USA > Iowa > Benton County > The history of Benton County, Iowa, containing a history of the county, its cities, towns, &c., a biographical directory of its citizens, war record of its volunteers in the late rebellion, general and local statistics > Part 30
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34 | Part 35 | Part 36 | Part 37 | Part 38 | Part 39 | Part 40 | Part 41 | Part 42 | Part 43 | Part 44 | Part 45 | Part 46 | Part 47 | Part 48 | Part 49 | Part 50 | Part 51 | Part 52 | Part 53 | Part 54 | Part 55 | Part 56 | Part 57 | Part 58 | Part 59 | Part 60 | Part 61 | Part 62 | Part 63 | Part 64 | Part 65 | Part 66 | Part 67 | Part 68 | Part 69 | Part 70 | Part 71 | Part 72 | Part 73 | Part 74 | Part 75 | Part 76 | Part 77 | Part 78 | Part 79 | Part 80 | Part 81
439.706
Mississippi.
827,922
Pittsburg, Pa ....
86.076
1,721,295
Milwaukee, Wis.
Albany, N. Y ..
New Jersey
906.096
Providence, R. I.
68.904
Richmond, Va ...
New Haven, Conn ..
Indianapolis, Ind.
Troy, N. Y.
Syracuse, N. Y.
Memphis, Tenn ...
40,226 39,634 37,180 35,092
Arizona ..
9.658
Kansas City, Mo.
32,260
Mobile, Ala ..
32,034
Toledo, Ohio.
31.584 31,413
Columbus, Ohio
31,274
Wilmington, Del.
30.841
Dayton, Ohio.
30.473
Lawrence, Mass ..
28,921
Savannah, Ga.
28,235
Portland, Me.
Cambridge, Mass
Scranton, Pa
Louisville, Ky.
726,915
626,915
Detroit, Mich.
Allegheny, Pa.
273
MISCELLANEOUS INFORMATION.
POPULATION OF THE UNITED STATES.
STATES AND TERRITORIES.
Area in square Miles.
POPULATION.
Miles R. R.
STATES AND TERRITORIES.
Area in square Miles.
1870.
1875.
1872.
States.
States.
Alabama
50,722
996,992
1,671
Pennsylvania
46,000
3,521,791
5,113
Arkansas ..
52,198
484.471
25
Rhode Island ..
1,306
217,353
258,239
136
California ..
188 981
560,247
1,013
South Carolina ..
29,385
705,606
925,145
1,201
Connecticut
4.674
537,454
820
Tennessee.
45,600
1,258,520
1,520
Delaware.
2,120
125,015
227
Texas.
237,504
818.579
865
Florida
59,268
187,748
466
Vermont
10,212
330,551
675
Georgia.
58,000 1,184,109
2,108
Virginia
40,904
1,225,163
1,490
West Virginia
23,000
442,014
485
Indiana
33,809 1,680,637
3.529
Wisconsin
53,924
1,054.670
1,236,729
1,725
Iowa ...
55,045 1,191.792
1,350,544
3.160
Total States.
1,950,171 38,113,253
59,587
Kentucky
37,600
1,321,011
1,123
Louisiana
41,346
726,915
857,039
539
Maine ...
31,776
626,915
871
Arizona .
113,916
9,658
Maryland
11,184
780,894
820
Colorado ..
104,500
39,864
392
Massachusetts.
7,800 1,457,351 1,651,912
Dakota
147,490
14,181
Dist. of Columbia.
60
131,700
Minnesota ..
83,531
439,706
598,429
Idaho ..
90,932
14,999
Mississippi.
47,156
827,922
990
Montana ..
143,776
20.595
New Mexico
121,201
91,874
Utah.
80,056
86,786
375
New Hampshire.
9,280
318,300
790
Wyoming
93,107
9,118
498
New Jersey
8,320
906,096 1,026,502
1.265
New York.
47.000 4,382,759 4,705,208
4,470
Total Territories.
965,032
442,730
1,265
Ohio
39,964|2,665,260
3,740
Oregon
95,244
90,923
159
* Last Census of Michigan taken in 1874.
