USA > Iowa > Warren County > The history of Warren 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 &c > Part 25
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1856
8134
6399
793
1525
Guthrie.
1851
9638
7061
3058
2339
Hamilton
1857
7701
6055
1699
1455
Hancock
1858
1482
999
179
303
Hardin
1853
15029
13684
5440
3215
Harrison
1853
11818
8931
3621
2658
Henry
1836
21594
21463
18701
8707
3772
4641
Howard.
1855
7875
6282
3168
1712
Humboldt
1857
3455
2596
332
695
Ida.
1858
794
226
43
822
3576
Jackson
1838
23061
22619
18493
7210
1411
4901
Jasper
1846
24128
22116
9883
1280
5239
Jefferson
1839
17127
17839
15038
9904
2778
3721
Johnson
1838
24654
24898
17573
4472
1491
5225
Jones.
1839
19168
19731
13306
3007
471
4180
1857
1748
1389
180
394
Emmett
1859
1436
1392
105
299
Crawford.
1855
6039
2530
383
1244
Dickinson
172
Iowa.
1845
17456
16644
8029
AGGREGATE.
1616
1727
189
STATISTICS.
TABLE
SHOWING THE DATE OF ORGANIZATION, AND THE POPULATION OF THE SEVERAL COUNTIES OF IOWA, FOR THE YEARS NAMED.
Continued.
COUNTIES.
Organized.
1875.
1870.
1860.
1850.
1840.
Voters.
Keokuk.
1844
20488
19434
13271
48221
4202
Kossuth
1855
3765
3351
416
Lee ..
1837
33913
38210
29232
18861
6093
5709
Linn
1839
31815
28852
18947
5444
1373
7274
Louis
1839
12499
12877
10370
4939
1927
2899
Lucas
1849
11725
10388
5766
471
2464
Lyon.
1872
1139
221
Madison
1850
16030
13884
7339
1179
2632
Mahaska
1844
23718
22508
14816
5989
5287
Marion.
1845
24094
24436
16813
5482
4988
Marshall.
1850
19629
17576
6015
338
4445
Mills.
1851
10555
8718
4481
2365
Mitchell
1854
11523
9582
3409
2338
Monona.
1851
12811
12724
8612
288
2743
Montgomery
1838
21623
21688
16444
5731
1942
6588
O'Brien
1860
2349
715
8
595
Osceola
1851
14274
9975
4419
551
3222
Palo Alto.
1857
2728
1336
132
556
Plymouth.
1858
5282
2199
148
1136
Pocahontas
1859
2249
1446
103
464
Polk ..
1846
31558
27857
11625
4513
6842
Pottawattamie
1848
21665
16893
4968
7828
4392
Poweshiek.
1848
16482
15581
5668
615
3634
Ringgold.
1855
7546
5691
2923
1496
Sac.
1838|
39763
38599
25959
5986
2140
7109
Shelby
1853
5664
2540
818
1084
Sioux ..
1853
13111
11651
4051
2574
Tama
1854
18771
16131
5285
8
3911
1851
10418
6989
3590
204
2282
Taylor. Union.
1853
8827
6986
2012
1924
1837
17980
17672
17081
12270
6146
3893
Wapello.
1849
19269
17980
10281
961
4168
Washington
1839
23865
18952
14235
4957
1594
5346
Wayne.
1851
13978
11287
6409
340
2947
Webster
1857
24233
1562
168
4117
Winnebago
1851
2986
23570
13942
546
406
Woodbury
1853
8568
6172
1119
1776
Worth.
1857
4908
2892
756
763
Wright.
1855
3244
2392
65€
694
Total
13531181191792
674913
192214
43112
284557
|1854
2267
3654
832
1292
Monroe.
1858
10389
5934
1256
2485
Muscatine.
1872
1778
498
Page ..
..
1858
2873
1411
246
657
Scott.
1860
3720
576
10
637
Story
Van Buren
1844
18541
22346
14518
8471
3923
Warren
1853
13114
10484
2504
3747
Winneshiek.
773
287
AGGREGATE.
190
STATISTICS.
VOTE FOR GOVERNOR, 1877, AND PRESIDENT, 1876.
