138. Township Elections. Most of our civil officers are chosen at the general election, which occurs on the Tuesday following the first Monday in November. The officers of our cities and towns are selected at the municipal elections, which by the new law, are held on the last Monday in March. The school elections of the township are are held on the first Monday in March; those of the independent districts are held on the second Monday in March.

139. Duties of Township Officers. There are certain important matters in local government which are controlled by proper officers. Among these we call attention to the following:

(1.) Taxes,

(2.) Elections,

(3.) Health,

(4.) Poor,

(5.) Public highways,

(6.) Public money,

(7.) Public documents, (8.) Public buildings,

(9.) Public grounds.

1. The township trustees levy the road taxes, and determine how much of this tax shall be paid in money and how much in labor.

Their levy is based on the estimated need of road scrapers and graders, lumber, and other material, and the amount of labor needed to keep the roads in good condition. levy is made at the April meeting of the board. this meeting also the trustees sit as a board of equalization of taxes between individuals, as stated below.

This
At

Another meeting is held on the first Monday in November. This meeting was formerly held in October, but was changed to November by the Twenty-sixth General Assembly, in 1896. The boards of equalization are now called boards of review.

TABLE ILLUSTRATING ASSESSMENT OF TOWNSHIP ROAD-TAX AND

POLL-TAX.

NAME.

Daniel Smith (age 53.) Edward Black (age 35.)

S. E.4

6.116.11 12.22

1989 14 158 1,896. 7.59 195..78 2.504.18 4.19 10 87

N. B. It will be seen from this table that Daniel Smith pays no road-poll tax, because he is over forty-five years of age, and no personal property tax, because he lives in the city of Cedar Falls and is taxed there for his personal property. Edward Black, being only thirty-five years old pays a road-poll tax of $2.50 or works it out by two days' labor on the road. As he lives on his farm, he also pays a personal property tax. Although the trustees determine how much of the road-tax shall be paid in money and how much in labor (half in each in this case), the whole tax may be paid in cash.

2. The trustees determine the place of holding elections, act as judges of elections, and canvass the results, reporting the same through the clerk to the county auditor for the inspection of the supervisors, who are the canvassing board for the county. The board of supervisors of the various counties report to the executive council at Des Moines, who make an

abstract of the returns from the counties and give the official report of the results of the elections.

The accompanying table on the next page gives a consolidation of the votes of Black Hawk county in the general election of 1893.

3. As a board of health for the township, the trustees pass regulations touching nuisances and all sources of disease, including rules for quarantining persons afflicted with contagious diseases.

4. They act as a board of overseers for the poor, making suitable provision for the unfortunate who are suffering for lack of the necessaries of life. If proper provision is not made by the trustees, the matter may be referred to the county supervisors, who have final control in the matter. All bills are paid by the county. In many counties, a poor farm is established for the purpose of caring for such indigent people. If parties from other counties or other States move into any county, and give evidence of inability to care for themselves, they may be warned to return to their own homes; but, if not warned within a year after their arrival, they obtain residence in that county and must be cared for there. If, having been warned within the year, they do become dependent upon the county, they may be returned to their home county at the expense of that county.

5. At their November meeting, the trustees divide the township into road districts; but on a petition of a majority of the voters of the township, they may consolidate these districts into one. The number of road districts varies in different places. Cedar Falls township has twelve road districts. (See map, p. 152.)

VOTES OF BLACK-HAWK COUNTY IN THE GENERAL ELECTION OF 1893.

CEDAR FALLS TOWNSHIP, BLACK HAWK COUNTY, IOWA. SHOWING ROAD DISTRICTS.

Township 89 N., Range 14 W., of 5th Principal Meridian.

Roman numerals indicate road districts with boundaries in heavy black lines.

Figures indicate sections in the Congressional Township, with boundaries in lighter lines.

Notice that the Civil Township of Cedar Falls lies mostly in Congressional Tp. 89 N, R. 14 W., but includes sections 6 and 7 of Tp. 89 N, R. 13 W.

Notice also that the Municipality of Cedar Falls lies within the limits of Cedar Falls Civil Township, and is entitled to its own constables, justices and assessor. It also controls its own highways, and has a voting precinct in each ward.

6. At the November meeting also the trustees must receive the report of receipts of road taxes and expenditure of the same, approving accounts and settling with the clerk and road supervisors.