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ment notice to

town, of any such special reservation, condition, resolu- Copy of agreetion, inducement, contract, agreement, or stipulation in collecting officer. writing, shall be notice of the matters therein contained to such treasurer or township collector, and he shall take due notice and be governed accordingly.

SEC. 3. That all taxes now levied, or that may hereaf

ter be levied, under the provisions of chapter forty-eight, 1868: ch. 48. of the acts of the Twelfth General Assembly, and also

under the provisions of chapter one hundred and two, of 1870: ch. 102. the acts of the Thirteenth General Assembly of the State

R. co. is entitled

of Iowa, shall draw no interest, be subject to no penalty, Taxes to draw no nor shall the property upon which such taxes are now lev- interest until R. ied, or may hereafter be levied, be sold for said taxes un- to them. til the railroad company shall have been entitled to receive said taxes under the provisions of the aforesaid acts.

solidated tax.

SEC. 4. If taxes levied under the provisions of chap- Tax payer may ter one hundred and two, of the acts of the Thirteenth pay part of conGeneral Assembly, become a part of the consolidated tax provided for in section one, of chapter one hundred and thirty-eight, of the acts of the Thirteenth General Assem- 1870: ch. 188. bly, the tax-payer may pay the full amount of county, State, school, and other tax; and it shall be the duty of the county treasurer, or township collector, to give a receipt therefor.

with conditions,

notice.

SEO. 5. That when it is certified to the county treasurer or township collector, by the trustees of any township, or the trustees or council of any incorporated city or town, that the railway company has, in all respects, complied when company with the statutes and with all contracts and agreements has complied referred to in section two of the act relative to such tax, collector to give and is entitled thereto, it shall be the duty of such treasurer or collector to give sixty days' notice thereof by publication in some newspaper published in the county, and if there be no such newspaper, by posting three notices thereof in each township, city, or town, from which said. tax is to be collected, and from the time of giving such notice said tax shall become delinquent, and not before.

SEO. 6. This act, being deemed of immediate impor- In force when. tance, shall be in force and take effect from and after its publication in the Iowa State Register and State Leader, newspapers published in Des Moines.

Approved, February 16th, 1872.

I hereby certify that the foregoing act was published in the Daily Iowa State Register and the Daily State Leader, February 17, 1872.

ED WRIGHT, Secretary of State.

CH. 15.]

CHAPTER III.

[H. F. 72.

FEBRUARY 21.

6 amended.

Co. supervisors may exempt from

4

FOREST, FRUIT, AND SHADE TREES, AND HEDGES.

AN ACT to Amend Section Six of Chapter Ninety-two, of the Laws of the Twelfth General Assembly, entitled "An Act to En'courage the Planting and Growing of Timber, Fruit Trees, "Shade Trees, and Hedges."

Be it enacted by the General Assembly of the State of Iowa, That section six of chapter ninety-two, laws of the Twelfth General Assembly, be amended as follows:

SECTION 6. Such board is also empowered, at the same 1968: ch. 92, sec. time, to make a similar exemption for every half mile of hedge, and for every mile of shade trees along the public highway, and for every acre of fruit trees planted and cultivated as an orchard, and to make one-half of such exemption for every quarter mile of hedge, and for every half mile of shade trees along the public highway so planted and cultivated, and to establish the rules and regulations in reference to the planting and cultivating of hedges, shade, and fruit trees, and the distance at which they shall be planted, which shall be complied with by persons asking such exemption:

taxation for
mile of hedge and

mile of shadetrees.

Proviso: total

exemption limit

ed to half of real

estate.

Provided, That under this act, and the act to which this is amendatory, no person shall have to exceed onehalf his real estate exempted from taxation: And provided further, That the owners or proprietors of nurseries tree nurseries not for the growing of forest trees shall not be entitled to any exemptions for any trees grown for sale alone. Approved, February 21st, 1872.

Proviso: forest

exempted.

CH. 16.]

CHAPTER IV.

[H. F. 207.

FEBRUARY 24.

SCHOOL-DIRECTORS' OATH OF OFFICE.

AN ACT Changing the Time and Manner of administering Official •
Oaths to School-Directors.

SECTION 1. Be it enacted by the General Assembly School-directors of the State of Iowa, That any school-director, or direceach other, when tor elect, is hereby authorized to administer to any schooldirector elect the official oath required by law, and said

official oath may be taken on or before the third Monday in March following the election of sub-directors.

SEO. 2. This act, being deemed of immediate impor- In force when. tance, shall take effect and be in force from and after its publication in the Daily Iowa State Register and Iowa State Leader, newspapers published at Des Moines, Iowa. Approved, February 24th, 1872.

I hereby certify that the foregoing act, was published in the Daily Iowa State Register, February 27, 1872, and in the Iowa State Leader, March 1, 1872.

ED WRIGHT, Secretary of State.

CH. 17.]

CHAPTER V.

[S. F. 112.

APPEALS FROM TAMA COUNTY.

AN ACT to Allow all Appeals to the Supreme Court from Tama FEBRUARY 24. County to be taken to the Argument Terms held at Des Moines, instead of Dubuque, and to Transfer all Causes pending therein.

