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INDEX

Accident insurance, 141, 144, 156
Accident insurance companies, 142
Accidents, investigation of, 53, 260; report
of, 259; indemnity for, 269-274
Account, money of, 248

Ad valorem system, taxation on basis of,
57, 58, 62, 66, 296, 308, 309
Administrator, 197

Adulteration, legislation relative to, 220-
229, 231

Advertising, prohibition of fraudulent, 226
Agents, licensing of, 160

Agricultural Experiment Station, Iowa, 70,
73

Agricultural implements, exemption of,
from taxation, 290

Agricultural improvement associations, 71
Agricultural seeds, regulation of sale of,
225, 226

Agricultural societies, legislation relative to,
67-69; relation of, to State department,
70; incorporation of, 116; exemption of,
from taxation, 308

Agricultural Society, State, successor to,
69, 70; reference to, 79
Agricultural statistics, compilation of, 3
Agriculture, legislation relative to, 67-80;
training of teachers of, 71; provisions
for education in, 71-74; summary of leg-
islation relative to, 78-80

Agriculture, State Board of, 70, 75
Agriculture, State Department of, 69, 79;
composition and functions of, 70
Agriculture and Mechanic Arts, Iowa State
College of, highway commission at, 26,
29; establishment of, 69; president of,
70; legislation relative to, 71-74; refer-
ence to, 77, 79, 81, 98

Air currents, 257

Alleys, care of, 278, 279, 280; street rail-
ways in, 285

American Experience Table of Mortality,
155

Ames, 73, 77, 81

Anderson, L. W., 335

Animal Health, Commission of, 77, 80
Anti-adulteration laws, 220

Anti-combination laws, 129, 130

Anti-trust laws, 129, 130

Apiarist, State, 76

Applications for insurance, 151
Applications for roads, 19

Appraisers, 307

Arbitration, State Board of, provision for,

268

Arbitration of labor disputes, provision for,
268, 269

Articles of incorporation, filing of, 116,
120, 121, 133, 184, 138, 139, 142, 152,
187, 189, 192, 209; amendments to,
118, 189, 211; contents of, 118, 189,
190; approval of, 156, 157, 159
Assessment insurance companies, 158
Assessment of taxes, 290, 291, 292, 293,
294, 295, 296-299, 300, 301, 302, 303;
basis of, 308-311

Assessment rates, 159
Assessment roll, completion of, 290; cor-
rection of, 291, 297, 311
Assessments, 149; report on, 153; levy of,
by fraternal associations, 158, 159;
making of, for benefit of creditors, 246-
248

Assessors, 131, 204, 292, 294, 295, 298,

299, 305, 307; position and powers of,
290, 291; powers and duties of, 293;
listing of property by, 310
Assets, report of, 142
Assignee, 197

Assignment, days of, 237

Assumption of risk, 55, 270, 271, 272, 273
Attachment, writ of, 113; exemption of
wages from, 252

Attorney General, 29, 120, 121, 159, 160,
232; duties of, 53

Auctioneering, regulation of, 250, 281
Auctioneers, regulation of, 282
Auditor, State, 58, 139, 145, 160, 184,
185, 187, 209, 210, 214, 296, 302; cer-
tificates issued by, 124, 141, 142, 143,
154; reports to, 124, 125, 142, 148,
152, 154, 187, 188, 210, 212, 231; se-
curities deposited with, 125, 154; revo-
cation of certificates by, 126; statements

filed with, 138, 140, 142, 191, 194; ex-
amination of insurance companies by,
143, 154, 157, 159, 160; guarantee fund
deposited with, 151; articles of incor-
poration filed with, 152; refusal of, to
issue certificates, 156; examination of
fraternal associations by, 159; insurance
affairs taken from control of, 162; bank
examiners appointed by, 189, 190, 195;
supervision of banking taken from, 200
Automatic couplers, 55, 259
Automobiles, insurance of, 145

