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LAWS OF THE THIRTY-FIRST GENERAL ASSEMBLY.

CHAPTER 46.

PRIMARY ELECTIONS.

H. F. 153.

[CH 47

AN ACT to amend section seven (7) chapter forty (40) of the acts of the Thirtieth General Assembly of the state of Iowa, relating to primary elections and the manner in which candid ites may procure their names to be placed on the primary ticket; (and to amend section two (2) of chapter forty (40) of the acts of the Thirtieth General Assembly, relating to the time of closing the polls.]

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Candidates for nomination-affidavit. That the law, as it appears in section seven (7) chapter forty (40) acts of the Thirtieth General Assembly, be and the same is hereby amended by striking out of the thirteenth and fourteenth lines of said section the words; "and I am a qualified voter therein", and by inserting in lieu thereof the words; "I am eligible to hold the office for which I am a candidate". And by striking out the words said county" in the sixth (6) line of said section, and inserting in lieu thereof the following: "the county if for a county office, or of the district or state when they are candidates for a district or state office". Insert after the word "county" in the eighth (8) line of said section the words "district or state".

SEC. 2. Polls open. That section 2 be amended by striking out the words and figures "six (6)" in the 6th line, and by inserting in lieu thereof the words and figures "seven (7)”.

SEC 3. In effect. This act, being deemed of immediate importance, shall take effect and be in force from and a ter its publication in the Register and Leader and Des Moines Daily News, newspapers published in Des Moines, Iowa.

Approved March 10, A. D. 1906.

I hereby certify that the foregoing act was published in the Register and Leader and the Des Moines Daily News, March 13, 1906.

W. B. MARTIN,
Secretary of State.

CHAPTER 47.

PUBLICATION OF OFFICIAL BALLOT.

8. F. 295.

AN ACT to amend section twelve hundred and ninety-three (1293) of the code, relative to the publication of the official ballot.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Compensation increased. That section twelve hundred and ninety-three (1293) of the code is hereby amended by striking out the word "thirty (30)" in the tenth (10) line thereof and inserting the word "forty (40)" and by striking out the word "fifty (50)" in the twelfth (12) line thereof and inserting the word "seventy (70)".

Approved April 10, A. D. 1906.

CH. 49]

LAWS OF THE THIRTY-FIRST GENERAL ASSEMBLY.

CHAPTER 48.

TO EXEMPT FROM TAXATION THE ACCUMULATIONS AND FUNDS OF FRATERNAL

BENEFICIARY ASSOCIATIONS.

S. F. 283.

AN ACT to amend section thirteen hundred and four (1301) of the code, so as to exempt from taxation the accumulations and funds of fraternal beneficiary associations.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Exemptions. That section thirteen hundred and four (1304) of the code be amended by adding the following:

"8. The accumulations and funds held or possessed by fraternal beneficiary associations for the purposes of paying the benefits contemplated by section eighteen hundred and twenty-two (1822) of the code, or for the payment of the expenses of such association.'

Approved April 10, A. D. 1906.

CHAPTER 49.

LIMIT OF INDEBTEDNESS OF COUNTY AND MUNICIPAL CORPORATIONS.
H. F. 119.

AN ACT to repeal section thirteen hundred and six-b (1306-b) of the supplement to the code, and chapter forty-three (43) of the acts of the 30th General Assembly, and to enact a substitute therefor relating to the limit of indebtedness of municipal corporations.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Repealed-amount of indebtedness limited. That section thirteen hundred and six-b (1306-b) of the supplemnt to the code and chapter forty-three (43) of the acts of the 30th General Assembly be and the same are hereby repealed, and the following enacted in lieu thereof:

"No county or other political or municipal corporation, shall be allowed to become indebted in any manner or for any purpose, to an amount exceeding in the aggregate the amount of one and one-fourth per centum of the actual value of the taxable property within such county or corporation, except that cities and incorporated towns, may, for the purpose of purchasing, erecting or maintaining and operating waterworks, electric light and power plants, gas works and heating plants or of building and constructing sewers, incur an indebtedness, not exceeding in the aggregate, added to all other indebtedness, five per centum of the actual value of the taxable property within such city or incorporated town. The amount of such taxable property shall be ascertained by the last state and county tax list previous to the incurring of such indebtedness.