* Included in the Railroad Mileage of Maryland.
PRINCIPAL COUNTRIES OF THE WORLD;
POPULATION AND AREA.
COUNTRIES.
Population.
Date of Census.
Area in Square Miles.
Inhabitants to Square Mile.
CAPITALS.
Population.
China
446,500.000
1871
3,741,846
119.3
Pekin
1,648,800
British Empire ..
226.817,108
1871
4,677,432
48.6
London.
3,251,800
Russia.
81,925,490
1871
8,003,778
10.2
St. Petersburg.
667,000
United States with Alaska ...
38,925,600
1870
2,603,884
7.78
Washington
109,199
France .
36,469,800
1866
204,091
178.7
Paris ..
1,825,300
Austria and Hungary.
35.904,400
1869
240,348
149.4
Vienna
833,900
Japan
34,785,300
1871
149,399
232.8
Yeddo.
1,554,900
Great Britain and Ireland.
31,817,100
1871
121,315
262.3
London.
3,251,800
German Empire.
29,906,092
1871
160,207
187.
Berlin
825,400
Italy
27.439,921
1871
118,847
230.9
Rome.
244,484
Spain
16,642,000
1867
195,775
85.
Madrid
332,000
Brazil.
10,000.000
3,253,029
3.07
Rio Janeiro ..
420.000
Turkey
16,463,000
672,621
24.4
Constantinople
1,075,000
Mexico ..
9,173.000
1869
761,526
Mexico
210.300
Sweden and Norway
5,921.500
1870
292,871
20.
Stockholm.
136,900
Persia.
5,000,000
1870
635,964
7.8
Teheran
120,000
Belgium.
5.021,300
1869
11,373
441.5
Brussels.
314,100
Bavaria.
4,861,400
1871
29,292
165.9
Munich
169,500
Portugal.
3,995,200
1868
34,494
115.8
Lisbon
224,063
Holland .
3,688,300
1870
12,680
290.9
Hague ..
90,100
New Grenada ..
3,000,000
1870
357,157
8.4
Bogota.
45,000
Chili ..
2,000,000
1869
132.616
Santiago.
115,400
Switzerland.
2,669.100
1870
15,992
Berne.
36,000
Peru
2,500,000
1871
471.838
5.3
Lima.
160,100
Bolivia ..
2,000,000
497,321
4.
Chuquisaca ..
25,000
Wurtemburg
1,818,500
1871
7,533
Stuttgart
91,600
Denmark ..
1,784.700
1870
14,753
120.9
Venezuela.
1,500,000
368,238
4.2
Caraccas
47,000
Baden.
1,461,400
5,912
247.
Carlsruhe
36,600
Greece ..
1,457.900
1870
19,353
75.3
Guatemala
1,180,000
1871
40,879
28.9
40,000
Paraguay.
1,000,000
1871
63,787
15.6
48,000
Liberia
718,000
1871
9,576
74.9
Monrovia
3,000
San Salvador.
600,000
1871
7,335
81.8
Sal Salvador
15,000
Hayti ..
572,000
1871
58,171
6.
Managua.
10,000
Uruguay
300,000
1871
66,722
6.5
Monte Video.
44.500
Honduras
350,000
1871
47,092
7.4
Comayagua
12.000
San Domingo
136,000
17,827
2.6
San Domingo.
20,000
Costa Rica ..
165.000
1870
21,505
7.7
San Jose ..
2.000
Hawaii
62.950
7.633
80.
Honolulu.
7,633
1,300,000
218,928
5.9
Quito
70.000
Hesse
823,138
2,969
277.
Darmstadt
Port au Prince
20,000
Niearagua.
350,000
1869
871,848
2.1
Buenos Ayres.
177.800
Argentine Republic.
1,812,000
241.4
Copenhagen
162,042
Athens ..
43,400
Ecuador ..
Asuncion.
30,000
10,205
56.
69,944
23,955
Nevada
112,090
42,491
52,540
593
Missouri.
65.350 1,721,295
2,580
Nebraska
75.995
123,993
246,280
828
North Carolina ..
