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Duties of trustees and council.

Duty of county treasurer.

Treasurer to

cate to tax payer.

Certificates assignable.

Railroad com

pany shall is

sue shares of

stock.

have been complied with and said township trustees or trustees or council of such incorporated town or city shall make said certificate when the said conditions have been complied with sufficiently to entitle the said railroad company, to the amount of such orders or when the said conditions are fully complied with and performed on the part of the railroad company, but if the costs and expenses of holding said election and of recording said certificates shall not have been paid by the railroad company then the county treasurer shall first deduct from the moneys so collected the amount of said costs and expenses and pay the same over to the parties entitled thereto.

SEC. 6. It shall be the duty of the county treasurer when reIssue certifi- quired in addition to a tax receipt to issue to each tax payer on the payment of any taxes voted under the provisions of this act a certificate showing the amount of tax so paid the name of the railroad company entitled thereto and when the same was paid and the treasurer shall be entitled to charge and receive the sum of twenty-five cents for each certificate so issued. Said certificates are hereby made assignable and when presented by any person holding the legal title thereto to the president, managing director, treasurer or secretary of the railroad company receiving the taxes paid as shown by such certificate in amount showing the sum of one hundred dollars or more of taxes to have been paid for said railroad company, said railroad company shall issue or cause to be issued to said person the amount of stock of the company desiring the benefit from said taxes to the amount of said certificate or certificates and if the taxes paid as shown by said certificate or certificates amount in the aggregate to more or less than any certain number of shares of said stock then the holder of said certificates shall be entitled to receive the full number of shares of stock covered by said certificates and may make up and tender in money the balance of any share of said stock when the certificates held by him are not equal in amount to one full share of such stock, the stock for such purpose to be estimated at its par value. Whenever it shall be proposed in the petition and notice calling First mortgage said election to issue first mortgages, bonds, not exceeding the sum of eight thousand dollars per mile for a railroad of three feet guage and not exceeding the sum of sixteen thousand dollars per mile for the ordinary four feet eight and one half inch guage in lieu of stock as herein provided it shall be lawful to issue said bonds of the denomination of one hundred dollars in the same manner as is provided for the issue of stock and in such case the petition and notice shall state the amount of bonds per mile to be issued the rate of interest and the time of payment of the interest and principal of said bonds.

bonds.

SEC. 7. The board of directors of any railroad company reBoard of di- ceiving taxes voted in aid thereof under the provisions of this rectors liable act, or those members thereof or either of them who shall vote ers: when. to bond, mortgage or in any manner encumber said road to an

to stockhold

amount exceeding the sum of eight thousand dollars per mile for a railroad of three feet guage or exceeding the sum of sixteen thousand dollars per mile for the ordinary four feet eight and one half inch guage not including in either case any debt for ordinary operating expenses shall be liable to the stockholders or either of them for double the amount estimated of its par value of the stock by him or her held if the same should be rendered of less value or lost thereby.

ing in county

forfeited.

SEC. 8. Should the taxes voted in aid of any railroad under Taxes remainthe provisions of this act remain in the county treasury for treasury more more than one year after the same have been collected the right than one year, to them by the railroad company shall be considered forfeited and the persons who paid the said taxes shall be entitled to receive back from the county treasurer their pro-rata shares thereof remaining and in all such cases where any taxes have been voted or levied upon the real or personal property in any township city or town in any county in this state to aid in the construction of any railroad as hereinbefore provided and the railroad in aid of which said taxes were voted or levied has not been built or completed or operated into or through such town- Duty of board of supervisors, ship, city or town it shall be the duty of the board of super- when road is visors of the county where said taxes have been voted and levied not built. and still remain on the tax books to give the railroad company to which the tax was voted at least thirty days notice in writing to be served like original notices of their intention to abate and cancel such taxes and thereupon to cause the same to be canceled and stricken from the tax books of the county which cancellation shall remove all liens created by the levy of said taxes, but the foregoing provisions shall in no manner affect any actions which may now be pending for the recovery of any taxes heretofore voted in aid of any railroads, and in all cases where the railroad company to whom any taxes may have been or may Taxes declared hereafter be voted, neglects or refuses to receive such taxes or to require or permit the same to be collected and certificates therefor to be issued for the period of one year after such taxes become due and collectible and in all cases where any taxes have been heretofore voted in aid of any railroad and the condition's upon which the same were voted have not in fact been complied with and the time in which said conditions were to be fulfilled has expired all such taxes are hereby declared forfeited and canceled and the county officers of the county in which any such taxes shall have been levied and entered upon the tax books shall enter cancellation thereof upon the proper county records and in all cases where any taxes to aid in the constructian of any railroad may hereafter be voted upon the inducement or promise offered on the part of said railroad company or any duly authorized agent thereof for any rebate or exemption from said tax or any part thereof or any agreed price to be paid for the stock that may be issued in lieu of said tax or a division of said tax or any portion or percentage thereof

forfeited.

Taxes may be

with any of the voters or tax payers as an inducement to procure said tax to be voted all such taxes so procured to be voted are and shall be absolutely void.

