CH. 55] LAWS OF THE THIRTY-SECOND GENERAL ASSEMBLY. CHAPTER 53. REMOVAL OF MUNICIPAL OFFICERS. S. F. 121. AN ACT providing that chapter eight (8) of title six (VI) of the code, relating to removal of municipal officers, be made applicable to special charter cities. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Made applicable to special charter cities. The provisions of chapter eight (8) of title six (6) of the code are also made applicable to cities. acting under special charters. SEC. 2. In effect. This act, being deemed of immediate importance, shall take effect and be in force from and after its publication in the Register and Leader and Des Moines Capital, newspapers published in Des Moines, Iowa. Approved February 22, A. D. 1907. I hereby certify that the foregoing act was published in the Register and Leader and the Des Moines Capital, February 26, 1907. W. C. HAYWARD, CHAPTER 54. EXEMPTION OF PROPERTY FROM TAXATION. H. F. 202. AN ACT to amend section thirteen hundred and four (1304) of the code, relating to exemptions from taxation. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Certain real estate owned by educational institutions. That section thirteen hundred and four (1304) of the code be and the same is hereby amended by adding after the semicolon following the word, "incorporation" in the last line of paragraph two of said section, the following: "Provided, however, that real estate owned by an educational institution of this state, as part of its endowment fund, shall not be taxed." Approved April 1, A. D. 1907. CHAPTER 55. EXEMPTION OF PROPERTY FROM TAXATION. H. F. 73. AN ACT to amend the law, as the same appears in section thirteen hundred and four-a (1304-a) of the supplement to the code, relating to the exemption of property from taxation. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Property of beet sugar factories. That the law, as it appears in section thirteen hundred and four-a (1304-a) of the supplement to the code, be and the same is hereby amended by striking out the figures "1910" in the second line of said section, and by inserting in lieu thereof the figures "1917". Approved March 27, A. D. 1907. LAWS OF THE THIRTY-SECOND GENERAL ASSEMBLY. CHAPTER 56. TAXATION OF FOREIGN FIRE INSURANCE COMPANIES. S. F. 239. [CH. 58 AN ACT amending section thirteen hundred and thirty-three (1333) of the code supplement, in relation to taxes paid by insurance companies other than those organized under the laws of the state of Iowa. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. State tax-deductions authorized. That section thirteen hundred and thirty-three (1333) of the code supplement be, and the same is hereby amended, by striking out the period at the end of said section and inserting in lieu thereof a semicolon, and by adding thereto the following: "Provided, however, that companies doing a fire insurance business may deduct from the gross amount of premiums received, the amount of premiums returned upon cancelled policies issued upon property situated in this state." Approved April 4, A. D. 1907. CHAPTER 57. TAXATION OF DOMESTIC FIRE INSURANCE CORPORATIONS AND ASSO CIATIONS. S. F. 10. AN ACT to amend the law as it appears in section thirteen hundred and thirtythree-d (1333-d) supplement to the code, relating to state tax on gross receipts of insurance corporations and associations. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. State tax-deductions authorized. That the law as it appears in section 1333-d supplement to the code be and the same is hereby amended by adding thereto the following: "Provided that fire insurance companies organized under the provisions of chapter four (4) of title nine (IX) of the code shall only be required to pay to the treasurer of state a sum equivalent to one per centum upon the gross receipts from premiums, assessments, fees and promissory obligations for business done within this state, including all insurance upon property situated in the state, after deducting the amount actually paid for losses on property located within the state and the amount returned upon cancelled policies and rejected applications covering property situated within this state." Approved March 27, A. D. 1907. CHAPTER 58. ASSESSMENT OF EXPRESS COMPANIES FOR TAXATION. S. F. 349. AN ACT to repeal section thirteen hundred and forty-six-d (1346-d) of the supplement to the code relating to the assesment of express companies for taxation, and to enact a substitute therefor. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Repealed-actual value-how ascertained. That section 1346-d of the supplement to the code be repealed and the following enacted in lieu thereof: CH. 58] LAWS OF THE THIRTY-SECOND GENERAL ASSEMBLY. "The executive council shall first ascertain the actual value of the entire property owned by said company, from said statements or otherwise, for that purpose taking the aggregate market value of all shares of capital stock, in case said shares have a market value, and in case they have none taking the actual value thereof or of the capital of said company, in whatever manner the same is divided, in case no shares of capital stock have been issued; provided, however, that in case the whole or any portion of the property of said company shall be encumbered by a mortgage or mortgages, such council shall ascertain the actual value of such property by adding to the market value or the aggregate shares of stock or to the value of the capital, in case there shall be no such shares, the aggregate amount of the market or cash value of such mortgage or mortgages, and the result shall be deemed and treated as the actual value of the property of such company. The executive council shall, for the purpose of ascertaining the actual value of the property within the state of Iowa, next ascertain from such statements or otherwise the actual value of the property, both real and personal, owned by the company, and which is used exclusively outside the general business of the company, and also the actual value of that part of its property, if any, without the state which cannot lawfully be considered in determining the mileage value of its routes; and the aggregate of such values shall be deducted from the entire actual value of the property as above ascertained. The executive council shall next ascertain and deduct the actual value of the sea or ocean routes of any such company, and in ascertaining the same may take into consideration the earnings, both gross and net, per mile, of such sea or ocean routes, as compared with the earnings, gross and net, of the land routes of such company or may ascertain their value in any other practicable manner, and may require that the reports heretofore provided for shall show such earnings. Thereupon the executive council shall ascertain the actual value of the property of such company within the state of Iowa, and for that purpose may take into consideration the proportional value of the company's property without and within the state, and shall take as a basis of