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ment notice to
Taxes to draw no
R. co, is entitled
town, of any such special reservation, condition, resolu- Copy of agree, tion, 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 hereafter 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 of Iowa, shall draw no interest, be sabject to no penalty, Taxes 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.
SEC. 4. If taxes levied under the provisions of chap- Tax-payer may ter one hundred and two, of the acts of the Thirteenth solidated taso General 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.
Sec. 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 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.
Sec. 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.
Seo. said tax shall bead from the time from whichotices
I hereby certify that the foregoing act was published in the Daily Ioroa State Register and the Daily State Leader, February 17, 1872.
ED WRIGHT, Secretary of State.
[H. F. 72.
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.”
may exempt from
* mile of shadetrees,
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 1865 : 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 Co. supervisors cultivated as an orchard, and to make one-half of such
mation for com exemption for every quarter mile of hedge, and for every mile of hedge and 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:
Provided, That under this act, and the act to which Proviso: total.. this is amendatory, no person shall have to exceed oneed to half of real half his real estate exempted from taxation : And pro
vided 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.
[H. F. 207.
SCHOOL-DIRECTORS' OATH OF OFFICE.
AN ACT Changing the Time and Manner of administering Official
Oaths to School-Directors.
may swear in
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 school
director 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.
AN ACT to Allow all Appeals to the Supreme Court from Tama F&BRUARY 24.
County to be taken to the Argument Terms held at Des Moines,
Tama co. courts to go to Des
SECTION 1. Be it enacted by the General Assembly Appeals from of the State of Iowa, That hereafter all cases of appeal 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
ed in writing on whole 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 Republicun, March 7, 1872.
ED WRIGHT, Secretary of State
[H. F. 229.
DUTIES OF RAILROAD COMPANIES HAVING TERMINI AT OR
NEAR COUNCIL BLUFFS.
AN ACT Requiring specified Acts and Duties of Railroad Compa
nies, and providing certain Remedies for the Enforcement of the same.
nating at or near
when prohibited from making
ence to compa
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 here
bibited after be incorporated under the laws of the State of transfers, except Iowa, that operate, or may hereafter operate a line of rail
road in this State, terminating at or near the city of Council 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
to or 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.
ŠEO. 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 Corporational corporation in this State, is hereby prohibited from, in
hibited from vio
of act by R. R,
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 antee compliance 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 such contract, after the completion of the same on the When required to part of the railroad company contracting therewith, then it shall, after the enforced compliance on the part of such company as hereinafter provided, be required to fully comply on its part.
SEO. 4. In case of a refusal of any railroad coinpany, 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 on 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 TM 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.