USA > Iowa > Black Hawk County > The history of Black Hawk County, Iowa, containing a history of the county, its cities, towns, &c., a biographical directory of citizens, war record of its volunteers in the late rebellion > Part 30
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Texas
818.579
Worcester, Mass.
Virginia ..
1,225,163
Memphis, Tenn.
West Virginia.
442.014
Cambridge, Mass.
35,092
Total States.
38.113,253
Reading, Pa.
33,579 32,260 32,034 31,584
Kansas City, Mo.
Mobile, Ala.
Toledo, Ohio ..
Portland, Me
31,413
New Jersey.
906.096
Providence, R. I.
68,904
4440
Maine ..
626,915
Buffalo, N. Y ..
117,714
Delaware ..
125,015
Florida ..
187,748
Boston, Mass.
250,526
Milwaukee, Wis
Albany, N. Y ..
Allegheny, Pa ..
New Haven, Conn.
Dayton, Ohio.
30,473
28,921
STATES AND TERRITORIES.
Total Population.
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.
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|
Michigan*
56,451
1,184,059
1,334,031
2,235
Dist. of Columbia.
60
131,700
Idaho
90,932
14,999
Montana.
143.776
20,595
New Mexico
121,201
91,874
375
Nevada.
112,090
42,491
52,540
593
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 31,817,100
1871
121,315
262.3
London
3,251,800
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
16,163,000
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.
Stockholmn.
136,900
Persia.
5,000,000
1870
635,964
7.8
Teheran.
120,000
Belgiumi.
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
3,688,300
1870
12,680
Hague ..
90,100
New Grenada.
3,000,000
1870
357,157
8.4
Bogota.
45,000
Chili ,
1869
132.616
15.1
Santiago.
115,400
Switzerland
2,669,100
1870
15,992
166.9
Berne
36,000
Peru .
2,500,000
1871
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
Copenhagen.
162,042
Venezuela.
1,500,000
368,238
4.2
Caraccas
47,000
Baden.
1,461,400
1871
5,912
247.
Carlsruhe
36,600
Greece ..
1,457.900
1870
19,353
75.3
Atliens ..
43,400
1,180,000
1871
40,879
28.9
Guatemala
40,000
Ecuador ...
1,300,000
218,928
5.9
70.000
Hesse
823,138
2.969
277.
Darmstadt
30,000
Liberia .
718,000
1821
9,576
74.9
Monrovia
3,000
San Salvador.
600,000
1871
7,335
81.8
Sal Salvador
15,000
Hayti .....
572,000
10,205
56.
Port au Prince.
20,000
Nicaragua.
350,000
1871
58,171
6.
Managua
10,000
Uruguay.
300,000
1871
66,722
6.5
Monte Valeo.
44,500
Honduras
350,000
1871
47,092
7.4
Comayagua
12.000
San Domingo
136,000
17,827
7.6
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
1870.
1875.
1872.
States.
Alabama .
Illinois
55,410 2,539,891
5,904
Kansas.
81,318
364,399
528,349
1,760
Minnesota
83,531
439,706 827,922
990
Missouri.
65,350
1,721,295
2,580
Nebraska.
75,995
123,993
246,280
828
Utah
80,056
86,786
Washington
69,944
23.955
North Carolina ..
50,704 1,071,361
1,190
Aggregate of U. S .. 2,915,203 38,555,983
60,852
Territories.
1,606
598,429
1,612
Mississippi.
47,156
1871
149,399
232.8
Yeddo.
1,554,900
Great Britain and Ireland. German Empire.
Argentine Republic.
1,812,000
1869
871,848
2.1
Buenos Ayres.
177.800
Paraguay.
1,000,000
1871
63,787
15.6
Asuncion.
48,000
Holland
290.9
2.000.000
471.838
241.4
Guatemala
Quito
POPULATION.
Miles R. R.
STATISTICS OF AGRICULTURE OF IOWA (CENSUS OF 1875.)
No. of
No. of
No. of
COUNTIES.
Acres
Acres
Acres
Spring Wheat.
Winter Wheat.
Indian Corn.
Oats.
Value of
of Im-
Unim-
under
Products
proved
Culti-
No. of
No. of
No. of
No. of
No. of
of Farm
Laud.
proved
Land.
vation
No. of
Bushels
Bushcls
No. of
Acres.
Bushels
No. of
in
in 1874.
Acres.
Harv'i'd
Harv't'd
Acres.
Harv't'd
Acres.
Bushels
Harv't'd
Dollars.
Appanoose ..
161059
134767
161083
125188
9606
77789
1049
10838
64871
2385243
156821
109388
61880
937639
181
213:25
905920
13756
$1611937
Alamakee.
387346
Audubon ..
21146
23819
15986
6876
89235
1964
10
54352
281376
97
9225
25474
394655
12776
42829
Adams
65459
43735
17947
174
969777
788
33233
1415769
7
3951
83182
66265
141293
184153
Adair
Buena Vista
55680
27010
27550
435014
70
3500
30860
1402428
228231
4455
2791
159739
695318
33118
37034
15514
162737
828171
7888
67069
Benton.
