pg 145

Local government is an interesting study in itself, and one to which the sovereigns and tax-payers ought to devote, occasionally at least, a few moments of silent, prayerful, and, where possible, intelligent consideration. This consideration ought to be approached with a feeling composed of three parts of patriotism, or public spirit, to one part of selfishness, and one of economy. With many individuals parsimony would be the more appropriate word, but economy sounds better. If this problem is approached in the proper spirit, we will perhaps all agree that the people ought to have the best and most efficient local government which their necessities demand and their circumstances justify, and that this government should be obtained as economically as possible. It is not meant by this that we should have the cheapest government, regardless of quality: but that we should get the very best government at the least cost. Most people will agree to this in the abstract, but will take neither thought nor pains to put it in force. Perhaps a study of the county finances will bring this matter more closely home to the people, because their pocket-books are affected. It is with this thought that we have been induced to depart somewhat from the beaten path of county histories, by collecting information drawn from our tax levies and expense registers. It may be interesting, if not a little startling, to learn that less than forty years ago when we had in the county practically the same population as we have now (to be exact, just 22 more), our total tax list for all purposes, including state, county, school, municipal and road, amounted to $84,129.36, while for the past year of grace it was $208,175.49. Of the tax levied in 1873, $14,078.15 was Air Line Railroad tax, which, for purposes of comparison should be deducted, and this would show an increase of $137,000 in the current taxes of the county in less than forty years with the same number of people. The mere fact of this enormous increase does not of itself indicate that the local government we are getting now is not worth what it costs us, but it ought to serve to put us upon inquiry, and to cause us to study the conditions now existing and to see where, if at all, savings can be made. It would be a difficult matter to make those who are familiar with affairs as they existed forty years ago, and as they exist today, believe that our local government is worth three times as much to us now as it was then.

Our school tax in that time has grown from about $35,000.00 to $78,000.00, though it is as certain as it is lamentable, that the schools on the average are ...

pg 146

... not a penny's worth better than they were then, and in most cases are of less practical value. But in this, as in other cases of governmental imperfections, we may console ourselves with the thought that the people rule, and that they really are not entitled to any better or more economical school system than they want, and that the people of this state have recently been quite pronounced in their adherence to a system which puts ten million dollars a year and the educational chances of a half million children in the keeping of an unorganized and uncaptained army of forty thousand school officials, none of whom are required to have, and most of whom do not have, any special qualifications for such work. We have in this county a superintendent of common schools, it is true, but the law practically limits his power to visiting schools and scolding school Ma'ms, while the real control of school affairs is exercised by 244 officials in about fifty-seven different ways.

If this be a wise and logical system in regard to our school affairs, why not turn our general county affairs over to the management of 244 men?

It is proper to observe also, that the greater part of this increase of $137,000 in our total county tax list from 1873 to 1910, is not, as many fondly believe, due to the increase in state taxes. The state tax levy in Louisa county during the period above mentioned, has only increased $9,025.32, thus leaving $128,000 of this increase to be accounted for in some other way.

It would also be interesting to know just how many thousands of dollars have been expended, or rather wasted, in the payment of road taxes in this county during the seventy-five years of its existence. We are now paying $17,000.00 a year for the privilege of using the roads in dry weather,—a privilege which we would have, if we only paid enough road tax to keep up the few bridges which are not cared for out of the County Bridge fund.

Another subject worthy of attention is as to the number of our county officials. It is not long since a leading business man of the county remarked that the county business could be done by two competent officials, each with a competent deputy, fully as well as it is now done, and at a considerable saving. He instanced the fact that there were several banks in the county, which each did a much larger amount and volume of business in a year than the county business amounts to. Perhaps if he had known that it has cost the county over $1,700.00 in the past six years, and $600.00 in the past year to investigate its county officials, he would have been strengthened in his opinion. It is hard to escape the conclusion that if this expenditure was necessary, the system which makes it so, is wrong; and of course, if it is unnecessary, the wrong lies in the expenditure itself.

In the early years, when the sheriff's office was not a very lucrative position, he was made county assessor. Now, the sheriff has the least to do of any of our salaried officials, and gets much the best pay, while our assessments in the county are made by nineteen different assessors in nineteen different ways.

It goes without saying that these suggestions will not be popular in some quarters; and it may be that they are too radical. They will accomplish their purpose if they set even a few people to studying these matters for themselves.

As we have already seen, the first body which had charge of our county affairs was the Board of Supervisors, but its powers were somewhat limited. Our next governing body, so to speak, was the Board of County Com...

pg 147

... missioners or as it was sometimes called, Commissioners' Court, consisting of three members. This Board of Commissioners held sway from 1838 to 1851. At that time the people of the state seemed to have become dissatisfied with the county government as administered by three commissioners, and when the laws were revised provision was made in the Code of 1851 for a County Judge. The County Judge was made, by law, the accounting officer and general agent of the County and was invested with the powers which had been exercised by the three commissioners and the Probate Judge. This County Court continued until 1861 when another change was made by which the affairs of the county were to be controlled by a Board of Supervisors consisting of one from each township; in this county the new board, therefore, was composed of twelve members.

In 1870 another change was made by which we went back to the system of three supervisors, and that has continued to the present time.

In these days when so much is being said about referendum, it is well for us to remember that under the County Judge system of governing county affairs, provision was made for the submission of a great many questions to a vote of the people. There was also provision made in some cases for an appeal to be taken from the decision of the County Judge to the people at the ballot box; this right was exercised in one case at least, in this county, in regard to the Wapello Ferry franchise. It may be that the people in their wisdom will some day return to the County Judge system, or to something of that kind. In this county we had but three County Judges, the first was Wright Williams, the next Francis Springer and the last Joseph L. Derbin. Judge P. M. Casady of Des Moines, who was one of the ablest and most successful of our Iowa pioneers, in an article upon Judge Springer read by him before the Pioneer Law Makers Association in 1900, referring to the fact that Judge Springer had been County Judge of Louisa county, said: "The office of County Judge of Louisa county was a very important one. At the time Judge Mason was County Judge of Des Moines county, Judge Johnstone was County Judge of Lee county, three prominent and well respected men having charge of the county business of their respective counties. If such men had continued in office, the County Judge system would not have become unpopular."

