CHAPTER 90. PENALTY ON DELINQUENT TAXES. AN ACT in Relation to the Penalty on certain Taxes. APRIL 12. WHEREAS, There are doubts as to whether or not the Preamble. penalty on delinquent taxes under our general revenue law may apply to taxes levied by order of courts, to pay judgments rendered on city and county indebtedness; therefore, apply on taxes Rev.: §760. SECTION 1. Be it enacted by the General Assembly of Penalty shall not the State of Iowa, That the penalty provided for in section levied to pay seven hundred and sixty of the Revision of 1860, and in judgments. section thirteen of chapter one hundred and seventy- 1862 ch. 178. three of the acts of the Ninth General Assembly, upon delinquent taxes, shall not be construed to apply, and shall not apply, upon taxes levied by order of any court to pay judgments on city or county bonded indebtedness, and upon such taxes no other penalty than the interest which such judgments draw shall be collected. SEC. 2. All acts and parts of acts inconsistent with Repealing clause the provisions of this act are hereby repealed. SEC. 2. This act being deemed of immediate impor- Taking effect. tance shall be in force from and after its publication in the Iowa State Register, and Des Moines Statesman, newspapers published in Des Moines, Iowa. Approved, April 12, 1870. I hereby certify that the foregoing act was published in the Daily Iowa State Register and The Daily lowa Statesman, April 16th, 1870. ED WRIGHT, Secretary of State. CHAPTER 91. RIGHT OF WAY OVER ABANDONED RAILROAD LINES. AN ACT to Facilitate the Acquisition of the Right of Way over APRIL 12. the Line of Abandoned Railways, and to Facilitate the Construction of the same. SECTION 1. Be it enacted by the General Assembly of the State of Iowa, That in any case where a railroad con operated, or for over 10 years, to be deemed abandoned. Railroads not structed in whole or in part by a corporation or other perwhere construc- son, under the laws of this State, has ceased to be operated tion has ceased, or used for more than ten years, or in any case where the thro' negligence, construction of a railroad has been commenced by any corporation or person, within the State, and work on the same has ceased for more than ten years and such railroad still remains unfinished, through the negligence of the corporation or person who undertook to construct the same, it shall be deemed and taken that the corporation or person thus in default has abandoned and surrendered all right and privilege to control over so much of the line of their road as remains unused or unfinished as aforesaid. tions may acquire abandoned work. SEC. 2. In every case of abandonment of the work of Other corpora- operating or constructing a railroad within this State as right of way over provided in the preceding section, it shall be lawful for any other corporation or person to enter upon such abandoned work or any part thereof, and to acquire the right of way over the same and the right to any unfinished work or grading found thereon and the title thereto, by proceeding in the manner provided by law for taking private property for works of internal improvement, conforming in all particulars as near as may be to the provisions of chapter fifty-five of the revised laws of Iowa: Provided, That parties who have previously received compensation in any form for the right of way on the line of such abandoned road-bed, the consideration for which has not been refunded to them, shall not be permitted to recover the second time, but the value of such road-bed and right of way, excluding the work done thereon, when taken for a new company, shall be assessed to the former company or its legal representative. Rev., ch. 55. Compensation. Taking effect. SEC. 3. This act being deemed by the General Assembly of immediate importance shall take effect and be in force from and after its publication in the Iowa State Register and Des Moines Statesman, newspapers published at Des Moines, Iowa. Approved, April 12, 1870. I hereby certify that the foregoing act was published in the Daily Iowa State Register and The Daily Des Moines Statesman, April 13th, 1870. ED WRIGHT, Secretary of State. CHAPTER 92. MARSHALL COUNTY. AN ACT to Legalize certain Acts of the Board of Supervisors of APRIL 12. WHEREAS, The county board of supervisors of Marshall Preamble, certain co. roads SECTION 1. Be it enacted by the General Assembly of the State of Iowa, That the aforesaid acts of the board of Establishment of supervisors of Marshall county, Iowa, be and the same are without evidence hereby declared valid and binding as though they had valid. been performed in strict compliance with law. of notice made SEC. 2. This act to take effect from and after its pub- Taking effect. lication according to law. Approved, April 12, 1870. CHAPTER 93. THE GRAY UNIFORM OF