Babbitt, L. W., 348

Baggage, liability for damage to, 46, 60
Baker, Elihu, 343

Bakeries, sanitation of, 227; licenses for,
228

Bank Examiners, State, provision for, 189,
190, 191, 195

Bank notes, issue of, by State banks, 168;
issuance of, 169, 172; prohibition of is-
suance of, 173; issuance of, authorized,
175; regulation of circulation of, 178,
179, 180; denominations of, 179; im-
portance of, of State Bank, 182; re-
demption of, in greenbacks, 182; pay-
ment of taxes in, 301

Bank of United States, charter of second,
168

Bankers' Association, Iowa, recommenda-
tion of, 197

Banking, regulation of, 2; legislation rela-
tive to, 168-205; discussion of, in con-
stitutional conventions, 172, 174; con-
stitutional provisions relative to, 172,
173, 174-176; authorization of, 175,
176; provisions for, in law of 1858,
184-186

Banking, State Department of, 200
Banking, Superintendent of, 191, 195, 200
Bankrupt law, 250

Banks, 122, 132; securities of, 127; tax-
ation of, 130, 200-206, 288, 309; legis-
lation relative to, before 1858, 172-177;
need for, in Iowa, 173, 174; powers of,
184; difficulty in securing data concern-
ing, 186, 187; number of, incorporated,
187; reports by, 187, 188; examination
of, 189, 190, 191, 195; development of
private, 199 (also see State banks, sav.
ings banks, etc.)

Banks of deposit, 173, 184, 200
Banks of discount, 173, 184, 200
Banks of issue, 159, 184, 200; prohibition
of, 173

Barbed-wire patents, 250

Barley, weight of bushel of, 216
Beef Cattle Producers' Association, Iowa,
76

Bees, inspection of, 76

Benevolent institutions, exemption of, from
taxation, 308

Benzine, inspection of, 231, 232
Beverages, trade marks of, 242
Bill posters, regulation of, 282

Bills of exchange, legislation relative to,
237

Bills of Exchange Act, 237, 238
Bills of lading law, 241

Blacklisting, prohibition of, 55
Blasting, regulation of, 259

Bloomington, powers granted in charter of,
278, 279

Bloomington Insurance Company, 137
Blue sky legislation, 126-129
Boats, legislation relative to, 7, 8
Boies, Horace, recommendation of, 303
Bonds, issuance of, in aid of railroads, 38,
39; issuance of, by railroads, 45, 116;
issuance of, for drainage, 91, 95; pay-
ment of contractors in, 99; regulation
of sale of, 124, 126; safe-keeping of,
144; legislation relative to, 237; taxa-
tion of, 309, 310

Bonson, Richard, 343.

Books, safe-keeping of, 144
Booth, C. H., 343
Bottomry, 141

Bounties, 78

Branches of State Bank, legislation relative
to, 178-181; history of, 181-184
Brands, recording of, 78
Breaks-through in mines, 258
Brewer, Peter, 13

Bridge company, incorporation of, 109
Bridgeport, bridge at, 14

Bridges, draws in, 10; legislation relative
to, 13-16, 17, 22, 51, 117, 244; Congress
asked to aid in building of, 16; standard
specifications for, 29; letting of contracts
for, 29; construction of, by railroads,
45; contracts for use of, 48; improve-
ment of, 53; care of, 284; tax rate for,
297, 300

Brindley, John E., statement by, 26, 58,
292, 303

Building and loan associations, 118, 124,

132; character of, 207, 208; history of,
208; legislation relative to, 208-214;
taxation of, 213, 309; number of, 214,
346

Bulk sales law, 250

Bulls, laws relative to keeping of, 75
Bureau of Labor Statistics, establishment
and work of, 261-263; factory inspec-
tion by, 264, 265; reference to, 275
Burgess, E. A., 335

