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COMPILED CODE - Iowa Legislature - State of Iowa

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247<br />

Tit. XII, Ch. ¿ COUNTY TREASURER. § 3178-al.<br />

6 be revoked in writing, which appointment and revocation shall be<br />

7 filed and kept in the auditor's <strong>of</strong>fice. The person or persons thus ap-<br />

8 pointed shall qualify by taking the same oath as his principal, indorsed<br />

9 upon the certificate <strong>of</strong> appointment. The deputy, in the absence or<br />

10 disability <strong>of</strong> his principal, may perform all the duties <strong>of</strong> the principal<br />

11 pertaining to his <strong>of</strong>fice. He shall receive a salary <strong>of</strong> not less than fifty<br />

12 per cent <strong>of</strong> that <strong>of</strong> his principal, nor more than fifteen hundred dol-<br />

13 lars per year, to be fixed by the board <strong>of</strong> supervisors, and in case addi-<br />

14 tional deputies and clerks are needed, the board <strong>of</strong> supervisors may<br />

15 make such allowance therefor as they deem reasonable. In counties<br />

16 having a population <strong>of</strong> fifty thousand or over the salary <strong>of</strong> the first<br />

17 deputy shall be not less than fifty per cent <strong>of</strong> that <strong>of</strong> his principal nor<br />

18 more than seventeen hundred fifty dollars per year, to be fixed by the<br />

19 board <strong>of</strong> supervisors, and the salary <strong>of</strong> the second deputy shall be not<br />

20 less than fifty per cent <strong>of</strong> that <strong>of</strong> his principal nor more than fifteen<br />

21 . hundred dollars per year, and the salary <strong>of</strong> the third deputy shall be<br />

22 not more than fifty per cent <strong>of</strong> that <strong>of</strong> his principal, to be fixed by the<br />

23 board <strong>of</strong> supervisors. In counties having within their limits a city <strong>of</strong><br />

24 forty-five thousand or over the salary <strong>of</strong> the first and second deputy<br />

25 shall be sixty-five per cent <strong>of</strong> that <strong>of</strong> the principal and the salary <strong>of</strong> the<br />

26 third and fourth deputy shall be fifty per cent <strong>of</strong> that <strong>of</strong> the principal,<br />

27 and in case additional deputies and clerks are needed the salary <strong>of</strong><br />

28 such additional deputies and clerks shall be fixed by the board <strong>of</strong> su-<br />

29 pervisors.<br />

30 The increases <strong>of</strong> salary granted by the provisions <strong>of</strong> chapter two<br />

31 hundred seventy-eight, acts <strong>of</strong> the thirty-eighth general assembly be<br />

32 and continue in full force and effect until the first day <strong>of</strong> June, nineteen<br />

33 hundred twenty-three.<br />

[C, '51, §§ 411-414, 416, 417; R., '60, §§ 642-645, 647, 648;<br />

C, '73, §§ 766-768, 770, 771, 3793; C, '97, § 491; S. S.,<br />

'15, § 491; 37 G. A., ch. 77, § 3; 37 G. A., ch. 331, § 1;<br />

38 G. A., ch. 278, §§ 3, 6 ; 39 G. A., ch. 97, § 1 ; 39 G. A.,<br />

ch. 260, § 3.]<br />

SEC. 3178-al. Resident collectors in certain counties.<br />

1 In counties having a population <strong>of</strong> fifty-three thousand to seventy<br />

2 thousand, and in which there may exist a city, not the county seat,<br />

3 having a population <strong>of</strong> six thousand or over, the treasurer may appoint<br />

4 a resident collector <strong>of</strong> taxes for such city and vicinity under bond as<br />

5 provided in the preceding section, and fix his compensation which shall<br />

6 be the same as other help receives for work <strong>of</strong> a similar character. The<br />

7 treasurer is authorized and empowered to prepare the necessary books<br />

8 and records for such deputy each year, and to pay the expenses there<strong>of</strong><br />

9 out <strong>of</strong> the county funds.<br />

[39 G. A., ch. 132, § 1.]

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