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Part of code,

money not otherwise appropriated the further sum of $1,500.00
per year for the next two years, to be drawn upon the order of
the board of trustees of the library and paid upon warrants
drawn by the auditor upon the treasurer.

That the provision in section 1899 of the code, $1899 repealed. allowing and appropriating $500.00 per annum for an assistant to the librarian be and the same is hereby repealed.

Salary of librarian.

Publication.

SEC. 4. The salary of the state librarian shall be twelve
hundred dollars per annum payable as salaries of other state
officers, and there is hereby appropriated out of any money in
the treasury not otherwise appropriated, the sum of twelve
hundred dollars annually, for the payment of said salary.

SEC. 5. This act being deemed by the general assembly to
be of immediate importance shall take effect from and after its
publication in the Iowa State Leader and the Iowa State Reg-
ister, newspapers published at Des Moines, Iowa,
Approved, April 14, 1884.

I hereby certify that the foregoing act was published in the Iowa
State Register and Iowa State Leader April 18, 1884.

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

H. F. 499.

In cities of 8,000 inhabi

CHAPTER 192.

POWERS AND DUTIES OF MAYORS.

AN ACT in Relation to Powers and Duties of Mayors of Cities of
First and Second Class. [Additional to Code, Ch. 10, Title IV.]

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

SECTION 1. That the mayor of every city of the first and second class except of less than eight thousand inhabitants by tants mayor to the last census report in this state shall sign every ordinance or resolution passed by any city of the first or second class before such ordinance or resolution shall take effect or be in force.

sign ordinances, etc.

In case of re

fusal to sign, meeting with

shall call

in 14 days.

Council

may

SEC. 2. If the mayor of any city of the first and second class only as above excepted shall refuse to sign any ordinance or resolution after it has been passed by the council of such c'ty he shall call a meeting of such city council within fourteen (14) days after the passage of such ordinance or resolution and shall return the ordinance or resolution to them with his reasons for refusing to sign the same.

SEC. 3. Upon the return of the ordinance or resolution by by two-thirds the mayor to the city council they may pass the same upon a call of the yeas and nays by not less than two-thirds vote of all the members of said council over the mayor's veto and the

vote pass

same.

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clerk or recorder of such city shall certify on said ordinance that the same was passed by a two-thirds vote of the council and sign it officially as clerk or city recorder.

SEC. 4. But if any ordinance fails to obtain at least a two Failing of twothirds majority of all the council elected of such city after thirds, lost. being vetoed by the mayor then such ordinance or resolution

shall be void and of no effect.

SEC. 5. This act being deemed of immediate importance l'ublication. will take effect upon its publication in the State Register and Iowa State Leader newspapers being published in the city of Des Moines Iowa.

Approved, April 14, 1884.

I hereby certify that the foregoing act was published in the lowa State Register and Iowa State Leader April 18, 1884.

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

CHAPTER 193.

ENDOWMENT FUND OF THE AGRICULTURAL COLLEGE.

AN ACT to Provide for the Investment of the Endowment Fund of s. F. 84.
the Iowa State Agricultural College and Farm. [Amendatory of
Code, Ch. 3, Title XII.]

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

ment of en

tees.

SECTION 1. That the board of trustees of the Iowa state ag- Management ricultural college and farm, be, and they are hereby charged and investand intrusted with the management and investment of the en- dowment fund dowment fund of said college, derived from the sale of the lands vested in trusgranted to the state of Iowa by an act of congress entitled, " An Act donating public lands to the several states and territories which may provide colleges for the benefit of agriculture and mechanic arts," approved July 2d, 1862. Such investment may be in the stocks of the United States, or of the states, or some other safe stocks yielding not less than five per centum of the par value of said stocks, as provided by act of congress granting said lands.

executive

Before the purchase of any such stocks shall be made the pro- Approved by posed investment shall be submitted to and approved by the council. state executive council.

SEC. 2. Said board of trustees are also authorized to loan Funds: low loaned. said fund upon approved real estate security in accordance with the following rules and regulations:

FIRST. Each loan shall be for a term not exceeding ten years, First. at a rate of interest to be fixed by said board not exceeding ten per centum, and not less than six per cent per annum, payable annually.

Second.

Third.

Fourth.

Trustees au

thorized to ap

point a financial agent.

SECOND. Each loan shall be secured by a mortgage paramount to all other liens npon improved farm lands in the state of Iowa, and shall not exceed forty per cent of the cash value of the mortgaged premises, exclusive of buildings.

THIRD. Principal and interest shall be payable to the order of said board at the office of the state treasurer at Des Moines, Iowa, and the notes and mortgages shall provide for the payment, by the borrower, of all expenses, attorneys' fees and costs, which shall be incurred in collecting the principal and interest of such loans, or any part thereof, by reason of the default of such borrower.

FOURTH. A register containing a complete abstract of such loan, and showing its actual condition shall be kept by the secretary of said board, and shall be at all times open to inspection. The attorney general, under the direction of the executive council, shall prepare all blanks, forms and instructions necessary to carry into effect the provisions of this section, and to keep the funds loaned as herein provided secure and unimpaired.