"SEC. 2. Procedure to exceed limitation in cities and towns. Provided; that before such indebtedness can be contracted in excess of one and one-quarter per centum of the actual value of the taxable property ascertained as above provided in this act, a petition signed by a majority of the qualified electors of such city or town shall be filed with the council of such city or town, asking that an election shall be called, stating the purposes for which the money is to be used and that the necessary water works, electric light and power plants, gas works, heating plants, or sewers, cannot be purchased, erected, built or furnished within the limit of one and one-quarter per centum of the valuation. And provided that in cities having a population of more than ten thousand, the petition need not be signed by more than two hundred qualified electors.

LAWS OF THE THIRTY-FIRST GENERAL ASSEMBLY.

[CH. 50

"SEC. 3. Election called-notice-ballot. The council of such city or town on the receipt of such petition shall at the next regular meeting call such election, fixing the time and place thereof, and give four weeks' notice thereof, in some newspaper published in the said town or city, or if none be published there, then in the next nearest town or city in the county. At such election the ballots shall be prepared, and used in substantially the following form:

For the issuance of bonds in the sum of $-
for water works, electric light and power plants,
gas works, heating plants, or sewer purposes,
Against the issuance of bonds in the sum of $-
for water works, electric light and power plants,
gas works, heating plants, or sewer purposes,

"SEC. 4. Issuance of bonds. If a majority, in cities having more than ten thousand, population; or, if, in cities and towns having a population of ten thousand or less, two thirds or more, of all the electors, voting at such election, vote in favor of the issuance of such bonds, the council of such city or town shall issue the same and make provision for the payment of the same and the interest thereon as provided in chapter eight (8) title five (V) of the code.

"SEC. 5. Construction. Nothing in this act contained shall be construed to repeal the provisions of chapter one hundred and fourteen (114) of the acts of the 30th General Assembly nor shall anything in this act contained be construed as being applicable to bonds issued under section 745 of the supplement to the code."

SEC. 6. In effect. This act, being deemed of immediate importance, shall take effect and be in force from and after the date of its publication in the Register and Leader and the Des Moines Daily Capital, newspapers published in the city of Des Moines, Iowa. Approved March 30, A. D. 1906.

I hereby certify that the foregoing act was published in the Des Moines Daily Capital, April 2, 1906, and the Register and Leader, April 9, 1906.

W. B. MARTIN,
Secretary of State.

CHAPTER 50,

TAXATION OF NATIONAL, STATE AND SAVINGS BANKS.

8 F. 336.

AN ACT to amend section thirteen hundred and twenty-two (1322) of the code, relating to the taxation of national, state and savings banks and the shares of stock therein.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Assessment of national, state and savings banks. That section thirteen hundred and twenty-two (1322) of the code be, and the same is hereby, amended by striking out the last part of said section which reads. as follows: "In arriving at the total value of the shares of stock of such corporations, the amount of their capital actually invested in real estate owned by them, shall be deducted from the real value of such shares, and such real estate shall be assessed as other real estate, and the property of such corporations shall not be otherwise assessed", and substituting in lieu thereof the following, to wit:

"In arriving at the total value of the shares of stock of such corporations, the amount of their capital actually invested in real estate owned by them.

CH 52]

LAWS OF THE THIRTY-FIRST GENERAL ASSEMBLY.

and in the shares of stock of corporations owning only the real estate (inclusive of leasehold interests, if any) on or in which the bank or trust company is located, shall be deducted from the real value of such shares, and such real estate shall be assessed as other real estate, and the property of such corporations shall not be otherwise assessed."

SEC. 2. Applicable to 1906 tax. This act shall apply to the assessment for the tax of 1906.

Approved April 10, A. D. 1906.

CHAPTER 51.

DELINQUENT TAXES.

S. F. 231.

AN ACT to repeal section thirteen hundred and ninety-one (1391) of the code, relating to delinquent taxes and to enact a substitute therefor.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Delinquent taxes. That section thirteen hundred and ninety-one (1391) of the code be and the same is hereby repealed and the following enacted in lieu thereof:

"No penalty or interest shall be collected upon taxes remaining unpaid four years or more from the thirty-first day of December of the year in which the tax books containing the same were first placed in the hands of the county treasurer, and the board of supervisors at the January meeting may declare such tax unavailable, and when so declared by the board, the amount shall be credited to the treasurer by the auditor as unavailable and he shall apportion such tax among the funds to which it belongs. Any portion of such tax belonging to the state shall be reported by him in his semi-annual settlement sheets to the auditor of state as unavailable, whereupon the auditor of state shall credit the county with the amount so reported, but nothing in this act shall be construed to in any way release the county treasurer from any duty required of him in the collection of delinquent taxes, nor to release the tax payer from his liability for the same. Should any of such tax afterward be collected, the county treasurer shall distribute the net amount collected among the several funds the same as though it had never been declared unavailable, and the portion belonging to the state shall be credited back to the state and included in the treasurer's remittance of other state taxes to the treasurer of state and shall be reported by the county auditor in his semiannual settlement sheets to the auditor of state, who shall recharge the same to the county."