SECOND AND THIRD IOWA. AN ACT to Amend Chapter 123 of the Laws of the Eleventh Gen- APRIL 12. eral Assembly relating to the Gray Uniform furnished to certain Members of the Second and Third Iowa Infantry. ted to refund cost SECTION 1. Be it enacted by the General Assembly of the State of Iowa, That there is hereby appropriated out $5,000 appropriaof any money in the treasury not otherwise appropriated, of gray uniform the sum of five thousand dollars, or so much thereof as of 2d and 8d Iowa may be necessary to refund to members of the 2d and 3d Iowa Infantry, the cost of the "gray uniform," (so-called), said amounts to be ascertained and drawn in the manner Infantry. now provided by chapter 123, laws of the Eleventh General 1866. Ch. 123. Assembly, and chapter 8, laws of the Twelfth General 1868. Ch. 8. Assembly. Approved, April 12, 1870. APRIL 12. CHAPTER 94. SCHOOL-DISTRICTS IN ADJOINING COUNTIES. AN ACT to Provide for the Erection of School-Districts from Territory lying in Adjoining Counties. SECTION 1. Be it enacted by the General Assembly of Portions of ad- the State of Iowa, That where, on account of unbridged joining counties streams or other impassable obstructions, or of the locaschool-districts- tion of settlements, any portion of the inhabitants of any may be made into how. Attached territotriet, except, etc. ry to be sub-dis sub-district or district in one county cannot with reasonable facility, in the opinion of the county superintendent, enjoy the advantage of any school located in such county, the said county superintendent, with the written consent of the county superintendent of the county to which the territory is to be attached, may attach such part of such sub-district or district in said county to any adjoining district in the county contiguous, and the order changing the boundaries of the districts shall be transmitted to the secretaries of the respective districts affected thereby; and when the district to which such territory is attached is a district-township, then the county superintendent, of the county to which such territory is attached, shall erect a new sub-district with part of the said adjoining township, and, when such district is an independent district, then the said county superintendent shall attach such territory to said independent district; but such changes shall be made When changes to only between the first day of October and the first day of March; and any party aggrieved by such order may appeal to the Superintendent of Public Instruction. Territory attach territory thus attached to another county shall belong to ed to belong to such county for voting, levying of taxes, enumeration of for all school pur children, and all other school purposes, but the secretary of the school-district shall report the taxes levied upon such attached territory as provided in section 31 of chapter 1962; ch. 172. 172, of the laws of the Ninth General Assembly and the acts amendatory thereto, to the clerk of the board of supervisors in the county from which such territory has been taken, and the taxes shall be collected by the county Taxes to be col- treasurer of the same, and the two latter officers shall lected by whom. apportion school-funds for such territory, and serve notices on the school officers of said district, the same as if all were within their county; and the school-officers of the district to which such territory is attached shall draw be made. Appeal. adjoining county poses. The drawn. warrants on such county treasurer for the taxes and other warrants, Approved, April 12, 1870. how AN ACT Authorizing the Conveying of certain Property in Iowa APRIL 12. for property in SECTION 1. Be it enacted by the General Assembly of Reg. S. L. O. to the State of Iowa, That the Register of the State Land- execute patents Office is hereby directed to execute and deliver, in the name Iowa City. of the State, patents for property in Iowa City, Johnson county, Iowa, as follows: one to Charles Baye, for sixteen and one-half feet off the south side of north half of lot five in block one hundred and three; one to Christopher Miller, for south half of said lot; and one to Mathias Lieboed, for lot two in block fifty-eight; such conveyances being without expense to the State, and on the express condition that the State shall in no event be liable thereon or thereby. SEC. 2. This act, being deemed of immediate impor- Taking effect. tance, shall take effect and be in force from and after its publication in the Des Moines Bulletin, a newspaper published at Des Moines, Iowa, and in the State Press, a newspaper published at Iowa City, without expense to the State. Approved, April 12, 1870. I hereby certify that the foregoing act was published in the_Des Moines Daily Bulletin April 16th, and in the Democratic State Press April 20th, 1870. ED WRIGHT, Secretary of State. |