It is hard to form a judgment from the history of Louisa county, as to which particular system would be the best. In the last analysis, it probably depends more upon the men who hold the offices and who are entrusted with the people's affairs, than it does upon the name or character of the office or the number of officers. In this respect we may agree with Pope as expressed in the latter part of the following lines:

"For modes of faith let graceless zealots fight,
His can't be wrong, whose life is in the right;
For forms of government, let fools contest,
That which is best administered, is best."

A complete list of all our county officials so far as there are any records to show of their existence, will be found in the preceding chapter. Something of the manner in which they have transacted the county business at various times ...

pg 148

... and of the expenses incurred and taxes levied, may be learned from the following financial items which we have taken somewhat at random. It would be impossible to give all the financial transactions of the county, and we have made no special selection except as to the period during which the Air Line Railroad taxes were being paid. We have given account of all the taxes for all of the years during which that tax was paid, covering the period from 1869 to 1879. The items for this period, and for the earlier years, are given because of their historic interest; those of later years are given because they are thought to be of importance from an economical, as well as a historical standpoint.

The first financial item we find is in an old book which has nothing on the outside, or on the fly leaf to indicate what it is, but which appears to be the beginning of a sort of cash account of Louisa county. The first item is dated May 15, 1837, from which it appears that the county received $28.50 from William H. R. Thomas.

The next item is November 2d of the same year and shows the receipt from William H. Creighton, collector of the county, $380. This was probably from poll taxes. These two items make a total of $408.50, and on the following page and one or two subsequent pages appear payments made out of this fund. There are payments of sums ranging from eighty-five cents to $2.70, to the various grand jurors and petit jurors, also payment to Samuel Smith, sheriff, of $10 for summoning the grand jurors and $3 for two days' attendance on court. This payment is under date of May 15, 1837. Z. C. Inghram, clerk, was allowed $10 for stationery, and William H. R. Thomas was allowed $1.50 for two days' attendance on court.

Under date of November 2, 1837. are the following items of payment: William H. R. Thomas, deputy sheriff, $12.25; Z. C. Inghram as judge of election one day, $1 ; J. S. Rinearson, clerk of the board, $2; I. H. Rinearson. $40, as assessor. Then there are payments to William Milligan of $5 and to Jeremiah Smith of $5 and to William Kennedy of $4.87. The payments to Milligan and Smith are undoubtedly for their services as members of the board of supervisors and the payments to William Kennedy was doubtless for his services as clerk of the board and township clerk.

The first treasurer's report found on the file is a very brief document. We quote it in full: "To the board of county commissioners, a true statement of all the moneys received and of all the moneys received and disbursed by me since the October term of A. D., 1838.

       Received into the county treasury, $82.15.
       Paid out, $7.50.
       April the 3d, A. D., 1839
       Hiram Smith, Treasurer.
       L. C. I. T."

On the files is a paper said to be an "exhibit of the receipts into the county treasury of Louisa county since the 1st of January, 1839," and it shows receipts for fines and for licenses from stores, groceries and ferries up to January 6, 1840, of $291.31'4, and from county revenue paid in as per treasurer's receipt, $507.87^, a total of $799.18^. The same paper also gives an exhibit of the expenditures of the county since the 1st of January, 1839, as follows:

pg 149

To cash paid County Coms, for services as a board doing County business	$ 202.37 1/2
To cash paid clerk of District Court for official services, furnishing stationery for his office, etc.	169.00
To cash paid clerk to commissioners board for official services, furnishing stationery for the use of his office, etc.	160.37
To cash paid Shff. & Deputies for official services	186.83
To amt. paid Grand and Petit Jurors	281.04
To amt. paid Judges & Clerks of Elections	42.00
To amt. paid Witnesses for attendance before District Court, etc.	38.63 1/2
To amt. paid Const, in attendance before court	15.00
To amt. pd. house rent for holding District and County Courts	76.00
To amt. paid prosecuting Atty	47.69
To amt. pd. chn. bearers and staker in surveying out Wapello	23.00
To amt. paid crier of court	9.00
To amt. paid justice fees, etc.	5.80
To amt. paid assessor of taxes	57.50
To amt. paid coms, surveyor chn. and marker for surveying territorial roads, etc.	103.31
To amt. paid Recorder for Recording Town plat clerking, sale of lots in Wapello, etc.	10.00
County roads, etc.	9.00
	$1,434.55

We find another interesting document from which it appears that the poll taxes in those days were fully as hard to pay as the heavier taxes of the present time. On July 9, 1840, C. M. McDaniel, collector, filed a schedule of the delinquents for the year 1839. We give the names and amounts:

"Samuel Chaney Sr	$1.12		Albert Morgan	1.00
W. H. Sheldon	1.00		Charles Hill	1.65
John Fleming	1.00		John Swair	1.00
George Emerson	1.00		Moses H. Reed	1.00
Robert Knox	1.00		John Creighton	1.00
James Williams	1.00		Anthony Thrasher	1.00
Alhanon Sebriel	1.62 1/2		John McGowin	1.32
Bishop Stephens	1.32 1/2		R. F. Slaughter	1.00
Charles Ristien	1.00		William Bevins	1.00
John Payton	1.02 1/2		James Majors	1.50
Jacob Holbrook	1.00		G. W. Barr	1.91
John Alloway	1/32 1/2		Alexander Smith	1.10
Benjamin C. Maxon	1.00		Eliphelet Chapman	1.00
Nathan Blevins	1.00		Angelo Driskell	3.73
William Mooney	1.00		Halcom Jonson	1.20
Joshua Steam	.56 1/4		Jacob Wren	1.50
William A. Dexter	1.00		Joshua Adams	1.00
Isaac Johnson	1.74 1/2		Samuel Bartimus	1.00

