exceeding nine hundred square miles, such levy may SEC. 2. This act being deemed of immediate importance, Publication. Approved March 31, 1888. I hereby certify that the foregoing act was published in the Iowa State Register April 3, and the Des Moines Leader. April 4, 1888. FRANK D. JACKSON, Secretary of State. CHAPTER 44. RE ASSESSMENT AND RE-LEVY OF SPECIAL TAXES AND ASSESS. MENTS. AN ACT to provide for the re-assessment and re-levy of special taxes H. F. 394. and assessments. Be it enacted by the General Assembly of the State of Iowa: assess and re SECTION 1. That in cities of the first class and cities organ- Citles may reized under special charter, whenever, by reason of an alleged levy spectal non-conformity to any law or ordinance, or by reason of any tax. omission or irregularity, any special tax or assessment is either invalid or its validity is questioned, the city council may make all necessary orders and ordinances and may take all necessary steps to correct the same and to re-assess and to re-levy the same, including the ordering of work, with the same force and effect as if made at the time provided by law or ordinance relating thereto; and may re-assess and re-levy the same with the same force and effect as an original levy. Whenever any appor tionment or assessment is made and any property is assessed too little or too much, the same may be corrected and re-as sessed for such additional error as may be proper, or the assessment may be reduced even to the extent of refunding the tax collected. SEC. 2. Any special tax upon re-assessment or re-levy shall, so far as is practicable, be levied and collected as the same would have been if the first levy had been enforced. Publication. SEC. 3. Any provision of any law or ordinance specifying a time when or the order in which acts shall be done in a proceeding which may result in a special tax, shall be taken to be subject to the qualifications of this act. SEC. 4. Any and every ordinance or part thereof of any such city heretofore passed in snbstantial conformity with this act is hereby legalized. SEC. 5. This act being deemed of immediate importance shall take effect after its publication in the Iowa State Register and Des Moines Leader, newspapers published in the city of Des Moines, Iowa. Approved April 16, 1888. I hereby certify that the foregoing act was published in the Iowa H. F. 215. Sec. 876 Code amended. Publication. CHAPTER 45. PAYMENT OF TAXES TO THE TOWNSHIP CLERK. AN ACT to Amend Section Nine Hundred and Seventy Six (976) of the Code relating to the payment of taxes to the Township Clerk. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. That section nine hundred and seventy six (976) of the Code, be amended by striking out the words "Septem ber" and "March" where the same occur in the second line thereof, and inserting in place thereof the words "April" and "October" and by striking out the words "April" and "October" where the same occur in the sixth line thereof, and inserting in place thereof the words "May" and "November." SEC. 2. That this act being deemed of immediate importance shall be in force and effect from and after its publication in the Iowa State Register and Des Moines Leader, newspapers published at Des Moines, Iowa. Approved April 3, 1888. I hereby certify that the foregoing act was published in the Iowa State Register April 5, and Des Moines Leader April 6, 1888. FRANK D. JACKSON, Secretary of State. CHAPTER 46. TAXATION OF PERSONAL PROPERTY USED FOR AGRICULTURAL OR HORTICULTURAL PURPOSES. AN ACT to Amend Section 1, Chapter 158, Acts 19th General As- H. F. 540. sembly. Be it enacted by the General Assembly of the State of Iowa: road tax. SECTION 1. That section 1 of chapter 158, acts of the 19th Personal propGeneral Assembly be amended by adding thereto th follow. erty liable for ing: And all personal property necessary for the use and cultivation of agricultural or horticultural lands shall be liable for such road taxes, but shall not be liable for any other city tax. Approved April 3, 1888. CHAPTER 47. TAX TO PAY INTEREST ON OUTSTANDING BONDS. AN ACT to authorize Boards of Supervisors to levy a tax to pay H. F. 561. interest upon certain out-standing Bonds. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. That in all counties wherein county bonds have been issued in pursuance of a vote of the people to obtain money for the erection of any public building, and wherein the annual tax named in the proposition so submitted to the people for the purpose of paying the annual interest accruing upon such bonds, is insufficient to pay the same as it matures, the boards of supervisors are hereby authorized to levy for said purpose and no other a tax of one and one half mills on the dollar for the year 1888 and a tax of one mill on the dollar for the years 1889, 1890 and 1891, and thereafter a tax of one half mill Board of on the dollar until said bonds are paid; provided that this act authorized to supervisors shall not prevent the levy of a greater tax than above men- levy tax of tioned, if any such proposition, so submitted to the people authorize such greater levy. mill. Approved March 23rd, 1888. ELECTIONS. S. F. 49. Place for registration. tration. CHAPTER 48. REGISTRATION OF VOTERS AT CITY ELECTIONS. AN ACT to Amend Chapter 161, of the Acts of the Twenty-first General Assembly, Relating to Elections Held Within Cities and to Registration of Voters therein. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. That sections 4, and 11 of chapter 161, of the acts of the twenty-first General Assembly be and the same are hereby repealed, and the following is enacted in lieu thereof: The place for the registration of voters in and for every election precinct in the cities mentioned in section 3 of the act of which this is amendatory, shall be the usual places of holding elections therein. The registers shall be in attendance at their Time of regis- respective places for registration on the second Thursday next preceding every general annual election, for the purpose of registering voters, copying registry lists and correcting the same, and performing such other duties as are required of them in order to properly prepare the necessary lists for the ensuing election. They shall be in attendance from 8 o'clock A. M. 'till 9 o'clock P. M.; shall personally supervise all registration, and shall be in constant attendance during the hours designated for the discharge of their duties. For the general annual election in 1888, and that of every fourth year thereafter, they shall reDays in atten- main in attendance three days, and for every other general annual election they shall remain in attendance two days. dance. New registry lists made every fourth year. Registry list other years. Other general or special elections. SEC. 2. The registers shall make a complete new registry of voters for the general annual election of 1888, and for that of every fourth year thereafter. For all other general annual State elections they shall prepare a new registry list, based on that of the last preceding general annual election, and every person whose name appears upon such registry list of the last preceding general annual election shall be entered upon the new registry list as also the facts showing his qualification as a legal voter, as they appear upon such last preceding registry list. SEC. 3. For all other general or special elections, whether State, county, city or township, the registry list for the last preceding general annual election shall be used, and every person registered thereon shall be considered as registered to vote at such election, except as such list may be corrected and changed by the registers, as by law provided; said registers shall meet upon the Saturday preceding every election, whether general or special, township, city, State or National, instead of upon Wednesday as provided in section 8, of said chapter 161; and except as to said change of meeting from Wednesday to Saturday preceding said election, all of the provisions of said section 8, shall remain unimpaired and in full force. SEC. 4. Upon the revision and completion of said registry Registry list lists they shall be duly certified by the registers, who, after to be certified. making the same corrections upon and additions to the alphabetical lists, shall deliver the registry and alphabetical lists to the Judges of election for the proper precinct, on every such elec. tion day, before the hour for the opening of the polls. SEC. 5. During the days when the registers are in session, Alphabetical lists prepared. they shall, when not actually engaged in registering voters, prepare the alphabetical lists and complete their labors with all reasonable dispatch. They shall receive as compensation $2.50 Compensation. per day, for each calendar day, upon which they shall be employed, for all services required of them under the provisions of this act. They shall be paid their compensation by the By whom paid. County, except that in case of city elections they shall be paid by the city. SEC. 6. The city clerk shall carefully preserve all registry Lists to be preand alphabetical lists and poll books and other papers pertain. served. ing to the last preceding election for eighteen months after the election at which they were first issued, and may then destroy them unless a contest be then pending over the election of a Contests. person voted for at such election, in which case he shall preserve those so bearing upon such contest until after the same has been finally disposed of. He shall on the application of the registers, deliver to them, prior to their first meeting for each election, the registry and alphabetical lists and poll books which they require in order to properly prepare the necessary lists for the next ensuing election, all of which shall be returned to him by them when they have completed their work for such election, except such as they are required to deliver to the Judges of election. of election. SEC. 7. The registers shall also be in session on the day for Session on day the holding of each and every election, at some place convenient to, but not within one hundred feet of the voting place, and during all the hours in which, by law, the polls are required to be kept open, for the purpose only of granting certificates for Certificates, registration to persons who, being electors, are not registered; but no such certificate shall be granted except to a person who Persons who was absent from the city during all the days fixed for the re- may register gistration of voters for that election, or to a person who, being day. a foreigner, has received his final papers since the last preceding day for the registration of voters for that election; or to a person whose name was on the preceding Saturday, and in the absence of such person, stricken from the registry list, and who, on election |