USA > Iowa > Lee County > The history of Lee county, Iowa, containing a history of the county, its cities, towns, &c. > Part 32
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RULE .- Square half the diameter in inches, multiply by 2, multiply by the length in feet, and divide the product by 144.
General rule for measuring timber, to find the solid contents in feet.
RULE .- Multiply the depth in inches by the breadth in inches, and then multiply by the length in feet, and divide by 144.
To find the number of feet of timber in trees with the bark on.
RULE .- Multiply the square of one-fifth of the circumference in inches, by twice the length, in feet, and divide by 144. Deduct 1-10 to 1-15 according to the thickness of the bark.
Howard's new rule for computing interest.
RULE .- The reciprocal of the rate is the time for which the interest on any sum of money will be shown by simply removing the decimal point two places to the left; for ten times that time, remove the point one place to the left; for 1-10 of the same time, remove the point three places to the left.
Increase or diminish the results to suit the time given.
NOTE .- The reciprocal of the rate is found by inverting the rate ; thus 3 per cent. per month, in- verted, becomes 3% of a month, or 10 days.
When the rate is expressed by one figure, always write it thus : 3-1, three ones.
Rule for converting English into American currency.
Multiply the pounds, with the shillings and pence stated in decimals, by 400 plus the premium in fourths, and divide the product by 90.
U. S. GOVERNMENT LAND MEASURE.
A township-36 sections each a mile square.
A section-640 acres.
A quarter section, half a mile square-160 acres.
An eighth section, half a mile long, north and south, and a quarter of a mile wide-80 acres.
A sixteenth section, a quarter of a mile square-40 acres.
288
MISCELLANEOUS INFORMATION.
The sections are all numbered 1 to 86, commencing at the north-east corner.
The sections are divided into quarters, which are named by the cardinal points. The quarters are divided in the same way. The de- seription of a forty acre lot would read : The south half of the west half of the south-west quarter of section 1 in township 24, north of range 7 west. or as the case might be ; and sometimes will fall short and sometimes overrun the number of aeres it is supposed to contain.
The nautica! mile is 795 4-6 feet longer than the common mile.
SURVEYORS' MEASURE.
7 92-100 inches make l link. 25 links 1 rod. ..
4 rods. .. l chain.
$0 chains .. 1 mile.
NoTE .- A chain is 100 links, equal to 4 rods or 66 feet.
Shoemakers formerly used a subdivision of the inch called a barley- corn : three of which made an inch.
Horses are measured directly over the fore feet, and the standard of measure is four inches-called a hand.
In Biblical and other old measurements, the term span is sometimes used, which is a length of nine inches.
The sacred cubit of the Jews was 24.024 inches in length.
The common cubit of the Jews was 21.704 inches in length.
A pace is equal to a yard or 86 inches.
A fathom is equal to 6 feet.
A league is three miles, but its length is variable, for it is strictly speaking a nautical form, and should be three geographical miles. equal to 8.46 statute miles, but when used on land, three statute miles are said to be a league.
In cloth measure an aune is equal to 14 yards, or to inches.
An Amsterdam ell is equal to 26.796 inches.
A Trieste ell is equal to 25.284 inches.
A Brabant ell is equal to 27.116 inches.
HOW TO KEEP ACCOUNTS.
Every farmer and mechanic, whether he does much or little business. should keep a record of his transactions in a clear and systematic man- ner. For the benefit of those who have not had the opportunity of ac- quiring a primary knowledge of the principles of book-keeping, we here present a simple form of keeping accounts which is easily comprehended. and well adapted to record the business transactions of farmers, mechanics and laborers.
289
MISCELLANEOUS INFORMATION.
1875.
A. H. JACKSON.
Dr.
Cr.
Jan. 10 To 7 bushels Wheat
at $1.25
$8/75
17 By shocing span of Horses
$2 50
Feb. 4 To 14 bushels Oats
at $ .45
4 To 5 lbs. Butter
at .25
1 6 30 25
March 8 By new Harrow 8 By sharpening 2 Plows
40
" 13 By new Double-Tree
2 25
27 To Cow and Calf
48 00 6 25
April 9 To half ton of Hay
9 By Cash
25 00 4 75
May G By repairing Corn-Planter
24 To one Sow with Pigs
17
50
July 4 By Cash, to balance account
35|15
$88 05
$88 05
1875.