pg 150

E. A. Badgers	1.00		Jarred Lewis	1.00
Zachariah Easton	1.00		George Faxon	1.00
Joseph Jeffreis	1.00		J. W. McClewain	1.00
William Hendrix	1.00		John Ecker	1.51.1/2
David M. Hanson	1.84 3/4		A. J. Stark	2.55
Jacob Martin	1.00		Esquire Boyers	1.50
Thomas Knopp	1.51 1/2		Lewis Nicewonger	1.07 1/2
Charles Woodworth	1.00		J. C. Brown	1.00
Loring Hows	1.32 1/2		Joseph Bigger	2.17 1/2
Samuel Buel	1.24		A. Beard	1.07 1/2
William Mustien	1.74		William H. Gordon	1.00
Auston Bond	1.00		Joseph Coder	1.00

We have given the spelling in the above schedule where we could make it out. There are a number of mistakes that will be apparent to almost any one. The name given in the schedule as Alhanon Sebriel may have been intended for Elhanon Siverly.

In addition to the foregoing names the schedule contains the list of taxes illegally assessed, being poll taxes assessed against persons over sixty years of age. There are six of them assessed at a dollar each, namely: Sylvanus Cary. Aaron Chamberlain, Richard Slaughter, Elisha Searl, Abram Adams, Sr. and John Gilliland.

The first tax levy was made by the board of county commissioners on July 3, 1839, when it ordered the levy of a tax of five mills on the dollar and a poll tax of one dollar per head on every male white inhabitant over the age of twentyone. On August 1, 1840, the tax levy was five mills on property, and the poll tax seventy-five cents on each qualified voter under fifty years of age. On January 6, 1841, the following exhibit of the county's financial affairs was made:

"By amt. of Receipts into the Treasury for fines assessed, Store, Grocery & Ferry Licenses	$224.19 1/2
By Amt. of Treasurer's rect. for tax assessed for 1839	214.37 1/2
By Amt. Revenue in part of the Revenue assessed for 1840 as per Treasurer's rect	887.65
	$1,326.22

The Expenditures of the County in the above period are as follows, to wit:

"To Cash paid County Coms. for services as a Board doing County business	$178.50
Cash paid Sheriff for official services	249.68 3/4
Cash pd. Clk. of District Court for official services	200.74
Cash paid Clk. to Coms. Board for official services	154.34 1/2
Cash paid assessor of Taxable property	121.00
Cash pd. Grand Jurors	422.68
Cash pd. Petit Jurors	661.08 1/2
Cash pd. Judges & Clks. of Election	45.80
Cash pd. witness before District Court	39.07
Cash pd. Constables	69.00

pg 151

Cash paid Prosecutor	50.00
Cash paid Crier of Court	18.00
Cash pd. Road Comr. Etc.	161.37 1/2
Cash pd. house rents for Court & Jury	50.00
Cash for books & stationery for the various officers entitled thereto	54.50
Cash pd. on publick buildings &c	45.50
Cash for furniture for Clks. office	35.O0
Cash pd. illegal assessments	24.00
Cash expended on Co. property	16.00
Cash pd. Co. Treasurer	14.41
Cash for Court house stove	48.25
Justices fees	1.31 1/2
Furniture for Coms. Clk	7.29 1/2

The receipts of the county for the year 1842 were $2,090.83 1/2, nearly all of which was from the collector on the assessment roll of 1841, being we suppose on the tax levy of 1840. We note, however, that there was paid in that year for grocery license $25 and on fines for breaches of the peace, $41, and a few small items for ferry license, etc.

Among the assets of the county given on the treasurer's statement for 1842 are the following: Promissory notes against sundry persons considered responsible, given for town lots in the county seat in the year 1839, the legality of the collection of which is a question now pending in the supreme court of this territory, such notes amounting in principal and interest to $2,038.57, also on hand for the sale of lots subsequent to said sale of 1839, notes against sundry persons amounting, including principal and interest, to $434.89. Also the county orders on hand taken in payment for county lots which orders the county holds against the treasury, $681.05. The expenditures of the county are given at $1041.35 Ό as follows:

"To amount paid to Co. Commissrs. for A. D. 1842	$ 102.00
To amount paid to Clk. of Dis. Court for services in civil and criminal cases, stationery, etc	27.63
To amount paid to John Gilliland Clerk of the Co. Com. Board for services as clerk for 1842	117.80 Ό
To amount paid to C. M. McDaniel Sheriff for fees in certain criminal and civil cases, 1842	99.37 1/2
To amount paid to C. M. McDaniel as Collr, for 1841	165.48
To amount paid to Wm. H. R. Thomas, Assessor, for 1842	75.00
To amount paid to Appraisers of Town property	10.75
To amount paid to Collector for money collected by mistake for 1842	4.00
To amount paid to R. P. Lowe as prosecutor for the years 1841 and 1842	225.00
To amount paid to Bailiffs for attendance before Dis. Court for 1842	30.42
To amount paid to Sundry persons for wolf scalps for 1842	67.00
To amount paid to John Drake for fuel for Court Room	0.75
To amount paid to Chas. Ristine for furniture for office of Clk. of the Dist. Court	10.00

pg 152

To amount paid to P. Swigart for furniture for probate court	15.00
To amount paid to J. S. Rinearson for furniture for Recorder's office	7.00
To amount paid to Sundry persons for illegal assessments	19.82
To amount paid to N. I. & C. M. Ives for error in judgt. in their favor against County	48.07
To amount paid to Alexr. Finley for making returns of election	1.00
To amount paid to Jacob Mintum for services as Clerk of election	11.00
To amount paid to J. S. Rinearson for stationery for Recorder's office for '42	6.87 1/2
To amount paid to G. F. Thomas for stationery for '42	1.50
To amount paid to Geo. L. Coe for hauling lumber &c.	2.00
To amount paid to J. W. & E. Isett for stationery furnished Clk of Dis. Court for 1842	3.87 1/2
	$1041.35 1/4

