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forfeit and pay to the school-fund the sum of one hundred dollars for each offense, to be collected by action on his bond by any citizen of the county.

Approved, April 6th, 1872.

Ch. 66.]

CHAPTER XXV.

[H. F. 62.

STATE HORTICULTURAL SOCIETY.

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AN ACT for the Encouragement of Horticulture and Forestry.

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cultural Society

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SECTION 1. Be it enacted by the General Assembly Officers of Horti- of the State of Iowa, That the present officers and dito hold office tiil rectors of the State Horticultural Society shall hold their January, 1878.

respective offices till the third Tuesday of January, one thousand eight hundred and seventy-three, and until their successors are elected as hereinafter determined.

SEO. 2. It shall be the duty of said society to encourDuty of society. age the organization of district and county societies, and

to give them representation in the State society, and in every proper way to further the fruit-growing and treegrowing interests of the State.

Sec. 3. Said society shall hold its annual meeting on Annual meeting: the third Tuesday of January in each year, for the trans

action of its business, at which meeting, officers, corresponding in numbers and titles to the officers of the State

Agricultural Society, shall be elected, and for like periods officers to be of time; the place of holding the next annual meeting, elected, and... and the times and places of holding exhibitions, shall be terms; premiums

determined; premiums on essays may be awarded; and all questions relating to the horticultural development of the State may be considered.

Seo. 4. •It shall be the duty of the secretary of said Secretary to re. society to make an annual report to the Governor of the port annually. State, embracing the proceedings of the society, with a bill

of items, showing, for what purposes the money herewith appropriated was paid out, for the past year; the general condition of horticultural interests throughout the State; together with such essays, statements of facts, and recommendations, as they may deem useful; to be published by the State, under the supervision of the society.

Seo. 5. The number of copies of said report, to be distrih copies and published by the State, shall be limited to three thousand

copies, all of which shall be bound in a style uniform with

awarded, etc.

report.

the reports of said society for the years 1869 and 1870, and shall be distributed as follows: Ten copies each to the Governor, Lieutenant-Governor, Secretary of State, Auditor of State, State Treasurer, Register of State Land Office, Attorney-General, Judges of the Supreme Court, and to each member of the General Assembly ; two hundred copies to the Iowa State Agricultural College; five copies to the Iowa State University; five copies to the Iowa State Historical Society; two copies to each incorporated college in the State; one copy each to the auditor and clerk of the district court of each county, to be kept in the office; and one copy to each newspaper published in the State; the remainder to be distributed by direction of said society. Seo. 6. That the sum of one thousand dollars be ap- $1,000 appropria

ted annually, propriated annually for the use and benefit of said society, and shall be paid by the Auditor of State, upon the order of the president of said society, in such sums, and at such times as may be for the interests of said society: Pro- Proviso. vided, That two hundred dollars of the amount appropriated by this act shall be awarded in premiums for the growing of forest-trees in this State.

Approved, April 6th, 1872.

Ch. 69.]

CHAPTER XXVI.

[H. F. 279.

TAXATION OF RAILROAD PROPERTY.

AN ACT to Tax Railroad Property, Regulating such Taxation, and April 6.

Releasing certain Taxes herein named.

assess railroad property,

SECTION 1. Be it enacted by the General Assembly Census Board to of the State of Iowa, That it shall be the duty of the Cen- af sus Board, on the first Monday of March in each year, to assess all the property of each railroad company in this State, excepting the lands, lots, and other real estate of a railroad company not used in the operation of their respective roads.

Sec. 2. It shall be the duty of the president, vice-pres- officers of common ident, or general superintendent, and of such officers as statement, showthe Census Board may designate, of any railroad compa-" ny, owning, leasing, or operating any railroad within this State, to furnish said Board on or before the 15th day of February, in each year, a statement, signed and sworn to

ing:

ted:

Teaseu.

amount of property in each county;

amount of rolling stock, and other property.

gross earnings.

by such officer or officers, which statement shall embrace in detail and show, for the year ending January 1st, pre

ceding:no: miles opera- 1. The whole number of miles owned, operated, or

leased in the State by any railroad company

making the return. bo. miles, and 2. The number of miles owned, operated, or leased

by such company, with a detailed statement of all property of every kind located in each county in

the State. 3. Also a detailed staternent of the number of engines,

passenger, mail, express, baggage, freight, and other cars, or property used in operating, or repairing such railroad in this State; and on roads which are part of lines extending beyond the limits of this State, the return shalì show the actual amount of rolling-stock in use on the company's line in the State during the year for which

return is made. The return shall show the amount of rolling stock, the gross earnings of the entire road operated by the company, and the gross earnings of the road in this State, and all property designated in section 3, of this act, and such other facts as the Census Board shall in writing require.

