township; and when any township inspector receives the amount due his township, he shall receipt for the same, which receipt shall be filed on record.

SEC. 43. Compensation of commissioners-person contracting. That the county commissioners shall allow the school fund commissioner such compensation for the services required of him, in the discharge of his duties as school fund commissioner, as they shall deem reasonable, to be paid out of the school fund. And every person contracting with the fund commissioners for land shall pay into the school fund the sum of one dollar.

SEC. 44. Vacancy of commissioner. That if any vacancy shall occur in the office of the fund commissioner in any county by resignation, death, or otherwise, it shall be the duty of the county commissioners to fill such vacancy by appointment.

SEC. 45. Duty of secretary. That the secretary of state be instructed to have copies of this act, and all other acts pertaining to schools and school funds, passed by this present legislature, printed and distributed among the several fund commissioners, for the use of the several districts in their county. SEC. 46. Repealing section. That all acts and parts of acts relating to schools, heretofore in force in this state, be, and hereby are, repealed.

SEC. 47. To take effect. This act to take effect and be in force from and after its publication.

Approved, January 24th, 1847.

[136] CHAPTER 100.

REVENUE.

AN ACT to provide for levying and collecting revenue for state and county purposes.

Be it enacted by the General Assembly of the State of Iowa:

SECITON 1. Sheriff to be assessor. That the sheriff of each county shall be ex officio assessor for his county.

SEC. 2. To give bond-oath. On or before the first Monday in March in each year the assessor shall give bond with two or more securities, to the acceptance of the board of county commissioners, and conditioned for the faithful and impartial performance of his duties according to law; which bond shall be deposited with the clerk of the board of commissioners, and by him preserved, and shall also file in the office of the said clerk an affidavit in the following form: "I- do solemnly swear that I will perform the duties of assessor of the county of for the year faithfully, diligently and truly, according to law; that I will spare no person for favor, affection, reward, or the hope thereof, and that I will wrong no person through hatred, prejudice or ill-will, and that I will do equal justice according to the best of my judgment, so help me God; and shall immediately enter upon the duties of his office.

SEC. 3. Clerk to prepare blanks. By the first Monday in March, the clerk of the board of commissioners of each county shall prepare for the use of the assessor, blank forms, sufficient for the assessment of the county.

SEC. 4. If sheriff neglects to qualify-election. If any sheriff shall neglect to qualify in the manner prescribed in the preceding section, his office as sheriff and assessor shall be deemed vacant, and it shall be the duty of the clerk of the board of commissioners to issue notices of an election for filling the vacancy.

SEC. 5. Suit on bond. Suit may be instituted in the name of the obligees of the bond of the assessor, either by the state, county, or any person injured by his misconduct in office, or for the omission of any duty, before any tribunal having jurisdiction of the same.

SEC. 6. Compensation. The assessor shall be allowed one dollar per day for every day the board of commissioners shall be satisfied he has been faithfully and necessarily employed in the discharge of his duties, to be paid out of the county treasury.

SEC. 7. Deputy assessor. A deputy assessor may be appointed when necessary, to be approved by the board of commissioners, for whose acts the assessor shall be responsible, and who shall take an oath similar to the one required in the second section of this act.

[137] PROPERTY SUBJECT TO TAXATION.

SEC. 8. Poll tax. A poll tax shall be assessed of fifty cents on each male person over the age of twenty-one years, in the county where he shall be an inhabitant on the first Monday in March, for county purposes.

SEC. 9. Property exempt. All real and personal property of whatever kind, shall be assessed and taxable, save and except

First. The property of the United States and of this state, any claims against this state, evidenced by certificates of stock or funded debt, or auditor's warrants on the treasury.

Second. The personal property of all literary, benevolent, charitable, and scientific institutions, and such real estate belonging to such institutions as shall be actually occupied by them, for the purposes for which they were incorporated.

Third. The household furniture of every person, not exceeding one hundred dollars in value, and also his necessary wearing apparel.

Fourth. All farming utensils, mechanics' tools, and private libraries, except where they exceed in value one hundred dollars.

Fifth. All houses of religious worship and the lot or lots on which they may be situated, not exceeding five acres; the pews and furniture within such houses; all burial grounds, tombs, and right of burial.

Sixth.-Horses and neat cattle, under two years old; mules and asses, under one year old, and all sheep and swine, under six months old.

Seventh. The polls and estates of persons who, by reason of age or infirmity, may, in the judgment of the assessor, be unable to contribute toward the public charges such judgment being always subject to ratification or reversal by the board of commissioners.

SEC. 10. Property to be taxed. Each assessor shall require each person in his county to give in:

First-A description of all his lands, by township, range, section, quarter section, tract, lot or part thereof, and the number of acres in each particular tract or subdivision.