50,704 1,071,361
1,190
Aggregate of U. S .. 2,915,203 38,555,983
60,852
Illinois
55,410 2,539,891
5,904
Kansas
81,318
364,399
528,349
1,760
Territories.
1,606
Michigan*
56,451 1,184,059 1,334,031
2,235
1,612
Miles
POPULATION.
R. R.
1870.
1875.
1872.
1871
Guatemala
15.1
166.9
Washington.
STATISTICS OF AGRICULTURE OF IOWA (CENSUS OF 1875.)
No. of
No. of
No. of
Oats.
Acres
Spring Wheat.
Winter Wheat.
Indian Corn.
Value of
Acres
Acres
Products
COUNTIES.
of 1m-
Unim-
under
proved
proved
Culti-
No. of
No. of
Land.
vation
No. of
No. of
No. of
of Farm
Land.
Acres.
Bushels
Acres.
Bushels
No. of
Bushels
No. of
No. of
Bushels
in
in 1874.
Harv't'd
Hary't'd
Acres.
Harv't'd
Acres.
Harv'i'd
Dollars.
Appanoose. .
161059
161083
125188
9606
1049
10838
64871
2385243
13756
387346
$1611937
Alamakee.
134767
21146
156821
109388
61880
937639]
181
1964
24325
905920
Audubon.
23819
15986
6876
89235
10
97
9225
394655
12776
442829
788
33233
1415769
184153
Adams
65159
43735
54352
17947
281376
7
174
25474
969777
3951
141293
695318
Adair
83182
66265
27550
435014
3500
30860
1402428
4155
159739
828171
Buena Vista .
33118
55680
37034
27010
15514
162737
7888
228231
2791
67069
207828
Benton.
297518
53911
239408
99106
1343666
7
280
83244
3328921
15490
445070
2664995
Boone.
156937
71810
108642
32505
429257
11
81
46151
1595752
10101
404620
1018453
Butler.
149498
58908
124877
57907
179167
20
700
38685
1270878
13827
421719
1209785
Bremer
145967
47001
104810
48878
644795
28754
1026641
14259
518571
1144620
Black Hawk ..
213025
150881
181256
89361
1108021
56592
1939590
16801
538196
1898424
Buchanan.
19056
71418
157240
61291
812342
48831
1811250
17431
556209
2615949
Clay
37059
39919
33375
17481
153159
8797
180120
4436
98766
123343
Cherokee
54638
28974
45412
31693
401507
9459
315215
3545
115595
35019
Cass ..
110864
45304
92785
6762091
40582
1901062
9079
176281
1284899
Crawford
58058
283414
15262
40123
21000
324894
17957
648658
2902
99158
483357
Cedar
248869
41417
166185
40167
640544
26
295
78221
2845921
20243
675837
2606149
Cerro Gordo.
529S0
309895
48648
28199
415163
9512
265443
7199
228097
591617
Clayton
212291
151908
173622
86883
1305125
1347
21030
37948
1471263
20021
669895
2081793
Clinton
299855
57337
68683
1010345
12
428
89297
3061338
23701
702059
3049019
Chickasaw
96504
94172
71104
40162
643519
3
63
16821
514279
11744
446300
894656
Carroll
58065
309744
39159
26756
340161
3
20
16014
550041
3238
107577
451365
Clarke ..
98694
50487
78803
17968
217090
7
55
39066
1580260
12337
367643
7054987
Calhoun
26996
26618
11040
109631
10
150
10656
351120
2993
73182
221613
Davis.
150938
116003
131597
5378
30993
5379
56405
62127
2115569
13643
815707
1608090
Decatur
115751
87172
95275
8211
7.169
817
12239
50484
1763140
10555
344551
1024541
Dubuque ..
187831
98561
146244
49240
634135
84
1120
67118
1702391
25115
643322
1636132
Des Moines.
