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LAWS OF THE THIRTY-SECOND GENERAL ASSEMBLY.

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SEC. 3. 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 at Des Moines, Iowa. Approved March 19, A. D. 1907.

I hereby certify that the foregoing act was published in the Des Moines Capital, March 21, 1907, and the Register and Leader, March 22, 1907.

W. C. HAYWARD,
Secretary of State.

CHAPTER 62.

COLLECTION OF TAXES.

S. F. 61.

AN ACT additional to title seven (VII), chapter two (2), of the code, authorizing county treasurers to commence and prosecute ordinary actions at law for the enforcement of tax liens, and the collection of taxes in addition to all the other remedies now provided by law for the collection of taxes and for the issuance of a writ of attachment in certain cases without bond for the purpose of enforcing the payment of taxes whether due or not due, and collecting the same.

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

SECTION 1. Actions authorized. In addition to all other remedies and proceedings now provided by law for the collection of taxes on personal property, the county treasurer is hereby authorized to bring or cause an ordinary suit at law to be commenced and prosecuted in his name for the use and benefit of the county for the collection of taxes from any person, persons, firm or corporation as shown by the tax list in his office, and the same shall be in all respects commenced, tried and prosecuted to final judgment the same as provided by the code for ordinary actions.

SEC. 2. Statutes applicable-writ of attachment-damages. All the provisions of chapters one (1) and two (2) of title nineteen (19) of the code and acts amendatory thereto, are hereby made applicable to any proceedings instituted by a county treasurer under the provisions of section one (1) hereof, and a writ of attachment shall be issued upon the county treasurer complying with the provisions of said chapter, for taxes, whether due or not due, except that no bond shall be required from the treasurer or county in such cases, but the county shall be liable for damages, only, as provided by section thirty-eight hundred eighty-seven (3887) of the code.

SEC. 3. 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 10, A. D. 1907.

I hereby certify that the foregoing act was published in the Register and Leader and the Des Moines Capital, April 13, 1907.

W. C. HAYWARD,
Secretary of State.

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AN ACT to repeal section fourteen hundred and sixty (1460) of the code, relating to the statement by the auditor of state of the county treasurer's account with the treasurer of state.

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

SECTION 1. Repealed. That section fourteen hundred and sixty (1460) of the code, relating to the statement by the auditor of state of the county treasurer's account with the treasurer of state, be and the same is hereby repealed.

Approved April 13, A. D. 1907.

CHAPTER 64.

ROADS AND HIGHWAYS.

H. F. 342.

AN ACT to repeal section fourteen hundred and eighty-three (1483) of the code relating to roads and highways, and to enact a substitute therefor.

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

SECTION 1. Width of roads. That section fourteen hundred and eightythree (1483) of the code, be and the same is hereby repealed, and the following enacted in lieu thereof:

"Roads hereafter established, unless otherwise fixed by the board, shall be at least sixty-six feet wide, and in no case less than forty; within these limits they may be increased or diminished in width, altered in direction, or vacated, by pursuing the course prescribed in this chapter; provided, however, that said board may locate and establish consent roads, at its discretion, at a minimum width of not less than thirty feet." Approved April 1, A. D. 1907.

CHAPTER 65.

ENCROACHMENT OF STREAMS ON PUBLIC HIGHWAYS.

H. F. 376.

AN ACT giving certain powers to the board of supervisors in relation to the alteration or straightening of highways, and to prevent the encroachment of streams thereon, and to condemn land necessary for said purposes. [Additional to chapter one (1) of title eight (VIII) of the code.]

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

SECTION 1. Purchase or condemnation of land. The board of supervisors at any regular meeting shall have the power to purchase or provide for the condemnation of, pay for out of the county bridge fund, enter upon and take any land necessary for the purpose of preventing the encroachment of a navigable or non-navigable stream on a public highway, and for the purpose of straightening or altering a public highway when any such stream has en

LAWS OF THE THIRTY-SECOND GENERAL ASSEMBLY.

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croached thereon, or some other condition in the highway exists that would, in the judgment of the board, render it necessary or advisable to straighten or alter the same, and the proceedings for condemnation of land as contemplated in this act shall be in accordance with the provisions relating to taking private property for works of internal improvement.

Approved April 1, A. D. 1907.

CHAPTER 66.

LAYING OF WATER MAINS AND PIPES ON PUBLIC HIGHWAY.

S. F. 308.

AN ACT authorizing the board of supervisors to grant to municipalities the use of the public highway for the laying of water mains and pipes, and fixing the liability for damages arising from the construction thereof. [Additional to chapter one (1) of title eight (VIII) of the code.]

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

SECTION 1. Supervisors may grant use of highway-damages. Upon application to the board of supervisors of any county by any municipality for permission to construct its water mains and lay its pipes in the public highway from such municipality to its reservoir, the said board may grant the same upon condition that it shall not in any manner interfere with the public travel. The applicant shall be responsible for all damages that may arise from such construction, or from the same not being kept in repair. Approved April 13, A. D. 1907.

CHAPTER 67.

COUNTY ROAD FUND.

H. F. 404.

AN ACT to amend the law as it appears in section one thousand five hundred and thirty (1530) of the supplement to the code, relating to county road fund and how it is to be paid out.