COUNTIES.
COUNTIES.
Rep.
Dem.
Gr.
Pro.
Bep.
Dem.
Rep.
Dem.
Gr.
Pro.'
Rep.
Dem.
Adair
982
161
681
15
1334
693|| Johneon
1881
2345|
18
273
2345
3563
Adame .
876
397
485
38
1376
626
Jonea
1868
1218
14
68
2591
1763
Allamakee.
1647
1540
69
36
1709
1646
Keokuk ..
1772
1526
322
105
2364
1862
Appanoone
1165
1049
729
32
1711
1419
Kossuth
463
336
13
89
638
227
Audubon ..
410
852
26
427
352
Lee
2167
2863
350
299
3160
3682
Benton.
1432
712
567
449
2901
1356
Linn
2624
2316
75
685
4331
2917
Black Hawk
1780
1111
95
044
2979
1692
Louies
1328
817
89
108
1920
1008
Boone.
1812
981
466
10
2018
1306
Lucas.
1203
804
103
12
1478
1044
Bremer
1180
582
196
1
1737
757
Lyon ...
261
17
9
14
262
46
Buena Viate.
747
192
161
20
770
200
Mahaak& ...
1823
1086
1011
596
3221
1701
Butler ..
1453
768
19
95
1828
780 ||Merion
1978
1866
760
95
2736
2304
Calhoun.
418
75
171
74
622
196
Marshall
1448
'837
389
504
3058
1189
Carroll
633
744
141
11
799
771
Milla ..
1436
1102
98
38
1462
1166
Case
1592
839
116
30
1876
979
Mitchell
1396
469
35
36
1663
671
Oedar .
1316
1093
206
446
2328
1445
Monona.
580
119
432
9
713
304
Cerro Gordo
903 562
348
72
40
1274
448
Monroe
1034
928
247
26
1418
1346
Cherokee.
74
383
86
864
175
Montgomery
1122
441
632
47
1749
759
Chickasaw
1279
1107
37
1674
1090
Muscatine.
1753
1776
171
387
2523
2076
Clarke
1054
287
813
19
1406
816
O'Brien.
306
21
201
14
463
118
Clay.
617
18
20
67
667
94
Oaceola
295
40
13
33
329
69
Clayton
1873
1770
66
167
2682
2621
Page ..
1188
508
348
293
2243
861
Clinton.
2444
2327
288
66
3654
3398
Palo Alto
311
357
3
343
333
Crawford
898
651
19
111
1043
638
Plymouth .
779
487
77
39
835
602
Dallas.
1541
216
1241
80
2136
762
Pocahontas ....
370
93
44
36
374
141
Devia .
893
1231
803
12
1686
1631
Polk
3171
1885
1363
94
4321
2382
Decatur
1269
961
310
19
1647
1282
Pottawattamie.
3223
2069
218
121
2565
2414
Delaware.
1226
1143
32
625
2233
1466
Poweahiek
882
420
346
2509
1083
Dee Moinea
2316
1384
767
6
2917
Ringgold
964
71
671
47
1246
422
Dickinson
197
8
48
Sac .
856
128
177
13
661
166
Dubuque
1587
3415
406
63
2798
4977
Scott
3031
1963
309
37
3819
2853
Emmett ..
213
28
346
36
Shelby ...
888
639
9
16
897
631
Fayette
1933
1067
889
27
3029
1709
Sioux.
438
132
49
439
220
Floyd.
1233
208
162
2032
761
Story.
1260
344
644
187
1843
579
Frenklin
1311
336
16
10
1178
879
Tama.
1428
833
196
133
3337
1317
Fremont
1250
1331
334
1658
1682
Taylor.
1325
393
868
1727
678
Greene
1031
215
651
27
1310
610
Union.
899
618
830
63
1238
796
Grundy
909
504
8
1099
417
Van Buren
1490
1305
301
130
2113
1661
Guthrie
1160
496
364
21
1434
629
Wapello.
1710
1029
1265
296
3682
3412
Hamilton.
842
265
422
57
1187
425
Warren
1728
944
742
101
2439
1316
Hancock
340
95
29
2
281
99
Washington.
