Download or read book The Western Jurist Volume 13 written by William Gardiner Hammond and published by Rarebooksclub.com. This book was released on 2013-09 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1879 edition. Excerpt: ...topic there is a foot-note, containing an index to the same subject in the first volume, so that a ready reference thereto can be made. Under the head of "Banks" the author has given us, in connection with the digests of the decisions, copies from the United States Revised Statutes involved therein. It is a large royal octavo volume of about eight hundred pages, and, in addition to the body of the work. it contains a table of cases digested, and a full index of subjects with references. 1. Penalties: taxes on personal property/.--The board of supervisors, under chapter 29, Fifteenth General Assembly, may remit the interest and penalties of the taxes on personal property levied under Code, section 84-5, after four years from the time they are levied, where there has been a neglect of the treasurer to collect them by distress and sale of the personal property, or the real estate upon which they are a lien, during that time. 2. Constitutional law.--Chapter 29, Fifteenth General Assembly, is not in conflict with article 3 of the Constitution of Iowa, which prohibits special laws for the assessment and collection of taxes. Such a law is not a special law. 3. Public policy: penalties-.--Such statute is not in contravention of public policy as to encourage delinquencies, as the delinquencies result from the neglect of the olficers to collect the taxes, and not the statute itself. BOOK REVIEWS. THIS is a compilation containing about one hundred pages, and contains every provision of the Iowa statutes in respect to the duties of constables, with forms for returns of service of papers, and general directions in respect to every duty which may. under the statute. be devolved on constables. Such a work is very desirable. for that it...