143665
58165
97618
10615
113396
8688
117310
102924
2307938
9212
287392
1772992
Delaware
472029
62305
161357
60401
71728
5
50
56150
1690335
20577
632113
1693314
Dickinson
15770
29850
11961
5701
25822
3183
44455
2103
37282
15334
Dallas
132135
57765
114625
29256
445848
7
186
57652
2484898
9937
335124
1502017
Emmet
9989
25586
8387
3911
1510
2197
14273
1549
3241
15211
Floyd
147098
32130
110708
62067
941439
26162
642448
15461
487729
1367317
Fayette.
179504
98156
133758
60779
863670
46
968
37091
1296480
20770
704407
1503127
Franklin
69859
43046
65590
31096
455909
21066
758983
9532
328679
777106
Fremont
115907
199832
103039
13229
206901
841
16625
73815
1103985
5419
179645
1046066
Grundy
146089
47926
135108
67381
976607
40175
1482582
11786
401948
1593977
Green
59940
49838
52323
19391
257760
2
22
44
360
783037
783027
4227
120948
620905
Guthrie
87259
47220
76892
27489
393574
38902
1669134
4145
153505
792461
Hardin
128831
39930
97765
38464
497251
41304
1319961
10982
356915
1066627
Humboldt
29114
36906
27013
12046
20902
9998
297381
3974
90944
200001
Howard
115823
171048
61871
36115
582803
9916
307912
10210
340₴68
734409
Harrison
94848
337451
72287
23948
143701
84
1200
44720
1620192
3462
69140
786677
Hancock
10462
341615
9005
4899
70006
2067
57899
1353
48816
89405
Hamilton
63966
39935
52050
20676
294682
20441
670:31
5108
168262
52762
Henry
182080
50219
110831
15026
180220
9041
113203
62672
2115670
13393
358221
1765670
Ida .
7292
9494
6514
3108
48815
2301
108465
455
11060
7182211
Iowa.
191041
89357
158488
48410
670247
36
€2518
2713830
11756
319071
2005049
Jackson
193290
142401
142101
43515
550000
491
1080
7942
53962
1665518
23652
521156
1750091
Johnson
241021
71257
193019
45306
666779
100
1274
77142
3158178
17760
522197
2417875
Jasper
278891
179752
216949
79926
1107170
100217
4525899
15267
532239
2916838
Jones.
208907
63298
140684
86090
462178
31
409
65423
1909534
18260
464824
1896416
Jefferson.
167389
66979
125590
16237
164904
6192
66739
55061
1695510
11005
446128
1530140
Keokuk.
208125
98999
149672
83278
368528
148
1363
75697
3327282
15582
447603
1919728
Kossuth.
31550
48793
28835
10798
13139
140
9781
119777
5143
27857
105306
Lee ..
183832
78692
133580
10851
72624
15400
200407
59863
2190306
11817
279069
1631518
Lucas.
108952
59757
88857
13954
153587
31
329
47022
1902530
12665
342164
1030554
Lyon.
15872
318841
12766
8132
76742
54
2645
10396
13789
32651
Linn ..
281118
62649
175655
52178
656597
12
160
91773
3139923
22670
585618
2590052
Louisa.
151007
52922
100066
19,64
189939
1388
16267
49642
2184658
6792
175755
542662
1665739
Mitchell.
126384
70176
94133
65534
1083811
11274
411961
14078
1591878
Mahaska
232398
122490
150368
31362
395532
205
2697
83775
3768209
16646
496218
2195785
Marion.
199669
82779
153214
45136
529663
189
2212
84630
3835063
10937
335746
2181346
Mills
141512
53001
99837
24385
312961
32
543
59543
1533976
6528
232639
1003509
Madison
161998
188709
137979
37533
628314
25
484
69494
2953630
8713
285103
1709030
Monroe
102215
78206
91:30
11638
101413
263
5584
45575
1738916
11512
241081
938362
Marshall
223735
47552
117303
69895
1125382
21
200
67699
2808256
13611
465245
2368278
Monona
52242
56278
39841
15334
183811
21577
818388
2304
66475
447665
Muscatine.
178945
48532
129699
416471
63
629
54760
1715973
13287
405562
1717906
Montgomery.
