Oath of office.

Bond.

Duties.

Taxes.

Basis of assessment.

City collector.

which shall examine them, and cause an abstract of the votes to be recorded in a book kept for that purpose.

SEC. 26. The mayor, aldermen, marshal, treasurer, recorder and assessor, shall take an oath to support the constitution of the United States and of the State of Iowa, and faithfully and impartially to perform their duty to the best of their ability. The oath of office may be administered by the mayor or recorder, when he is qualified, and in the transaction of the business of the corporation, those officers and the president for the time being, may administer oaths which shall be of the same effect as if administered by other officers authorized thereto.

SEC. 27. Such of the officers as the council determine, shall give bond in such penal sum, and with such condition as may be prescribed, and to be approved as required.

SEC. 28. The duties of all the officers (in addition to the duties herein prescribed) shall be such as are provided by ordinance, and they will be entitled to such compensation for their services, and subject to such penalties and forfeitures for their violation of duty (except as herein provided) as the ordinances may prescribe.

SEC. 29. The city council is further authorized to levy and collect taxes, not exceeding one per cent., on the value of all property within the city which is liable for State and county taxes, including improvements on real property. The council may also levy a tax on dogs, or prohibit their being kept in the city.

SEC. 30. The latest assessment rolls shall form the basis of assessment, but the city assessor may add thereto any property omitted, assessing the same himself.

SEC. 31. The marshal, or such person as, in case of his abence or disability, the council may appoint of record, shall be the collector of taxes, and before proceeding to collect the same, shall give thirty days' notice of the assessment and levy of the tax and rate thereof in general terms, without names or the description of the property in a newspaper printed in the city if there be one, and if none then by two written notices posted in public places in each ward. Upon taxes remaing unpaid for two months from the time

of giving said notice, interest shall be paid after the expiration of said two months, at the rate of fifty per cent. per an

num.

ment.

SEC. 32. During the thirty days any person aggrieved Correct assessby his assessment or taxation may appear before the council, which may correct the same if found erroneous.

SEC. 33. The mayor shall affix his warrant to the tax Warrant. list in general terms, requiring the collector to collect the taxes therein, according to law; and such warrant and list shall be a justification to the collector.

SEC. 34. When any person's tax is not paid within a Sale. reasonable time after demand, the collector may distrain upon personal property liable to taxation, and sell the same as the county collector may sell in like cases.

SEC. 35. Taxes on real property shall be a lien thereon, Lien. and it may be sold therefor (if no personal property be found) when the taxes remain unpaid for four months after publication of the notices of the tax; but demand of the tax must be made a reasonable time before sale, if the supposed owner be found in the city.

SEC. 36. Such sale must be at public auction, and there Auction. must be thirty days' notice given as above provided for, Notice. notifying the assessment and tax; and in such sale he who bids to pay the amount due for the least quantity of land will be the highest bidder, and the manner of ascertaining the portion purchased, shall be as directed in the State revenue law now or hereafter existing.

SEC. 37. The collector shall execute and deliver to the Tax deed. purchaser a deed running in the name of the State, which shall have the same force and effect of the deed of the treasurer of the county, on sale for county and state taxes, under the law existing at the time. That the land so sold, may be redeemed within the same time and upon the same conditons that lands may be redeemed when sold for county and State taxes under the general revenue law of the State now or hereafter existing, by making payment to the collector of taxes or the purchaser, and the purchaser may proceed in the same manner to perfect his title to said lands as is or may be provided by the general revenue law of the State.

SEC. 38. It shall not be lawful for the county authori- Road tax.

Vacancy.

Road district.

Public act.

ties of Clinton county to levy a road tax on any property or a road poll tax on residents in Clinton city, and the city council of said city is hereby authorized to levy and collect annually a road tax, not exceeding three mills on the dollar, on all property liable to road tax in said city, and road poll tax not exceeding three dollars for each resident under the age of fifty years and over the age of twenty-one years, the collection and payment of said taxes to be made or enforced in the same manner as other taxes in said city.

SEC. 39. When vacancy or vacancies occur in any of the elective offices of said city, the council shall order a special election for the purpose of filling such vacancy; said election to be conducted as nearly as practicable in the same manner as now provided by law.

