Page:History of Iowa From the Earliest Times to the Beginning of the Twentieth Century Volume 3.djvu/55

 and earnest debate. The plan was to tax the gross receipts at the rate of one per cent. on the receipts of $3,000 per mile; on receipts over $3,000 and under $6,000 per mile, two per cent.; and on the excess of receipts over $6,000 per mile, three per cent.; these taxes to be in lieu of all taxes on the road-bed, right of way, rolling stock and necessary buildings for operating the road;  any other property belonging to the company to be taxed as property of individuals in the county where situated.

An act was passed to enable townships, incorporated towns and cities to aid in the construction of railroads by voting taxes. A former law for this purpose had been declared unconstitutional by the State Supreme Court and this act was so framed as to endeavor to avoid the objections raised to the former law.

The Legislature passed an act to divide the county of Kossuth and form the north three tiers of townships into a new county to be named Crocker, in honor of General M. M. Crocker. It provided for the election of supervisors in 1870 and other county officers; authorized the supervisors to locate a county-seat at its meeting in January, 1871, which they did by establishing it at a new town laid out near the geographical center of the county, which was named Greenwood Center and where a post-office was established. Crocker County had but a brief existence, as the Supreme Court, in a case brought before it, declared the act by which the county was created to be in conflict with the Constitution and void. Acts were passed for the government and management of the two insane asylums, one at Mount Pleasant and one at Independence. Acts were provided for the government of the State University at Iowa City and one authorizing the several counties to establish and maintain high schools. A commission was created to revise the statues of the State.

A long and bitter contest was had in this General Assembly over a bill to provide for erection of a new