Second-All town lots or lands with improvements thereon.

Third-All capital employed in merchandise.

Fourth-All mills, manufactories, distilleries, carding machines and tanyards, with the stock employed.

Fifth-Number of horses and neat cattle, over two years old; mules and asses, over one year; number of sheep and hogs, over six months.

Sixth-All pleasure carriages of whatever kind.

Seventh-All watches; every piano-forte, and the value thereof, together with all other personal property, and the value thereof, including interest in the capital stock, undivided profits or means of every company, incorporated or unincorporated; all right or interest in [138] any vessel or boat; all gold and silver coin and bank notes in actual possession; the value of every claim or demand for money or other consideration; every annuity, together with all moneys invested in property, of any kind, and secured by deed, mortgage, or other evidence of claim: provided, that each person giving in his list may deduct from the amount of money due him at interest the amount which he may owe, and on which he pays interest, so as to pay taxes only on the excess. The valuation of the property shall be its real worth in money, and not what it would bring at auction or a forced sale.

SEC. 10. Hawkers and pedlars. There shall be levied and collected for state purposes, a tax of twenty-five dollars on every hawker or pedlar of goods, wares and merchandise, for the privilege of peddling throughout the state for one year, and a tax of forty dollars from every hawker or pedlar of clocks, for the privilege of peddling clocks throughout the state for one year.

SEC. 11. Taxes how assessed. All taxes on real estate shall be assessed to the person who shall be the owner or in possession thereof at the time of the assessment, and in cases of mortgaged real estate, the mortgagor shall, for the purposes of taxation, be deemed to be the owner.

SEC. 12. Mortgaged property. When personal property is mortgaged or pledged, it shall for the purposes of taxation, be deemed the property of the party who has the possession.

SEC. 13. Partners. Partners in mercantile or other business may be jointly taxed under the partnership name, for all capital, personal and real property, employed in such business; and in case of being so jointly taxed, each partner shall be liable for the whole tax.

SEC. 14. Refusal to give in property. If any person shall refuse or neglect to furnish the assessor with a list of his taxable property, as required by this act, the assessor shall obtain, by the best means in his power, the taxable property belonging to such person and the value thereof, and as a penalty for such refusal or neglect, he shall assess such property at double its value.

SEC. 15. Oaths. The assessor is hereby empowered to administer all oaths or affirmations which may be necessary in the discharge of his duties, and false swearing before him shall be perjury.

SEC. 16. Property omitted. If any estate or property has been omitted or intentionally concealed in any previous assessment, the same when discovered, shall be assessed according to the provisions of this act, for such time as said property or estate shall have failed of being assessed.

SEC. 17. Assessor to file list. The assessor shall, on or before the 15th day of June, file in the office of the clerk of the board of commissioners the original assessment list made by him, added up so as to show the total amount of [139] each kind of property and the whole assessment, and give public notice that all persons feeling aggrieved by such assessment and desiring an abatement, must appear before the board of commissioners on the first Monday in July.

ABATEMENT OF ASSESSMENT AND THE LEVYING OF TAXES.

SEC. 18. As to abatement to levy a tax. The board of commissioners in each county shall hold an annual meeting on the first Monday in July in each year, and after having examined the assessment rolls, heard and decided upon such applications as may be made for abatement of assessment, shall proceed to levy a tax, not to exceed four mills to the dollar for county purposes, and a tax of two mills to the dollar for state purposes.

SEC. 19. Abatement of taxes. Any person feeling himself aggrieved by the assessment of his property, or the property of which he is agent, may appear before the board of commissioners, at the time specified in the above section, or within two days thereafter, and present their [his] grievances: provided, that the commissioners may take further time for hearing such applications should they deem it necessary.

SEC. 20. May be sworn. The board of commissioners may cause such persou, and such witnesses as he may introduce, to be sworn in relation to the assessment, and increase or diminish the same as they may think justice and right require.

SEC. 21. Who may administer oaths. Any member of the board is hereby authorized to administer such oaths or affirmations as may be necessary in the discharge of their duties.

SEC. 22. Duty as to list. They shall make out, or cause to be made out, a correct list of the county and state taxes due upon the lands and property of residents and non-residents, (together with all poll taxes,) to which they shall attach their warrant, directing and requiring the collector of the same to deliver said list to the treasurer of the county on or before the third Monday of August, for which they shall take the receipt of the treasurer.

SEC. 23. Abstract to be sent to auditor. They shall at the same time also make, or cause to be made, an abstract of the assessment list, which abstract shall contain the number of polls, the amount of real estate, and the amount of personal property, which abstract they shall forward forthwith to the auditor of state.

