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which has been sold for taxes may redeem the same at any time within three years by paying to the Auditor the amount for which it was sold with a penalty of ten per cent. and accumulated interest. If not so redeemed, the purchaser after due notice to the owner may apply to the Treasurer and receive a deed. If the proceedings have been regular, the original owner loses all title to the property conveyed by such deed.

Sale of Personal Property—The Treasurer may also seize and sell the personal property of the delinquent taxpayer to enforce payment of taxes; but where there is real estate from which the collection can be made other remedies are not ordinarily employed.

Taxation of Railroads— All railroad property in the State is assessed by the Executive Council. This valuation is made at an average sum per mile of road, and depends upon the earnings of the several corporations and all other matters necessary to enable the council to make a just and equitable assessment.

I2.

INDEX

PAGE
Adjournment of General Assem-
bly..

19
Adjutant-General.

89
Administration of justice.

100
Admission as a State..

43
Agricultural College.

.93, 109
Amendment of bill.

. 19, 70
constitution

.38, 111
Amendments adopted..

112
Annual school meeting.

132
Appeal..

29, 96
Appointments to fill vacancies 115
Assessment of taxes.

136
Assessors.

.125, 127
Asylums..

91
Attainder, bills of.

15, 59
Attorney-General.

.31, 86
Auditor of State.

28, 85
County...

119

PAGE
Contracts for schools..

133
Constitution, development of. 43
as an outline..

47
supreme lav.

40
Convention, constitutional. .38, 112
Coroner

121
Corporations:
banking.

.34, 106
for profit.

104
for other purposes

104
how created.

.34, 105
municipal.

.34, 106
name of..

104
State not a shareholder 34, 106
taxable...

.34, 106
utility of.

104
Counties, number and area. 117
County Attorney.

120
Clerk.

119
officers.

117
terms of.

121
Courts:
District.

29, 97
jurisdiction of. 29, 97
Justices..

39, 113
Superior.

130
Supreme.

. 28, 95
jurisdiction of

29, 95

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Capital of State.

40, 116
Census...

23, 76
Chancery and law,

29, 96
Cities of first class.

129
second

128
Citizenship.

62
Claims against county

118
Clerk, city..

129
county.

119
of supreme court.

96
Collection of taxes.

137
Commerce.

107
Commissioner of labor.

90
Common schools.

134
Conservators of the peace. 29, 98, 120
Constables....

124

Early settlement..

44
Elections, contested

25, 80
by general assembly. 24, 80
Electors, privileges of.

16, 63
Equalization of taxation.

136
Escheats....

.37, 108
Executive council.

86
139

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55

63

49
12, 49

128
125

PAGE
Fire, protection against.

128
Foreigners, rights of.

15, 59
Free schools...

135
Freedom of speech..

13, 53
General assembly:
duties of..

18, 70
election.

17, 68
eligibility

17, 68
term of office.

18, 68
Government, nature of.

50
Habeas corpus.

14, 56
High schools, county.

110
High-school departments.

110
Historical department.

92
History of Iowa...

41
Impeachment.

20, 72
Imprisonment for debt. 15, 58
Incorporated towns.

126
officers of.

127
powers of.

128
Incorporation of cities.

126
Indebtedness of municipalities 39, 114
state...

.32, 102, 103
Independent school districts..... 133
Indictable offenses..
Judges. See Courts.
Judicial Department.

28, 95
districts.

30
Jurisdiction, defined.

113
Jury:
Grand.

31, 99
right to trial by

13, 54
Trial.

99
Justice of the Peace.

39, 124
Laws, special, prohibited.. 22, 75
take effect, when..

22, 74
Lease of agricultural lands.. 15, 60
Legislative powers of nation 46
State..

46
Levy of taxes.

137
Lieutenant-Governor.. 25, 27, 79

president of senate. . 27, 84
Liquor, manufacture and sale of.. 15
Lotteries.

22, 74
Majority, rule of.
Marriage license.

119
Marshal..

127, 129
Mayor..

127, 129
Military subordinate to civil
power,

. 14, 57
Militia

14, 31, 101
Mine inspectors.

90
Monarchy versus Republic..

50
Municipal corporations, classes of 126
Municipal elections.

131
National Guard..

101
New counties, area of. 39, 114
Non-elective State officers.

89
Nor!nal school....

.93, 110

88

43

Sale of personal property for
taxes...

138
Salaries of county officers.

122
judicial

99
State
Schedule...

40, 116
School funds.

.36, 103 108
distribution of...39, 109
School year.

134
Seal.

28, 84
Search-warrants.

13, 53
Secretary of State.

28, 85
Sheriff.

120
Slavery.

15, 59
Solicitor.

129
Special charters.

131
State constitutions, differences in
State librarian.
State University.

93, 109
Statutes...

48
Studies in common schools. 134
Succession in office...

27, 83
Suffrage, importance of.

61
qualifications for.

.16, 61
partial.

62
Supervisors

117
duties of board.

118
meetings.

118
Superintendent of Public Instruc-

86
Support of schools.

135
Supremacy of nation.

46
State.

47
Surveyor..

121

91

51

tion...

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