The case referred to as then pending in the supreme court was a case of James M. Clark against John O'Laughlin, reported in 1st Morris Reports, Page 375. James M. Clark, plaintiff, was the commissioner appointed to sell the town lots in Wapello belonging to the county. The case was originally tried in June, 1842, in the Louisa county district court before Judge Joseph Williams, who rendered judgment for the defendant on an agreed statement of facts. Edward H. Thomas and Ralph P. Lowe were the attorneys for the plaintiff and Learned, Grimes & Wood, of Burlington, were the attorneys for the defendant. The suit was on two promissory notes given by O'Laughlin as part payment for certain town lots in Wapello. It appears that Commissioner Clark gave O'Laughlin a bond for a deed reciting the sale to O'Laughlin of certain town lots for the sum of $318 and acknowledging receipt of one-eighth of the money and the giving of three notes for $92.75, each payable in six, twelve and eighteen months from the date of the sale, that being June 18, 1839. The bond was conditioned that these notes be paid when due, then on payment of the last note O'Laughlin should have a deed for his lots, but should he fail to pay either or both the first two notes when due, he should pay twenty per cent on the money due until it was paid and should he fail to make full payment of all the notes when the last one became due, with interest as aforesaid, then the lots should revert to the county and the purchaser should forfeit what he had paid on the lots. Suit was on the first two notes. The matter at issue is thus stated by the supreme court: "The only question in the case is to determine the legal effect of this contract. Had the defendant the right to forfeit all he had paid, and thus exonerate himself from further liability; or was the enforcement of the forfeiture left to the option of the plaintiff? We think the latter is clearly the case. . . . The defendant gave his promissory notes absolute on their face, which, by the law of this territory, might be negotiated, and in the hands of an assignee would at all events, have been collectible. That fact of itself would seem sufficient, in the absence of contrary proof, to show that the defendant intended to bind himself absolutely to pay the money." The decision of Judge Williams was reversed and it was held that the notes given for the Wapello lots at the sale in June, 1839, were binding.

pg 153

It seems that in 1844 there was trouble about the collection of taxes, for at the May session of the county commissioners in that year, William J. R. Flack, collector, was ordered to advertise a sale of land for unpaid taxes and to begin the sale on June 27th. However, at the July session of the board it was ordered that Collector Flack have until the 1st of January, 1845, to collect the taxes and that he offer the lands of delinquents for sale on the second Monday of December. The tax levy which up to this time had been five mills each year on county property, was, at the July session in 1844 made four mills for county purposes, with a poll tax of fifty cents on each male person over twenty-one years; and a road tax of ten cents on each dollar of property assessed, and a territorial tax of a half mill on each dollar.

We find the reports of Collector Flack for these tax sales, the first of the kind ever held in the county, and they are of interest for that reason. The first report covers the land sales for taxes of 1843, held on the 28th and 29th of June, and the 1st of July, 1844, for the sale of seven different tracts of land all assessed to persons who were named as non-residents or described as unknown owners. The total county tax on all this property was $8.~8}4, the territorial tax was forty-four cents and the additional costs were $3. At this sale all but one of the tracts were sold to Edward H. Thomas, the other being sold to Samuel Townsend. The report of the sale held on Monday and Tuesday, the 9th and 10th days of December, 1844, for the taxes of 1842 and 1843 shows the sale of seven tracts aggregating six hundred and forty acres, the total tax of which was $10.37, and the costs $2.62 1/2. All these tracts were sold to Edward H. Thomas.

We copy in full the statement of the receipts and expenditures of the county tor 1844, compiled on January 1, 1845:

"Received from Geo. F. Thomas, Co. Revenue for the year 1844	$543.81 1/4
Reed, of same for Territorial tax for 1844	59.68 1/2
Reed, of Wm. J. R. Flack for Co. taxes due for 1842-3	1199.40 3/4
From same for Territorial tax for 1842-3	50.00
From Wm. H. R. Thomas Co. Revenue for 1843	300.16
Territorial tax	20.33
Ferry Licenses—
Messrs. Todd & Brown	3.00
E. C. Whipple	3.00
Wm. L. Toole	1.00
Grocery Licenses
Geo. Helbig	30.00
A. Dressier	30.00
License to sell clocks—
Ira Brown	7.50
Cash reed, on Acct. of Estrays	8.50
Cash reed, on Acct. of fines	10.00
	$2272.39 1/2

pg 154

Expenditures

County Commissioners—
Wright Williams	$39.50
Spencer Wilson	40.00
Merit Jamison	40.50
J. R. McGannon	5.00
John Gilliland, Clk. of Co. Commisrs	159.18 1/4
Z. C. Inghram Clk. of Dist. Court for services &c	28.00
Geo. L. Thomas, Treasurer, for services	182.14 1/2
Wm. H. R. Thomas	93.00
Constables for services at District Court	9.00
Expenses for the Court House	2.37 1/2
Talesmen on Petit Jury	11.00
For Surveying and other expenses on Roads	21.25
For Wolf Scalps	106.50
Co. Recorder J. S. Rinearson for stationery	3.00
Stationery for various County Officers	14.34
Assessors—
J. S. Morrison, Columbus City Township	26.00
James Helverson, Florence	21.00
Joseph Burr, Grandview	20.00
John Benson, Jefferson	20.00
Geo. W. Messick, Fredonia	20.00
Jas. W. Isett, Wapello	21.00
District Prosecutor—
Edward H. Thomas	175.00
Francis Springer	10.00
L. D. Stockton	10.00
Jacob Milligan for notifying coms. &c	1.50
For taking acknowledgmt. of deeds	.87 1/2
For guarding a prisoner	4.00
Judges of Elections	29.90
Clerks of Election	22.60
Witnesses in Criminal Cases	17.08
Sundry expenses for paupers	13.50
County furniture	0.75
E. H. Thomas bal. on old account	2.65
Amount of Expenditures	1170.65 1/4
Paid out for free ferry	114.75
Assets of Louisa County	$1285.40 1/4

Notes on hand given for lots upon the Co. qr. sold (some doubtful) amounting to 2465.54 County Revenue uncollected & due for the year 1843 Ditto for 1844 1569.99 Town lots (value unknown) 5182.67

pg 155

INDEBTEDNESS OF LOUISA COUNTY.