COUNTY TREASURERS, THEIR POWERS AND DUTIES.

SEC. 24. Treasurer-failure to qualify. The county recorder of each county shall be ex officio the treasurer of his county, and shall qualify as hereinafter provided; and if [140] any recorder shall fail to qualify, as required of the treasurer in this act, his office shall be deemed vacant, both as recorder and treasurer, and a new election shall be ordered to fill such vacancy.

SEC. 25. To collect taxes—when remain at office. Every county treasurer receiving any tax list and warrant shall proceed to collect the taxes therein mentioned, according to the warrant, and shall attend at his office, at the seat of justice, during the months of October, November and December, to receive. taxes from persons wishing to pay them.

SEC. 26. Error in list. If, in the assessor's list, or in the warrant and list committed to the treasurers, there shall be any error in the name of any person taxed, the tax assessed to him may, nothwithstanding such error, be col lected off the person intended to be taxed; provided he is taxable and can be identified by the treasurer or assessor.

SEC. 27. Assistance-fine. Any treasurer, when resisted or impeded in the execution of his office, may require any suitable person to aid him therein; and if such person shall refuse to render such aid, he shall forfeit, to the use of the county where the offence is committed, a sum not exceeding ten dollars, to be recovered in the name of the county, before any justice of the peace having jurisdiction thereof.

SEC. 28. Neglect to pay taxes-distress. If any person shall refuse or neglect to pay his tax before the first day of January in each year, the treasurer shall have power to levy the same by distress and sale of his goods, excepting such goods as are exempt from taxation.

SEC. 29. Sale. The treasurer shall distrain the goods upon his warrant, and keep the same at the expense of the owner, and shall, within seven days after the seizure, offer the same for sale at public auction, for the payment of the tax,

and the charges of keeping and of the sale, having given notice of such sale five days at least before the sale.

SEC. 30. Adjournment of sale-notice. The treasurer may, if he sees fit, once adjourn such sale for a time not exceeding three days, and shall always adjourn, from time to time, when there are no bidders; in both of which cases he shall forthwith give notice of such adjournment by posting up a notification thereof at the place of sale, when he makes such adjournment.

SEC. 31. Surplus. If the distress shall be sold for more than the tax, and the charges of keeping the distress and making the sale, the treasurer shall return the suplus to the owner, upon demand, with an account in writing of the sale and charges.

SEC. 32. Persons removing. When any person shall, after the assessment of a tax upon him, remove out of the county without paying his tax, the treasurer may demand payment thereof wherever such person may be found; and in default of payment, the treasurer may forthwith proceed to collect the tax by making a distress.

[141] SEC. 33. May maintain action. When any person who is taxed shall remove, as aforesaid, or shall die, or being an unmarried woman, shall be married before payment of the tax, the treasurer may, in his own name, maintain an action of debt or assumpsit, in like manner as for his own debt; and the tax shall be prima facia evidence of said indebtedness.

SEC. 34. Tenants' property. The property of any tenant or person in the occupation of real estate, shall in no case be subject to distress for the taxes due upon such real estate.

SEC. 35. Vacancy of treasurer. If any treasurer shall die, or be prevented by any bodily infirmity, or any other cause, from completing his collection of taxes, the board of county commissioners may appoint some suitable person to complete the collection, who shall receive a reasonable compensation, to be paid by the county; and in case of such death, the administrators or executors of the deceased treasurer shall forthwith deliver said list into the custody of the board of county commissioners.

SEC. 36. To give bond-effect of bond. The treasurer, before entering upon the duties of his office, shall file with the clerk of the district court a bond, payable to the board of county commissioners, with freehold securities to be approved by said clerk, in the penal sum not exceeding twenty thousand dollars, the amount thereof to be determined by the county commissioners, conditioned for a faithful discharge of his duties according to law, and for the payment of all moneys coming to his hands as treasurer; which bond shall operate as, and have the effect of a judgment confessed, until a final settlement with the board of county commissioners and auditor of state: provided, that execution shall issue only for the amount said treasurer has received and not paid over: provided, that freehold security shall not be required in counties where the land has not been sold by the United States.

SEC. 37. Mistake in bond. No misrecital, misnomer, or mistake in said bond, shall vitiate it, but it shall be received and construed according to the true intent of the obligors at the time of signing.

SEC. 38. Duty as to distress. It shall be his duty to levy distress in all cases where the person taxed has personal property subject to the distress.

SEC. 39. Return of money and list. Every treasurer shall make due return of all moneys collected by him, together with his county and state tax [list], to the board of county commissioners, on the first Monday of January in each year. SEC. 40. Treasurer's account. He shall lay before the board of county commissioners, at their January meeting in each year, all the tax lists, and, at the