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[CH. 87

highwater by deepening, widening, straightening, altering or changing and otherwise improving water courses within their limits and by constructing levees, embankments and other works. Such bonds shall be payable in not exceeding twenty (20) annual installments and bear interest at not exceeding five percentum (5%) per annum, and shall be made payable at such place and be of such form as the city council shall, by ordinance, designate; but no city shall become indebted in excess of five percentum (5%) of the actual value of the taxable property of said city as shown by the last preceding assessment roll.

SEC. 2. Additional power to certain cities. This act shall be construed as granting additional power without limiting the power already existing in cities of the first class including cities acting under the commission plan of government.

SEC. 3. In effect. This act being deemed of immediate importance shall take effect and be in force from and after its publication in the Register & Leader and the Des Moines Capital, newspapers published in the city of Des Moines, Iowa.

Approved April 17 A. D. 1913.

I hereby certify that the foregoing act was published in the Register and Leader and Des Moines Capital April 19, 1913.

W. S. ALLEN, Secretary of State.

CHAPTER 87.

ADDITIONAL POWERS TO CITIES ORGANIZED UNDER THE COMMISSION FORM OF GOVERNMENT.

S. F. 436.

AN ACT granting additional powers to cities organized under the commission plan of government, and amending section one (1) of chapter sixty-seven (67), laws of the thirty-third general assembly.

Be it enacted by the General Assembly of the State of Iowa :

SECTION 1. Flood protection-divided into districts-power to continue levy -application of proceeds. That section one (1) of chapter sixty-seven (67) laws of the thirty-third general assembly be and the same is hereby amended by inserting after the word "into" in the tenth line of said section one (1) the word "parts", and by inserting after the word "each" in the twelfth line thereof the word "part", and by inserting after the word "any" in the twelfth line the word "part", and by inserting after the word "any" in the thirteenth line the word "part", and by adding to said section the following: "And provided further, that whenever in any such city the tax provided for in said chapter eight-a of title V of the supplement to the code of 1907 has not been levied beginning on the date fixed in the resolution of necessity and in the proposition submitted to a vote of the electors, and a part of the period in which such levy is authorized to be made by such vote has expired without such levy having been made, and no certificates or bonds have been issued or sold for the payment of the improvement as provided in said chapter and title, the council shall have the power to continue the levy provided for in said chapter and title, and in the proposition theretofore submitted to a vote of the electors for a period not exceeding twenty (20) years,

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including the several years, if any, for which such tax has heretofore been levied; and it is hereby made the duty of the council to make the levy in the manner provided in sections 849-c and 849-e of chapter eight-a of title V of the supplement to the code, of 1907, and to appropriate and apply the proceeds collected after January 1, 1914, from such tax so levied to the payment of flood protection bonds issued by such city under senate file No. 435 enacted by the thirty-fifth general assembly, if any such there be," so that the section when amended will read as follows:

"That the law as it appears in title V, chapter fourteen-c (14-c) of the supplement to the code, 1907, be amended by adding thereto the following additional provisions for the government of cities now or hereafter organized under said act:

"That whenever in any such city proceedings have been or shall be begun for the purpose of providing flood protection under the provisions of chapter eight-a of title V of the supplement to the code, 1907, the council shall have power after the election in said chapter provided for has been had, and without again submitting the matter at an election, to divide the work into parts, sections or districts, and determine what property would be benefited by the work or improvement in each part, section or district; to omit parts of said work or any part, section or district; and to contract for any part, section or district separately and proceed therewith the same as if the entire work or improvement was contracted for, done or made. And provided further, that whenever in any such city the tax provided for in said chapter eight-a of title V of the supplement to the code, 1907, has not been levied beginning on the date fixed in the resolution of necessity and in the proposition submitted to a vote of the electors, and a part of the period in which such levy is authorized to be made by such vote has expired without such levy having been made, and no certificates or bonds have been issued or sold for the payment of the improvement as provided in said chapter and title, the council shall have the power to continue the levy provided for in said chapter and title, and in the proposition theretofore submitted to a vote of the electors for a period not exceeding twenty (20) years, including the several years, if any, for which such tax has heretofore been levied; and it is hereby made the duty of the council to make the levy in the manner provided in sections 849-c and 849-e of chapter eight-a of title V of the supplement to the code of 1907, and to appropriate and apply the proceeds collected after January 1, 1914, from such tax so levied to the payment of flood protection bonds issued by such city under senate file No. 435 enacted by the thirty-fifth general assembly, if any such there be,"

SEC. 2. In effect. This act being deemed of immediate importance shall take effect and be in force from and after its publication in the Register & Leader and Des Moines Capital, newspapers published in the city of Des Moines, Iowa.

