defendant, that the plaintiff has a good right to the present possession thereof, and that they were not taken from him by writ of replevin, or in execution issued on any judgment against him, nor for the payment of any tax, fine, or amercement against the said plaintiff. vy, may be SEC. 3. Where property shall have been taken in Property exexecution, which was exempted therefrom by law, empt from leupon affidavit filed as aforesaid, that such property replevied. was so exempt, a writ of replevin may issue as above provided. SEC. 4. Any writ of replevin, issued without an Clerk and affidavit being filed as aforesaid, shall be quashed at Plaintiff liathe costs of the clerk, who issued the same, well as the plaintiff, shall be, moreover, liable in damages to the party injured. who, as ble, where affidavit is not filed. medied. SEC. 5. Such writ, however, shall not be quashed Defects in affifor any defect in the affidavit happening by mistake, davit, how reor oversight, if upon being objected to, a new affidavit of the proper form and substance shall be made and filed as aforesaid. ments. SEC. 6. The writ shall be directed to the sheriff (or The writ, to coroner, as the case may be,) of the county, command- whom directed, ing him to cause to be replevied, to the plaintiff, the and its requiregoods and chattels therein named, and to summon the person charged with their unlawful detention, to appear at the proper district court, on the first day of the next term thereof, to answer unto the plaintiff for such unlawful detention. enclosures. SEC. 7. The officer executing such writ may break Privilege of ofopen any house, or other building, or inclosure, in ficer, as to which such property is concealed, in order to replevy buildings, and the same, having first made demand of such property, Demand and and of entrance into said building, or enclosure, and refusal. the same having been refused. SEC. 8. Before such officer shall deliver to the Bond and seplaintiff any goods or chattels, replevied as afore-curities. said, a bond shall be given to the said officer, with two or more sufficient sureties, conditioned that the Condition. plaintiff shall appear at the return term of the writ, and prosecute his suit to effect, and pay all costs and damages that shall be awarded against him. SEC. 9. Such bond shall be in double the value of Amount of property replevied (which value shall be ascertained bond returned by two or more disinterested persons whom the officer with the writ, shall swear truly to appraise the same,) and shall be returned with the writ for the security and benefit of the defendant, and of the officer taking the same. and for whose security. Remedies and liabilities of SEC. 10. The remedies and liabilities of the officer taking such bond, and all the parties bound by, of the officer, &c. interested in the same, shall be like those in case of an ordinary bail bond and the same proceedings, as far as the nature of the case will admit, may in all respects be had to carry those remedies into effect. SEC. 11. If the plaintiff, his agent or attorney, shall ecuted within refuse, or neglect, to execute and give bond, as afore24 hours, or the said, within twenty-four hours from the taking of such property by virtue of said writ, the officer who shall have said property in possession, must return the same to the defendant. Bond to be ex property re turned. Officer's liabi SEC. 12. If such officer shall deliver any property, lity, where in- so replevied, to the plaintiff, or detain the same from sufficient secu the defendant, without taking sufficient security as aforesaid, he shall be liable to the defendant in damages. rity shall have been taken. Where property is claimed by third per sons. Claimant made tion, &c. SEC. 13. If the property replevied, or any part thereof, be claimed by some third person, the right of property shall be tried in the same manner as where property may have been thus claimed, after having been taken in execution. SEC. 14. Such claimant shall, in all cases, on motion, a def't. on mo- be made a defendant in the action, unless he will disclaim, or the plaintiff relinquish the right to said property Where proper ty is not delivered, action SEC. 15. If the property replevied, as aforesaid, in any case, be not delivered to the said plaintiff, he may proceed. may, nevertheless, proceed in the action for the recovery of said property, or the value thereof. This action to conform to what rules, usages, &c. Right of property, trial by jury, &c. SEC. 16. The proceedings in an action of replevin shall, as far as practicable, be subject to the same usages and rules of practice, as in ordinary personal action, except as otherwise provided by law, or by the rules of court. SEC. 17. If the plaintiff shall discontinue his suit, or become non-suit, or judgment be rendered against him on demurrer, or he shall otherwise fail to prosecute his suit to final judgment, the court, on application of the defendant, or his attorney, shall empanel a jury to inquire into the right of property and right of possession of the defendant, to the goods and chattels in controversy. When the jury SEC. 18. If such jury find that said goods and find for the de-chattels were the property of the defendant, or that fendant;-da- he was entitled to the possession thereof, at the commencement of the action, they shall assess damages for the defendant, as may be right and proper, for mages, costs, &c. which, together with costs of suit, the court shall render judgment against the plaintiff. SEC. 19. In all cases, upon issue joined where the Right of propjury shall find for the defendant, they shall also find erty, and right whether he had the right of property, or right of of possession. possession in said goods and chattels, and if they find either in his favor, they shall assess the damages of the defendant, on which judgment shall be rendered as declared in the preceding section. SEC. 20. Where the jury find for the plaintiff on Where the jury an issue joined, or on inquiry of damages, they shall find for the assess adequate damages to the plaintiff for the plaintiff,illegal detention of the property for which, and the costs of suit, the court shall render judgment. costs, damages, &c. not been re SEC. 21. In such case, if said property shall not have Additional been replevied and delivered to the plaintiff, he judg't, where shall, in addition to the judgment authorized by the property has preceding section, be entitled to a further judgment, plevied; value that such goods and chattels be replevied and deliv-how ascertainered to him, without delay, or in default thereof, ed, &c. that he recover the value of