1687
1221
303
112
2467
1508
Hardin
1492
661
238
164
2152
980
Wayne ...
1316
832
404
3
1692
1341
Harrison
1348
863
623
19
1667
1386
Webeter.
850
127
1421
47
1299
987
Henry
1770
424
140
0809
1485
Winnebago .... Winnechiek.
3074
1009
279
238
2769
1617
Humboldt.
382
149
115
84
623 212
57
Worth.
628
132
8
14
703
149
Iowa.
1132
1120
642
228
1870
1348 |Wright.
391
166
117
98
674
184
Jackeon
1619/
1966
224
16
2126
2485
Jaaper
1977
1164
1018
268
8375
1804
Totale.
121846
79353
34228
10839 171382 112121
Jefferson
1398
763
676
109
2188
1449
Majorities ..
42193|
40
498
39
Howard
651
647
619
1194
600
183
Woodbury
1109
867
226!
9
1034
997
Ida
321
64
104
Total vote, 1877, 245,786; 1878 (including 9,001 Greenback), 292,454.
.
1877. GOVERNOR.
1876. PRESIDENT.
1877. GOVERNOR.
1878. PRESIDENT.
Buchanan
1290
769
725
223
2227
1418
Madison
1792|
1077
616
66
2246
1538
94
3326
12
259
1496
-
69211
844
1041 201
30
CENTENNIAL AWARDS.
TO IOWA EXHIBITORS.
UNDER the system of awards adopted at the Centennial Exposition of 1876, every article exhibited was placed in one of thirty-six groups, numbering from 1 to 36. The examination was not of a competitive character, but upon the merit of the article. Each article of merit was entitled to receive a diploma and a bronze medal of uniform value. The following awards were made to Iowa exhibitors:
GROUP NO. I.
Wesley Redhead and Mahaska Coal Mining Company are accredited with samples of coal. The committee says: "Commended as samples of bitum- inous coal of Iowa."
LEAD ORE.
John Harvey, of Dubuque .- Report says a large and instructive exhibit of Galena lead ores of Iowa.
W. P. Fox, of Des Moines .- Commended for an instructive exhibit of the stratified deposits of the State of Iowa.
[NOTE .- In this group were shown fifty-five varieties from stone quarries in Iowa, prepared by Donaline & McCosh, of Burlington, in blocks six by nine inches square; also were shown samples of building and moulding sands, and three specimens of glass sands, twelve of fire and potters' clay, six or eight samples of mineral paint, and one sample of peat; also some fine samples of geodes from Keokuk. Judge Murdock, of Clayton county, exhibited a collection of relics of the mound builders. The most prom- inent one was his large collection of mound builders' skulls.]
GROUP NO. IV.
State of Iowa .- Commended as a very fine collection of cereals in the straw, beautifully cleansed; also grasses and seeds-sixty varieties-a fine collection beautifully arranged; also a collection of Indian corn, seventy varieties.
BUTTER.
Stewart & McMillen, of Manchester, Delaware county, Entry No. 880 .- Commended for the best samples of 200 lbs. and 30 lbs. respectively, made at Newberg factory, Edgewood and Hebran.
192
CENTENNIAL AWARDS.
Stewart & McMillen, Entry No. 895 .- Commended for clean, sweet flavor, firm texture and superior excellency generally, comprising samples of different creameries.
[NOTE .- The general report of the committee on butter puts the yield of the United States for 1876 at 710,000,000 lbs. Messrs. Stewart & McMil- len had abont ninety competitors, among whom were the best butter makers of the world. In addition to the centennial awards, they got the golden medal awarded by the national butter and egg association. Iowa creamery butter sells in the Philadelphia market readily with the gilt edged brand. The butter crop in Iowa is an item of interest, and the State owes Stewart & McMillen a debt of gratitude for their very active exertion at the centen- nial in raising Iowa butter to a level with the gilt edge mannfacturers of the eastern States. Delaware county, Iowa, is to our State what Chester county is to Pensylvania.]
Bryan & Curtis' butter, Strawberry Point, Clayton county .- Commended for fine quality and superior skill in manufacturing.