Burglary insurance, 144

Burial expenses, 273

Burlington, branch bank at, 181; reference
to, 289

Burlington and Missouri River Railroad,
40, 326

Bushel, legal weights of, 216, 217, 219;
measure of articles by, 219
Business, restrictions on organization of,
2; laws to promote, 233-243
Business enterprises, incorporation of, 107-
109

Business taxes, 313

Butter, laws relative to imitations of, 221,
222, 223; standard for, 224; trade mark
for, 229

Caboose cars, construction of, 260
Calcium carbide, sale of, 226, 227
Canal companies, incorporation of, 107
Canals, 6, 11, 85, 111, 117; crossing of,
by railroads, 37

Candy factories, licenses for, 228
Canned fruits, adulteration of, 222
Canning factories, sanitation of, 227; li-
censes for, 228; hours of labor in, 266
Capital stock, 114; fees for record of in-
crease of, 118; regulation of issuance of,
121, 122, 190; report of, 122, 142; as-
sessment on basis of, 131; statement con-
cerning, 138, 185; amount of, 140, 141,
145, 151, 152, 179, 184, 188, 197; in-
vestment of, 140, 141, 193; impairment
of, 143, 189, 195; provision concerning,
169; increase of, 170, 194; relation of
circulation to, 178, 179; payment of,
180; restrictions on changes in, 180;
taxation on basis of, 203, 205
Capitalistic system, 251, 274, 275
Carload lots, rates for shipments in, 51
Carroll, B. F., recommendation of, 305
Cars, switching of, 51; brakes on, 255
Cash, payment of taxes in, 294
Cassady, P. M., 343

Casualty insurance, 141

Cattle, laws relative to diseases of, 76-78
Cedar Rapids, bridge at, 14

Cedar Rapids and Missouri River Railroad,
41, 42, 326

Cedar River, 7; ferries across, 11; bridge
across, 14

Cement, investigation relative to manufac-
ture of, 338

Cements, courses in, 73

Census Board, 57, 58, 297, 298, 300, 302
Centralization, 17, 20, 21, 25, 32
Ceramics, courses in, 73

Certificates, regulation of sale of, 124
Certificates of partnership, contents of,
234; filing of, 235
Charcoal, sale of, 219
Charitable institutions, exemption of, from
taxation, 308

Charters, granting of, by special acts, 110,
277, 278; violation of, 112; change of,
115; duration of, 121, 155, 170, 180,
192; granting of, to insurance com-
panies, 135-137; granting of, by Nebras-
ka Territory, 174; forfeiture of, 181;
extension of, 191

Check-weighman, 255, 257

Cheese, adulteration of, 221; laws relative
to imitations of, 221, 222, 223
Cheese factories, sanitation of, 227, 228
Chicago, Burlington and Quincy Railroad,
64

Chicago, Iowa, and Nebraska Railroad, 42
Chicago, Milwaukee & St. Paul Railroad,
326

Chicago, Rock Island and Pacific Railroad,
64, 326

Chicago and Northwestern Railroad, 64
Child labor laws, 5; enforcement of, 257,
263; discussion of, 265-267
Children, employment of, 263; laws rela-
tive to labor of, 265-267
Church property, insurance of, 148
Cigarettes, tax on sale of, 313
Circulation, limitation on, 178, 179, 180;
federal tax on, 182, 186; regulation of,
184, 185

Cities, powers of, relative to ferries, 13;
bridge tax in, 15; taxes by, in aid of
railroads, 38-40; inability of, to tax rail-
roads, 58; powers of, relative to tele-
phone wires, 62; power of, to improve
water-courses, 90, 92; power of, to en-
act economic legislation, 277-287, 356,
357; legal status of, 282

City
councils, powers of, relative to
bridges, 15; reference to, 77, 230; pow-
er of, to enact economic legislation, 277-
287; tax rate fixed by, 312

Civil War, 43, 56, 182; taxation during,

56, 57, 66; financial strain caused by,
301

Claims, filing of, for mechanics' liens, 246;
filing of, by creditors, 247; priority of,
247, 252