SEC. 40. Be it further enacted, That the territory embraced within the limits of said Clinton city shall constitute one road district, and that the street commissioner now or hereafter appointed in said city shall act as supervisor of said road district, and for that purpose is invested with all the powers of road supervisor; and that the council of said city may at any time divide the same into two or more road districts, and appoint a street commissioner in each of said districts, who shall act as supervisor in their respective districts.

SEC. 41. This act may be taken and may be pleaded as a public act.

SEC. 42. This act shall take effect from and after its publication in the Iowa Republican and Clinton Herald, without expense to the State.

Approved January 26, 1857.

I certify that the foregoing act was published in the Clinton Herald, February 12, 1857, and in the Iowa City Republican, March 14, 1857.

ELIJAH SELLS,

Secretary of State.

CHAPTER 122.

NEWTON.

AN ACT to incorporate the town of Newton, in Jasper county.

SECTION 1. Be it enacted by the General Assembly of the Boundaries. State of Iowa, That the tract of land lying in township eighty-one north, range nineteen west, in the county of Jasper, which is comprised in the original town plat of the town of Newton, together with all additions that have been regularly recorded, or that may hereafter be made and recorded according to law, together with all tracts or parcels of land situated on the north half of the northeast quarter of section thirty-four, and the south-east quarter of the south-west quarter, and the south-west quarter of the south-east quarter of section twenty-seven, township and range aforesaid, be, and the same is hereby constituted a town corporate, and shall be known by the name and title of the town of Newton.

Quorum.

SEC. 2. That the qualified voters for members of the Election. General Assembly, who have resided within the limits of said corporation for twenty days immediately preceding such election, shall meet at some suitable place within such incorporation, on the first Monday in May next, and annually thereafter, and then and there proceed to elect by ballot a mayor, six councilmen, and a recorder, who shall be citizens of said town, who shall hold their offices one year, and until their successors are elected and qualified. The mayor and any three of the councilmen shall be a board for the transaction of business, but a less number may adjourn from time to time: Provided, that in the case of the absence of the mayor, the councilmen may choose a mayor pro tem, from their own body; And provided further, That when the mayor councilmen, recorder, or any other officer created by ordinance or otherwise, in pursuance of this act, shall remove out of the corporation limits of said town, such offices hall become vacant, and in case of such vacancy, if itbe that of mayor, a councilman or recorder, a special election shall be held to fill the same; ten days' notice at least shall

be given of said special election, notice to be given in the same manner of the annual election of said town.

SEC. 3. At the first election to be held under this act, there shall be chosen by the electors present three judges and a clerk of said election, who shall each take an oath or affirmation faithfully to perform the duties required of them by this act, and at all subsequent elections any two of the councilmen shall be judges and the recorder shall be clerk of said election. At all elections holden under this act the polls shall be opened between the hours of nine and ten o'clock in the forenoon and close at five in the afternoon of the same day, and at the close of the polls the votes shall be counted and a true statement thereof proclaimed to the electors present by one of the judges, and the clerk shall give notice to the persons elected of their election; and it shall be the duty of the recorder, at each annual election, to give at least five days notice thereof, by posting up notices at three of the most public places in said town, or causing the same to be published in some weekly newspaper printed in said town.

SEC. 4. The regular meetings of the board of mayor and councilmen shall be held on the fourth Monday of each month, but said board may change the time of such meetings: Provided, the same be held regularly once in each month, and the board may provide by ordinance for calling special meetings. The mayor, if present, shall preside, and in his absence, the mayor pro tem. The recorder shall keep a correct record of all the proceedings of said board, and may under his hand and seal, appoint a deputy, for whose acts he shall be responsible.

SEC. 5. The mayor and councilmen and inhabitants of said town, shall be a body corporate and politie, with perpetual succession, to be known and distinguished by the name of the town of Newton, and shall be capable in law in their name, to acquire property, real and personal, for the use of said town, and sell and convey the same, may have a common seal, which they may alter at pleasure, may sue and be sued, defend and be defended in any court having competent jurisdiction, and when any suit shall be commenced against said corporation, the first process shall be by