Democratic Sentinel, Volume 4, Number 45, Rensselaer, Jasper County, 17 December 1880 — Important Opinions. [ARTICLE]

Important Opinions.

Attorney General Baldwin nas de livered opinions as follows: DIIAINAE ABSESMEKTB Unpaid assesraents for drainage purposes, levied by Boards of County Commissioners, under the provisions of the act of March 9, 1875, are taxes and to be leviod aud collected by law. It is the Auditor’s duty to put these taxes upon dublieate, and the duty of the Treasurer to collect them the same as other taxes. He must first demand payment, lien exhaust per sonal property, then return the property assessed as delinquent, then advertise four weeks, and m case of sale at the February sales and non redemption, the purchaser acquires a itle, which stands in the same category as oilier tax litles.

The annual report of the Northern prison has been filed with the State auditor. The earnings for the year are $74,877.90, and the expenditure ß $73,843.15, showing a balance of $934, 75. The Director recommend that one tier of comities across the State bo added to the territory, to iucrease the number of convicts in this institution to 800 or 1,000, as they can be more profitably employed than in the prison South. The convims now number 577 and all that are able to work are let on contracts. Of the total number of prisoners 426 are na live Americans and 37 are there for fife. It costs on an average of 36 cents a day to food, clothe, guard and care for each prisoner. The health of the convicts is good, and the man agement of the prison is in competent hands.