104633
50607
86026
32375
1381
551539
8
166
39251
1441467
5322
201635
1072127
O'Brien
33626
32070
26434
14904
157526
6379
106052
3107
53931
191542
Osceola
18490
31406
14651
8769
74757
2510
17279
1390
26829
69581
Polk
207689
56841
140450
37686
563389
21
394
71497
3272010
12188
431811
2140023
Pochahontas.
21928
35572
19219
7434
30174
475
8981
229263
2541
40491
112666
Pottawattomic
124630
419489
90679
33369
588971
63
47258
1750038
5278
168081
1252629
Powesheik
208989
48697
171589
57312
762826
85718
3571105
11416
333565
2393022
Page ....
156782
175471
115484
22659
355792
1220
20235
71386
2239043
9758
346507
1293463
Plymouth
58233
51912
44379
33629
412736
10
160
10097
175778
4161
120437
434123
Palo Alto.
18517
32225
16679
8606
23208
325
6641
142957
2979
46859
96616
Ringgold.
18400
58829
50873
10926
78851
125
1762
35613
1115937
9118
255007
1115782
Scott
235515
19123
185742
47698
762315
40
618
59071
2226346
15915
528868
3041873
Story .
148649
43874
99387
26658
330897
8
20
51273
1783477
11273
343265
1033743
Shelby
53180
39326
47230
22029
317944
17674
689556
2254
71676
573026
Sioux
39821
367394
33515
22996
251286
6780
32038
4591
45096
166980
Sac ..
31336
47201
24179
11056
110094
10
8662
279716
3035
6599
238880
Taylor
102861
235515
79412
15446
206813
241
3068
48260
1419680
8718
269657
908476
Tama
255182
90222
214941
97013
1137807
73251
2842859
13574
384469
2316405
Union
57005
33216
45826
10586
141188
53
960
24063
1130930
6127
181748
624260
Van Buren
153674
99528
113263
7455
58808
10928
121854
50211
1823622
12596
353698
1139586
Wayne.
147766
66795
117689
10375
76346
143
1236
65625
2405187
13242
367396
1361376
Warren ..
194265
167178
158737
42175
654679
61
910
80280
3561365
8391
281510
2208392
Winnesheik
246110
131670
259469
27185
977316
21307
8216508
2265252
Woodbury
44179
57097
33097
112175
1813465
15243
218875
14647
490371
3072
91647
298209
Worth.
18927
45957
32157
23092
410187
3530
122291
4445
161557
396506
Washington
225176
55652
41646
73265
2832241
Webster.
30554
469879
1439
61744
157884
14193
15701
153320
2035264
97238
391051
5
28:13
917911
7491
207193
733342
Winnebago.
17589
30625
70910
12421
8939
162281
11
270
1374
52425
1327
45109
140219
Wright ..
35516
32387
28957
13629
196166
10089
281821
4134
135176
288685
Wapello
150209
63491
135173
17368
157535
1617
16159
57035
2143791
11570
293590
1155319
Totals
12627850, 8410435 9351905 3690711
426697311
69188
759277 |
4700176 1362845421 982994
29144352 $131536747
ABSTRACT OF IOWA STATE LAWS.
BILLS OF EXCHANGE AND PROMISSORY NOTES.
Upon negotiable bills, and notes payable in this State, grace shall be allowed according to the law merchant. All the above mentioned paper falling due on Sunday, New Year's Day, the Fourth of July, Christmas, or any day appointed or recommended by the President of the United States or the Governor of the State, as a day of fast or thanksgiving, shall be deemed as due on the day pre- vious. No defense can be made against a negotiable instrument (assigned before due) in the hands of the assignee without notice, except fraud was used in obtaining the same. To hold an indorser, due diligence must be used by suit against the maker or his representative. Notes payable to person named or to order, in order to absolutely transfer title, must be indorsed by the payee. Notes payable to bearer may be transferred by delivery, and when so payable, every indorser thereon is held as a guarantor of payment, unless otherwise expressed.
In computing interest or discount on negotiable instruments, a month shall be considered a calendar month or twelfth of a year, and for less than a month, a day shall be figured a thirtieth part of a month. Notes only bear interest when so expressed; but after due, they draw the legal interest, even if not stated.
