CHAPTER 19.
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
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