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

SECTION 1. Road tools or machinery. That the law as it appears in section one thousand five hundred and thirty (1530) of the supplement to the code be and the same is hereby amended by inserting after the word "board" and before the word "for" in line seven, the following words: "for the purchase of road tools or machinery or"; and by inserting between the words "town" and "shall" in the tenth line of said section the words, "except such pro rata share as may have been expended by the board for the purchase of road tools or machinery".

Approved April 13, A. D. 1907.

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AN ACT to amend sections two (2), four (4) and five (5) of chapter fifty-three (53) of the acts of the Thirtieth General Assembly, in regard to motor vehicles.

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

SECTION 1. Registration fee. That section two (2) of chapter fifty-three (53) of the acts of the Thirtieth General Assembly be amended by striking out the last sentence of said section and inserting the following in lieu thereof: "The filing and registration fee shall be five (5) dollars, payable to the secretary of state."

SEC. 2. Fee for re-registration. That section four (4) of said chapter fiftythree (53) of the acts of the Thirtieth General Assembly be amended by inserting after the word "state" and before the word "and" in the second line of said section, the following:-"accompanied by the fee required in section two (2) of this act".

SEC. 3. Dealer's demonstration number-annual fee. That section five (5) of said chapter fifty-three (53) of the acts of the Thirtieth General Assembly be amended by adding the following thereto :

"Every dealer in motor vehicles may have issued to him by the secretary of state, a dealer's number, to be registered as such, which number, and also the number displayed on the back of the motor vehicle as provided in section six of this chapter, shall be preceded by the capital letter 'D', which number may, be temporarily used upon any motor vehicle owned by said dealer, or kept and exhibited for sale by him, when demonstrating its use on the public streets or highways, and not in use for hire. Every motor vehicle kept for hire shall have a separate, individual, registered number the same as if kept by the owner for private use. Every dealer in motor vehicles is hereby required to apply to the secretary of state on or before the first day of July of each year for a dealer's number and a dealer's permit to use the same, the annual fee for which shall be ten (10) dollars, payable to the secretary of state when the number and permit are applied for; provided, however, that a dealer may if he chooses register each motor vehicle in his possession separately and individually, in which event he shall not be required to take out a dealer's number. The same number may be re-assigned to the same dealer, but shall not be transferable to any other person, firm or company.'

Approved March 19, A. D. 1907.

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CHAPTER 69.

REPAIR OF STATE LINE ROADS.
S. F. 361.

AN ACT to authorize and direct boards of supervisors in the state of Iowa in counties adjoining and bordering upon the state line to meet the authorities in control and charge of the public highways in adjoining counties of other states and agree upon and assign the portion or part of each public highway upon the state line between such states to be kept in repair by the authorities in the state of Iowa and such other states. [Additional to chapter two (2) of title eight (VIII) of the code.]

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

SECTION 1. Supervisors to apportion work. The boards of supervisors of the various counties of the state of Iowa bordering upon the state line are

LAWS OF THE THIRTY-SECOND GENERAL ASSEMBLY.

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hereby authorized to meet the authorities in control and charge of the public highways in the adjoining counties of other states and agree upon and assign the portion or part of each public highway upon the state line between such states to be kept in repair by the authorities in the state of Iowa and such other states.

Approved April 13, A. D. 1907.

CHAPTER 70.

CORPORATIONS FOR PECUNIARY PROFIT.

H. F. 287.

AN ACT to amend the law as it appears in section sixteen hundred and ten (1610) of the supplement to the code in-relation to corporations for pecuniary profit.

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

SECTION 1. Approval of articles of incorporation. That the law as it appears in section sixteen hundred and ten (1610) of the supplement to the code. be, and the same is hereby amended by adding thereto the following:

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'When articles of incorporation are presented to the secretary of state for the purpose of being filed, if he is satisfied that they are in proper form to meet the requirements of law, that their object is a lawful one and not against public policy, that their plan for doing business, if any be provided for, is honest and lawful, he shall file them; but if he is of the opinion that they are not in proper form to meet the requirements of law, or that their object is an unlawful one, or against public policy, or that their plan for doing business is dishonest or unlawful, he shall refuse to file them. Should a question of doubt arise as to the legality of the articles, he shall submit them to the attorney general whose duty it shall be to forthwith examine and return them with an opinion in writing touching the point or points concerning which inquiry has been made of him. If such opinion is in favor of the legality of the articles, and no other objections are apparent, they shall then, upon payment of the proper fee, be filed and otherwise dealt with as the law provides. If, however, such opinion be against their legality they shall not be filed. Upon the rejection of any articles of incorporation by the secretary of state, except for the reason that they have been held by the attorney general to be illegal, they shall, if the person or persons presenting them so request, be submitted to the executive council, which shall, as soon as practicable, consider the said articles and if the council determines that the articles are in proper form, of honest purpose, not against public policy, nor otherwise objectionable, it shall so advise the secretary of state in writing, whereupon he shall, upon the payment of the proper fees, file the same and proceed otherwise as the law directs; but if the council sustains the previous action of the secretary of state in rejecting said articles, such decision by the council shall be reported to the secretary of state in writing, and he shall then return said articles to the person or persons presenting them with such explanation as shall be proper in the case. Nothing in this act shall be construed as repealing or modifying any statute now in force in respect to the approval of articles of incorporation relating to insurance companies, building and loan associations or investment companies." SEC. 2. In effect. This act, being deemed of immediate importance, shall take effect and be in force from and after its passage and publication in the

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