Year: 1861

| ~Ah oSI W dtIIcIu al dCt, GNtltleu AN act In


relation to Revenue" being Chapter As of


the Revision of 1860.


Section 1. Be it enacted by the Genera
Assembly of the State of Iowa, that the WORD
two" in the last line of the first sub division
Of section 71O and the word "two" in the
twelfth line Of section 743 of Chapter Al
Of the Revision of 1860, being can act in re
lation to Revenue BE- and the same are
hereby stricken out and the words 1.-TWO
and one .half' inserted in lieu thereof. And
the Census Board may direct the levy of a
tax for State purposes not exceeding two and
one-half mills on the dollar, anything in said
act or other laws of this State to the contrary
notwithstanding


Sec. Q. That the Board of Supervisors of
each County shall hold session on the first
Monday in September, in the year 1861, and
each year theaeafter, at which session they
shall levy the several taxes as required by
sections no and 746 of said chapter as num-
bered in said Revision, and may transact such
other business as may legally come before
hem.


Sec. 3. That the words land next succeed
ing the general election" in section 739, be
and they are hereby stricken out, and all pro.
visions of said chapter 45 inconsistent with
the provisions of this act are hereby re-
pealed.


Sec. 4. That the words "twenty cents' in
the 16thIine of section 764 of said chapter 45
as numbered in said Revision, be and the
same are hereby stricken out and the words
"a sum not exceeding ten cents' be inserted
in lieu thereof and that all after the word
SALE in the 10th line of said section is here
by stricken out and the following is enacted
in lieu thereof, to wit: The County shall
pay the cost of publication, but it shall be
the duty of the Treasurer to act in good faith
and procure the publication of said delin-
quent tax list for the lowest sum in his power
and in no case shall the County be liable for
more than the amount charged to the delin
quent lands for advertising, and if the Treas
urer cannot procure the publication of said
notice f,r:that sum, or if for any other reason
the Treasurer is unable to procure the pub
lcation of said notice in his County, it shall
be his duty to post up written notices of said
sale in four of the most public places in his
County four weeks before the sale aud notice
so given shall have the same force and effect
as though the same had been published in
newspaper. In giving notice of the sale of
lands or .own lots for taxes, i. shall be the
duty of the Treasurer in cases where the
name of the owner of any delinquent lands
or town lots is unknown to embrace the
largest quantity practicable in each descrip-
ton of such lands, and it is made the duty
of the Auditor of State at the earliest prac-
ticable day after the passage of this act, to
notify the Clerks Of the respective County
Boards of Supervisors Of the passage Of this
act and transmit to each of them 4 copy OF
this Act, and such instruction as he may
deem advisable.


Sec s. That the words, "as the same are
recorded on the tax list the amount of taxes
for each year, in section 764 of Revision Of
I-6O, are hereby repealed, and there is here
by enacted in lieu thereof, the words, "for
the delinquent taxes of the proceeding year,
and such real property as has not been ad
vertised for the taxes Of previous years, and
on which the taxes remain duo and delin-
quent, and the amount Of taxes"


Sec. 6. That all of section 759 Of the
Revision of 1860 after the word 'title,' is
hereby repealed, and there is enacted in lieu
thereof, the words, "the Treasurer is author
lied and directed to collect the delinquent
taxes by the sale of any property upon which
the taxes are levied, or any other personal
or real property belonging to the persons
| against whom the taxes are assessed"


Sec. Z This act being deemed of imme-
date importance by the General Assembly
| shall take effect and be in force from and
after its publication in the Iowa State Regis