Year: 1860

Assessor as herein provided shall take and
subscribe on his bond, an oath MS required by
the Constitution of the State of Iowa, and in
substance the same as the condition of his bond


go. The Assessor shall be allowed two dol
lars for each day he shall have been faithfully
employed in diseharging the duties of his Of
flee, to be paid out of the county treasury.


81. The several Assessors in each county
shall meet at the office of the Clerk of the Coun-
ty Board of Supervisors of their county, on the
second Monday in January of each year, and
classify the several descriptions of property to
be assessed, for the purpose of equalizing such
assessment.


S22. On or before the second Monday of Jan
uary in each year, the Board of Supervisors
shall furnish each Assessor in their county with
suitable books in duplicate, properly ruled and
headed, in which to enter the following items :


lst The name of the individual, corporation,
company, society, partnership or firm, to whom
any property shall be taxable


ID. His or their lands by township, range,
section or part of section, and when such part
is not a congressional division OF b-division,
some other description sufficient to identity it ;
and town lots, naming the town in which they
are situated, and their proper description by
number and block, or otherwise, according to
the system of numbering in the town.


81, Personal property as follows: Number
of cattle, number of horses, number of mules,
number of sheep, number of swine, number of
carriages and vehicles of every description,
with separate column for the value of each );
amount OF capital employed in merchandise,
amount of capital employed in manufacture,
amount of money and credits, amount of taxa
ble furniture, amount of stock or shares in any
corporation or company not required by law to
be otherwise listed and taxed amount of taxa
ble farming utensils or mechanics tools, amount
of all other personal property not enumerated,
and the number of polls, and a column for re-
marks. But no entry shall be made said
book of any animal under the age of one year,
except as is above provided.


5 %. Each Assessor shall enter upon the
discharge of the duties of his office within six
days after the second Monday in January in
each year, and shall with the assistance of each
person assessed, or who may be required by law
10 list property belonging to another, enter in
the books furnished him for that purpose the
several items specified III the preceding section:
entering the names of the persons assessed in
alphabetical order so far as practicable, by al
lotting to each letter Its requisite number of Pa
ges in each of said books. lie shall also be fur
nished with a suitable plat of his township on
which to check the several parcels of land and
each town or city lot by him assessed, to avoid
omissions or double assessments.


81. 1t shall be the duty of the assessor to
list each and every person in his township, and
$3.50 S'e 'NiNANN INiotltti t'AAb ASetlf
therein, and any person who shall refuse to as
sist in making out list Of his property, or of
any property which he Is required by law to as
sst In listing, or refuses to make the oath or
affirmation required 10y this act, shall forfeit the
sum of one hundred dollars to be recovered in
the name of the county for the use of the COM
mon chools therein and where any person re-
| fuses to make out list of his property, which
| by law he is required 10 do, the assessor shall
assess such person according TO the best inform
alton he can get Is TO the amount If taxable
property which such person has.


-. The assessor is authorized, and he is
hereby required t. administer an oath or atiir.


nation to each person assessed, 10 the effect that
he has given in full, true and correct inyen-
tory of all the taxable property owned by him,


and all property held 10y him as agent guardian
or otherwise, and which he is required by law


TO list to the best Of his knowledge and belief


and in ease any one refuses to make such oath


or affirmation, the assessor shall note the fact in
| the column of remarks opposite such person :


name and should il afterwards appear that


such person refusing has not given a full list


of his property, or that under his control, and
which he was 10y law required 70 list, any pro
| perty omitted shall lie entered on the book 1T
| double its ordinary asscssable value, and taxed
accordingly.


8 20. Each assessor shall, ON or before the
third Monday in May in each year, return one
! Of the assessment books OF his tow nship to the


office of the Clerk of the Board of Supervisors
| with the several columns OF numbers and val.


ues correctly footed up, and the amount of per
| sonal property of each person carried forward
into n column under the head of total personal
! property, and the other book he shall on or be-


fore the second Monday in April of each wear.
deliver TO the township clerk Of his township
| to be used BY the trustees OF the township a.


the township tax book, for the levy of taxes ior
| township revenue and road purposes


/ II. When the maine of the owner Of any
| real estate IS unknown, and the assessor finds


1t impracticable To obtain the same. it shall b,


proper and lawful To assess such real estate with


out connecting Herewith any name. but inscrib-


ing at the head OF the page the words Z" Own
/ ers Unknown, and such property, whether
lands or town lots, shall be listed as near as


practicable, IN the order OF the numbers the. eof


and IN assessing such real properly, no one De
| scrlpuon shall comprise more than one town


lot, or more than the sixteenth part Of a section


or other smallest subdivision of the land. ae.


cordlng TO the government surveys. EXCEPT in


eases where the boundaries arc So Irregular that


1t cannot be described in the usual manner in
accordance with such surveys.


%. II any Assessor shall fail to perform
any Of the duties required OF him by this Act


At the time and in the manner specified, he shall
be liable 10 IA fine of not less than twenty nol


more than five hundred dollars, to be recovered


in an action brought in the District Court by
+ the Board of Supon sors, the Judgment shall ID
/ against him and his bondsmen. and the PRO.
ceeds of such fines to so to the School Fund OF
the county


! -. The Board OF Supervisors of each
county, shall constitute board for the vquahza-
/ tion Of the assessment. and have power t.
equaiize the assessments Of the several persons
and townships of the county substantially in
/ the same manner as is required OF the Stat.
/ Board of Equalization 70 equalize among the
several counties of the State as far as appllea
/ bic, al their regular meetings in June and next
succeeding the general election in each and ey.
cry Year and at such meetings they shall add


to said assessment any taxable property in tn,


county not included in the assessment a. re


turned by the assessors, placing the same in


the list OF the proper township, and shall assess
the value thereof.


/ 30. Any person who may feel aggrieyeJ


at anything in tho assessment of his property
may appear before the board Of equalization
either IN person or by agent. at the times men


toned in the preceding section, and have TIA,


same corrected in such manner as TO said boar,
shall seem just aud equitable.


81. Each Clerk ~ the County Board of Su
pervisors shall on or before the first day of Ju


Is in each year, make out and transmit 10 ia,


Auditor ol State. by mail or otherwise an alb


stIact ii the real properly in his county. II


which he shall set forth