Audubon Republican. [volume] (Audubon, Iowa) 1894-1925, 1903-03-12
NEW ROAD LAW.
The County Auditor Explains
The Law.

the first place it should be remember
ed that there is no change in the man
ner of working road poll tax. That
remains exactly as it was before, and
any reference made to collecting and
expanding road tax applies to prop
erty tax only.
Because but very few tax payers OF
the county have a copy of the new
road law, and in order to get better
idea of the law as it now stands, those
sections that have been materially al
tered are here inserted.
Section 1923. The township trustees
shall meet on the first Monday in
April, or as soon thereafter as the
assessment book is received by the
township clerk, and on the first Mon
day in November, in each year. At
the April meeting, said trustees shall
determine:
l. The rate OF property tax TO be
levied for the succeeding year for
roads, bridges, guideboards, plows,
scrapers, tools, and machinery adap-
ted to the construction and repair of
roads, and for the payment OF any in
debtedness previously incurred for
road purposes, and levy the same,
which shall not be less than one nor
more than four mills on the dollar on
the amount of the township assessment
for that year, which, when collected,
shall be expended under the direction
and order Of the township trustees:
,. The amount that will be allowed
for days labor done by man, and
by man and team on the road. To
certify TO the board of supervisors the
desire for an additional road tax. of
not to exceed one mill, to be levied In
whole or in part by the board of SUI
pervisors as hereinafter provided. At
the November meeting, they shall set
tie with the township clerk and super
visors of roads.
Section 1872. The board OF. town
ship trustees OF each civil township in
this state, at its regular meeting IN
April, 1908, shall consolidate said
township into one road district. and
all road funds belonging to the road
districts of said township shall atonce
become general township road fund,
out of which all claims for work done
VI Hidtclldi luThish0O III. Ipdo pui-
poses prior to the change, and unset
tied, shall be paid.
Section 1893 Were the one road
district plan is adopted. the board OF
township tfrfstsAs shah order and di-
rect the expepSIfpre Of the road funds
and labor belS(fing or owing to the
township: may let. By contracts TO the
lowest responsib Rsss competent bidder,
any part on at work ON the
roads for thea esS3x} ar, or may
appoiht ! toys SS{ssnt q
ton of the board, all or any par& of
the work. but it shall not incur aHsin-
debtedness for such purposes unless
the same has been or shall at the Tins
be provided for by an authorized
levy: and shall order the township
road tax for the succeeding year paid
in money and collected by the county
treasurer as other taxes. II shall
cause the property and poll road tax
to be equitably and judiciously ex-
pended for road purposes in the en-
tire road district; shall cause at least
seventy-tive per cent of the township
road tax locally assessed to be ex-
pended by the fifteenth day of July in
each year: shall cause the noxious
weeds growing in the roads to be cut
twice a year, when necessary and at
such times as to prevent their seeding,
and it may allow any land owner a
reasonable compensation for the des-
truction thereof when growing in the
roads abutting upon his land. III a
superintendent of roads is employed,
ii shall fix the term of office, which
shall not exceed one year, and COM
pensation, which shall not exceed
three dollars day; and no contract
shall be made without reserving the
right of the board to dispense with
his services at its pleasure.
Section 1910. He shall within -four
weeks after the trustees have levied
the property road tax for the succeed
ing year, certify said levyto the coun-
ty auditor, who shall enter il upon the
tax books for collection by the county
treasurer as other taxes. And he
shall, not later than the fifteenth day
af April, make out and deliver to the
superintendent of roads list of all
persons required to pay road poll tax
under the provisions of this act. To
enable him to make out such list, the
assessor shall furnish the clerk of
said township, before the first day OF
April of each year, a complete copy of
the assessment lists of said township
for that year, which shall be the basis
of such poll tax list. Provided, that
the property road tax for the year
1908, shall be levied as heretofore,
that it shall be paid in cash and shall
be collected by the superintendent OF
roads appointed by the trustees or the
township clerk, as the board of trust
ees shall determine and direct. Pro-
vided, further, that all delinquini
road tax for the year 1903, shall be
certified to the county auditor by the
clerk of each township for collection.
Section 1915. Each road superin-
tendent or contractor shall give bond
in such sum and with such security as
the township clerk may require (but in
no case shall township trustee sigr
such bond as surety, conditioned thai
he will faithfully and impartially per
form all the duties required OF him
and devote all monies that may come
into his hands by virtue of his office
according to law.
Section 1904. The superintendent
of the township shall report to thu
the township clerk on the first Mon
day in April and November of eacl
year, which report shall embrace thu
following items:
/. The names of all persons in his dis
trict required to perform labor on tn
public road, and the amount perform
ed by each;
,. The names of all persons agains
whom actions have been brought, AM
! the amount collected OF each;