Clark, Ezekiel, 343

Clay-working, courses in, 73
Closed season, 102, 108, 105

Coal, legal weight of, 217; sale of, 219;
mining of, in Iowa, 254; weighing of,
257, 281

Coal dealers, taxation of, 310

Coal mining, legislation relative to, 81
Code of 1851, road law in, 20; reference
to, 34, 37, 45, 61, 74, 131, 163, 200,
237, 242, 280, 303; corporation law in,
114, 115; banking prohibited by, 173;
provisions of, concerning weights and
measures, 217; provisions of, concerning
pure food, 221; mechanics' lien law in,
244; provisions of, concerning assign-
ment of property, 247; provisions of,
concerning money of account and inter-
est, 248; provisions of, concerning ten-
der and sureties, 249; conspiracy law in,
267; revenue law in, 296-298
Code of 1873, 26, 46, 61, 85, 129, 148,
202, 301; corporation law in, 116;
banking law in, 187, 188; employers'
liability law in, 271; revenue law in,
302, 303

Code of 1897, road legislation in, 26; ref-
erence to, 62, 104, 203, 211, 213, 223,
232, 240, 245, 268, 304, 314; drainage
law in, 92, 93; corporation law in, 117-
120; law in, relative to taxation of cor-
porations, 131; insurance law in, 148;
insurance taxation law in, 164, 165; pro-
visions of, concerning banks, 189, 190,
195, 196; provisions of, concerning loan
and trust companies, 196, 197; provi-
sions of, concerning powers of munici-
palities, 281, 282

Co-employment, 269
Co-insurance, 147

Coke, sale of, 219

Cold storage goods, 227

Cold storage warehouses, regulation of,
226, 227

Collateral inheritance tax, 306, 307

Collection of taxes, 290, 291, 292, 293,
297-299, 312

Collectivism, tendency toward, 2

Combinations, legislation against, 129, 130,

145

Commerce, regulation of, 2; publications
relative to, 2, 3; legislation relative to,
215-250; miscellaneous laws relative to,
248-250

Commerce Counsel, position and duties of,

54

Commercial banks, taxation of, 203, 205
Commercial depression, 176

Commissioner of Des Moines River Im-
provement, 9, 10
Commissioner of Insurance, 147, 156, 167;
reports to, 149; statements filed with,
150; position and powers of, 162, 163
Commissioner of Labor Statistics, powers
and duties of, 261-263; reference to,
264, 265, 268

Commissioner system of county govern.
ment, 22
Commissioners, duties of, in laying out
roads, 18; appointment of, for State
Bank, 178; organization of State Bank
by, 181
Common carriers, liability of, 46; legisla-
tion relative to, 59, 60; regulation of,
129; rights and duties of, 241
Common Law, 233, 239, 243, 273; modi-

fications of, with regard to employers'
liability, 269-271

Communication, provisions for, in mines,

258

Comparative negligence, 271

Compensation, schedule of, 273

Competition, 47; combinations to prevent,
130

Compulsory school attendance, 266
Conduits, 85

Confectioneries, sanitation of, 227, 228
Congress, suggestion for memorial to, 7;
memorials to, 7, 16, 22, 36, 37, 45, 46,
48, 250; aid for improving Des Moines
River given by, 8-11; aid for roads giv-
en by, 19; land granted to railroads by,
40, 42, 43, 63, 64, 325, 326; swamp
lands granted to State by, 86; regula-
tion of interstate commerce by, 129; ref-
erence to, 170, 224; bank charter
amended by, 171; power of, to regulate
commerce, 215

Connecting lines, 48

Conservation of natural resources, 2; leg-
islation relative to, 84-106
Consolidated tax, 301
Consolidation of railroads, 44

