IOWA. 



403 



at all times to keep the floor of the saloon 

 horizontal. 



IOWA. The fourteenth General Assembly 

 of Iowa began its regular session on the 8th of 

 January, and concluded it on the 23d of April. 

 The mass of the work accomplished was of local 

 importance only, but there were a few acts of 

 general interest. The State was divided into 

 nine congressional districts, 50 senatorial dis- 

 tricts, and 75 representative districts. A sub- 

 ject that occupied a good deal of attention was 

 that of regulating the sale of intoxicating 

 liquors. There was a Committee on the Sup- 

 pression of Intemperance to whom all peti- 

 tions, protests, and propositions, were referred. 

 Among the bills discussed was one providing 

 for the licensing of the sale of spirituous, 

 vinous, and malt liquors, which was defeated 

 in the House by a vote of 29 yeas to 64 nays. 

 A proposition to prohibit the making, keeping, 

 or selling of liquor, was also defeated, as well 

 as one that made parties selling intoxicating 

 liquors responsible for all damages done by 

 reason of the sale. The act finally passed was 

 in the form of an amendment to the revised 

 laws of 1860, and provided that "no person 

 shall obtain a permit to buy and sell intoxicating 

 liquors under the provisions of article two of 

 chapter sixty-four of the revision of 1860, and 

 the acts amendatory thereto, unless said per- 

 son shall first present, to the court to which 

 application for such permit is made, a certifi- 

 cate, signed by a majority of the legal voters 

 of the township, city, or ward, in which he de- 

 sires to sell said liquors, that he is of good 

 moral character, and that they believe him to 

 be a proper person to buy and sell intoxicating 

 liquors for the purposes named in section 1575, 

 of the revision of 1860." Any person applying 

 for a permit is required to file a bond with the 

 clerk of the district court, in the sum of $3,000, 

 with two or more sureties, who shall justify in 

 twice that amount, "conditioned that he will 

 carry out the provisions of all laws now or 

 hereafter in force relating to the sale of intoxi- 

 cating liquors, and which said bond shall run 

 in the name of the county, for the benefit of 

 the school fund." It is further provided that 

 no person having a permit shall sell liquors 

 "at a greater profit than thirty-three per cent, 

 on the cost of the same, including freights, and 

 every person having such permit shall make 

 on the last Saturday of every month a return 

 in writing to the auditor of the county, show- 

 ing the kind and quantity of the liquors pur- 

 chased by him since the date of his last report, 

 the price paid, and the amount of freights paid 

 on the same; also the kind and quality of 

 liquors sold by him since the date of his last 

 report, to whom sold, for what purpose, and 

 at what price ; also, the kind and quality of 

 liquors remaining on hand; which report shall 

 be sworn to by the person having the said per- 

 mit, and shall be kept by the auditor, subject 

 at all times to the inspection of the public." 

 Any one violating this provision " shall forfeit 



and pay to the school fund of the county the 

 sum of $100," and, for a second violation, the 

 permit will be forfeited. It is made unlawful 

 for any person holding a permit to "know- 

 ingly sell, by agent or otherwise, any spiritu- 

 ous or other intoxicating liquors to any minor 

 for any purpose whatever, unless upon the 

 written order of his parent, guardian, or family 

 physician, or to sell the same to any intoxi- 

 cated person, or to any person who is in the 

 habit of becoming intoxicated. And any per- 

 son violating the provision of this section 

 shall forfeit and pay to the school fund the 

 sum of $100 for each offence, to be collected 

 by action on his bond by any citizen of the 

 county." 



The question of taxing railroads, and regu- 

 lating their tariff, was also a prominent one 

 in the debates of the Assembly. The act "to 

 tax railroad property, regulating such taxa- 

 tion, and releasing certain taxes herein 

 named," as finally passed, provides that it 

 "shall be the duty of the Census Board, on 

 the first Monday of March, in each year, to 

 assess all the property of each railroad com- 

 pany in the State, excepting the lands, lots, 

 and other real estate of a railroad company not 

 used in the operation of their respective 

 roads." The officers of any company, owning, 

 leasing, or operating any railroad in this State, 

 are required " to furnish said board, on or be- 

 fore the 15th day of February, in each year, a 

 statement, signed and sworn to by such officer 

 or officers, which statement shall embrace in 

 detail, and show, for the year ending January 

 1st preceding : 



" 1. The whole number of miles owned, op- 

 erated, or leased, in the State, by any railroad 

 company making the return. 



"2. The number of miles owned, operated, 

 or leased by such company, with a detailed 

 statement of all property of every kind located 

 in each county in the State. 



" 3. Also a detailed statement of tbe number 

 of engines, passenger, mail, express, baggage, 

 freight, and other cars, or property used in 

 operating or repairing such railroad in this 

 State, and on roads which are part of lines ex- 

 tending beyond the limit of this State ; the re- 

 turn shall show the actual amount of rolling- 

 stock in use on the company's line in the State 

 during the year for which return is made. The 

 return shall show the amount of rolling-stock, 

 the gross earnings of the entire road operated 

 by the company, and the gross earnings in this 

 State, and all property designated in section 

 three of this act. And such other facts as the 

 Census Board shall in writing require." 



Such property is to be valued at its true cash 

 value, and assessment made upon the entire 

 road within the State, " and shall include the 

 right of way, road-bed, bridges, culverts, roll- 

 ing-stock, depots, station - grounds, shops, 

 buildings, gravel-beds, and all other property, 

 real and personal, exclusively used in the op- 

 eration of such railroad." In assessing said 