Amt. of Judgmt. Ives &c. vs. County	$836.09
Territorial Tax vs. County	198.36
County Orders outstanding say	50
Amt. of assets over indebtedness exclusive of Town lots unsold	4098.22

Recapitulation.

Receipts of Louisa County for 1844	2272.39 1/2
Expenditures for 1844	1285.40 1/4
Excess of receipts over expenditures	$ 986.99 1/4

Following is the receipt of Treasurer Thomas for the tax list of 1845:

"Received August 18. 1845, of the Board of Commissioners for Louisa county Iowa Territory six several abstracts of the assessment rolls of the several Townships in said County for collection of the Taxes therein charged for the year 1845 amounting to, in County Tax eighteen hundred and sixteen dollars 29 ½ cents and Territorial to Two hundred and four dollars and 33 1/2 cents. In all Two thousand and twenty dollars and sixty-three cents.
               George F. Thomas,                 Treasurer & Exofficio Collector of Louisa County, I. T."

On the 21st of January, 1846, Treasurer Thomas made a complete statement of the condition of the county treasury at that date. It is a lengthy document and is in the handwriting of Francis Springer. The receipts since January 1st, 1845, are given as follows:

From William J. R. Flack collector for the year 1843	$64.85
From William J. R. Flack in county orders	181.81
Taxes collected by the treasurer in 1845 on the tax list of 1844	989.44
Penalties on delinquent taxes	74.75
Taxes of 1845 collected	390.85

Various other items on ferry licenses and notes for town lots in Wapello bring the total receipts up to $829.20. The report shows also that the treasurer had paid on judgment to Kirkpatrick & Company against the county $470 and to the territorial treasurer $65, and had taken up county orders amounting to $1,026.17.

The report then gives in great detail the assets of the county which we summarize as follows:

Outstanding county and territorial taxes	$2,417.23-1/4
Cash in treasurer's hands	339.84
Notes for lots in Wapello	1,843.88

pg 156

Concerning these notes it is said: "The above notes were all given for lots in Wapello and may be considered available (though not perhaps for the whole amounts due) because they are liens upon lots. It is also said that there are one hundred and thirty unsold lots in Wapello, the average value of which is $20, making for this last term $2,600.

There are also given a few accounts on individuals due to the county, amounting to $55.62 1/2, which makes the total assessment of the county $7,256.58 3/4, and its liabilities are stated as follows:

Due S. M. Kirkpatrick & Company on judgment	$712.11
Due the territory	247.54
School money	71.81
Total liabilities of the county	1,031.46

The county receipts for 1846 given in Treasurer Thomas' report of January 1, 1847, amounted to $1,922.76, the principal amounts being from collections on the tax lists of 1844, 1845 and 1846. The report shows county orders taken up by the treasurer amounting to $1,184.08, and the payment of $480 on the Kirkpatrick judgment and the payment to Francis Springer "captain of Louisa Guards" of the following items:

One stand of collars	$15.00
One French horn	8.00
One bugle	2.00
One trumpet 4 crook	6.00

It would appear from the following report that it was either the duty or the custom of the treasurer to make a separate report as to school funds in his hands.

"To S. M. Kirkpatrick, Clerk of the Board of Commissioners of Louisa County, State of Iowa. The following is a report of the amount of school funds on hand on the first Monday of March, 1847, to be divided among the several townships in said Louisa County, State of Iowa.

"Amount collected on tax duplicate for 1846	$232.94
Amount arising from strays	83.00
Amount arising from breach of the peace	113.25
Amount arising from grocery license	100.00
Total amount	$529.19

       "Respectfully submitted to your Honor this eighth day of March, 1847.
               G. F. Thomas,
               Treasurer of Louisa County, Iowa."

The following is the receipt of the taxes collected for the first tax list levied in the county after Iowa became a state and it shows that statehood was expensive from the very first.

pg 157

Poll Tax	cents mills
County Tax	$378.50
State Tax	1115.48.8
School Tax	1076.99.2
	269.24.8

              Samuel Townsend,
               Collector of Louisa County, Iowa"

It will be interesting to compare the receipt for the tax list of 1847 with the following receipt for the tax list for the year 1851:

"Received Wapello, September 10, 1851, of the Hon. Wright Williams, County Judge, the tax duplicate for the year 1851, for collections.

Amount of County Tax	$2,148.12
Amount of State Tax	2,148.12
Amount of School Tax	358.02
Amount of Road Tax	716.04
No. of Polls 965 at 50c	482.5
No. of Polls 915 at $2.00 assessed for road purposes	1,830.00
Amounting in all to the sum of	$7,682.80

              Samuel Townsend,
               Collector of Louisa County, Iowa"

The report of Samuel Townsend made July 7, 1852, for the year ending July 1st contains a few items of interest. It shows the total amount of taxes collected as follows:

County Tax	$2,824.17
State Tax	2,138.41
School Tax	655.78
Road Tax	1.896.75

It shows payments from these various funds as follows:

From the county fund	$2,656.90
From the school fund	602
On account of roads	1,907.45
being a slight overpayment, and it shows paid to the state treasurer $1,499.	&nbps;

The following receipt shows the tax levy made in 1852 and the large increase in the amount of county tax is accounted for by the building of the new court house:

pg 158

The following receipt shows the tax levy made in 1852 and the large increase in the amount of county tax is accounted for by the building of the new court house:

“Received of the county judge for collection the tax list of Louisa County, State of Iowa, as follows, to wit:

Amount of road tax on real estate

Amount of county tax including poll	$6,338.67
Amount of state tax	2,122.45
Amount of school tax	730.21
Amount of poll road tax on personalty	2,174.24
1,046.28

Wapello, September 15, 1852, said taxes having been assessed for the year 1852.
              Samuel Townsend,
              Treasurer of Louisa County, Iowa."