Boone.
297518
53911
239408
99406
156987
108642
1343666
207828
429257
7
280
83244
3328921
15490
445070
2664995
Butler.
149498
71810
32505
11
46151
1595752
10401
404620
1018453
145967
58908
121877
57907
779167
20
84
700
38685
1270878
Bremer
213025
47001
150881
104810
13827
644795
14259
421719
28754
1026641
518571
1209785
48878
Black Hawk.
181256
89361
1108024
56592
1939590
1144620
Buchanan
19056
Clay.
71418
157240
64291
812342
48831
1811250
16804
538196
39919
33375
17481
8797
180120
17431
556209
1898424
37059
28974
45412
4436
98766
2615949
Cherokee
54638
Cass ..
31693
153159
401507
123343
676209
9459
315215
1901062
3545
115595
35019
Crawford
110864
58058
45304
283414
92785
40123
324894
40582
648658
9079
176281
15262
21000
1284899
17957
2902
99158
Cedar
248869
41417
483357
26
295
2845921
52930
212291
309895
166485
Cerro Gordo.
48648
40467
640544
415463
78224
20213
Clayton
28199
151908
173622
1305125
1347
21030
9512
265443
7199
675837
228097
2606149
299855
86883
68683
1010345
37948
1471263
20024
591617
2081793
Clinton
12
3061338
669895
Chickasaw
96504
57337
89297
58065
94772
74104
428
Carroll
39159
40162
643519
63
16821
26756
16014
514279
23704
+02059
3049019
309744
340161
11744
3238
446300
894656
3
Clarke
20
98694
50487
78803
17968
217090
550041
107577
55
39066
1580260
12337
367643
451365
7
Calhoun
26996
26618
11040
109631
7054987
10
150
10656
351120
2993
73182
221613
Davis.
150938
116003
131597
115:51
5378
30993
Decatur
87172
95275
8211
77169
5379
56405
62127
2115569
1763140
13643
345707
12239
50484
10555
344551
1600090
Dubuque.
187831
146244
817
Des Moines.
143665
98561
1024541
Delaware
472029
58165
97618
49240
10615
634135
113396
84
1720
67118
1702391
25115
117310
102924
2307938
9242
643322
287392
1636132
Dickinson
62305
161357
60401
71728
8688
1772992
29850
5
1690335
Dallas
15770
50
20577
132435
11961
114625
5701
25822
56150
632113
29256
8183
44455
1693314
2403
37282
45334
Emmet
9937
9989
57765
445848
7
186
57652
2484898
335124
1502047
Floyd .
147098
25586
8387
110708
3911
82130
Fayette.
133758
62067
1510
2197
98156
941439
26462
14273
642448
1549
3241
15461
487729
15244
179304
863670
46
1296480
20770
1367377
Franklin
43046
65590
60779
31096
968
37091
24066
758983
704407
69859
Fremont
115907
198832
103039
455909
13229
78845
1703985
9532
328679
1503127
Grundy
146089
135108
206901
47926
67384
976607
841
16625
40175
1482582
5419
179645
777106
49838
401948
1046066
59940
11786
Green
Guthrie
87259
47220
52323
19391
27489
257760
22
44
783037
120948
1593977
783027
4227
620905
Hardin
128831
76892
393574
97765
38464
497251
360
38902
1669134
4145
153505
792461
39930
Humboldt
29114
Howard.
86906
27013
10982
115823
171048
12046
41304
9998
1379961
297381
3974
356915
1066627
20902
36115
582803
307912
90944
94848
61871
9916
10210
30268
200001
Harrison
23948
734409
Hancock
10162
337451
72287
341615
143701
84
1200
44720
1620192
3462
69140
9005
786677
Hamilton
63966
4889
Henry
182080
39935
50249
52050
110831
20676
70006
294682
2067
9041
113203
20441
5.899
1353
670731
5108
48816
168262
89-105
52762
Ida ..
7292
15026
180220
62672
2415670
13393
358221
1765670
Iowa .
191041
9494
6514
89357
3109
48815
193290
158488
108465
48410
6.0247
2301
455
14060
7482211
36
1080
Jackson
€2518
2713830
11756
319071
Johnson
241021
142401
142401
71257
193019
43515
45306
550000
491
666779
7942
53962
1665518
3158178
23652
1274
17760
521156
2005049
1750091
Jasper
278881
179752
100
216949
79926
1107170
77142
522197
Jones.
208907
632298
140684
4525889
86090
462478
100217
65423
1909534
15267
532239
2447875
Jefferson.
31
167389
66979
125590
16237
6192
409
18260
464824
2916838
164904
66739
55061
1695510
14005
446128
1896416
Keokuk
208125
98999
149672
28835
83278
Kossuth
368528
10798
148
31550
48.93
1363
75697
3327282
15582
447603
1530140
1919728
Lee.
