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

;. 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:
5. The manner i'm which moneys
coming into his hands have been ex-
pended, and the amount, il any, in
his possession:
q. The number of days he has been
employed in the discharge of his duty;
7. The condition of the roads in his
his district, and such other items and
suggestions as he may wish to make,
which report shall be signed and
sworn to by him, and filed by the
township clerk in his Office.
Section 1886. That the trustees of
each township shall take and file with
the board OF supervisors on or before
the first Monday in each year full
| and itemized account verified by the
township clerk showing each item Of
expenditures and receipt of allmoneys
| received and disbursed during the
preceding year for road purposes in
| said township, which report shall re-
| main on file with the country auditor,
and copy thereof shall be published
in the published report of the proceed
ings OF the January session OF the
board of supervisors.
BY carefully reading these sections
il 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 per
of expanding this tax.
Section 1892 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 general township road fund,
out of which all claims for work done,
or material furnished prior to 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 road taxes are hereafter
to be paid in cash. There Is to be no
more 'sitting out" of road tax on
scrapers. Par. of section 1923 and
SOULFUL lDtV SIloult pt CollSldNlti W.
gether in determining the leves. Par.
/, sec. 1923 says that at the April meet
ing the trustees "Shall 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 1903, because
the tax levied in April 1903 and certi-
fed to County Auditor would not be
collected till spring of 1904, the legis-
lation provided in section 1910 that
the road tax for 1908 shall be levied
as heretofore, that it shall be paid in
/ CASH anu Dt SoiiCStSo ny tiN 1'ol'Siih
tendent of Roads appointed by the
trustees, or by the township clerk as
the trustees may direct.
That is the township trustees at
their April meeting OF 1903 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 1903 to be collect
ed by the township clerk or road sup
erintendent as the trustees may direct.
Both these levies are made on the
assessment of 1903 and townships
which returned large amount of de-
linuuent road tax for 1902 could per-
haps make one or both of these levies
law and by so doing avoid anunusually
large road tax on the 1903 assessment,
The next important change is the
one in regard to the manner OF ex-
pending the road tax and this is per-
haps the most important of all. BY
this law the entire charge OF the roads
of township devolves upon the trus.
ltees, and they have entire charge Of