The following is an abstract of the assessment for the year 1852:

"Abstract of the Assessment of Louisa County, for the year 1852, as made and returned by Samuel K. Helmick, Assessor.

Property	No.	Val. Cts
1. Lands (No. of acres)	168089 1/2	$990,859.00
2. Town Lots		47,980
3. Horses	1,931	85,159
4. Mules and Asses	29	1,325
5. Neat Cattle	7,444.00	73201 1/2
6. Sheep	5077	6,849
7. Swine	10,942	13,905
8. Capital employed in merchandise		48,550
9. Capital employed in manufactories		21,867
10. Carriages and vehicles of every description	977	10718 1/2
11. Monies and credits		78,341
12. Taxable household furniture		6,427
13. Stocks or shares in any corporation or company		2,472
14. Boats or other vessels		689
15. Annuities
16. Ferry franchise		93
17. All other personal property not enumerated		26,533
18. Polls	1,013
Total valuation	195,502 1/2	$1,414.97

State of Iowa, Louisa County: to wit:
I, Jacob Mintun, Clerk of said County, do hereby certify the above to be a true and correct Abstract of the Assessment of said County for the year 1852, as taken from the original returns now on file in this Office.
In testimony whereof I have hereunto set my hand and affixed the Seal of said County, this 10th day of June, 1852.
               Jacob Mintun,
               Clerk of Louisa County.
               By G. A. Jones,
               Depty. Clk.”

pg 159

We next give the receipt for the tax list of 1854:

"Received of the County Judge of said County the tax list for the year 1854, with the following amounts footed up for collections, to wit:

County Tax	$8,100.92
State Tax	2,326.85
School Tax	928.69
Poll Road Tax	2,552.07
Road Tax	1,858.38
Total	$15,766.91

              John C. Tucker,
              Treasurer Louisa County, Iowa”

From the report of Samuel Townsend, treasurer of Louisa county, for the year ending June 30, 1856, we take the following items:

The receipts for that year of the county fund, state fund, road fund, school fund and swamp land fund, aggregated $24,051.96, the greater part of which was county fund. The road tax collected that year was a little over $4,000. The school tax collected that year by the county was about $1,200.

The same treasurer's report for the year ending June 30, 1857, according to this report was: Receipts for the year about $34,000, in which is included the item of railroad tax amounting to $5,340.34. At the close of the report for 1857 the treasurer gives the following account of the assets and liabilities of the county:

ASSETS.
Public buildings	$10,000
Courthouse square and town lots	5,000
Poor farm and buildings	7,500
Swamp lands, preempted and sold	21,147
Claims against United States for swamp lands	20,000
Fund in hands of treasurer	1,792
Railroad stock	100,000
Interest for county bonds on hand	1,466
Unpaid taxes	1,500
Total assets	$168,405
LIABILITIES.
Outstanding warrants about	$2,000
Railroad bonds	100,000
Interest due on railroad bonds	933
Due on poor farm buildings	2,500
Due on poor farm	1,800
Total liabilites	107,233
Assets over liabilities	61,172

pg 160

The following is the treasurer's receipt for the tax list for the year 1857, which shows among other things, some Air Line railroad tax:

"Received Wapello, November 25, 1857. of Jos. L. Derbin, County Judge of said County, the tax duplicate of said County for the Year 1857 for collection according to law, said duplicate containing the following taxes, viz:

County Tax	$14,252.71
State Tax	10,650.78
School Tax	2,658.16
Railroad Tax	10,650.78
Road Tax	5,320.56
Total Amt. of Taxes	$43,532.99
Nov. 25, '57	William A. Colton, Treasurer.
	J. M. Wilson, Deputy."

The following statement covering the years 1858, 1859, 1860 and 186r, was published in the Wapello Republican, early in the year 1862:

Statement of Expenditures of Louisa County for 1858, 1859, 1860 and 1861, including amounts allowed by the Board of Supervisors at January session, 1862.

	1861	1860	1859	1858
Attorney Fees	$240.00	$418.50	$301.45	$536.50
Sal. And Clk. Hire, C. officers	3,009.57	3,814.71	4,172.48	3,201.10
Jail Expense	80.40	388.71	782.63	212.40
Jail Building	652.51	2,191.99
Pauper Expenses	562.22	778.76	949.34	1,505.12
Poor Farm Expenses	185.68	198.51	32.89	139.69
Printing	506.85	906.40	73.00	525.40
Assessors	735.50	402.31	854.98	392.50
Roads and Bridges	51.50	219.85	91.57	102.55
Swamp Lands	281.76	3,162.83	224.52	17,483.43
Elections	176.84	201.90	165.60	440.50
Books and Stationery	390.87	717.88	340.64	611.10
Court House Expense		46.65	348.28	1,321.59
Public Square		17.75	109.22	562.83
Contingent Expenses	388.09	108.72	441.77	71.19
Township Officers	370.27	433.34	401.11	420.80
District Court	635.25	698.58	794.35	716.35
Criminal Expenses	425.75	763.64	751.75	500.61
Wood and Lights	85.79	114.65	128.40	239.50
Inquest	16.25	107.38	31.43	66.20
Grand Jury Expenses	481.00	470.20	497.79	571.10
Volunteer Relief	219.96
Insane Hospital	187.17
	$9,683.23	$16,163.26	$11,493.20	$29,620.46

pg 161

County Warrants outstanding January 7, 1861	$19,779.91
County Warrants outstanding January 6, 1862	14,947.02
County Tax uncollected	25,355.29
County Tax collected in 1861	12,679.58

In 1866 the assessed valuation of property was as follows:

Lands	$1,731,324.00
Town property	154,938.00
Personal property	885,577.00
Total	$2,771,839.00

The tax levy that year was as follows:

State Tax	$6,932.97
County Tax	12,306.41
School Tax (both county and district)	26,024.70
Road Tax	864.72
Insane Hospital Tax	2,769.71
Bridge Tax	2,769.71
Total Tax Levy	$51,668.22

The tax levy for 1868 was quite similar to that for 1866 except in the matter of school taxes, the total of which amounted to $32,219.77.

