CH. 55] LAWS OF THE THIRTY-FIRST GENERAL ASSEMBLY. statement, or affirmation, of the owner or owners making application under this act; and to make special report to the county auditor of all reservations made in the county under the provisions of this act. SEC. 13. Duties of county auditor. It shall be the duty of the county auditor in every county to keep a record of all forest and fruit-tree reservations within his county; and to make report of the same to the secretary of the state horticultural society on or before November 15th of each year. SEC. 14. State forestry commissioner. The secretary of the Iowa state horticultural society shall be state forestry commissioner, without salary. It shall be his duty to promote the objects of this act, and he shall have power to appoint deputies without salary for each county, or group of counties, who shall assist him, and who shall make an annual report to him of forestry matters and of the operations of this act, within their respective territories, for the use of the state horticultural society. Approved April 10, A. D. 1906. CHAPTER 53. DELINQUENT TAXES. S. F. 60. AN ACT to amend section one thousand four hundred and seven (1407) of the code relating to the collecting of delinquent taxes. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. By whom collected. That section one thousand four hundred and seven (1407) of the code, be and the same is hereby amended by inserting after the word "sheriff" in the thirteenth line thereof, the words "or a constable". Approved February 26, A. D. 1906. CHAPTER 54. A99E3SMENT AND COLLECTION OF COLLATERAL INHERITANCE TAX. 6. F. 125. AN ACT to amend section one thousand four hundred sixty-seven (1467) of the code, relative to assessment and collection of collateral inheritance tax. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Exemptions. Section one thousand four hundred sixtyseven (1467) of the code is hereby amended by inserting after the word "decedent" at the end of the eighth line of said section, and before the word "or" at the beginning of the ninth line of said section, the following: "step. child, or the lineal descendent of a step-child of a decedent,". Approved February 26, A. D. 1906. CHAPTER 55. ASSESSMENT AND COLLECTION OF COLLATERAL INHERITANCE TAX. AN ACT to amend section one thousand four hundred sixty-seven (1467) of the code relating to assessment and collection of collateral inheritance tax. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Exemptions. That section fourteen hundred and sixtyseven (1467) of the code be amended by inserting a comma after the word "institutions" in the ninth line of said section and the following words, LAWS OF THE THIRTY-FIRST GENERAL ASSEMBLY. [CH. 57 to-wit: "including hospitals, public libraries and public art galleries kept open to the free use of the public not less than three days of each week". Approved March 10, A. D. 1906. CHAPTER 56. COUNTY ROAD FUND. H. F.39. AN ACT to amend section fifteen hundred and thirty (1530) of the supplement to the code, giving boards of supervisors power to levy additional mill. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Levy of additional mill in townships. That section 1530 of the supplement to the code be amended by adding after the word "determine" in the eighth line of said section the following: "Provided that on written petition of a majority of the electors who are free holders of any township in any county, the board of supervisors may levy an additional mill in said township, to be expended by said board of supervisors on roads in township where same is levied". Approved April 5, A. D. 1906. CHAPTER 57. SUPERINTENDENTS OF ROADS. S. F. 138. AN ACT to amend the law as it appears in section fifteen hundred and thirty-three (1533) of the supplement to the code. [Relative to the appointment of superintendents of roads.] Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Road superintendents. The law as it appears in section. fifteen hundred and thirty-three (1533) of the supplement to the code is amended by striking out the words "a township superintendent" in the fifth and sixth lines and by inserting in lieu thereof the following "not to exceed four superintendents". Also by striking out the words "of roads is" in the eighteenth line and by inserting in lieu thereof "or superintendents of roads be". SEC. 2. In effect. This act, being deemed of immediate importance, shall take effect from and after its publication in the Register and Leader and the Des Moines Daily Capital, 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 Capital, March 13, 1906. W. B. MARTIN, CH. 60] LAWS OF THE THIRTY-FIRST GENERAL ASSEMBLY. CHAPTER 58. TOWNSHIP ROAD TAXES. H. r. 879. AN ACT to amend the law as it appears in sections fifteen hundred and thirty-three (1533 and fifteen hundred and forty-a (1540-a) of the supplement to the code, relating to the collection of road taxes. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Township road taxes-how collected. That the law, as it appears in sections fifteen hundred and thirty-three (1533) and fifteen hundred and forty-a (1540-a) of the supplement to the code, be, and the same is hereby, amended: (1) By striking out of the tenth line of said section fifteen hundred and thirty-three (1533) the words, "as other taxes". (2) By striking out of the sixth and seventh lines of said section fifteen hundred and forty-a (1540-a) the words, " as other taxes", and inserting in lieu thereof, "who shall collect in one installment and pay the same over to the clerk of the township entitled thereto". 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 Daily Capital, newspapers published at Des Moines, Iowa. Approved April 9, A. D. 1906. I hereby certify that the foregoing act was published in the Des Moines Daily Capital, April 14, 1906, and the Register and Leader, April 21, 1906. W. B. MARTIN, CHAPTER 59. TOWNSHIP CLERK. AN ACT to amend section fifteen hundred and thirty-eight (1538) of the ccde, relating to compensation of the trustees and township clerk. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Compensation for handling road funds repealed. Section fifteen hundred thirty-eight (1538) of the code is hereby amended by striking out the semicolon after the word "taxes" in the fifth line thereof and inserting a period in lieu therefor and by striking out all said section after the said word 66 taxes". Approved April 5, A. D. 1906. CHAPTER 60. COLLECTION OF POLL TAX. S. F. 203. AN ACT relating to the collection of poll tax and amending section fifteen hundred fifty (1550) of the code. