Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1898-04-13

Of certincates OF membership issued upon
the risks insured.
The law relative to the assessment and
collection Of the collateral inheritance tax
was amended so as to remove the defects
discovered in the law passed two years
ago. The amendment provides that due
notice OF appraisement of property to be
taxed snail be given to all interested par
ties, that being the principal objection
made to the present law by the courts.
me appraisers are. now required to give
not less than ten days notice to the
treasurer of state and other interested
persons of the time and place Of such APP
praisement. The treasurer of state or
any person interested in the estate APP
praised may file exceptions to the APP
praisement, which shall be heard as an
action in equity before the district court.
If the court finds that the property has
not been appraised at its market value, a
new appraisement shall be ordered until a
fair appraisement is secured. Appeal Is
allowed to the supreme court, for which
bond must be given, unless the appellant
is the treasurer of state. This provision
must be complied with in all cases, even
where appraisements have been made pre-
vious TO its taking effect Provision is
made to compel the payment of the tax
on corporate stock or obligations in this
state held by foreign executor or trustee,
and II such stock is transferred without
uniting the transfer is liable for the tax.
No safe deposit company, trust COM
pany. bank or other institution or
person holding securities or assets
or decedent is allowed to deliver
or transfer the same to an executor or
legal representative of said decedent
without giving notice to the treasurer of
state, or unless the tax on such securities
is paid. Failure to comply renders the
custodian of such securities liable for the
tax. 1t is made the duty of executors and
"a list of the heirs as required by the code.
stating the relationship which each bears
to the decedent,a copy of which list shall
be sent to the treasurer of state. The
quired, prior to July 1, 1898, to appoint
five of the district judges to meet with
him in Des Moines to form uniform rules
and regulations for the assessment and
collection of the collateral inheritance
tax for the guidance of district judges,
officers of the court and executors Coun-
ty attorneys are required to report to the
state treasurer concerning all decedents
and all property in each county subject
to this tax, and shall render such legal
services as the state treasurer may direct,
ing, the county attorneys are to receive
10 per cent of the tax collected, not to ex-
coed $40. and for legal services, II re-
quired, per cent of the tax collected. not
to exceed $150 in any estate.
The auditor of state was empowered
to extend certificates of authority to
insurance companies, which by their
terms expired on January 81, 1898, to
March 1, 1898, so that the same would
be brought into conformity to the be-
ginning and ending of the states fiscal
year.
The school boards in rural indepen-
dent districts were increased from three
to five members, three of whom shall
be elected on the second Monday in
Mor Co..
two years, and one for three years.
The original short hand notes of the
evidence in the trial of any case in any
court of record, or any transcript there
of duly certified by the short hand re-
porter Of the court, when material and
competent, shall be admissible in evil
dence in any re-trial of the case or pro-
ceeding in which the same were taken.
and for purposes of impeachment in
any case, and shall be treated the same
as deposition so far as it is practical
BILE so to do.
The season in which grouse or pleas
ant. wild turkey and quail may be
killed was changed so that it shall not
be lawful for any person to kill these
birds between the first day of January
e~tAA etS Al 81 beiy VI 4NOtCiAOcI.
Should the homestead not be plated
and recorded at the time levy is made
upon real property in which home
stead is included, the officer having the
execution shall give written notice to
said owner. and the husband or wife
of such owner. If found within the
to plat and record the same
within ten days after service thereof;
after which time said officer shall
cause said homestead to be plated and
recorded and the expenses thereof shall
be added to the costs Of the case.
State aid for county and district ag-
ricultural societies viii be distributed
on a new basis. Upon the filing of affi-
davits of their officers with the auditor
Of state, showing the amount actually
paid for premiums, not including races,
Or for games of amusements and that
no gambling devices or other violation
Of law We're permitted, together with
q certificate from the state society,
showing that they have reported ac-
cording to law, each Of their societies
Is to receive from the state an amount
equal to 40 per cent of the premiums
paid, in no case to exceed 5000.
A bill extending for one year the
zenith Of a mill tax for the benefit of the
state university, to be used in replac-
ing the library destroyed by fire last
year was passed.
School treasurers in districts composed
n whole or in part of cities of incorpor-
ited towns will now hold office for two |
Years.
Boards of supervisors and township |
trustees shall not buy from, sell to, or
n any way become parties TO, any con-
tract to furnish supplies, material. or
abor to the county or township in |
which they are respectively members |
If such board of supervisors or town.
'h.p trustees.
Board of directors of school corpora |
ions may change the boundary line |
between a school township and an in |
dependent city or town district when |
he same Is not the line between civil |
ownships. In no case, however, shall |
! forty acre tract, by the government |
survey, be divided.
When the thistles are found growing
IN the premises Of non-residents 1t will
,e only necessary in the future to cause
! written notice to be served on the
'wner, agent or lessee of such lands or
OTIS, and If it shall fail within ten days /
o destroy such thistles the board of