The treasurer's receipt for the tax list delivered to him October 27, 1869, shows a total of $71,442.29, of which the

State tax was	$6,432.54
County tax	14,189.03
Bridge tax	4,815.13
Insane hospital tax	3,213.89

This year an Air Line railroad tax was also levied. The treasurer's receipt for this tax on December 13, 1869, shows the amount of $57,900.22.

The treasurer's receipt for the tax list delivered to him November 5, 1870, shows:

State tax	$6,271.84
County tax	13,901.18
Bridge tax	4,703.88
Railroad tax	31,352.80
An "Airline" tax was levied in February, 1870, amounting to	32,194.04

The treasurer's receipt for the tax list delivered to him November 6, 1871, shows a total tax for all purposes of $110,080.59, of which the

State tax was	$7,555.93
County tax	16,428.85

pg 162

Bridge tax	7,555.93
Insane hospital tax	3,777.96
Railroad tax	37,779.61

The treasurer's receipt for the tax list delivered to him November 1, 1873, shows:

State tax	$7,039.05
County tax	14,078.15
Bridge tax	8,798.80
Railroad bond tax	14,078.15
District school tax	31,381.06
County school tax	3,519.54

The total of this list, including corporation taxes, road taxes, etc., amounts to $84,129.36.

The treasurer's receipt for the tax list delivered to him November 2, 1874, shows:

State tax	$7,066.23
County tax	14,132.46
Bridge tax	7,066.23
District school taxes	26,985.01
County school taxes	3,533.12
Insane hospital	1,766.55
Railroad bond	35,33I I5
The total of this list amounts to	$101,145.56

The treasurer's receipt for the tax list delivered to him November 2, 1875. shows:

State tax	$7,287.64
County tax	18,219.10
Bridge tax	546,573
District school tax	21,125.42
County school tax	3,643.82
Railroad bond	18,219.10
The total of this list amounts to	$81,314.40

The treasurer's receipt for the tax list delivered to him October 23, 1876, shows:

State tax	$7,455.20
County tax	22,365.58
Bridge tax	5,59I.40
Railroad bond	18,638.00
District school tax	22,765.03
County school tax	3,727.60

pg 163

The treasurer's receipt for the tax list delivered to him November 2, 1877, is not materially different from the preceding, the total being $93,855.62. The railroad bond tax on this list was $11,069.52, and there was also a pauper tax of one mill on the dollar, amounting to $3,689.84.

The treasurer's receipt for the tax list delivered to him November 1, 1878, shows substantially the same as the preceding, the total being $92,057.81; the railroad bond tax was $10,937.08, and there was also this year a pauper tax of 83,645.69, being one mill.

The treasurer's receipt for the tax list delivered to him November 3. 1879, shows a total of $84,810.02, being for

State tax	$7,086.26
County tax	21,258.77
Bridge tax	10,629.39
District school tax	24,211.29
County school tax	3,543.13
Railroad bond tax	8,857.82

We may note in passing that the railroad bond tax levied in 1879 was the last of that tax levied and that the total amount of railroad bond tax levied beginning with 1869 and ending with 1879, was $285,217.24. It will be seen by the article on the Air Line railroad that the total expense of that project to the people of the county is placed at $298,665.52. The addition of the $13,448.28 represents the interest and penalties which accumulated on the taxes levied in 1869, 1870 and 1871.

The receipt for tax list for the year 1891 shows a total tax for all purposes, including corporation taxes, road taxes, etc., $77,424.14. Of this the

District school taxes were	$31,255.46
County school tax	3,731.93
State tax	7,463. 87
County tax	14,927.74
Bridge tax	9,329.84

The treasurer's receipt for tax list delivered to him on December 30, 1893. shows a total tax levy for all purposes, including schools, corporations, roads, etc., $93,700.65. Of this the

District school tax was	$32,794.38
County school tax	3,862.02
State tax	7,726.68
County tax	23,172.14
Bridge tax	11,586.07

The treasurer's receipt for the tax list delivered on December 1. 1895, shows a total tax levy for all purposes of $96,158.74. Of this the

pg 164

District school tax was	$36,212.04
County school tax	3,797.09
State tax	9492.6
County tax	22,782.49
Bridge tax	11,391.27

The treasurer's receipt for the tax list delivered on December 31, 1898, shows a total for all purposes of $98,300.05, of which the

District school tax was	$36,395.32
County school tax	3,475.74
State tax	11,122.37
County tax	15,640.82
Bridge tax	10,427.22
Relief for the poor	5,213.61

The treasurer's receipt for the tax list delivered December 31, 1900, shows a total for all purposes of $119,272.79, of which the

District school tax was	$40,240.33
County school tax	3,654.95
State tax	9,502.39
County tax	18,274.84
Relief of poor	3,654.95
County farm improvement fund	10,967.43
Bridge tax	10,964.81

The insane tax on this list was $7,309.83, which is fully twice as large as it was on most of the lists previously noted.

The treasurer's receipt in December, 1902, for the tax list of that year shows as follows:

Poll tax	$1,699.00
State tax	13,601.09
State university	777.20
State normal school	388.60
State college	777.20
County fund	15,545.10
Poor relief	7,772.05
Bridge fund	11,659.07
Insane hospital	11,943.01
County insane	971.50
County school	1,336.03
District school	47,456.71
County road tax	562.50
Delinquent road tax	3,003.27
Corporations	8,088.82
County board of health	906.41

pg 165

There are a few small items such as cemetery tax, dog tax, repairs on the Hoffman levee, etc., these latter amounting to about $2,000. The total of the tax list for this year was $123,653.71.