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Poll tax-when collected. That section fifteen hundred fifty (1550) of the code be and the same is hereby amended by striking out the word "September" as it appears in the fourth line of said section and inserting in lieu thereof the word "October". Approved March 30, A. D. 1906. LAWS OF THE THIRTY-FIRST GENERAL ASSEMBLY. CHAPTER 61. PUBLICATION OF ITEMIZED ACCOUNTS OF TOWNSHIP OFFICERS. H. F. 299. [CH. 62 AN ACT to amend section fifteen hundred and sixty-six ‘A” (1566-A) of the supplement to the code, relating to publication of itemized accounts of township officers. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. What to be published. That the law as it appears in section fifteen hundred and sixty-six "A" (1566-A) of the supplement to the code, be and the same is hereby amended by striking out the word "a copy thereof shall" in the seventh line of said section, and inserting in lieu thereof the following: "omitting certifications and verifications of township officers a synopsis thereof showing the names of all persons to whom money has been paid and the amount paid to each shall". Approved April 5, A. D. 1906. CHAPTER 62. IMPROVEMENT OF PUBLIC HIGHWAYS BY USE OF ROAD DRAG. H. F. 15. AN ACT to provide for improving the public highways by the use of the road drag. [Additional to chapter two (2) of title eight (VIII) of the code, relative to working roads. ] Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Road drag-approval. On and after the passage of this act, the township trustees are hereby authorized to have work done upon the public highways by use of a road drag to be approved by said trustees. SEC. 2. How used-compensation. The trustees shall have the road drag used upon the public highway under the direction of the road superintendent when in their judgment the road would be improved thereby. In choice of persons to do the work, preference shall be given other things being equal to the occupants of the land abutting upon the road at the point where the work is to be done. Provided that when there is more than one occupant the superintendent may decide to which the preference shall be given. Reasonable compensation shall be allowed for such work, but in no case shall it exceed fifty cents per mile for each time same is dragged; and there shall not be expended therefor more than five dollars ($5) per mile for any mile on which said work is done during any one year. SEC. 3. In effect. This act, being of immediate importance, shall be in force from and after its publication in the Register and Leader and the Des Moines Daily Capital, newspapers published in Des Moines, Iowa. Approved February 14, A. D. 1906. I hereby certify that the foregoing act was published in the Des Moines Daily Capital, February 14, 1906, and the Register and Leader, February 16, 1906. W. B. MARTIN, CH. 64] LAWS OF THE THIRTY-FIRST GENERAL ASSEMBLY. CHAPTER 63. ENCOURAGEMENT OF USE OF WAGONS WITH WIDE TIRES ON PUBLIC HIGHWAYS. S. F. 6. AN ACT to encourage the use of wagons with wide tires on public highways and providing for a rebate of a portion of their road tax to persons using wagons with tires not less than three inches in width when hauling heavy loads on the public highways of this state. [Additional to chapter two (2) of title eight (VIII) of the code, relative to working roads.] Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Use of wagons with wide tires-rebate. That all persons who shall in good faith use wagons on the public highways of this state with tires not less than three inches in width, for hauling loads exceeding eight hundred pounds in weight, for the year ending the first day of July nineteen hundred and seven (1907) and each succeeding year thereafter, shall receive a rebate of one-fourth (4) of their assessed highway tax for that year, and in like manner each succeeding year thereafter; provided, that such rebate shall not exceed the sum of five dollars ($5.00) in any one year to any person. SEC. 2 Affidavit-rebate, how paid. Any person complying with the provision of section one (1) of this act, who shall make and subscribe to an affidavit that he has for the last preceding year of July first, nineteen hundred and seven or any succeeding year thereafter, used only such wagons with tires not less than three inches in width, for hauling loads exceeding eight hundred pounds in weight, on the public highways of this state, shall receive payment by the township trustees of the township in which such person resides, of one-fourth (4) of the road tax assessed and levied on the property of said person. Such payment shall not exceed in any one year the sum of five dollars ($5.00) and all township trustees and township clerks are hereby authorized to administer such oath. Approved March 10, A. D. 1906. CHAPTER 64. 8BRVICE OF NOTICE OR PROCES ON CERTAIN CORPORATIONS. H. F. 103. AN ACT to amend section sixteen hundred twelve (1612) of the code, and providing for service of notice or process on certain corporations by adding to said section the following. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. Notice or process-upon whom and how served. Section sixteen hundred twelve (1612) of the code is hereby amended by adding thereto the following: "Provided that any corporation organized under the laws of this state that does not maintain an office in the county of its organization, or transact business in this state, shall file with the secretary of state a written instrument duly signed and sealed, authorizing the secretary of state to acknowledge service or [of] notice or process for and in behalf of such corporation in this state, and consenting that service of notice or process may be made upon the secretary of state, and when so made shall be taken and held as valid as if served according to the laws of this state, and waiving all claim or right or error by reason of such acknowledgment of service. Such notice or process, with a copy thereof, may be mailed to the secretary of state at Des Moines, Iowa, in. a registered letter addressed to him by his official title, and he shall immediately upon its receipt acknowledge service thereon in behalf. of the defendant corporation by writting thereon, giving the date thereof, |