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However, the old county judge system continued to be the law of the state until the Eighth General Assembly, after a protracted and bitter contest, passed what was popularly known as the county supervisor law, which was included in the revision of 1860. This provided for a board of supervisors consisting of one from each civil township, to which was committed the administration of county affairs. This law remained on the statute book until the adoption of the Code of 1873, when the number was reduced to three persons in each county, except in certain specified cases, when it could be increased to five or seven. With this amendment, the county supervisors law has remained with no material change until the present time.

The intent in the passage of the county supervisors law was evidently to found a representative system similar to that of the State of New York, where the organization of each town or township is independent and complete in itself, in which "home rule" prevails and in which most of the functions of civil government legally affecting the interests of the people are exercised. In New York a bridge may be built by the people of a town, but in Iowa the authority of the county had to be invoked. This condition of things led to burdening the board with duties and obligations which should have been acted upon and discharged by the township authorities. That defect in the law resulted in a system of "log rolling," which detracted from its popularity at the beginning. In order to secure needed improvements in their own localities, members of the boards were too often compelled to vote for schemes which they otherwise would have opposed. This state of things led to the reduction of the membership of the boards to where it still remains.

The county judges, deprived of their functions as administrators of the business affairs of the counties, still retained the probate business until the establishment of the Circuit and General Term courts. Their duties were assigned to the first named court. By a law of the Twelfth General Assembly creating the office of county auditor, it was further enacted-"That the county judge in each county shall be, ex officio auditor after the 1st day of January, 1869, and shall discharge the duties of county auditor until the auditor shall be elected and qualified; and after the said auditor shall be elected and qualified, the office of county judge shall cease.

CHAPTER IV

SOME EARLY PROCEEDINGS OF THE BOARD OF COUNTY

COMMISSIONERS

On the 19th day of November, 1841, at the house of William Eads, at Eads' Grove, the commissioners of Delaware County met for the first time and perfected the new entity's organization. From the fact that William H. Whiteside's name was first on the list of commissioners and in the absence of any record as a further guide, it is presumed he was placed in the chair. Charles W. Hobbs was appointed clerk to the board and performed his duties efficiently and satisfactorily. It is presumed the officials all took the oath of office prescribed by the statutes and entered into bond for the faithful performances of their several duties.

It goes without saying that the county at this time had no money in its treasury. There were but a few families within its borders and they were busily engaged in securing a foothold in the new county, chosen for homes for themselves and their children. They had little money. But it was essential that the new government should keep moving on its way to completion and in order to accomplish its aims one of the first essential moves was the acquisition of the land chosen for the county seat. With no money in the treasury and credit nil, the county did not start out on its career under very propitious conditions. Be that as it may, a move forward was absolutely necessary. The exigency must be met and to further this end, on the 20th day of November it was "Ordered, that William H. Whiteside be and he is hereby authorized to borrow money to enter the county seat, and he is not to exceed 40 per cent interest for the loan thereof; and that he enter the quarter section on which the county seat is located, for the benefit of the county board."

The second meeting of the board of commissioners convened at the house of John W. Penn, January 17, 1842, at which time it was ordered that Fayette Phillips be appointed county assessor; Charles W. Hobbs, county recorder; Robert B. Hutson, county treasurer; and Joel Bailey, county surveyor. Why these appointments were made does not appear by the record, as all of the appointees except Hobbs had been elected in the previous August. On the 18th, John W. Penn was appointed county collector, and Daniel Beck, constable, in Eads' precinct.

Commissioner Whiteside, who had been appointed a committee of one to borrow money for the purchase of land entered for the county seat, reported his failure to secure the requisite funds and at the January meeting the order appointing him for the purpose was rescinded. Thereupon, on the 18th of January, 1842, the board passed the following:

"Ordered that Daniel Brown be and he is hereby authorized and empowered to borrow money on the best terms he can, not to exceed 25 per cent,

to enter the county seat, and if he can get the money, he is authorized to enter the county seat as soon as the money is procured, without any delay, for the use and benefit of the county."

As up to that time no name had been given the county seat, and the county commissioners not being willing to take the responsibility of giving the county capital, a title, they left the matter to a number of their constituents, who were at Penn's Grove attending this session of the commissioners' court. Among them several names were suggested. J. W. Penn mentioned Chester. Marysville, in honor of Mrs. Mary E. A. Hobbs, was also suggested. Joel Bailey and John Keller proposed Delhi as a suitable name, giving as a plausible reason that Delhi was the county seat of Delaware County, New York. Upon a vote being taken on all the names that came before the assembly, Delhi received the greatest number. The result of the informal vote being reported to the commissioners, the following action was taken:

"Ordered, That the county seat of Delaware County be and it is hereby called and named Delhi.

