AN ACT for the assessment, levy and collection of the quota of this State, of the tax laid on the United States, by the act of Congress approved August 5th 1861, or any subsequent acts, and the payment of auditor’s Warrants on the War and Defense Fund.
SECTION 1. Be it enacted by the General Assembly of the State of Iowa: That for the purpose of meeting in part the payment of the quota apportioned to this State, of the annual tax laid upon the United States by the act of Congress, approved August 5th, 1861, entitled “an act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes,” there is by this act levied and assessed, upon [all] property in this state subject to taxation, a tax of two mills upon each dollar in value thereof, using therefore the valuation of the year 1861.
Sec. 2. The County Treasurer of each county in this State, is required to immediately prepare upon the tax books for the year 1861, now in his hands, a separate column which he shall head “Federal Tax” into which column he shall carry out the tax above assessed, upon all the taxable property listed on the said tax books, as the same has been equalized by the State and County Board of Equalization for the year 1861, and also upon all such property which has been or may hereafter be placed legally on said tax books which was by the Assessor omitted, and such tax so entered upon such tax books or lists, shall be to all intents and purposes, a tax within the meaning of chapter 45 of the Revision of 1860, and all the provisions of said chapter not inconsistent with this act, and all acts which may be hereafter enacted, shall apply to the tax hereby levied, in the same manner and with the same force and effect as if this tax had been levied by the Boards of Supervisors of their respective counties, in pursuance of the law.
Sec. 3. Each County Treasure shall immediately cause a notice to be published four weeks in each newspaper printed in his county if there be any, and if not, then by posting either written or printed notices in three of the most public places in each township in his county, stating in substance that an additional tax of two mills on the dollar has been levied as a Federal tax, on all taxable property of his county as shown by the tax book of 1861, and that the same is required to be paid by the last day of May next; but no neglect of said Treasurer shall in any wise invalidate the said levy or tax and any such Treasurer who shall willfully neglect to perform any of the duties prescribed by this act shall forfeit and pay the whole amount of such levy, in his county not collected by him and paid over, and he and his sureties shall be liable therefore on his official bond in an action in the name of the State.
Sec. 4. And the Treasure of each county in this State shall execute an additional Bond with sureties to be approved by the Clerk of the District Court, County Judge and Sheriff, in a sum equal to double the amount of the State Tax on his tax book for 1861, conditioned for the faithful performance of his duty hereby required of such Treasurer. Said bond to be given on or before the 1st day of April next, and in case any Treasure shall neglect to give such bond on or before the first day of April his office may be declared vacant by the Board of Supervisors at their June meeting, and they may appoint a successor who shall qualify by giving bond and taking the oath in the same manner as the like officers elected.
Sec. 5. Any person may pay the tax imposed by this act, without interest at any time before the first day of June next; but if not so paid then the tax shall draw interest at the same rate from that day, that is imposed on other delinquent taxes.
Sec. 6. In case all other taxes on any premises shall have been paid before any County Treasurer receives notice of the levy of this tax, then such premises shall not be offered for sale for this tax alone, at the tax sale for the year 1862, although the same may be delinquent. If this tax with any prior taxes shall be delinquent at the tax sales for the year 1862, and any premises shall be sold for such taxes, or in case the tax imposed by this act shall remain delinquent until, the tax sale for the year 1863, as above provided for, then in [either] case, the tax hereby imposed shall have the same force and effect, and all the rights, [remedies] and provisions shall apply to such tax as if the same had been levied in pursuance of Chapter 45 of the Revisions of 1860.
Sec. 7. The County Treasurer and the Clerk of the Board of Supervisors shall severally keep an account with the Fund hereby created, in the same manner as they keep it with the ordinary State Fund, and the boards of Supervisors shall make returns of the same as they to the State [Auditor], the same as they are required to do with the ordinary State Fund.
Sec. 8. The Auditor and State Treasurer shall each keep accounts with said Fund, in such a manner as at all times to show the state thereof as with the ordinary State Fund. The Treasure of State shall give an additional Bond in the sum of fifty thousand dollars to be approved and filed as provided in Sections 560 and 568, Chapter 36 of the Revision of 1860, on or before the 1st day of April, 1862.
Sec. 9. The Governor shall adjust with the Government of the United States, the claims which this State has upon said Government and apply the amount thereof towards the quota of said Federal tax apportioned to this State as provided for by the said act of Congress.
Sec. 10. The amount of the fund created by this act or so much thereof as may be necessary is hereby appropriated to pay the amount of the Auditor’s warrants not otherwise redeemed, issued on the War Defense Fund, and any balance that may be due to the Government of the United States after applying the amount of said claims against said government, as above provided.
Sec. 11. The state Census Board shall at their annual meeting for determining the rate of the State tax for the several counties, determine the per cent. of taxation, necessary to meet the quota of this State, of the annual tax levied on the United States by the aforesaid act of Congress, or any subsequent acts, and the Auditor shall give notice thereof to the several County Clerks, at the same time he gives notice of the amount of annual State tax, and the Board of Supervisors or Clerk of the Board of Supervisors of the several counties, shall at the time of levying other taxes, levy the per centum stated in such notice as a federal tax for such year.
Sec. 12. This Act being deemed by the General assembly of immediate importance, shall take effect upon its publication in the Daily State Register and Daily Des Moines Times, newspapers published in the City of Des Moines.
Approved, March 10, 1862.
– Published in The Burlington Weekly Hawk-Eye, Burlington, Iowa, Saturday, March 22, 1862, p. 1