CASSA MASON.
Dr.
Cr.
March 21 By 3 days' labor
at $1.25
$3 75
.. 21 To 2 Shoats
at
3.00
$6 00
23 To 18 bushels Corn
at
.45
8 10
May 1 By 1 month's Labor
25 00
1 To Cash
10/00
June 19 By 8 days' Mowing
at $1.50
12|00
=
26 To 50 Ibs. Flour
2 75 2 70
July
10 To 27 lbs. Meat
at $ .10
29 By 9 days' Harvesting
at 2.00
18/00
Ang.
12 By 6 days' Labor
at 1.50
9 00
Sept.
1 To Cash to balance account
1820
867 75
$64 75
INTEREST TABLE.
A SIMPLE RULE FOR ACCURATELY COMPUTING INTEREST AT ANY GIVEN PER CENT. FOR ANY LENGTH OF TIME.
Multiply the principal (amount of money at interest) by the time reduced to days; then divide this product by tho quotient obtained by dividing 360 (the number of days in the Interest year) by the per cent. of interest, and the quotient thus obtained will be the required interest.
ILLUSTRATION.
Solution.
$462.50
4:20
120
00
MISCELLANEOUS TABLE.
12 units, or things, 1 Dozen. | 196 pounds, 1 Barrel of Flour. ] 24 sheets of paper. 1 Qnire. 12 dozen, 1 Gross. 200 pounds, 1 Barrel of Pork.
20 quires paper 1 Ream.
20 things, 1 Score. 56 pounds, 1 Firkin of Butter. | 4 ft. while. 4 f :. high, and S ft. long. 1 Cord Wood ..
.
1
1
1
f
1
1
t
1
I
1
1
f
1
1
1
1
I
1
I
1
12 To Cash.
20,00
Require the intorest of $462.50 for one month and eighteen days at 6 per cent. An Interest month is 30 days ; one month and eighteen days equal 18 days. $463.50 multi- plied by .48 gives $222.0000; 360 divided by 6 (the per cent. of Interest ) gives 60, and .48 5229.0000 divided by 60 will give you the exact Interest, which Is $3.70. It the rate of 370000 Interest In the above example were 13 per cent., we would divide the $222.0000 by 30 6)360 ( because 360 divided by 19 gives 30); if 4 per cent., wo would divide by 90; if S per - 185000 cent., by 45: and In like manner for any other per cent. 60 /$222.0000($3.70 180
18 00
290
MISCELLANEOUS INFORMATION.
NAMES OF THE STATES OF THE UNION, AND THEIR SIGNIFICATIONS,
Virginia .- The oldest of the States, was so called in honor of Queen Elizabeth, the "Virgin Queen," in whose reign Sir Walter Raleigh made his first attempt to colonize that region.
Florida .- Ponce de Leon landed on the coast of Florida on Easter Sunday, and called the country in commemoration of the day, which was the Pasqua Florida of the Spaniards, or " Feast of Flowers.'
Louisiana was called after Louis the Fourteenth, who at one time owned that section of the country.
Alabama was so named by the Indians, and signifies " Here we Rest." Mississippi is likewise an Indian name, meaning " Long River."
Arkansas, from Kansas, the Indian word for " smoky water." Its prefix was really are, the French word for " bow."
The Carolinas were originally one tract, and were called "Carolana," after Charles the Ninth of France.
Georgia owes its name to George the Second of England, who first established a colony there in 1732.
Tennessee is the Indian name for the " River of the Bend." i. e .. the Mississippi which forms its western boundary.
Kentucky is the Indian name for " at the head of the river."
Ohio means " beautiful : " Iowa. " drowsy ones ; " Minnesota, " cloudy water." and Wisconsin. " wild-rushing channel."
Illinois is derived from the Indian word illini, men, and the French suffix ois, together signifying " tribe of men."