INTEREST.
The legal rate of interest is six per cent. Parties may agree, in writing. on a rate not exceeding ten per cent. If a rate of interest greater than ten per cent. is contracted for, it works a forfeiture of ten per cent. to the school fund, and only the principal sum can be recovered.
DESCENT.
The personal property of the deceased (except (1) that necessary for pay- ment of debts and expenses of administration ; (2) property set apart to widow, as exempt from execution ; (3) allowance by court, if necessary, of twelve months' support to widow, and to children under fifteen years of age), including life insurance, descends as does real estate.
One-third in value (absolutely) of all estates in real property, possessed by husband at any time during marriage, which have not been sold on execution or other judicial sale, and to which the wife has made no relinquishment of her right, shall be set apart as her property, in fee simple, if she survive him.
276
ABSTRACT OF IOWA STATE LAWS.
The same share shall be set apart to the surviving husband of a deceased wife.
The widow's share cannot be affected by any will of her husband's, unless she consents, in writing thereto, within six months after notice to her of pro- visions of the will.
The provisions of the statutes of descent apply alike to surviving husband or surviving wife.
Subject to the above, the remaining estate of which the decedent died siezed, shall in absence of other arrangements by will, descend
First. To his or her children and their descendants in equal parts ; the descendants of the deceased child or grandchild taking the share of their deceased parents in equal shares among them.
Second. Where there is no child, nor descendant of such child, and no widow or surviving husband, then to the parents of the deceased in equal parts ; the surviving parent, if either be dead, taking the whole; and if there is no parent living, then to the brothers and sisters of the intestate and their descend- ants.
Third. When there is a widow or surviving husband, and no child or chil- dren, or descendants of the same, then one-half of the estate shall descend to such widow or surviving husband, absolutely; and the other half of the estate shall descend as in other cases where there is no widow or surviving husband, or child or children, or descendants of the same.
Fourth. If there is no child, parent, brother or sister, or descendants of either of them, then to wife of intestate, or to her heirs, if dead, according to like rules.
Fifth. If any intestate leaves no child, parent, brother or sister, or de- scendants of either of them, and no widow or surviving husband, and no child, parent, brother or sister (or descendant of either of them) of such widow or surviving husband, it shall escheat to the State.
WILLS AND ESTATES OF DECEASED PERSONS.
No exact form of words are necessary in order to make a will good at law. Every male person of the age of twenty-one years, and every female of the age of eighteen years, of sound mind and memory, can make a valid will; it must be in writing, signed by the testator, or by some one in his or her presence, and by his or her express direction, and attested by two or more competent wit- nesses. Care should be taken that the witnesses are not interested in the will. Inventory to be made by executor or administrator within fifteen days from date of letters testamentary or of administration. Executors' and administra- tors' compensation on amount of personal estate distributed, and for proceeds of sale of real estate, five per cent. for first one thousand dollars, two and one-half per cent. on overplus up to five thousand dollars, and one per cent. on overplus above five thousand dollars, with such additional allowance as shall be reasona- ble for extra services.
Within ten days after the receipt of letters of administration, the executor or administrator shall give such notice of appointment as the court or clerk shall direct.
Claims (other than preferred) must be filed within one year thereafter, are forever barred, unless the claim is pending in the District or Supreme Court, or unless peculiar circumstances entitle the claimant to equitable relief.
277
ABSTRACT OF IOWA STATE LAWS.
Claims are classed and payable in the following order :
1. Expenses of administration.
2. Expenses of last sickness and funeral.
3. Allowance to widow and children, if made by the court.
4. Debts preferred under laws of the United States.
5. Public rates and taxes.
6. Claims filed within six months after the first publication of the notice given by the executors of their appointment.
7. All other debts.
8. Legacies.
The award, or property which must be set apart to the widow, in her own right, by the executor, includes all personal property which, in the hands of the deceased, as head of a family, would have been exempt from execution.
TAXES.
The owners of personal property, on the first day of January of each year, and the owners of real property on the first day of November of each year, are liable for the taxes thereon.