SEC. 3. That for the purpose of carrying into effect the provisions of this act, the said trustees are authorized to appoint a financial agent to receive applications and negotiate loans in accordance with the conditions herein contained. The trustees shall require any agent appointed, under this act, before enterTo give bond. ing upon the discharge of his duties, to give bond with approved sureties in a penal sum to be determined by said board of trustees, which shall be at least double the amount of funds liable to come into his hands at any time, and shall be for the use and benefit of said Iowa state agricultural college and farm, and actions for breach of the conditions hereof may be brought in the name of said board of trustees. The appointment of such agent, and the bond given by him, shall be subject to approval by the state executive council. Such agent shall hold his office during the pleasure of the board of trustees.

Approval by executive council.

Duty of the secretary.

Foreclosure of mortgages.

Compensation of agent.

SEC. 4. The secretary of the board of trustees shall semiannually report to the executive council, and to the board of trustees at every meeting, all loans made under this act, giving a description of the security taken and the value thereof, the name of the borrower, length of time, and amount of loan and rate of interest.

SEC. 5. Foreclosure of mortgages taken under this act may be made in the name of the board of trustees of the Iowa state agricultural college and farm, and in case of sale on execution under such foreclosure the mortgaged premises may be bid off in the name of the state of Iowa, and if deed therefor be made, said premises shall be held by the state in trust for the benefit of said agricultural college. Such land shall be subject to lease or sale the same as other land belonging to the college.

SEC. 6. The agent provided for by section three of this act shall receive compensation to be fixed by said board of trustees

at a rate not exceeding the sum of two thousand dollars per annum, and all necessary expenses while necessarily away from his office, in the discharge of his official duties, to be paid as other officers, out of the treasury of the state.

SEC. 7. Moneys collected from delinquents shall be paid at Money to be

once into the state treasury. The principal of the fund shall paid into state

treasury and

by treasurer

be kept by the treasurer of state and shall be drawn out for the principal kept purpose of investment as hereinbefore provided upon the order of state. of the board of trustees subject to such restrictions as may be How drawn imposed by the attorney general and the state executive council.

out.

The treasurer of state shall make monthly reports to the secre- Monthly retary of the board of trustees showing all payments of principal port of treasand interest and shall remit to the treasurer of the college all interest then in his hands, as shown by such reports.

clause.

SEC. 8. All acts and parts of acts conflicting with the pro- Repealing visions of this act are hereby repealed.

SEC. 9. 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 14, 1884.

I hereby certify that the foregoing act was published in the Iowa State Register and lowa State Leader April 18, 1884.

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

CHAPTER 194.

TAXES.

AN ACT to Repeal Sections 857, 865, and 866 of the Code, and Enact S. F. 13.
Substitutes Therefor Providing for Semi-annual Collection of
Taxes; Also to Amend Sections 871, 873, 883 and 914 of the Code,
and Section 1, of Chapter 79 of the Acts of the Sixteenth General
Assembly.

Be it enacted by the General Assembly of the State of Iowa:
SECTION 1. That sections 857, 865 and 866 of the code be
repealed, and the following enacted in lieu thereof, to-wit:

SEC. 857. No demand of taxes shall be necessary, but it shall be the duty of every person subject to taxation to attend at the office of the treasurer, unless otherwise provided, at some time between the first Monday in January and the first day of March following, and pay his taxes in full; or, he may pay the onehalf thereof before the first day of March succeeding the levy and the remaining half thereof before the first

Code, sections 857, 865 and 866 repealed.

Taxes; wher

due.

Proviso.

First installment.

Second installment.

Proviso.

Apportioned.

Collection by distress and sale.

Delinquent taxes; a lien drawing interest.

Personal property, tax on how collected.

Penalty on delinquent taxes.

Proviso.

Proviso.

day of September following; provided, that in all cases. where the half of any taxes has not been paid before the first day of April succeeding the levy thereof, the whole amount of taxes charged against such entry shall become delinquent from the first day of March following such levy; and in case the second installment of any taxes be not paid before the first day of October succeeding its maturity, penalty shall be computed on such installment from the first day of September designating the maturity of such installment; provided also, that in all cases where taxes are paid by installment as herein provided, each of such payments, except road taxes, shall be apportioned among the several funds for which taxes have been assessed, in their proper proportions. And if any one neglect to pay his taxes at or before maturity, as herein provided, the treasurer may make the same by distress and sale of his personal property not exempt from taxation, and the tax-list alone shall be sufficient warrant therefor.

SEC. 865. All taxes due and unpaid on the first day of March or the first day of September, shall become delinquent and draw interest as hereinafter provided; and taxes upon real property are hereby made a perpetual lien thereon against all persons except the United States and this state; and taxes due from any person upon personal property shall be a lien upon any real property owned by such person, or to which he may acquire a title; and the treasurer is authorized and directed to collect the delinquent taxes by the sale of any property upon which the taxes are levied, or any other personal or real property belonging to the person to whom the taxes are assessed.

SEC. 866. The treasurer shall continue to receive taxes after they become delinquent until collected by distress and sale; and if the one-half of the taxes charged against any entry on the tax-book in the hands of a county treasurer, be not paid before the first day of April after the same has been charged; or if the remaining half of such taxes, has not been paid before the first day of October after its maturity, he shall col lect in addition to the tax of each tax-payer so delinquent, as penalty for non-payment, interest, on such delinquent taxes, at the rate of one per cent per month thereafter until paid; provided, that in all cases where the half of any taxes has not been paid before the first day of April after the same has been charged on the tax-books, penalty as above, shall be collected on the whole amount of taxes charged against such entry from the first of March succeeding the levy; and provided also, that the penalty prescribed by this section.

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