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TAXATION AND REVENUE SYSTEMS—IOWA.
company, 50 cents; copy of papers, 25 cents per folio; affixing seal,
$1; certificate for publication of foreign company, 50 cents. Mu
tual, fire, tornado, and hailstorm assessment insurance associations
pay the same fees for annual reports and annual certificates of
authority.
Examination of banks: Paid-up capital $25,000, fee $15; $25,000
to $50,000, $25; $50,000 to $100,000, $35; $100,000 to $150,000, $40;
over $150,000, $50.
Associations, corporations, etc., except building and loan associa
tions and insurance companies, and associations which issue stock
on the partial payment or installment plan shall pay to the auditor
of state for certificate of authority to do business, $25; for each annual
renewal, $10, and the same fee fbr examination as is paid by insur
ance companies.
Examination of stallions, jacks, and pedigreed or registered
stock, $1; certificate of transfer, 50 cents.
Fishing license ha state boundary rivers: 500 feet of seine, $10;
for each pouiad net having more than 100 feet lead on each side,
$4; for each pound net having less than 100 feet lead on each side,
$1; bait net, dip net, etc., 50 cents; 300 lineal feet of trammel net, $5.
Registered nurse: Application for examination, $5; if successful,
an additional fee of $1 for license; license fee of $10 for one registered
hi another state.
Maternity hospital: Permit to conduct, $25; inspection of busi
ness, $5.
Osteopathy: Examination, $10; registration, 50 cents.
Board of optometiy examiners: Examination, $15; fee of exemp
tion, $10.
Inspection of hotels: Twenty rooms or less, $4; over twenty
rooms, $8 annually.
Embalming: Examination, $5; license, $1; renewal annually, $1;
embalmer registered in another state, which state has similar requhe-
ments for qualifications, and recognizes the license of this state as
sufficient qualification to practice, license, $10; local registration
also required.
Veterinary, medicine, surgery, and dentistry: Examination, $15;
registration fee, $5.
State license to sell milk in any municipal corporation other than
for manufacturing use, $1. License fee to operate milk tester, $2.50.
School teachers’ certificate, $2; diploma, $5; renewal certificate
of specified classes, $5 for life certificate.
For aid and support of an institute for training of teachers for
rural schools a fee of $1 is to be paid for graduation.
Teachers’ certificate for county high school: Examination fee,
$1; registration fee, $1.
Inspection of passenger boats on inland waters: Sailboat, $1;
steamboats, 20 passengers or less, $5; more than 20 passengers, $10;
license of pilot or engineer, $3.
Inspection of nursery stock, not less than $5 and not more than
$15, according to amount hispected.
Examination of mine inspector, $2; certificate, $2.
Fee of 10 cents per barrel to be collected by petroleum inspector
and paid to secretary of state.
License to hunt: For resident, $1; nonresident, $10.
Fees hi settlement of estates: Estate valued at $3,000 or less, $3;
between $3,000 and $5,000, $5; $5,000 and $7,000, $8; $7,000 and
$10,000, $10; $10,000 and $25,000, $15. For each additional $25,000
or major fraction, the further sum of $10.
F. THE INCOME TAX.
There is no income tax in Iowa.
County Revenues.
A. GENERAL PROPERTY TAXES.
1. Base—
The property included and the method of assessment
and of equalization are substantially the same for
county as for state taxation.
2. Rate—
The county boards of supervisors fix the rates for
the several purposes. For ordinary county revenue
the rate is limited to not more than 6 mills in counties
having a population of less than 20,000; in others not
more than 4 mills, unless by popular vote, in which
case it is not to exceed 6 mills.
Other levies authorized are:
For the support of common schools, not less than 1 nor more, than
3 mills; for bridges, not more than 5 mills (to be levied on property
outside of cities of the first class); for relief of United States soldiers,
sailors, or marines, 1 mill; for establishment of county hospital, 2
mills; for grading and building roads outside cities or incorporated
towns, not to exceed 2 mills; for court expense fund, not to exceed
3 mills; and for support of poor, 2 mills.
3. Collection—
County taxes are collected in substantially the same
manner as are state taxes.
The board of supervisors has power to remit the
taxes in whole or in part for property destroyed by fire,
tornado, or other casualty provided the losses are not
covered by insurance and that such property has not
been sold for taxes or the taxes have not been delin
quent for 30 days.
When taxes have become delinquent and the owner
of the property has moved into another county, leaving
no property behind, out of which such taxes may be
made, the amount of taxes due is certified to the treas
urer of the county in which the owner resides or has
property, and is collected in the same manner as other
taxes with an additional penalty of 20 per cent. The
taxes so collected are remitted to the original county
of levy, but the 20 per cent penalty is retained by
the county collecting it.
B. POLL TAXES.
There is a county poll tax of 50 cents on each male
resident over 21 years of age.
C. AND D. INHERITANCE AND CORPORATION TAXES.
There are no county inheritance or special corpora
tion taxes.
E. BUSINESS TAXES, LICENSES, AND FEES.
The manufacture or sale of intoxicating liquors is
regulated under what is known as the “ mulct tax ” law,
by the terms of which $600 is collected annually from
all dealers in intoxicating liquors. The receipts are
apportioned equally between the county and munici
pality within which the place of business is located.
There is also a tax of $300 per annum on the sale
of cigarettes and on the maintenance of property used
for immoral purposes, the receipts being distributed
in the same way as those from the liquor tax.
Peddlers oustide of a city or incoi-porated town pay the following
annual license fees: On foot, $25; each 1-horse conveyance, $50;
each 2-horse conveyance, $75, not to apply to persons selling at
wholesale to merchants, nor to transient vendors of drugs, nor to