The following property is exempt from taxation, viz. :
1. The property of the United States and of this State, including univer- sity, agricultural, college and school lands and all property leased to the State ; property of a county, township, city, incorporated town or school district when devoted entirely to the public use and not held for pecuniary profit ; public grounds, including all places for the burial of the dead; fire engines and all implements for extinguishing fires, with the grounds used exclusively for their buildings and for the meetings of the fire companies; all public libraries, grounds and buildings of literary, scientific, benevolent, agricultural and reli- gious institutions, and societies devoted solely to the appropriate objects of these institutions, not exceeding 640 acres in extent, and not leased or otherwise used with a view of pecuniary profit; and all property leased to agricultural, charit- able institutions and benevolent societies, and so devoted during the term of such lease ; provided, that all deeds, by which such property is held, shall be duly filed for record before the property therein described shall be omitted from the assessment.
2. The books, papers and apparatus belonging to the above institutions; used solely for the purposes above contemplated, and the like property of stu- dents in any such institution, used for their education.
3. Money and credits belonging exclusively to such institutions and devoted solely to sustaining them, but not exceeding in amount or income the sum pre- scribed by their charter.
4. Animals not hereafter specified, the wool shorn from sheep, belonging to the person giving the list, his farm produce harvested within one year previous to the listing ; private libraries not exceeding three hundred dollars in value ; family pictures, kitchen furniture, beds and bedding requisite for each family, all wearing apparel in actual use, and all food provided for the family ; but no person from whom a compensation for board or lodging is received or expected, is to be considered a member of the family within the intent of this clause.
5. The polls or estates or both of persons who, by reason of age or infirm- ity, may, in the opinion of the Assessor, be unable to contribute to the public
278
ABSTRACT OF IOWA STATE LAWS.
revenue ; such opinion and the fact upon which it is based being in all cases reported to the Board of Equalization by the Assessor or any other person, and subject to reversal by them.
6. The farming utensils of any person who makes his livelihood by farming, and the tools of any mechanic, not in either case to exceed three hundred dollars in valuc.
7. Government lands entered or located or lands purchased from this State, should not be taxed for the year in which the entry, location or purchase is made.
There is also a suitable exemption, in amount, for planting fruit trees or forest trees or hedges.
Where buildings are destroyed by fire, tornado or other unavoidable casu- alty, after being assessed for the year, the Board of Supervisors may rebate taxes for that year on the property destroyed, if same has not been sold for taxes, and if said taxes have not been delinquent for thirty days at the time of destruction of the property, and the rebate shall be allowed for such loss only as is not covered by insurance.
All other property is subject to taxation. Every inhabitant of full age and sound mind shall assist the Assessor in listing all taxable property of which he is the owner, or which he controls or manages, either as agent, guardian, father, husband, trustce, executor, accounting officer, partner, mortgagor or lessor, mortgagee or lessee.
Road beds of railway corporations shall not be assessed to owners of adja- cent property, but shall be considered the property of the companies for pur- poses of taxation ; nor shall real estate used as a public highway be assessed and taxed as part of adjacent lands whence the same was taken for such public purpose.
The property of railway, telegraph and express companies shall be listed and assessed for taxation as the property of an individual would be listed and assessed for taxation. Collection of taxes made as in the case of an individual.
The Township Board of Equalization shall meet first Monday in April of each year. Appeal lies to the Circuit Court.
The County Board of Eqalization (the Board of Supervisors) meet at their regular session in June of each year. Appeal lies to the Circuit Court.
Taxes become delinquent February 1st of each year, payable, without interest or penalty, at any time before March 1st of each year.
Tax sale is held on first Monday in October of each year.
Redemption may be made at any time within three years after date of sale, by paying to the County Auditor the amount of sale, and twenty per centum of such amount immediately added as penalty, with ten per cent. interest per annum on the whole amount thus made from the day of sale, and also all sub- sequent taxes, interest and costs paid by purchaser after March 1st of each year, and a similar penalty of twenty per centum added as before, with ten per cent. interest as before.
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.