The treasurer's receipt for the tax list delivered to him in December, 1903, shows as follows:

Poll tax	$1,656.00
State tax	12,630.80
State university	842.05
State college	842.05
State normal school	421.03
County fund	16,838.28
Poor relief	8,420.53
Bridges	12,630.80
County insane	1,032.51
County road	4,210.27
Township road tax	13,251.89
Delinquent road tax	5,421.54
County school tax	4,210.27
District school tax	49,155.29
Soldiers relief	1,032.56
Corporations	8,542.10

There are a few smaller items, amounting to a little over $1,000, which bring the total for this year up to $144,474.73.

It will be noticed that the total tax levy took a jump of over $20,000 from 1902 to 1903. It was not long after this increase was noticed until certain county politicians were blaming the gentleman who then happened to be governor, for the enormous increase in taxes in this county. A comparison of the items of tax for the two years, however, will show that there was an actual decrease in the tax levied for state purposes and an increase in almost everything else.

It will also be interesting to note the corporation taxes for 1903 for principal towns in the county and also the school taxes for school districts which embrace these same towns. It must be borne in mind, however, that the boundaries of the school districts and of towns are not identical, there being considerable land included in the school districts which is not included in the towns.

Columbus Junction school district	$5,037.96
Columbus Junction corporation	2,756.31
Columbus City school district	1,860.21
Columbus City corporation	211.59
Letts school district	1,847.81
Letts Corporation	416.6
Grandview school district	766.44
Grandview corporation	170.46

pg 166

Morning Sun school district	3,956.27
Morning Sun corporation	1,933.87
Oakville school district	671.57
Oakville corporation	462.51
Wapello school district	7,162.09
Wapello corporation	2,760.30

The treasurer's receipt given in December, 1905, for the tax list of that year shows a total of $148,296.02, the principal items of which are as follows:

State tax	$13,697.39
County tax	21,404.51
Bridges	17,123.56
County school tax	4,280.89
District school tax	56,592.86
Township road tax	12,964.77
County road tax	1,070.22
Delinquent road tax	452.00

The treasurer's receipt for the tax list delivered to him in 1907 shows a total of $146,163.34, the principal items of which are as follows:

State Tax	$15,296.93
County Tax	19,796.03
Poor	2,249.55
Bridges	17,996.39
County School Tax	4,499.10
School Districts	50,853.03
Total Road Tax	14,403.40

The treasurer's receipt for December, 1909, shows a total of $168,873.26. We note the following items:

State Tax	$15,887.68
County Tax	21,788.82
Poor	2,269.97
Bridges	18,157.36
County Road Tax	2,269.67
Township Road Tax	15,012.16
Soldiers Relief	907.99
Poll Tax	1,584.00
Dog Tax	1,166.00
County School Tax	4,539.34
District School Tax	55.53247
Total tax for this year	$168,873.26

pg 167

We note also for 1909 the tax levy for the same school districts and incorporated towns as are given for 1903.

Columbus Junction School District	$6,613.51
Columbus Junction Corporation	3,243.01
Columbus City School District	1,397.42
Columbus City Corporation	617.78
Letts School District	2,160.32
Letts Corporation	604.96
Morning Sun School District	10,967.53
Morning Sun Corporation	2,693.26
Oakville School District	1,083.84
Oakville Corporation	698.05
Wapello School District	5,249.46
Wapello Corporation	5,418.00
Grandview School District	1,652.78
Grandview Corporation	426.88

The treasurer's receipt for the tax list delivered to him in December, 1910, shows the following:

State Tax	$16,064.37
County Fund	23,366.36
Bridges	19,471.96
Poor	3,894.39
Soldiers Relief	1,460.40
State University	973.60
State College	973.60
State Normal School	486.80
County School Tax	4,867.99
District Schools	73,234.20
Township Road Tax	15,245.05
County Road Tax	2,434.00
Poll Tax	1,616.50
Dog Tax	1,126.00
Delinquent road and some state taxes	2,310.59
Corporation Tax	17,413.90
Township Cemetery Tax	1,779.59
General Purposes	296.01
Total exclusive of drainage taxes	$188,434.63

The drainage taxes levied at the same time to be paid in 1911 amounted to $19,640.86, making the total contribution of the people of Louisa county for the benefits of state, county and local government, $208,175.49.

pg 168

The school taxes and corporation taxes for the same districts and towns as heretofore given for 1903 and 1909, were on the 1910 tax list as follows:

Columbus Junction School District	$7,165.69
Columbus Junction Corporation	5,169.70
Columbus City School District	2,027.14
Columbus City Corporation	904.23
Letts School District	2,668.74
Letts Corporation	802.4
Grandview School District	1,289.26
Grandview Corporation	790.19
Morning Sun School District	9,151.28
Morning Sun Corporation	3,276.66
Oakville School District	4,219.07
Oakville Corporation	614.4
Wapello School District	7,475.02
Wapello Corporation	7,136.14

Following is a list of the assessed valuation of all the property in the county for the years from 1900 to 1901, and of the total taxes levied in the county for all purposes for the years from 1900 to 1910:

Population		Assessed Value of County	Total Taxes of County	State Taxes
11,873	1900	$14,619,068.00	$119,389.18	$9,502.39
	1901	15,330,664.00	11,894,548
	1902	15,544,100.00	123,653.71
	1903	16,841,068.00	144,474.73
	1904	16,980,092.00	145,691.40
12,893	1905	19,241,996.00	148,296.02
	1906	17,236,292.00	143,010.28
	1907	17,985,144.00	146,162.04
	1908	16,525,088.00	153,715.76
	1909	18,307,224.00	168,873.26
12,355	1910		208,175.49	16,064.37

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