"Ordered, That the county surveyor proceed to survey and lay off the county seat into lots, on the 15th day of March, or as soon thereafter as the weather will permit.

"Ordered, That the county commissioners shall meet the county surveyor at the county seat on the 15th day of March, or as soon thereafter as the weather will permit.'

At the same session of this court the commissioners "Ordered, that the present seal of this board be (C C),' and that it shall be affixed to any instrument of writing appertaining to this board, which may require a seal thereto."

Another matter of some importance to the newly organized county took place on January 18, 1842, wherein the Territorial Legislature approved an act to locate and establish a territorial road from the county seat of Delaware to Dillon's mill; thence, across the river and running the east side of the Maquoketa to the falls on said river, at the Town of West Cascade." For this purpose, Joel Bailey, of Delaware County, Edward Steel, of Dubuque County, and Mahon Lupton, of Jones County, were appointed the commissioners. By an act approved February 16, 1842, the Maquoketa River was declared to be a public highway for navigable purposes whatsoever and owners of mill dams and other dams were required "forthwith to construct such chutes or locks. at least 20 feet wide and 120 feet long, for the passage of flatboats or other boats, crafts, etc."

The county commissioners met at the house of John W. Penn on April 4, 1842. Eugene Hubbard, David Moreland and Montgomery, were

appointed judges of election in Moreland precinct; Clement Calkin, Morris Reed and Henry W. Lyons, judges of Eads' precinct; and Abram Whiteside, John Corbin and John Keeler, judges of election in Schwartz' precinct, for the year 1842.

At this session the board provided for the payment of Surveyor Bailey and his assistants for laying out the Town of Delhi.

But on the following day, April 5th, Daniel Brown, who had been authorized by the board to borrow money to enter the county seat, reported his failure so to do, whereupon, the board took action as follows:

"Ordered, That William H. Whiteside be, and he is hereby, appointed to attend to the entry of the county seat, and if it is entered to obtain a bond from H. W. Sanford, for the execution of a deed to the county upon the payment of the entry money with 25 per cent interest.

"Ordered, That William H. Whiteside be and he is hereby authorized to sign a note in the name of the county commissioners for the payment of the money borrowed to enter the county seat.'

The board on April 6th, ordered the place of election in Schwartz' precinct changed to the house of John Corbin, and as the courthouse, which had voluntarily been built by the settlers needed a roof, windows, door, etc., the commissioners "Ordered, That William Eads be and he is hereby authorized to contract with a carpenter for work to be done on the courthouse at Delhi, according to a bill of particulars, and he is limited not to exceed $65 for the same, to be paid in county orders."

The board again met July 5, 1842, and ordered the payment of $12 each to Samuel Clifton, Joseph Hewitt, Calvert Roberts and Alfred Brown, for services rendered in laying out the road from Dubuque to Camp Atkinson. An order was also passed for paying Alfred Wilson and Moses Hewitt, as chainmen, and George Culver, as stake driver.

Under an act passed by the Territorial Assembly, February 10, 1842, the county commissioners were required to pay William Smith, Sr., William Jones and Thomas Denson, $3 per day for their services as commissioners in locating the county seat in 1840, "out of any money in the county treasury of said county not otherwise appropriated."

Smith at once presented his bill but there was no money in the treasury and it did not appear that there would be any for some time to come. However, the following order was passed by the commissioners:

"Ordered, That William Smith, surveyor of Dubuque County, be paid $42 out of the treasury in any money not otherwise appropriated, for his services in locating the county seat of Delaware County, as per account filed in this office."

The first action of the commissioners in relation to county roads appears of record at the July session, when it was

"Ordered, That the road running from the Dubuque road, near Mr. Floids, to the white oak grove, from thence to pass the schoolhouse and intersect the road running from Prairie du Chien to the county line of Delaware, be and the same is hereby established as a public county road, and that David Moreland, Missouri Dickson and W. Wiltse are hereby appointed commissioners to locate the same, and that Ezra Hubbard is hereby appointed supervisor of the same." The first action taken by the board in relation to the fixing of rates of taxes for the year 1842, took place at the July session, and is as follows: Levy on taxable property for county purposes, 434 mills on the dollar; poll tax on every white male inhabitant between twenty-one and fifty years of age, $1; territorial tax on all taxable property in the county, one-fourth mill on the dollar.

The first tax assessed in Delaware was in 1842 and the first assessment roll has been carefully preserved and is now a part of the public archives of the

county. The document was written on two sheets of letter paper by Charles W. Hobbs, clerk of the commissioners' court and is hereto attached in its entirety:

ABSTRACT OF THE ASSESSMENT ROLL OF DELAWARE COUNTY, AS RETURNED AND ACCEPTED BY THE COUNTY COMMISSIONERS FOR 1842

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