TAXATION AND REVENUE SYSTEMS—IOWA. 
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persons running a huckster’s wagon, or selling and distributing fresh 
meats, fish, fruit, or vegetables, nor to persons selling their own work 
or production either by themselves or employees; circuses and 
traveling shows, for each place outside the limits of a city or town, 
not to exceed $100; dog tax, $1 for each male and spayed female; $3 
for each female. 
Registering name of farm and description of the lands to which 
such name applies, $1. Cancellation of name, fee, 25 cents. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the method of equaliza 
tion are the same as for state and county taxes. 
Cities are assessment areas excluded from the town 
ship and county assessment areas, but are, practi 
cally, districts coordinate with townships. They pro 
vide their own assessors, whose duties are substantially 
the same as those of township assessors, and they may 
or may not use the assessment employed for state and 
county taxation. 
2. Rate— 
Fixed by the city council, but limited by statute as 
to maximum rate. 
3. Collection— 
Municipal taxes are collected by the county treas 
urer. 
B. POLL TAXES. 
Cities and towns have power to provide that all 
able-bodied male residents between the ages of 21 and 
45 years shall, by themselves or by substitutes, per 
form two days’ labor of eight hours each upon the 
streets, avenues, alleys, highways, or public grounds, 
commutable at not over SI.50 per day. For failure 
either to perform the work or to make such commuta 
tion payment, a penalty not to exceed $2 per day, or 
$4, may be required. 
In road districts the supervisor is to require two 
days’ labor on the roads of all able-bodied males be 
tween 21 and 45 years of age. The penalty for failure 
to work is S3 per day. Members of the Iowa National 
Guard and of fire companies are exempt from these 
taxes. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
Municipalities do not participate in the inheritance 
tax and have no special taxes on corporations. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
(See under County Revenues for provisions relating 
to tax on the sale of intoxicating liquors, of cigarettes, 
and the keeping of houses of ill fame.) 
Cities generally have power to license and tax hotels, restaurants 
and eating houses, auctioneers, peddlers, plumbers, billposters, 
itinerant doctors, junk dealers, scavengers, pawnbrokers, billiard 
saloons, billiard and pool tables, bowling alleys and shooting 
galleries, circuses, menageries, theaters, and shows. 
School Revenues. 
State funds.—There are two state school funds, the 
permanent and temporary. The permanent fund, the 
interest of which only can be appropriated for school 
purposes, consists of 5 per cent of the net proceeds of 
the sale of public lands of the state, which is paid to 
the state treasurer and apportioned by the state auditor 
among tho several counties, taking into consideration 
the amount of the permanent school fund in possession 
of and constantly loaned by the counties; the proceeds 
of the sale of 500,000 acres of land granted the state 
by an act of Congress in 1841; the proceeds of all in 
testate estates escheated to the state, and the proceeds 
of the sale of the sixteenth section in each township. 
The proceeds of all land sold and all sums due from 
escheats are payable to the treasurer of the county in 
which the lands or escheated estates are situated. The 
temporary fund, which is received and appropriated 
in the same manner as the income from the permanent 
fund, consists of fines, forfeitures, and the proceeds of 
the sale of lost goods and estrays. 
The state school moneys are distributed to the dis 
tricts in proportion to the number of youths between 
the ages of 5 and 21 years. 
County funds.—Under statutory provisions the 
county is required to levy a tax of not less than 1 nor 
more than 3 mills for the support of the common schools. 
The county may make an additional levy of not to 
exceed 2 mills for the support of county high schools. 
District funds.—The remainder of the school reve 
nues are raised by taxation in township school districts 
and in subdistricts. The amount to be raised is de 
termined by the school board or by vote of the district 
and is levied by the county supervisors. 
LEGISLATION AFFECTING REVENUE LAWS: 1913. 
For extension and improvement of state capitol grounds a special 
tax of one-half mill for the years 1913 and 1914, and for eight 
successive years thereafter there shall be a levy, to be fixed by the 
executive council, to yield $150,000 annually. 
A special tax of one-half mill annually for five years shall be 
levied for state institutions; counties may levy an additional tax of 
1 mill in case of a county hospital. 
Any temporary or transient merchant shall pay a county license 
fee of $200. 
All cities having a population of 5,000 or more may levy a special 
tax of not to exceed li mills per annum for fire-department purposes. 
Library tax increased from 3 to 5 mills in all cities and incor 
porated towns. 
The board of directors of any school corporation in which there 
is no free public library may contract with any free public library 
for free use of such library by residents of such school district, and 
may levy an annual tax not to exceed 1 mill for such purpose. 
A tax of not exceeding 2 mills may be levied by municipalities 
for the purpose of creating a fund for construction, etc., of public 
docks, this tax to be augmented by certain toll fees. 
The rate of tax for park purposes was raised from 2 to 2\ mills 
and the time for assessing the 1 mill tax for park improvements was 
extended to 1918. 
A tax not to exceed 2 mills may be levied in cities for purpose 
of improvements along river front.