404 



IOWA. 



railroad and its equipments, the said Census 

 Board shall take into consideration the gross 

 earnings per mile for the year ending January 

 1st preceding, and any and all other matter 

 necessary to enable said Census Board to make 

 a just and equitable assessment of said railroad 

 property. If a part of any railroad is without 

 the State, then, in estimating the value of its 

 rolling-stock and movable property, they shall 

 take into consideration the proportion which 

 the business of that part of the road lying 

 within the State bears to the business of the 

 road without the State: Provided, That the 

 valuation by the Census Board of the property 

 of railroads shall be in the same ratio as that 

 of the property of individuals. 



The Census Board, on or before the 5th of 

 March, must transmit to the supervisors of 

 each county, through which the roads pass, a 

 statement showing the length of road in that 

 county and the assessed value per mile, " as 

 fixed by a, pro rata distribution per mile of the 

 assessed value of the whole property." The 

 supervisors of the county, at their next meet- 

 ing after receiving this statement, are required 

 " to make, and enter in the proper record, an 

 order, stating and declaring the length of the 

 main track, and assessed value of such road ly- 

 ing within each city, town, township, and lesser 

 taxing districts, in said county, through which 

 said road runs, as fixed by the distribution 

 of the amount assessed by the Census Board, 

 which aforesaid amount shall constitute tax- 

 able value of said property for all taxable pur- 

 poses. And the amount due each city or in- 

 corporated town, under the provisions of this 

 act, shall be paid over, when collected by the 

 county treasurer, to such city or town, and the 

 board of supervisors shall transmit a copy of 

 said order to the city council or trustees of 

 each city or incorporated town or township." 



All railroad property thus assessed is made 

 taxable " at the same rates by the same offi- 

 cers, and for the same purposes, as the proper- 

 ty of individuals within such counties, cities, 

 towns, townships, and lesser taxing districts. 



All laws relating to the enforcement of the 

 payment of delinquent taxes are applicable to 

 all taxes levied under this act, and the county 

 treasury may proceed to collect the same "in 

 the same manner, and with the same right and 

 power, as a sheriff under execution, except 

 that no process shall be necessary to authorize 

 him to seize and sell engines, cars, or other 

 rolling-stock, for the collection of said taxes. 



Keal estate, belonging to any railroad com- 

 pany, not exclusively used in the operation of 

 the several roads, is made subject to assessment 

 and taxation the same as other similar lands in 

 the several counties wherever situated. 



In case the proper officer of any railroad 

 company shall fail to make the required state- 

 ment under oath, the Census Board shall pro- 

 ceed to assess such railroad property, and 

 shall add thirty per cent, to the assessable 

 value thereof. 



Finally, it is provided that the companies 

 shall be released from the payment of all taxes 

 hitherto assessed by local authorities. 



"A bill for an act to prescribe rules and 

 regulations for railroads and to establish uni- 

 form and reasonable maximum rates of tariff 

 for the transportation of freight thereon," oc- 

 cupied much time, and was discussed at great 

 length, but did not pass. An act was passed 

 making railroad companies liable for the wil- 

 ful wrongs of their agents and employes. 



An act for the protection of the life and 

 health of miners was passed, which provides for 

 a county inspection in each county where there 

 are coal or other mines, whose duty it shall 

 be to ascertain whether the mines are prop- 

 erly ventilated and provided with means of 

 egress, and to cause such to be provided 

 where they are wanting. 



Capital punishment for the crime of murder 

 was abolished by the following act : 



An Act in relation to Capital Punishment, and regulating 

 Pardons. 



SECTION 1. Be it enacted ly the General Assembly of 

 wa, The penalty of death, as a punish- 

 ment for crime, is hereby abolished. 



the State of Iowa, The penal 



SEC. 2. All crimes heretofore punishable with 

 death shall be punished by imprisonment for life at 

 Lard labor in the State Penitentiary. 



SEC. 3. That, in all cases of conviction under the 

 preceding sections, the Governor shall not grant a 

 pardon unless the same shall have been recom- 

 mended by the General Assembly of the State. 



SEC. 4. This act shall take efl'ect from and after its 

 passage and publication. 



Approved May 1, 1872. 



The vote on its final passage stood 29 to 17 

 in the Senate, and 66 to 22 in the House. An 

 act was also passed providing " that no ap- 

 propriation of public money or property shall 

 be made, and no gift, loan, or appropriation 

 of money or property shall be authorized by 

 the corporate authorities, supervisors, or trus- 

 tees of any county, township, city, or town, 

 or municipal organization of this State, to, or 

 in favor of any institution, school association, 

 or object, which is under ecclesiastical or sec- 

 tarian management or control." 



Another act provides for taking the census 

 of the State in 1873, to be printed and distrib- 

 uted to the county auditors before the 1st of 

 January, 1874. It is to include "an enumer- 

 ation of the inhabitants, showing the total 

 number of males, total number of females, 

 number of persons entitled to vote, number of 

 militia, number of foreigners not naturalized, 

 number of families, number of dwellings, and 

 number of acres of improved land, and such 

 other items as the Census Board shall deem 

 important." 



By another act the council of any city or in- 

 corporated town is authorized to raise and ap- 

 propriate money, not exceeding in amount one 

 mill upon the dollar of the assessed value of 

 taxable property in any one year, " to procure 

 books, maps, charts, periodicals, and other 

 publications, for the establishment and per- 

 petual maintenance of a free public library 



