to the
| individual stakeholder in the county OF
his residence. and the company is re-
| Quired to send statement to the cOunsy
! auditor of each county showing the
| name of each siOckholder in his county
and the number OF shares he owned on
July LIST of each year and is cash value
on that date. From this the assessor
can make the assessment.
s. Telegraph and telephone compan-
les are required to make much fuller
statement than under the old law. and
the executive council is required to lake
into considera Ion the use OF their lines
in this state in connection with their
lines in other state in order to arrive t
the true cash value Of their property in
this state, the earning capacity being
considered as we'll as the cost of invest
ment.
O. 1t will be the duty of the county
auditor to call the assessors together at
his office for consulta lion before they
| hecin their work and instruct them q s