Michigan was called by the name given the lake. fish-weir, which was so styled from its fancied resemblance to a fish trap.
Missouri is from the Indian word " muddy," which more properly applies to the river that flows through it.
Oregon owes its Indian name also to its principal river.
Cortes named California.
Massachusetts is the Indian for " The country around the great hills."
Connecticut, from the Indian Quon-ch-ta-Cut. signifying " Long River."
Maryland, after Henrietta Maria. Queen of Charles the First, of England.
New York was named by the Duke of York.
Pennsylvania means " Penn's woods," and was so called after William Penn. its orignal owner.
291
MISCELLANEOUS INFORMATION.
Delaware after Lord De La Ware.
New Jersey, so called in honor of Sir George Carteret, who was + Governor of the Island of Jersey, in the British Channel.
Maine was called after the province of Maine in France, in compli- ment of Queen Henrietta of England, who owned that province.
Vermont, from the French word Vert Mont, signifying Green Mountain.
New Hampshire, from Hampshire county in England. It was formerly called Laconia.
The little State of Rhode Island owes its name to the Island of Rhodes in the Mediterranean, which domain it is said to greatly resemble.
Texas is the American word for the Mexican name by which all that section of the country was called before it was ceded to the United States.
POPULATION OF THE UNITED STATES.
STATES AND TERRITORIES.
Total Population.
CITIES.
Aggregate Population.
Alabama.
996. 992
Arkansas ..
484, 471
California
560,247
Connecticut.
537,454
Delaware ..
125,015
Florida ..
187,748
Georgia.
1.184,109
Illinois.
2,539,891
Chicago, Ill ..
298.977
Iowa.
1,191,792
Kansas ..
364,399
Kentucky.
1,321,011
Louisiana
726,915
Maine.
626,915
Maryland.
780,894
Massachusetts.
1,457,351
Newark, N. J.
105,059
Minnesota.
Cleveland, Ohio.
92,829
Missouri ..
1,721,295
Jersey City, N. J
82,546
Nevada ..
42.491
Milwaukee, Wis.
71,440
New Jersey
906,096
Providence, R. I.
68,904
North Carolina
1,071,361
53,180
Oregon ..
90,923
New Haven, Conn.
50,840
Rhode Island
217,353
Indianapolis, Ind.
48,244
Tennessee .
1,258,520
Syracuse, N. Y
43,051
41,105
Lowell, Mass.
40.928
West Virginia
442,014
Wisconsin.
1,054,670
Total States ..
38,113,253
Arizona ..
9,658
Colorada.
39,864
Dakota
14,181
District of Columbia
131.700
Idaho
14,999
Montana ..
20,595
New Mexico.
91,874
Utah
86,786
Washington
23,955
Utica, N. Y ...
28,804
Wyoming.
9,118
Charlestown, Mass.
28,323
Total Territories
442,730
Lynn. Mass.
28,233
Total United States
38,555,983
POPULATION OF FIFTY PRINCIPAL CITIES.
New York, N. Y.
942,292
Philadelphia, Pa.
674,022
Brooklyn, N. Y.
396,099
St. Louis, Mo ..
310,864
Indiana.
1,680,637
Baltimore, Md.
267,354
Boston, Mass.
250,526
Cincinnati, Ohio.
216,239
New Orleans, La.
191,418
San Francisco, Cal.
149,473 117,714 109,199
Michigan.
1,184,059
Louisville, Ky.
100,753
Mississippi.
Pittsburg, Pa ...
86,076
Nebraska.
122,993
Detroit, Mich.
79,577
New Hampshire.
318,300
Albany, N. Y ....
69,422
New York
4,382.759
Rochester, N. Y.
62,386
Ohio.
2,665.260
Richmond, Va ...
51.038
Pennsylvania.
3,521,791
Charleston, S. C ..
48,956
South Carolina.
705,606
Troy, N. Y.
46,465
Texas
818,579
Vermont.
330,551
Virginia ...
1,225,163
Memphis, Tenn.
40,226
Cambridge, Mass.