Sec. 3. The said property shall be valued at its true

cash value, and such assessment shall be made upon the Property to be entire road within the State, and shall include the right of value, and to in- way, road-bed, bridges, culverts, rolling stock, depots, used in operating station-grounds, shops, buildings, gravel-beds, and all

other property, real and personal, exclusively used in the operation of such railroad. In assessing said railroad and its equipments, the said Census Board shall take into

consideration the gross earnings per mile for the year Gross earnings ending January 1st, preceding, and any and all other mat

ters necessary to enable said Census Board to make a just and equitable assessment of said railroad property. If a part of any railroad is without this State, then, in estimating the value of its rolling-stock and movable property, they shall take into consideration the proportion which the business of that part of the road lying within the

State bears to the business of the road without the State: Prcviso: valua- Provided, That the valuation by the Census Board of the of individuals. a property of railroads shall be in the same ratio as that of

the property of individuals.

Sec. 4. The Census Board, on or before the 15th of Census board to March, shall transmit to the board of supervisors of each

ocar of of county through which any of said roads run, a statement

valued at cash

clude everything

road.

to be considered.

tion same as that

inform board of supervisors of

each county, and

Duty of board of supervisors.

cities and towns to be paid over

urer.

ty how tabable,

showing the length of main track of road within such length of road in county, and the assessed value per mile of said road as value per mile. fixed by a pro rata distribution per mile of the assessed value of the whole property named in section three of this act. Said statement shall be entered upon the proper records of said several counties.

Sec. 5. It shall be the duty of the board of super- Duty of board of visors of said counties, at their first meeting after receiving such statement, to make and enter in the proper record an order, stating and declaring the length of the main track, and assessed value of such road lying within each city, town,township, and lesser taxing district, in said county through which said road runs, as fixed by the distribution of the amount assessed by the Census Board, which aforesaid amount shall constitute the taxable value of said property for all taxable purposes. And the amount due Amount due each city or incorporated town, under the provisions of to this act, shall be paid over, when collected by the county by county treastreasurer, to such city or town, and the board of supervisors shall transmit a copy of said order to the city council or trustees of each city or incorporated town or township.

Sec. 6. All such railroad property shall be taxable Railroad properupon said assessment at the same rates, by the same officers, and for the same purposes as the property of individuals within such counties, cities, towns, townships, and lesser taxing districts.

Sec. 7. All laws in force relating to the enforcement Procedure with of the payment of delinquent taxes, shall be applicable de to all taxes levied under the provisions of this act, and whenever any taxes levied under this act shall become delinquent, the county treasurer, having control of such Powers of county delinquent taxes, shall proceed to collect the same in the treasu same manner, and with the same right and power, as a sheriff under execution, except that no process shall be No process necnecessary to authorize him to seize and sell engines, cars, rolling stock. or any other rolling stock for the collection of said taxes.

SEO. 8. Lands, lots, and other real estate belonging to other property any railroad company not exclusively used in the operation of the several roads, shall be subject to assessment assessed. and taxation the same as other similar lands in the several counties wherever situated.

Sec. 9. Every railroad company which shall have companies re. paid all taxes on gross earnings provided for by chapter payment of cer106, of the acts of the Thirteenth General Assembly, shall be released from the payment of all other taxes which may have been levied upon the road-bed, right of way, track, rolling stock, and necessary buildings for

lelinquent taxes,

essary

to

seize

of railroad companies, how

leased from the

tain taxes.

such rail ray of sanied under any other for prior

Act not to apr

1870: ch. 106. operating their road, and no taxes for prior years for

State, county, municipal, or any other purpose, for which any tax can be levied under the laws of the State, up to the first day of January last, shall be collected from any such railroad company on such property.

SEO. 10. No provision of this act shall be held to Act not to apply apply to any railroad bridge across the Mississippi or boundaries. Missouri river, but such bridges shall be assessed and

taxed on the same basis as the property of individuals.

SEC. 11. In case the proper officer of any railroad Census board to company shall fail to make the statement under oath assess, when,

herein named, the Census Board shall proceed to assess such railroad property, and shall add thirty per cent. to the assessable value thereof.

Sec. 12. Provided, That for the tax of 1872, the Provision for the return under oath shall be by the first day of June next,

and the board of supervisors shall perform the requirements of this act at their September meeting in September next, and the assessment for the year shall be made in the month of July next, by the Census Board.

Sec. 13. All laws and parts of laws, inconsistent with Repealing. the provisions of this act, are hereby repealed.

Sec. 14. This act, being deemed of immediate imporPublication tance, shall take effect after publication in the Daily State

Register and Daily Leader, newspapers published in the city of Des Moines.

Approved, April 6th, 1872.

tax of 1872.

clause,

I hereby certify that the foregoing act was published in the Daily State Lender, April 6, and in the Daily Iowa State Register, April 9, 1872.

ED WRIGHT, Secretary of State.

Ch. 71.]

CHAPTER XXVII.

[H. F. 204.

QUALIFICATION OF ROAD COMMISSIONERS' ASSISTANTS.

APRIL 6.

AN ACT to Amend Section Eight hundred and thirty-five, of the

Revision of 1860, so as to Authorize Road Commissioners to
Swear their Assistants.

Revision : 88 amended,

SECTION 1. Be it enacted by the General Assembly 5885 of the State of Iowa, That section eight hundred and

thirty-five, of the Revision of 1860, be, and the same is hereby, amended to read as follows:

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