Audubon Republican. [volume] (Audubon, Iowa) 1894-1925, 1903-03-12


3. The names of all persons who
have paid their property road tax in
labor, and the amount paid by each:
4. The amount of all monies coming
into his hands by virtue of his office,
and from what sources:
). The manner in which moneys
coming into his hands have been ex-
pended, and the amount, if any, in
his possession:
G. The number Of daAs he has been
employed in the disilIaisse hiatsiuty;
T. The c6ndition, of the roads IN his
his district, and such sther tteihssAnd
suggestions assfle may wish ia. makes
which report shall be signed and
sworn To by him. and fled by the
township clerk in his office.
Section 1856. That the trustees of
each township shall take and HE with
the board OF supervisors on or before
the first Monday in each year u full
and itemized account verified by the
township clerk showing each item OF
expenditures and receipt of allmoney S
received and discussed during the
proceeding year for road purposes in
said township, which report shall re-
main on file with the country auditor,
and a copy thereof shall be published
in the published report of the proceed
ings OF the January session of the
board OF supervisors.
.SsBy carefully reading these sections
it will be seen that the principal
changes consist in the change of road
district, the levying and collecting of
the property road tax, and the man ner
of expanding this tax.
Section l532 provides that the board
of trustees at their April meeting
shall consolidate the township into
one road district and all road funds
belonging to road districts shall be-
come u general township road flnd,
out of which all claims for worn. done,
or material furnished prior toS the
change shall be paid. This section
is plain and easily understood, but in
regaid 70 the levy of taxes it seems to
bedifferent. All roadtaxes are hereafter
TO be paid in cash. There is to be no
more ''sitting OUT of road tax on
scrapers. Par. OF section 1928 and
section 1910 should be considered to-
gether in determining the levies. Par.
| !, sec. 1928 says that at the April meet
ing the trustees 'sShall determine the
rate of property tax to be levied for
the succeeding year for roads, bridges
etc.
The rate thus determined, the town
ship clerk certifies to the county audi
tor according to Sec. 1910, and at the
September meetieg of the Board of
Supervisors this tax is levied as other
taxes and collected by the county
treasurer and by him paid over to the
township clerks. In this manner all
future road tax is to be collected. As
this would leave the township without
road fund for the year 1908, because
the tax levied in April, 1908 and certi-
fed to County Auditor would not be
collected till spring of 1901, the legis-
lation provided in section 1910 that
the road tax for 1903 shall be levied
as heretofore, that it shall be paid in
cash and be collected by the Superin'
tendent OF Roads appointed by the
trustees, or by the township clerk as
the trustees may direct.
That is the township trustees. a
their April meeting of 1908 make two
levies for road purposes, one for the
year 1904 to be certified TO the county
auditor and collected by the treasurer
and one for the year 1908 to be collect
ed by the township clerk or road sup
erintendent as the trustees may direct
Both these levies are made on thu
assessment of 1903 and township,
which returned large amount of de
linquent road tax for 1902 could per
haps make one or both of these levie
law and by so doing avoid anunusuall.
large road tax on the 1903 assessment
The next important change is tn
one in regard'to the manner of ex
pending the road tax and this is per
haps the most important OF all. b.
this law the entire charge of the road
of township deyolves upon the trus
ltees, and they have entire charge O