39,634
Hartford, Conn
37,180
Scranton, Pa ..
35,092
Reading, Pa ..
33,930
Paterson, N. J.
33,579
Kansas City, Mo.
32,260
Mobile, Ala ...
32,034
Toledo, Ohio
31,584
Portland, Me ..
31,413
Columbus, Ohio.
31,274
Wilmington, Del.
30.841
Dayton, Ohio.
30,473
Lawrence, Mass.
28,921
Savannah, Ga.
28,235
Fall River, Mass.
26,766
Buffalo, N. Y ..
Washington, D. C.
439,706 827,922
Allegheny, Pa ...
Worcester, Mass.
292
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
537,454
820
Tennessee
45,600
1,258,520
1,520
Delaware
125,015
Texas.
237,504
818,579
865
Florida ..
59,268
187,748
466
Vermont
10,212
330,551
675
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
lowa.
55,045
1,191.792
1,350,544 3.160
Kansas ...
81,318
364,399
1,760
Total States.
1,950,171 38,113,253
59,587
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 1,606
Dakota
147,490
14,181
Michigan*
56,451
1,184,059 1,334,031 2,235
60
181,700
Minnesota.
83,531
439,706 827,922
Montana.
143.776
20,595
Missouri.
65,350
1,721,295
New Mexico
121,201
91,874
375
Nevada.
112,090
42,491
52,540
New Hampshire.,
9,280
318,300
590
Wyoming
93,107
9,118
498
New Jersey
8.30
906,096 1,026,502 1,265
New York
47,000 4,383,759 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
Constantinople
1,075,000
Mexico ..
9,173,000
1869
761.526
Mexico
210,300
Sweden and Norway
5,921,500
1870
29.871
Stockholm.
136,900
Persia.
5,000,000
1870
635,964
7.8
Teheran.
120,000
Belgium.
5.021,300
1869
441.5
Brussels.
314,100
Bavaria.
4,861,400
1871
29,292
Munich ..
169,500
Portugal.
3.995,200
1868
34,494
115.8
Lisbon.
234,063
Holland
3,688,300
12,680
Hague.
90,100
New Grenada
3.000.000
357,157
S.4
Bogota.
45,000
Chili .
2,000.000
1869
132.616
15.1
Santiago.
115,400
2,669,100
1870
15,992
Berne.
36,000
Peru
2.500,000
471.838
5.3
Lima ..
160,100
Bolivia.
2,000,000
497.321
4.
Chuquisaca.
25.000
Wurtemburg
1,818,500
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
5,912
247.
Carlsruhe
36,600
Greece ..
1,457.900
1870
19,353
75.3
Athens .. ...
43,400
Guatemala
1,180,000
1871
40,879
28.9
Guatemala
40,000
Paraguay.
1,000,000
1871
63,787
15.6
Hesse .
823,138
2,969
277.
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
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
7.6
San Domingo.
20,000
Costa Rica
165.000
1850
21.505
7.7
San Jose ...
2.000
Hawaii.
62.950
7.633
80.
Honolulu.
7,633
Georgia.
58,000
1,184,109
2,108
Illinois
55,410 2,539,891
5,904
Kentucky
37,600 1,321,011
1,123
Louisiana
41,346
726,915.
857,039
539
Territories.
Dist. of Columbia. Idaho ..
90,932
14,999
Mississippi.
47.156
990
Nebraska ..
75.995
123.993
246,280
828
Utah
80,056
86.786
593
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
1870.
1875.
1872.
Miles
POPULATION.
30.000
Liberia
718,000
1871
9,576
74.9
Monrovia .
3,000
Argentine Republic
1,812,000
1869
871,848
2.1
Buenos Ayres.
177.800
Ecuador.
1,300,000
218,928
5.9
Quito
70,000
Asuncion.
48,000
Darmstadt
1871
241.4
Switzerland.
166.9
1871
11,373
165.9
1870
290.9
1820
24.4
. ..
20.
598,429
1,612
2,580
528,349
4.674 2,120
R. R.
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.
(293)
294
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 eonsents, 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 vald 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.
295
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-
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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.
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