Tama co. courts

SECTION 1. Be it enacted by the General Assembly Appeals from of the State of Iowa, That hereafter all cases of appeal to go to Des to the Supreme Court from Tama county shall be heard at Moines. the argument terms held at Des Moines, and all cases. docketed and now pending in the court at Dubuque shall be transferred to and be heard at Des Moines; but with the consent of the appellee, expressed in writing, on due notice of appeal, the appellant may take such appeal to any other place in the State where an argument term of the Supreme Court may be held.

SEO. 2. This act shall take effect and be in force In force when. from and after its publication in the Iowa State Register, a newspaper published at Des Moines, and the Tama County Republican, a newspaper published at Toledo, Tama county, Iowa.

Approved, February 24th, 1872.

I hereby certify that the foregoing act was published in the Daily Iowa, State Register, February 27, 1872, and in the Tama County Republican, March 7, 1872.

ED WRIGHT, Secretary of State

CH. 18.]

CHAPTER VI.

[II. F. 229.

FEBRUARY 26.

nating at or near

DUTIES OF RAILROAD COMPANIES HAVING TERMINI AT OR
NEAR COUNCIL BLUFFS.

AN ACT Requiring specified Acts and Duties of Railroad Companies, and providing certain Remedies for the Enforcement of the same.

SECTION 1. Be it enacted by the General Assembly Railroads termi- of the State of Iowa, That all railroad companies, their Council Bluffs, successors, assigns, or lessees, that have been, or may herewhen prohibited after be incorporated under the laws of the State of transfers except Iowa, that operate, or may hereafter operate a line of railwithin this State. road in this State, terminating at or near the city of Coun

from making

ence to compa

nies coming to or into State,

cil Bluffs, in the State of Iowa, and making a connection with any railroad, which, either by its charter or otherwise, extends to a point on the boundary, or within the limits, of the State of Iowa, be and they are hereby prohibited from making any transfer of freights, passengers, or express matters, to or with any other railroad company, at or near such terminus-either by delivering or receiving the same at any other place than in the State of Iowa, at or near the said point at which the said railroad, extending to the boundary of the State of Iowa, terminates.

SEC. 2. Every railroad company, its successors, Same with refer assigns, or lessees, which, by its charter or otherwise, bas its terminus at any point on the boundary or within the limits of the State of Iowa, or which has authority to bridge or ferry the Missouri river, for the purpose of having a continuous line of its road, and for connecting with other railroads in the State of Iowa, is hereby prohibited from making any transfer of freights, passengers, or express matters to, or with, any other railroad company, either by delivering or receiving the same at any other place than in this State, at or near its legal terminus ; and every such company, extending to the boundary, or within the State of Iowa, or having the authority to bridge or ferry said Missouri river, shall erect and maintain, at or near its legal terminus, within the limits of the State of Iowa, all its depots, stations, and other buildings necessary for such transfer.

SEO. 3. Every railroad company, its successors, asR. R. cos. pro- signs, or lessees, which has heretofore made, or which lating contracts shall hereafter make, any contract with any municipal corporation in this State, is hereby prohibited from, in

hibited from vio

with municipal

corporations;

perform them.

any manner, violating any of the provisions of such con- and required to tract; and every railroad company, its successors, assigns, or lessees, which has heretofore made, or which shall hereafter make, any contract with any municipal corporation in this State, is hereby required to perform each and all of the provisions of any and every such contract, specifically as agreed therein, and it is hereby made its duty so to do. In every case in which any such municipal corporation has complied with its obligation re- Municipal corlating to such contract at any stage of the progress of its required to guarfulfillment, so far as it has agreed to do, such municipal with contract, corporation shall not be required to furnish any further when. tender or guarantee of compliance on its part, in order to secure its rights in the courts; but in case anything remains to be done by such municipal corporation under

porations not

antee compliance

such contract, after the completion of the same on the When required to part of the railroad company contracting therewith, then comply. it shall, after the enforced compliance on the part of such company as hereinafter provided, be required to fully comply on its part.

Proceedings in

of act by R. R. companies.

SEC. 4. In case of a refusal of any railroad company, case of violation its successors, assigns or lessees, to comply with the provisions of section one of this act, or its failure to perform the duties required in the last preceding section, or their doing, or having done, any act at variance with such performance or duties, then the municipal corporation affected thereby, or with which the contract, in that particular case, was made, may, in an action by mandamus, in any court of record in the county in which such municipal corporation is situated, proceed against such company so failing or refusing, and such company shall, on proper proof, be required by such court to perform all the duties required by this act; and the general law for the action Mandamus 1:w of mandamus, in force in this State, shall apply in such a to apply, case with the same force that it does in all other cases in

which it is applicable, except as it is herein enlarged.

SEC. 5. In case any municipal corporation, affected Proceeding in as before stated, or with which any such contract has been equity. made, should not desire to seek the remedy given in the last preceding section of this act, it may proceed in equity by the action of specific performance, in any court, in the county in which such municipal corporation is situated, having jurisdiction in equity, and in case such court should find that a contract had been made, it shall by decree require such company, so violating, or offering to violate its contract or failing, or refusing to perform the provisions thereof, to specifically perform the same.

Decree of court.

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