SEC. 9. Nothing contained in this act shall preclude any tax paid in labor payer who may contract with a railroad company for which or supplies. taxes shall have been or may hereafter be voted under the provisions of this act to pay his tax thus voted or any part thereof in labor upon the line of said railroad or in material for its construction or supplies furnished or money paid for the construction of the road in pursuance of the terms and conditions stipulated in the notices of election in lieu of a payment to the county treasurer upon presenting to the county treasurer a receipt from said railroad company or its duly authorized agent specifying the amount of such payment the same shall be credited by the county treasurer on his tax in aid of said railroad with the effect in all respects as though the same was paid in money to the said county treasurer and when such receipts have been presented and thus credited by the county treasurer they shall have the same force and validity in his settlement with the board of supervisors as the orders from the railroad company provided for in section four of this act and provided laborers shall have lien upon said tax so voted in aid of a railroad company for the amount due them for labor performed in the construction of said railroad.

Publication.

SEC. 19 [10]. This act being deemed of immediate importance shall be in force and take effect from and after its publication in the Iowa State Register and Iowa State Leader newspapers published at Des Moines Iowa.

Approved, April 5, 1884.

I hereby certify that the foregoing act was published in the Iowa State Register and Iowa State Leader April 9, 1884.

J. A. T. HULL, Secretary of State.

H. F. 327.

$24,938

CHAPTER 160.

APPROPRIATION FOR GIRLS' REFORM SCHOOL.

AN ACT Making Appropriations to the Girls' Department of the
Iowa Reform School.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. That there is hereby appropriated out of any appropriated. funds of the state treasury not otherwise appropriated for the girls' department of the Iowa state reform school, the following sums for the purposes named:

family
building.
$1,000 for
furnishing.

For the erection of a family building the better to classify $10,000 for the children, the sum of ten thousand dollars. For furnishing the same, one thousand dollars. For water supply and pump one thousand five hundred dol- $500 for water lars.

supply.

heating.

For heating the several buildings of the institution by steam $4,388 for from central boiler, four thousand three hundred and eightyeight dollars.

boiler-house,

For boiler house with upper story for hospital two thousand $2,000 for dollars.

etc.

For the purchase of forty acres of land two thousand four $2.400 for hundred dollars.

For cow stable and out buildings one thousand dollars.
For contingent fund seven hundred and fifty dollars.
For repair fund seven hundred and fifty dollars.
For additional cows five hundred dollars.

For school desks, beds, bedding and furnishing superintendent's building erected since last general assembly, one thousand

dollars.

For fencing, three hundred dollars.

purchase of
grounds.
$1,000 for cow
stable.
$750 for
contingent.
$750 for
repairs.
$500 for cows.

$1,000 for
furnishing.

$300 for fence.

For library, school books and periodicals five hundred dol- $500 for lars.

library, etc.

$50 for trees. $200-range. $100-bakeoven.

For fruit and ornamental trees fifty dollars. For cooking range, two hundred dollars. For bake oven, one hundred dollars. Provided, That not more than one half of this appropriation Proviso: shall be drawn during the year 1884.

one-half in 1884.

SEC. 2. The money hereby appropriated shall be drawn and How drawn. paid on the order of the trustees of the Iowa reform school at such times as may by them be deemed necessary.

SEC. 3. This act being deemed of immediate importance Publication. shall take effect and be in force from and after its publication in the Iowa State Register and Iowa State Leader, newspapers published at Des Moines Iowa.

Approved, April 5, 1884.

I hereby certify that the foregoing act was published in the lowa
State Register April 11, and Iowa State Leader April 10, 1884.
J. A. T. HULL, Secretary of State.

S. F. 113.

$1,500 appropriated to repay money expended in capturing Polk Wells and others.

Publication.

CHAPTER 161.

TO REIMBURSE SAM'L CHANDLER AND DANIEL FARRELL.

AN ACT to Reimburse Samuel Chandler, Sheriff of Fremont County and Daniel Farrell, Sheriff of Mills County for Money Expended in Arresting Polk Wells, Wm. Norris and Wilson, the Riverton Bank Robbers.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. That there is hereby appropriated out of money not otherwise appropriated the sum of fifteen hundred ($1500.00) dollars to reimburse Samuel Chandler and Daniel Farrell for money expended in arresting Polk Wells, William Norris and Wilson, the Riverton bank robbers and to compensate said persons for loss of time in making said arrests.

SEC. 2. This act shall take effect from and after its publication in the Iowa State Register and the Iowa State Leader. Approved, April 5, 1884.

I hereby certify that the foregoing act was published in the Iowa
State Register and Iowa State Leader April 9, 1884.
J. A. T. HULL, Secretary of State.

H. F. 422.

Board of supervisors authorized to appropriate $3,000, for a

ment.

CHAPTER 162.

MONUMENTS TO DECEASED SOLDIERS.

AN ACT to Provide for the Erection of Monuments to Deceased
Soldiers of the Late War.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. That the board of supervisors of any county in this state are hereby authorized to appropriate from the county funds, any sum of money not to exceed three thousand dollars, soldiers monu- for the purpose of erecting on the court house square, public park at the county seat, or elsewhere in the county as the grand army posts of said county may direct, a soldiers monument, on which shall be inscribed the names of all deceased soldiers and all who may hereafter die, who enlisted or entered the service from the county where such appropriation may be made, and also the names of such other deceased soldiers as the grand army posts of said county shall direct.

Approved, April 5, 1884.

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