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in fact been complied with and the time for their fulfillment has expired.

In such cases the county officers are required to enter cancellation thereof on the proper records. Hereafter when taxes have been voted upon the inducement or promise offered on the part of the railroad company or any duly authorized agent thereof for any rebate or exemption from any tax or any part thereof, or any agreed price to be paid for the stock issued in lieu of said tax, or a division of said tax, or any portion or per centage thereof with any of the voters or tax-payers, as an inducement to procure said tax to be voted, such taxes are and shall be absolutely void.

Tax-payers may contract with a railroad company to pay their taxes in labor, or in material for its construction or supplies or money, in lieu of a payment to the county treasurer, and upon presenting a receipt from the railroad company or its duly authorized agent, the county treasurer shall credit the amount paid, which credit shall have the same effect as when paid to the county treasurer, except that laborer's liens upon the road shall not be affected thereby.


Chapter 163, Acts of the Twentieth General Assembly, requires all trains run upon any railroad of this State which intersects or crossex, or is intersected or crossed by any other railroad upon the same level to be brought to a full stop, at a distance not less than two hundred, nor more than eight hundred feet from the point of intersection or crossing of such road before such intersection or crossing is passed by such trains. Every engineer, for violation of the above law, shall, for each offense, forfeit to the school fund one hundred dollars, and the corporation shall forfeit two hundred dollars to the school fund, to be recovered by action in the name of the State, for the benefit of the school fund.


Section 1, chapter 186, Laws Twentieth General Assembly, provides that all levees built by taxation under the drainage laws shall be under the control of the board of supervisors of the county in which situated, and they shall have power to grant the right-of-way thereon to any railway company that will maintain the same while used for railway purposes, provided the steps for condemnation and payment therefor contained in chapter 4, title 10 of the Code, shall first be taken by said company; provided further, that the county shall not be required to keep up such ditches or levees.


Chapter 188, Laws Twentieth General Assembly, section 6 (six) provides that when any railroad crosses the land of any person or persons. who desire to drain the same for any of the purposes set forth in the act, such parties shall serve a written notice on the nearest station agent giving the starting point, route and termination of such drain or drains, and if such railroad company neglect or refuse, for thirty days, to dig across its right-of-way a drain of equal depth and size of the one dug by the party who wishes to drain his land, then the party who desires to drain the land may proceed to dig such drain, and the railroad company shall be liable for the cost of the construction of such drain, to be collected in any court having jurisdiction.


Chapter 190, Laws of the Twentieth General Assembly provides, that any railway company owning or operating a completed line of railway in the State of Iowa, shall have power to condemn lands for necessary additional depot grounds in the same manner as is provided by law for the condemnation of the right of way; provided that the company shall first petition the Railway Commissioners, who shall give notice to the land owner and examine into the matter, and report by certificate to the clerk of the Circuit Court in the city in which the land is situated, the amount and description of the additional lands necessary for the reasonable transaction of the business, present and prospective, of such railway company. Whereupon said railway company shall have power to condemn the lands so certified by the Commissioners.



Joint Resolution No. 4, of the Twentieth General Assembly, declares that the interests of the people of Iowa and the country require that the National Congress assume the power granted in the federal constitution of regulating commerce between the States, by the prompt enactment of laws regulating and controlling the transportation of freight and passengers on all lines of railroad within the United States engaged in inter-State commerce; that discrimination in charges should be prevented, and such charges limited to the pasment of a rate of income on the actual cost, in money of the standard coin value, of the several lines of railway.


Joint Resolution No. 9, of the Twentieth General Assembly, declares that where the terms of land grants have not been complied with, the unearned lands should be resumed and opened to actual settlers.



Commissioners. E. G. MORGAN,


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