Conspiracy, law against, 267

Constitution of 1846, restrictions placed on

corporations by, 35; special legislation
prohibited by, 110; provisions of, rela-
tive to corporations, 137; provisions of,
relative to banking, 172, 173, 199, 200;
provisions of, affecting taxation, 295
Constitution of 1857, special legislation
prohibited by, 21, 280; drainage amend-
ment to, 96, 97; provisions of, relative
to corporations, 115; provisions of, con-
cerning taxation of corporations, 181;
provisions of, concerning banking, 174-
176; reference to, 278; provisions of,
relative to taxation, 299

Constitution of United States, 3
Constitutional convention,

banking in, 172, 174

discussion of

Consumers, laws for protection of, 215-232
Continuous service, limit on, 55
Contract system of convict labor, 253
Contractors, payment of, in bonds, 98, 99;
effect of mechanics' lien on, 244, 245
Contracts, letting of, for drainage projects,
94; publication of notices of letting of,
99; regulation of sale of, 124; impair-
ment of, 212; making of, by warehouse-
men, 239, 240; interest rates in, 248
Contributory negligence, 55, 270, 271, 272,
278

Convict labor, legislation relative to, 252,
253

Coöperative associations, 123

Coöperative insurance associations, 156
Corn, weight of bushel of, 216

Corn and Small Grain Growers' Associa-
tion, Iowa, 76

Corporations, building and control of roads
by, 23; constitutional restrictions on, 35,
110, 115, 137, 173, 175, 176; liability
of stockholders for debts of, 45; taxa-
tion of, 56, 130-132, 201, 288, 307, 309,
310; legislation relative to, 107-134,
233; first general law relative to, 110-
114; regulation of sale of securities by,
123-129; combinations of, prohibited,
129, 130; summary of legislation rela-
tive to, 132-134; political contributions
by, prohibited, 162; prohibition of bank-
ing by, 173; fees paid by, 340, 341
Council Bluffs, 38; branch bank at, 181
Counties, duties of, to repair roads, 17;
division of, into road districts, 18; im-
portance of, in road work, 20; financial
powers of, increased, 22; increase in
authority of, 26; distribution of motor
vehicle tax among, 28; aid given to rail-

roads by, 36, 38-40; distribution of
taxes among, 56-59, 61, 311; agricul-
tural societies in, 67, 68; agricultural
improvement associations in, 71; dis-
posal of swamp lands given to, 86-88,
333, 334; construction of drains and
ditches by, 89, 90; drainage bonds of,
91; expenses of drainage borne by, 98;
regulation of weights and measures by,
216; standard weights and measures for,
217, 218; inspection of mines by, 254;
assessment and collection of taxes by,
289-295; importance of, in taxation,
292; limit on debts of, 299

County agents, provision for, 71

County agricultural societies, duties of, 68,
69; support of, 69

County attorneys, duties of, 223
County auditor, 89, 90, 92, 96, 100
County clerk, 216, 247, 298
County commissioner system, establishment
of, 21, 22

County commissioners, powers of, in re-
gard to ferries, 12, 13; reference to, 19,
20; powers of, with regard to roads, 19,
20; duties of, with regard to taxation,
290-295

County courts, powers of, relative to
bridges, 15; reference to, 87
County engineers, provision for, 28, 29
County government, changes in system of,
21, 22

County judge system, unpopularity of, 21
County judges, powers of, relative to

bridges, 15; powers of, with regard to
roads, 20; reference to, 74, 217; func-
tions of, in taxation, 298, 299
County mutual insurance associations, 148,

149

County recorder, articles of incorporation
filed with, 189; reference to, 239
County road fund, 25, 26
County road systems, 29
County supervisors, powers of, relative to
bridges, 15; duties of, with regard to
roads, 20; laws relative to, 21, 22; pow.
er of, to levy road taxes, 25; duties of,
26, 30; instruction of, 26, 28; reference
to, 28, 71, 77, 81, 87, 218; county engi-
neer employed by, 29; duties of, with
regard to drainage, 89, 90, 91, 93-96,
100, 101; equalization of taxes by, 311;
tax rate fixed by, 312
County treasurer, 217, 291, 292, 298; du-
ties of, 293; collection of taxes by, 312

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