Approved April 10, A. D. 1906.

CHAPTER 52.

TO ENCOURAGE THE PLANTING OF FOREST AND FRUIT TREES.
H. F. 209.

AN ACT to encourage the planting of forest and fruit trees in the state of Iowa. [Additional to chapter one (1) of title seven (VII) of the code, relating to assessment of taxes.]

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Forest and fruit tree reservations. That on any tract of land in the state of Iowa the owner or owners may select a permanent forest reservation not less than two acres in continuous area, or a fruit tree reservation not less than one nor more than five acres in area, or both, and that upon compliance with the provisions of this act, such owner or owners shall be entitled to the benefits hereinafter set forth.

SEC. 2.

LAWS OF THE THIRTY-FIRST GENERAL ASSEMBLY.

[CH. 52

Forest reservation. A forest reservation shall contain not less than two hundred growing forest trees on each acre. If the area selected is an original forest containing the required number of growing forest trees, it shall be accepted as a forest reservation under the provisions of this act. If the area selected is an original forest containing less than two hundred forest trees to the acre, or if it is an artificial grove, the owner or owners thereof shall have planted, cultivated and otherwise properly cared for the number of forest trees necessary to bring the total number of growing trees to not less than two hundred on each acre, during a period of not less than two years, before it can be accepted as a forest reservation within the meaning of this act, provided that no ground upon which any farm buildings stand shall be recognized as part of any such reservation.

SEC. 3. Annual removal of trees. Not more than one-fifth of the total number of trees in any forest reservation may be removed in any one year, excepting in cases where the trees die naturally.

SEC.4. What considered forest trees. The ash,black cherry,black walnut, butternut, catalpa, coffee tree, the elms, hackberry, the hickories,honey locust, mulberry, the oaks, sugar maple, european larch and other coniferous trees, and all other forest trees introduced into the state for experimental purposes, shall be considered forest trees within the meaning of this act. In forest reservations which are artificial groves, the willows, box-elder, soft maple, cotton-wood, and other poplars, shall be included among forest trees for the purposes of this act when they are used as protecting borders not exceeding two rows in width around a forest reservation, or when they are used as nurse-trees for forest trees in such forest reservation, the number of such nurse-trees not to exceed one hundred on each acre; provided that only box-elder and soft maple shall be used as nurse-trees.

SEC. 5. Groves. The trees of a forest reservation shall be in groves not less than four rods wide.

SEC. 6. Fruit-tree reservation.

A fruit-tree reservation shall contain not less than seventy fruit trees on each acre, growing under proper care, and may be claimed as such for a period of eight years after planting.

SEC. 7. What considered fruit-trees. The cultivated varities of apples, crabs, plums, cherries, peaches and pears shall be considered fruit-trees within the meaning of this act.

SEC. 8. Replacing dead or removed trees. Whenever any tree or trees on a fruit-tree or forest reservation shall be removed or die, the owner or owners of such reservation shall, within one year, plant and care for other fruit or forest trees, in order that the number of such trees may not fall below that required by this act.

SEC. 9. Restraint of live stock. Cattle, horses, mules, sheep, goats and hogs shall not be permitted upon a fruit-tree or forest reservation.

SEC. 10. Taxable valuation. Forest reservations fulfilling the conditions of this act shall be assessed on a taxable valuation of one dollar per acre. Fruit-tree reservations shall be assessed on a taxable valuation of one dollar per acre for a period of eight years from the time of planting. In all other cases where trees are planted upon any tract of land, without regard to area, for forest, fruit, shade or ornamental purposes, or for windbreaks, the assessor shall not increase the valuation of such property because of such improvements.

SEC. 11. Penalty for violations. If the owner or owners of a fruit or forest reservation violate any provision of this act within the two years preceding the making of an assessment, the assessor shall not list any tract belonging to such owner or owners, as a reservation within the meaning of this act, for the ensuing two years.

SEC. 12. Duties of assessor. It shall be the duty of the assessor to secure the facts relative to fruit and forest reservations by taking the sworn

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