Approved April 16 A. D. 1913.

I hereby certify that the foregoing act was published in the Register and Leader and Des Moines Capital April 19, 1913.

W. S. ALLEN, Secretary of State.

LAWS OF THE THIRTY-FIFTH GENERAL ASSEMBLY

[CH. 89

CHAPTER 88.

ANNUAL TAX LEVY FOR PARK PURPOSES.

H. F. 431.

AN ACT to repeal section eight hundred fifty-c (850-c) of the supplement to the code, 1907, as amended by chapter fifty-seven (57) of the acts of the thirty-third general assembly and chapter forty-four (44) acts of the thirty-fourth general assembly relating to the tax levy for park purposes, and to enact a substitute therefor.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Repeal-amount of tax levy-additional levy in certain cities— bonds. That section eight hundred fifty-c (850-c) of the supplement to the code, 1907, as amended by chapter fifty-seven (57) of the acts of the thirtythird general assembly and chapter forty-four (44) acts of the thirty-fourth general assembly, be and the same is hereby repealed and the following enacted in lieu thereof:

"The board shall on or before the first day of August of each year, determine and fix the amount or rate not exceeding two and one-half (22) mills on the dollar in all cities and towns on the valuation of such city or town to be levied, collected and appropriated for the ensuing year, for park purposes, and shall cause the same to be certified to the city or town council, which shall levy such tax or so much thereof as it may deem necessary to promote park interests, and certify the per cent. thereof to the county auditor, and the other taxes for said year. In cities having a population of over twenty-five thousand (25,000) said board is further authorized in its discretion to certify to the county auditor and to cause to be collected an additional tax for park purposes of one (1) mill on the dollar on all taxable property of the city to be used for the sole and only purpose of purchasing and paying for real estate. The board may anticipate the collection of said additional tax authorized to be levied for the purchase of real estate for park purposes and for that purpose may issue park certificates or bonds with interest coupons and the provisions of chapter twelve (12), title V of the code shall be operative as to such certificates, bonds and coupons in so far as they may be applicable. The proceeds of such tax shall be kept as a separate fund and shall be used for the purpose of paying certificates or bonds and coupons issued thereupon and for no other purpose whatsoever."

Approved April 18 A. D. 1913.

CHAPTER 89.

TAX LEVY FOR PARK IMPROVEMENTS.

H. F. 42.

AN ACT to amend the law as it appears in section 850-c of the supplement to the code, 1907, as amended by chapters 56 and 57 of the acts of the 33rd general assembly and chapter 44 of the acts of the 24th general assembly relating to the tax levy for park purposes.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Additional levy in certain cities for certain years. The law as it appears in section 850-c of the supplement to the code, 1907, as amended by chapters 56 and 57 of the acts of the 33rd general assembly and chapter 44 of the acts of the 34th general assembly, is hereby amended by adding to said section the following:

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In all cities where said board shall have prior to January 1, 1914, made purchase of property for park purposes by means of the additional tax of one mill authorized by the provisions of chapter 57 of the acts of the 33rd general assembly and chapter 44 of the acts of the 34th general assembly, the said board is authorized in its discretion to certify to the county auditor for the years 1914, 1915, 1916, 1917 and 1918 and cause to be collected an additional tax of one mill each year to be used for the sole and only purpose of grading, beautifying and otherwise improving any lands acquired for park purposes by means of the tax so authorized or for acquiring and improving any drive-way or boulevard connecting one park with another.

Approved February 18th, 1913.

CHAPTER 90.

RIVER FRONT IMPROVEMENT COMMISSIONS.

