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

Author: Western historical co., pub. [from old catalog]
Publication date: 1878
Publisher: Chicago, Western historical company
Number of Pages: 656


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).


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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.




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