GROUP NO. VI.
Collection of woods by Prof. McAfee, Agricultural College .- Commended as a good State exhibit, containing 160 specimens arranged in vertical and transverse sections.
J. C. Arthur, Charles City, No. 185 .- Herbarium of plants. The her- barium contains species named and clasified, neatly mounted, labeled and one in duplicate. The duplicate collection ingeniously arranged for exhi- bition on large sliding frames within a glass case. The whole accompan- ied with a printed catalogue.
AWARDS ON COLLECTIVE STATE EXHIBITS.
State of Iowa, No. 11 .- Commended for a large display of its minerals, soils, native and cultivated grasses, its pomology in large variety, and col- lection of woods and a valuable collection of mound builders' relics.
GROUP NO. XXVIII.
EDUCATIONAL.
Board of Education, Burlington, No. 76 .- Commended for a creditable display of the work of pupils.
State Educational Department, No. 77 .- Report good exhibit of the sta- tistics of State school system and work of public schools.
Board of Education of West Des Moines, No. 78 .- A creditable exhibit of work of pupils.
GROUP XXII.
PLOWS.
Skinner Bros., Des Moines, No. 63 .- Commended for excellence of ma- terial, good workmanship and beauty of form.
--
193
CENTENNIAL AWARDS. GROUP NO. XXIII.
BOOK BINDING AND PAPER INDUSTRY.
John D. Metz, Dubuque, No. 94 .- Blank books with patent ends and mode of stitching. Report an admirable made book aside from the patent improvement claimed.
GROUP XXX.
HORSES AND CATTLE.
Eli Elliot, West Liberty .- Short Horn bull, Baron French, No. 8 .- Re- port in form, quality and useful characteristics he is entitled to rank as a superior specimen of the Short Horn breed.
State of Iowa, Short Horn Herd, No. 12 .- One bull and four cows. The animals composing this herd, in high excellence of form, quality and useful characteristics, are entitled to be ranked as first-class specimens of the Short Horn breed.
J. W. Jacobs, West Liberty, No. 13 .- Two cows, Maid of Honor and Lucy Napier, commended for high excellence of form and useful charac- teristics, entitled to rank as first-class specimens of the Short Horn breed.
E. S. Wilson, West Liberty, No. 35 .- Heifer, Louden Mirvine, for high excellence in form, quality and useful characteristics is entitled to rank as a first-class specimen of the Short Horn breed.
E. S. Wilson, No. 36 .- Emma Down and heifer calf Centennial Mine. In form and useful characteristics they are entitled to be ranked as first- class specimens of the Short Horn breed.
GROUP XXXVI.
Henry Avery, Burlington .- Commended for a collection of apples, among which Grimes' Golden Pippin, an excellent kind, is especially mer- itorious in size and flavor.
David Leonard, Burlington, No. 16 .- Commended for a valuable selec- tion of varieties very well grown, and especially for a seedling named Robinson, which promises well for the northwest, both as respects to tree and fruit.
No. 27 .- Polk County, by James Smith, Des Moines. Commended for 160 varieties of apples, and for the very large number of valuable varieties and for the very superior manner in which they are grown; also for great care and correctness in naming.
No. 30 .- E. H. Caulkens commended for twenty varieties and their val- uable characteristics; also great excellence and beauty in growth.
R. S. Willet, Malcolm .- Commended for 40 varieties of apples of gen- eral value and the superior manner of growth.
No. 39, L. Hollingsworth, Montrose .- Seventy-five varieties of apples, commended for a large number of useful sorts and for the meritorious manner in which they are grown.
No. 65, G. B. Brackett, Denmark .- Pears are Plate White Doyenne.
13
1
194
CENTENNIAL AWARDS.'
These specimens of this old and important variety reach the highest stan- dard of excellence of large size and beautifully colored.
No. 81, Wilson T. Smith, Des Moines .- Twenty varieties of pears commended for being well grown, and handsome collection. The Flemish Beauty and Beaurae Clangean being superior.
No. 83, White Elk Vineyard, Keokuk .- Eighteen varieties, creditable display of pears. The Beaurae Clangean having brilliant coloring.