H. F. 608.

AN ACT to amend the law as it appears in sections eight hundred seventy-nine-d (879-d), and eight hundred seventy-nine-g (879-g), supplement to the code, 1907, and to repeal section eight hundred seventy-nine-o (879-0), supplement to the code, 1907, relative to the powers and duties of river front improvement commissions.

Be it enacted by the General Assembly of the State of Iowa:

That the law

SECTION 1. Title to river beds-lost boundaries established. as it appears in section eight hundred seventy-nine-d (879-d), supplement to the code, 1907, be and the same is hereby amended by adding thereto at the end thereof the following:

"Where the original boundary lines separating the land under the control. of said commission from the land of the state or of any adjoining land owner, or the monuments marking the same are now or shall hereafter become lost, destroyed or in dispute, said commissioners may proceed to have said boundary lines established in the manner provided in chapter five (5) title twenty-one (XXI) of the code, and any proceeding heretofore instituted or action heretofore brought as provided in said chapter five (5) title twentyone (XXI) of the code, is hereby legalized and validated as to the form of procedure used therein.'

SEC. 2. Additional powers-tax levy-river front improvement fund.. That the law as it appears in section eight hundred seventy-nine-g (879-g) supplement to the code, 1907, be and the same is hereby amended by adding thereto at the end thereof the following:

"The commission shall subject to the approval of the city council in each year determine and fix the amount or rate, not exceeding two (2) mills on the dollar, on the taxable value of the taxable property of such city, to be levied, collected and appropriated for the ensuing year for the purpose of paying for real estate, riparian and other rights, for improvements, and for accomplishing the purposes of the creation of said commission and to provide for the payment of interest upon bonds and to retire such bonds, if any, and to meet the necessary expenses incident to the business of said commission.

Said commission shall, on or before the first Monday in September of each year, certify to the county auditor the amount or rate of taxes so fixed, to

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[CH. 92

be known as 'riverfront improvement fund,' and when collected the same to be paid over to the treasurer of the commission, and by him paid out on its orders, and the board of supervisors of the county in which said city is situated shall levy said tax as fixed by said commission."

SEC. 3. Repeal cities affected. That the law as it appears in section eight hundred seventy-nine-o (879-0), supplement to the code, 1907, be and the same is hereby repealed and the following enacted in lieu thereof:

The provisions of chapter nine-a (9-a), title five (5) of the supplement of the code, 1907, shall apply only to cities acting under special charter and cities of the first class acting under the general incorporation laws and cities acting under the commission form of government having a population of less than twenty-five thousand (25,000), provided, however, that the increase in population of any city subsequent to the establishment or appointment of a riverfront improvement commission therein shall in no manner invalidate or affect the title, standing or authority of such commission.

Approved April 19 A. D. 1913.

CHAPTER 91.

SPECIAL TAX BY CERTAIN CITIES FOR GAS OR ELECTRIC LIGHT OR POWER. H. F. 134.

AN ACT to amend the law as it appears in paragraph eight (8) of section eight hundred and ninety-four (894) of the supplement to the code, 1907, relating to the levy of special taxes by cities.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Cities affected. That the law as it appears in paragraph eight (8), of section eight hundred and ninety-four (894) of the supplement to the code, 1907, be amended by adding thereto the following; providing that the cities of 5000 or less, there may be in any one year a tax not exceeding seven mills on the dollar.

Approved April 1 A. D. 1913.

CHAPTER 92.

TRANSFER OF CERTAIN UNCLAIMED FUNDS IN THE TREASURY OF THE

COUNTY.

Sub. for S. F. 219.

AN ACT to provide for the transfer to the city or town treasurer of unclaimed funds in the treasury of the county where such unclaimed funds are the proceeds of an invalid tax levied to pay for the construction of an electric light plant for such city or town, and making the same a part of the general fund of such city or town. [Additional to chapter eleven (11) of title five (V) of the code relating to funds of cities and towns.]

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Taxes held invalid-transferred to general fund. In any county of this state where a special tax has been levied to pay for the construction of an electric light plant for any city or town, and such tax is held invalid, and the same or any part thereof has remained uncalled for in the treasury of the county for a period of five (5) or more years preceding the passage of this act, the board of supervisors of such county shall cause such unclaimed fund to be transferred and paid to the treasurer of the city or