408 



IOWA. 



nish the sworn statement required by this act on 

 or before the time herein provided, the State Treas- 

 urer shall on or before the first day of March ascer- 

 tain as nearly as possible the gross earnings of such 

 delinquent company, and shall assess thereon the tax 

 as herein provided, together with a penalty thereon 

 of thirty per cent, for such neglect, which tax and 

 penalty shall be collected as provided by the third 

 section of this act. When the State Treasurer has 

 to incur any expense either in the assessment or col- 

 lection of said taxes after they become delinquent, ho 

 shall add one per centum on the amount of taxes due, 

 which shall be his compensation for said assessment 

 and collection. The taxes herein provided for shall 

 be in lieu of all taxes for any and all purposes on the 

 road-bed, right of way, track, rolling-stock, and ne- 

 cessary buildings for operating their road, except as 

 hereinafter provided ; out other property belonging 

 to such company, whether personal or real, shall be 

 taxed as property of individuals in the respective 

 counties in which the same may bo situated. 



SEC. 6. No provision of this act shall be held to 

 apply to any railroad bridge across the Mississippi 

 or Missouri Biver, but such bridges shall be assessed 

 and taxed on the same basis as the property of indi- 

 viduals. 



An act was also passed "to enable town- 

 ships, incorporated towns, and cities, to aid 

 in the construction of railroads." In several 

 instances the right to levy and collect taxes for 

 this purpose was questioned, and an injunction 

 asked for to prevent it. The district judge, 

 however, refused to issue the injunction, and 

 his action was sustained by the Supreme Court, 

 which thereby affirmed the constitutionality 

 of the law. Opposition to the payment of in- 

 terest on bonds, issued by counties to aid in 

 the construction of railroads, at one time 

 threatened to result in an open defiance of the 

 authority of the Federal courts, which had de- 

 cided in favor of the validity of the law pro- 

 viding for its payment, but the energetic action 

 of General Dix prevented any violent outbreak. 



The election of the year was for members of 

 Congress, judges of the Supreme Court, and 

 the State executive officers, with the exception 

 of Governor, who holds over till January, 1872. 

 The Democratic Convention took place at Des 

 Moines on the 10th of August, and nominated 

 the following ticket: For Secretary of State, 

 Chas. Dorr, of Polk County ; for Auditor, W. N. 

 Garner, of Louisa ; for Treasurer, "W. C. James, 

 of Pottawattamie ; for Attorney-General, H. M. 

 Martin, of Scott. The platform, which was 

 unanimously adopted, contained the following 

 resolutions : 



Resolved, That the present internal revenue system 

 of the United States is unendurable in its oppressive 

 exactions; that to impose burdens on one class of 

 citizens, or upon one branch of industry, to build up 

 another, and. to support an army of office-holders to 

 enforce their collection, are abuses of the taxing 

 power. And that we are in favor of the collection of 

 taxes through State governments. 



Resolved, That we are opposed to the present unjust, 

 unequal, and oppressive tariff system, and in favor 

 of one which, while adapted to the purposes of raising 

 the necessary revenue to provide for the liquidation 

 of our national debt, and meet the expenditures of an 

 economical administration, will not oppress labor, 

 and build up monopolies. 



Resolved, That we are in favor of such disposition 

 of our public lands as will secure their occupation by 



actual settlers, and prevent their absorption by mam- 

 moth monopolies. 



Resolved, That we assert the right of the people 

 "by legislative enactment to regulate and control all 

 moneyed corporations upon which extraordinary 

 rights are conferred by charter. 



Resolved, That we are opposed to any attempt to 

 abridge the most full and free enjoyment of civil and 

 religious liberty. 



Resolved, That we cordially invite the electors of 

 Iowa to cooperate with us in the support of the prin- 

 ciples herein enunciated. 



The Eepublican Convention assembled on the 

 17th of August, at Des Moines. The ticket put 

 in nomination was as follows : Judges of the 

 Supreme Court, Chester C. Cole, William E. 

 Miller, James G. Day ; Secretary of State, Ed- 

 ward Wright ; Auditor, John Eussell ; Treas- 

 urer, Samuel E. Eankin ; Register of State 

 Land-Office, Aaron Brown ; Attorney-General, 

 Henry O'Connor. 



The following platform was unanimously 

 adopted : 



Resolved, That we refer with pride to the history 

 of the Eepublican party, and congratulate the coun- 

 try upon its successful career. It has given to the 

 poor man a homestead ; it has abolished slavery, and 

 established manhood suffrage ; crushed treason j given 

 to us the Pacific Eailroad ; settled the doctrine of 

 the right of expatriation, maintained the honor, in- 

 tegrity, and credit of our nation. It has vindicated 

 the Monroe doctrine by preventing foreign powers 

 from interfering with the governments on this conti- 

 nent ; and to perpetuate it in power is the only safe 

 guarantee for peace and prosperity in the future. 



Resolved, That we heartily indorse the honest, 

 faithful, and economical Administration of President 

 Grant, by which our national debt has been so large- 

 ly reduced, and our national credit and honor so 

 firmly maintained. 



Resolved, That a tariff for revenue is indispen 

 sable, and should be so adjusted as not to become 

 prejudicial to the industrial interests of any class or 

 section of the country, while securing to our home 

 producers fair competition with foreign capital and 

 labor. 



Resolved, That we are opposed to any system or 

 plan of granting public lands to railroad or other 

 corporations without ample provision being made 

 for securing their speedy sale at moderate prices, and 

 occupancy upon fair and liberal terms by any and all 

 who desire to purchase and settle upon them. 



Resolved, That we are in favor of an economical 

 and judicious management of the affairs of the State, 

 and with this view we indorse the present adminis- 

 tration of the State government, and recommend it 

 to the favorable consideration of the people, and to 

 future administrations. 



Resolved, That we are in favor of such legislation 

 as will protect the people from the oppression of 

 monopolies controlled by and in the interest of cor- 

 porations. 



Resolved, That while, as Americans, we feel in duty 

 bound to preserve a just and equitable neutrality in 

 the contest now waging in Europe, yet we cannot 

 forget that in our late war the sympathies and ma- 

 terial aid of the German States were freely given us. 

 and we do not hesitate to declare our unqualified 

 sympathy with the earnest efforts of the Germans to 

 maintain and defend their national unity; and we 

 condemn the course which the Democratic press of 

 the country has been and is now pursuing in support 

 of a despotic, imperial dynasty, and a causeless war 

 against a people desiring peace and aspiring to per- 

 fect liberty. 



Resolved, That the Eepublican party of Iowa wel- 

 come to our shores all human beings of every nation, 