Iowa State Horticultural Society wax models of fruit. No. 209 .- Three hundred varieties of apples in wax, of perfect accuracy and beautifully dis- played-the work of the Iowa State Horticultural Society.
[NOTE .- There were in all 1020 specimens. The fruit furnished as models was by various members of the State Horticultural Society, crop of 1875, the greatest number of which was by James Smith, of Des Moines, and to whom the nomenclature is mainly due; 610 of the casts were made by Mrs. Wm. Greenland, of Des Moines, and 410 of them by Col. G. B. Brackett, of Denmark. This was the most attractive display made by Iowa, and was universally admired; and in this line Iowa can boast of as finc talent for accuracy as to model and coloring as is found anywhere. Two hundred of these casts were sold to and exchanged with the Japanese authorities, and are now doing duty in the archives of their government.]
Iowa State Horticultural Society, No. 217 .- September collection, report a very good collection, containing many varieties.
[NOTE .- The Horticultural Society showed in May thirty-five varieties of apples of late keepers, also the summer varieties were shown in their season. The fall display was very fine, covering seven tables 35x6, and numbering about 335 varieties of apples, and filling over 2,000 plates.]
W. W. Winterbotom, Fort Madison, No. 191 .- Timothy grass seed. The seed is remarkably clean, and every way meritorious.
H. C. Gordon, Davis county, No. 204 .- His yellow corn was of peculiar weight and good quality, one ear weighing one pound and thirteen ounces.
L. T. Chute, Manchester, No. 207 .- The cereals and roots in the Iowa collection exhibited are a well grown collection of twenty-five varieties. Potatoes especially meritorious.
State of Iowa, September exhibits of the crop of 1876, No. 208 .- They make a collection of cereals, grasses and roots, exhibiting the ability of the State to produce these articles in the highest degree.
The information contained in the notes is additional to that given in the official reports of the Exposition, and is furnished by Dr. Alex. Shaw, of Des Moines, who held an official position in connection with Iowa exhibits up to August 18, 1876.
ABSTRACT OF IOWA STATE LAWS.
BILLS OF EXCHANGE AND PROMISSORY NOTES.
UPON negotiable bills, and notes payable in this State, grace shall be al- lowed according to the law merchant. All the above mentioned paper fall- ing 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 previous. No defense can be made against a negotiable in- strument (assigned before due) in the hands of the assignee without notice, except fraud was used in obtaining the same. To hold an indorser, due dili- gence 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 guar- antor 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 the 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.
The same share shall be set apart to the surviving husband of a deceased wife.
196
ABSTRACT OF THE LAWS OF IOWA.
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 provisions 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 diod 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 descendants.
Third. When there is a widow or surviving husband, and no child or children, 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 witnesses. 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 administrators' compensation on amount of personal estate distributed, and for proceeds one-half per cent on. overplus up to five thousand dollars, and one per cent of sale of real estate, five per cent for first one thousand dol- lars, two and one-half on overplus above five thousand dollars, with such additional allowance as shall be reasonable 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, or are forever barred, unless the claim is pending in the District or Supreme Court, or unless peculiar circumstances entitle the claimant to equitable relief.
Claims are classed and payable in the following order:
1. Expenses of administration.
2. Expenses of last sickness and funeral.
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ABSTRACT OF THE LAWS OF IOWA,
3. Allowance to widow and children, if made by the court.
4. Debts preferred under the 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 the 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 uni- versity, agricultural, college and school lands, and all property leased to the State; property of a county, township, city, incorporated town or school dis- trict 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 religious 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, charitable institutions and benevolent soci- eties, 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 students in any such institutions, used for their education.
3. Money and credits belonging exclusively to such institutions and de- voted solely to sustaining them, but not exceeding in amount or income the sum prescribed 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 dol- lars 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 in- firmity, may, in the opinion of the assessor, be unable to contribute to the public 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 farm-
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ABSTRACT OF THE LAWS OF IOWA.
ing, and the tools of any mechanic, not in either case to exceed three hun- dred 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 pur- chase 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 cas- ualty, 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.
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