valuation of the company's property in this state the proportion of the whole aggregate value of the property of said company, as above ascertained, after making the deductions above provided for which the length of the routes within the state of Iowa bears to the whole length of the routes of such company other than sea or ocean routes, and such amount so ascertained shall be considered and taken to be the entire actual value of the property of such company within the state of Iowa. From the entire actual value of the property within the state so ascertained, there shall be deducted by the said council the actual value of all the real estate, buildings, machinery, appliances, and personal property not used exclusively in the conduct of the business within the state that are subject to local taxation within the counties, townships, and other assessment districts as herein before described in the sixth item of section one of this act." Approved April 13, A. D. 1907. LAWS OF THE THIRTY-SECOND GENERAL ASSEMBLY. CHAPTER 59. PEDDLERS. S. F. 201. [CH. 60 AN ACT to repeal chapter forty-eight (48), acts of the Thirtieth General Assembly, relating to the vocation of peddlers, defining the term peddlers, so as to include transient merchants and itinerant vendors selling by sample or by taking orders for immediate or future delivery, and to enact a substitute therefor. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Repealed-peddlers-amount of tax. That chapter forty-eight (48) acts of the Thirtieth General Assembly, be and the same is hereby repealed and the following is enacted in lieu thereof: "Peddlers plying their vocation in any county in this state outside of a city or incorporated town, shall pay an annual county tax of twenty-five dollars for each pack peddler or hawkers on foot, fifty dollars for each one horse conveyance, and seventy-five dollars for each two-horse conveyance. Such tax shall be paid to the county treasurer, who shall issue to the person making such payment duplicate receipts therefor and upon presentation of one of same to the county auditor, he shall issue to the person presenting such receipt a license which shall not be transferable authorizing such person to ply the vocation of a peddler in such county for the term of one year from the date thereof. The word 'peddlers' under the provisions of this act, and wherever found in the code, shall be held to include and apply to all transient merchants and itinerant vendors selling by sample or by taking orders, whether for immediate or future delivery. The provisions of this act shall not be construed to apply to persons selling at wholesale to merchants, nor to transient vendors of drugs, nor to persons running a huckster wagon, or selling and distributing fresh meats, fish, fruit, or vegetables, nor to persons selling their own work or production either by themselves or employes." SEC. 2. In effect. This act, being deemed of immediate importance, shall take effect and be in force from and after its publication in the Register and Leader and the Des Moines Capital, newspapers published in the city of Des Moines, Iowa. Approved April 5, A. D. 1907. I hereby certify that the foregoing act was published in the Register and Leader and the Des Moines Capital, April 6, 1907. W. C. HAYWARD, CHAPTER 60. CORRECTION OF ERRONEOUS ASSESSMENTS. H. F. 171. AN ACT to amend section thirteen hundred seventy-three (1373) of the code. relating to the correction of erroneous assessments. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Complaint to board of review-appeal. Section thirteen hundred and seventy-three (1373) of the code is amended by adding thereto the following: "Any officer of a county, city, town, township or school district interested or a taxpayer thereof may in like manner make complaint before said board of CH. 61] LAWS OF THE THIRTY-SECOND GENERAL ASSEMBLY. review in respect to the assessment of any property in the township, city or town and an appeal from the action of the board of review in fixing the amount of assessment on any property concerning which such complaint is made, may be taken by any of such aforementioned officers. Such appeal is in addition to the appeal allowed to the person whose property is assessed and shall be taken in the name of the county, city, town, township or school district interested and tried in the same manner, except that the notice of appeal shall also be served upon the owner of the property concerning which the complaint is made and affected thereby or person required to return said property for assessment. Upon trial of any appeal from the action of the board of review fixing the amount of assessment upon any property concerning which complaint is made, the court may increase, decrease or affirm the amount of the assessment appealed from." SEC. 2. Pending litigation. The provisions of this act shall not apply to pending litigation. SEC. 3. In effect. This act, being deemed of immediate importance, shall take effect and be in force from and after its passage and its publication in the Register and Leader and the Des Moines Capital, newspapers published in the city of Des Moines, Iowa. Approved April 6, A. D. 1907. I hereby certify that the foregoing act was published in the Des Moines Capital, April 9, 1907, and the Register and Leader, April 10, 1907. W. C. HAYWARD, CHAPTER 61. CERTIFICATES OF PURCHASE AT TAX SALES. S. F. 54. AN ACT relating to the assignment of certificates of purchase at tax sales, and providing for the issuance of duplicate certificates of purchase in case of loss or destruction of original, amending section one thousand four hundred thirty-two (1432) of the code, repealing section one thousand four hundred thirty-three (1433) of the code and enacting a substitute therefor. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Duplicates issued-when. Section one thousand four hundred thirty-two (1432) of the code is hereby amended by adding thereto, after the word "described", being the last word of said section, the following: "And in case of loss of said certificate of purchase, the owner thereof, as appears on record, may, by filing an affidavit of such loss or destruction with the county treasurer, receive a duplicate thereof, which shall take the place of the original certificate and have the same force and effect in law and be subject to the same rules and regulations." SEC. 2. Repealed-assignment. Section one thousand four hundred thirty-three (1433) of the code is hereby repealed and the following is enacted in lieu thereof: "The certificate of purchase shall be assignable by endorsement and entry in the register of tax sales in the office of county treasurer of the county from which said certificate issued, and when such assignment is so entered in the register of tax sales in the treasurer's office, it shall vest, in the assignee or his legal representatives, all the right and title of the assignor. The statement in the treasurer's deed of the fact of the assignment shall be presumptive evidence thereof." |