said property, as the same shall have been assessed by the jury who gave the verdict in the case, the requirements of the writ of execution shall be regulated accordingly. SEC. 22. The judgment for the plaintiff shall be Judgment. against all those defendants who have been guilty of against whom, wrongfully detaining the property or interposing a claim thereto, as aforesaid. &c. be commenced SEC. 23. No suit shall be instituted on the bond Suit on bond, given by the plaintiff, as provided in this act, nor when it may against the officer who took the same, until an execution shall have issued on the judgment in favor of the defendant, in which it shall be returned, that sufficient property of the plaintiff cannot be found. in the county, whereon to levy, and make the amount of said judgment. APPROVED, January 23, 1839. REVENUE. AN ACT for assessing and collecting county revenue. SEC. 1. Be it enacted by the Council and House of Representatives of the Territory of Iowa, That for the County compurpose of raising a revenue for county purposes, missioners to the board of county commissioners shall levy a tax levy a tax, and erty. Real estate. erty. Property ex ation. incorporated on what prop- on all lands, town lots, and out lots, with the improvements thereon, not heretofore exempt from taxation by any law of the United States, now in force, and Personal prop- on all personal property, with the exception of seventy-five dollars worth of household furniture to each householder, and excepting libraries, tools of meempt from tax- chanics, and agricultural implements; on each license for retailing spirituous liquors, and foreign and Liquors, &c., in domestic groceries by a less quantity than one gallon, to be drank in or about the house where such liquors are retailed, in all incorporated towns, one hundred In unincorpo- dollars; all groceries other than those in incorporated towns, fifty dollars; but on each license to vend merchandize, not less than ten, nor more than fifty dollars per annum, discretionary with the board of Wooden clocks, commissioners; on each license for hawking wooden, or brass clocks in the county, not less than one hundred, nor more than three hundred dollars; on each ferry not less than five, nor more than twenty dollars per annum. towns. rated towns. Merchandize. &c. Ferries. Poll tax on voters. Per centage. ers. Assessor, his of service, and qualifications. SEC. 2. The commissioners shall annually, at their regular session in July, or so soon thereafter as the assessment roll is filed, levy a poll tax of one dollar on every qualified voter, in their county under sixty years of age, and a per centage on real and personal property as aforesaid: Provided, That such per centage shall not, in any case, exceed five mills on the Tavern keep dollar. No tavern keeper shall be permitted to retail spirituous liquors without a grocery license. SEC. 3. That, at the time and place of holding the election, term election for county commissioners, there shall be elected one assessor for each county, who shall be a qualified elector, and whose term of office shall be one year, and until his successor is duly elected and qualified. Such assessor shall, within sixteen days after receiving a certificate of his election, enter into bonds with security, to be approved by the curity and oath. board of county commissioners, in the penalty of three hundred dollars, conditioned for the faithful performance of his duties, as assessor, and also take an oath, or affirmation, to be administered, by the clerk of the board of county commissioners, well, truly and faithfully to discharge the duties required of him by law. His bond, se Where assess SEC. 4. If any assessor, so elected under the proor fails, or refu- visions of this act, shall refuse to accept of such ses to act, and office, or fail to comply with the foregoing section, notice thereof. the clerk of the board of commissioners shall, upon and by whom, filled. such failure, issue a notice thereof to the board of commissioners, which shall be served by the sheriff upon said commissioners, and it shall be the duty of said commissioners, upon receiving notice thereof, to call a meeting forthwith, and appoint some Vacancy, how, suitable person to fill such vacancy, which assessor, so appointed, shall be qualified according to the foregoing section, and should any assessor die, or Death, sickbecome unable, from bodily infirmity or any other ness, or infircause, to complete the assessment of his county, or, how remetownship, or district, according to the provisions of died. this act, upon information thereof to the clerk aforesaid, a like summons as above mentioned shall be by him issued, and the appointment and qualification thereupon made, and such last mentioned asses mity of assess the comm'rs. sor shall demand and receive the assessment roll of Duties of suchis predecessor, or of the person in whose posses-cessor,-and sion it may be, and proceed to complete the assess- clerk. ment of taxable property, according to the provisions of this act, and if the roll of his predecessor cannot be obtained, the clerk, on application, shall make out a new form. scription of SEC. 5. Immediately after the election and quali- Duties of asfication, each assessor shall commence assessing all sessors. property subject to taxation, within his district, or county, as the case may be, and shall deliver to the board of commissioners, on or before the first Monday in July, thereafter, a full and complete assess- Assessment ment roll thereof, which roll shall exhibit the roll, and dedescription, number of acres, and rate, whether ist, property. 2d, and 3d, of the lands, the description and value. of the town lots, and all other property specifically chargeable with tax for county purposes: The lands Lands and shall be designated by the numbers and descriptions, town lots, how as laid down on the plan or map of the original surveys, and the town lots by their numbers and description as laid down on the plan of said town, or by the boundaries, if no other specific description can be obtained, and all lots, in towns or villages, Unrecorded the plats, or plans of which have not been recorded, plats. shall be taxed in the same manner that lots are in towns and villages, whose plats, or plans, have been described. recorded, and all tracts, and lots of land, owned by Lands of nonnon-residents, or persons unknown, and where spe- residents, &c. cific description is not furnished, by the owner or claimant, shall be described by their subdivisions, as Subdivisions, known or designated on the map or plan deposited &c. in the office of the clerk, or any other public offices, |