183832
59757
133580
13139
108952
78692
10851
72624
140
15400
200407
9781
119777
2190306
5143
27857
279069
105306
Lucas.
88857
15872
318841
13954
153587
59863
11817
329
1902530
1631518
31
Lyon ..
12766
12665
342164
8132
76742
47022
2645
10396
13789
1030554
Linn
281118
62649
175655
52178
12
54
160
3439923
3477
32651
Louisa.
151007
52922
100066
19764
656597
91773
49642
22670
585648
2590052
Mitchell
126384
70176
94133
189939
1388
65534
1083811
16267
2184658
6792
Mahaska
122490
150368
34362
11274
411961
14078
175755
542662
1665739
1591878
232398
Marion
199669
82779
153214
895532
205
189
2697
83775
3768209
16646
496248
335746
2195785
Mills
141512
53604
45136
529663
99837
24385
312961
2212
84630
3835063
1533976
10937
2181346
Madison
161998
188709
32
137979
37553
628314
25
543
59543
Monroe
102215
78206
91730
484
69494
2953630
6528
232639
1003509
101413
263
1738916
8743
11512
285103
241081
1709030
Marshall
223735
47552
117303
11638
69895
1125382
21
5584
45575
938362
Monona
Muscatine.
52242
56278
15334
13611
39844
200
67699
2808256
178945
129699
32375
183811
21577
465245
2368278
818388
2304
66475
447665
Montgomery
48832
O'Brien
104633
33626
50607
32070
86026
26134
1381
416471
63
54760
1715973
551539
629
13287
405562
8
157526
166
39251
1441467
5322
201635
1747906
1072127
Osceola.
18490
14904
6379
106052
3107
53931
191542
Polk
207689
31406
14651
56841
140450
8769
74757
37686
563389
394
2510
17279
1390
26829
69581
Pochahontas ..
21928
35572
19219
7434
21
77497
3272040
229263
12188
2541
431841
2140023
Pottawattomic
124630
90679
30774
588971
8981
208989
419489
Powesheik
48697
171589
33369
63
475
47258
1750038
40494
112666
5278
168081
1252629
Page ..
156782
175471
762826
Plymouth
115484
57312
85748
3571105
11416
333565
2393022
58233
51912
44379
22689
355792
1220
20235
71386
2239043
9758
346507
1293463
Palo Alto.
18517
32225
16679
33628
442736
10
160
10097
175778
4161
120437
434123
Ringgold.
18400
58829
50873
8606
23208
142957
2979
10926
325
6641
125
1762
1145937
46859
96616
Scott
235515
19123
185742
78851
35613
2226346
9118
762315
255007
1115782
Story .
148649
43874
47698
59071
528868
3041873
Shelby
53180
99387
472301
330897
40
39326
26658
618
15915
22029
8
317944
20
51273
1783477
11273
2254
343265
71676
1033743
Sioux.
39821
573026
81336
367394
17674
689556
47201
83515
24179
22996
251286
6780
32038
4591
45096
166980
Sac ...
Taylor.
102861
235515
79442
11056
110094
10
8662
279716
3035
238880
15416
6599
206813
244
3068
48260
1419680
269657
908476
Tama.
255182
90222
Union
33216
214941
97013
8718
57005
1437807
73251
2842859
13574
384469
2316405
Van Buren
153674
99528
45826
113263
10586
14[188
53
960
24063
1130930
6127
187748
624260
Wayne ..
147.66
66795
117689
7455
10375
58808
10928
121854
50211
1823622
2405187
12596
353698
1439586
Warren ..
194265
167178
158737
76346
654679
143
1236
65625
13242
367396
1361376
Winnesheik
42175
246140
131670
259469
112175
61
1813465
910
80280
3561365
8391
281510
Woodbury
51097
27185
977316
24307
2208392
3072
8216508
2265252
Worth ..
44179
33097
48927
Washington
225176
45957
32157
15243
298209
23092
218875
410487
14647
490371
122291
91647
8530
161557
896506
Webster.
55652
97238
61744
157884
4445
70910
41646
469879
15701
453320
2035264
Winnebago.
17589
30625
30554
2832241
12421
391051
1439
14193
78265
5
28:13
7491
207493
+33342
Wright
8939
162281
11
270
1374
917911
52425
1327
45109
140219
Wapello.
35516
32387
28957
150209
63491
135173
13629
1736S
196166
157535
1617
10089
281821
4134
288685
16159
51035
2143791
11570
135176
293590
1455319
Totals,
12627850, 8410435
9354905| 3690711 42669731
69188
759277
4700176 136284542 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. 3 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 descemlants 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 chill 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 value.
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, trustee, 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.
If notice has been given, by purchaser, of the date at which the redemption is limited, the cost of same is added to the redemption money. Ninety days' notice is required, by the statute, to be published by the purchaser or holder of certificate, to terminate the right of redemption.
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