Chapter XXXVI: Cedar Rapids (4)

In April, 1897, a meeting of the Fifth District Editorial Association was held at Excelsior Springs, Mo., and as part of the entertainment, a delegation from the Commercial Club of Kansas City, escorted the members of the Editorial Association from Excelsior Springs to Kansas City and devoted a day to showing them Kansas City from every point of view. The stock yards, the packing houses, the fire department, the newspaper offices, the parks were visited, a reception and luncheon were tendered at the Commercial Club rooms and a dinner was served at one of the leading hotels. Following the return of the party to Excelsior Springs, A. N. Palmer, president of the Cedar Rapids Business College and editor of the _American Penman_, and the editor of _The Record_ were discussing the splendid entertainment of the Kansas City boosters and what it meant to a city to have such a live organization; and it was then and there decided that Cedar Rapids ought to have such a club. The matter was talked over at length and the result was that as soon as possible after returning home, Mr. Palmer issued a letter to some 400 of the business men of the city reciting the need of such an organization in Cedar Rapids and calling a meeting for the purpose of considering its formation. That meeting was held in the assembly room of the Cedar Rapids Business College on the evening of June 8, 1897. It was decided to form the club and at a subsequent meeting, held July 2d, the club was formally organized. A. N. Palmer was chosen the first president and the editor of _The Record_ was elected temporary secretary, serving until the election of the first permanent paid secretary, Ed. R. Shaw, who assumed office July 15th. The first offices of the club were in the Granby building, the rent being a donation from Mr. E. A. Higley. Subsequently, in May, 1901, came the consolidation of the Commercial Club with the Occidental Club and the removal to the Masonic Temple, which has since been the home of the club.

With the consolidation came the addition of the social feature, including reading room, billiards, and later, the inauguration of the noon-day lunch, which latter has proved to be most popular, and which has done much to bring the members in closer touch each with the other.

Ever since organization the Commercial Club has been fortunate in securing as officers men who have been willing and able to give the organization their time, best thought and energy, with the result that it has been and is now a live and potent force in the community. Such men as Palmer, Anderson, Forbes, Newman, Safely, Rall, and others, have filled the presidency with credit to themselves and profit to the club and the city, and in Shaw, Lincoln, Charles, Simmons, Sessions, Shaver, Bell, and Wunderlich the Commercial Club has had secretaries who have labored faithfully to further the best interests of the organization and city. The present officers, J. F. Rall, president, and John Wunderlich, secretary, are making records in their administration and achieving results that speak for themselves.

The work of the Commercial Club is so wide-spreading and presents so many aspects that it is impossible to refer to it in any detail. The idea of the club is to arrange systematic work to be done by the members, as well as by the officers, and with that in view, there are a number of committees in charge of various departments of the work, as follows: Assembly, Civic, Entertainments, Executive, House, Interurban, Legislative, Manufactures, Mercantile, Membership, Navigation on Cedar River, Public Institutions, Trade Extension, Tariff and Transportation, Special Convention, Railway Service, Statistics. These are all regular standing committees. In addition, many special committees are appointed to take up special or emergency matters.

As the result of the labors and aid of the Commercial Club, many prosperous and valuable manufacturing industries have been brought to Cedar Rapids the past twelve years. Many local businesses have been encouraged to start and aided on their way to success. Many established businesses that have needed encouragement have been given it and other businesses that have found difficulties in their pathway have had those difficulties removed through the offices of the Commercial Club and its members. Conventions and public gatherings of many kinds have been induced to hold their meetings in this city through work performed by the Commercial Club. Vexatious local disputes have been adjusted, and when cities like Indianapolis have attempted to entice such organizations as the Order of Railway Conductors away from Cedar Rapids, the Commercial Club has been found stanchly and successfully contesting the removal. When it was found necessary to secure legislation amending some phases of the commission plan law to make it fully applicable to Cedar Rapids, it was the Commercial Club that went before the legislature and secured the needed amendments. It was the Commercial Club that first began the work of running trade excursions, an idea that has grown with each year. The trip of this spring, to Le Mars, via the Illinois Central and return via Sheldon, Mason City, and Calmar on the Chicago, Milwaukee & St. Paul, occupying four days with ninety in the party, was by all odds the best and most profitable of all the series.

Within the past year a new and valuable department has been created in the freight traffic bureau. The work of this department is to bring about an equitable condition in freight rates for Cedar Rapids, as compared with other cities of like location and surroundings and eliminate discriminatory freight rates as compared with other jobbing centers. In the prosecution of the work of this bureau, the Commercial Club has been most successful, for up to the present time adjustments brought about by the bureau represent a saving of about $24,000 per year to the manufacturers, jobbers and business men of the city. In addition to the work of bringing about an equalization of freight rates, an individual service is maintained for the purpose of examining freight claims against the railway companies. In this particular many claims of long standing have been satisfactorily adjusted.

The Commercial Club has a present membership of 280, made up of the leading business and professional men of the city. It is a live, active organization, reflecting the best and most progressive citizenship of the community. The club apartments occupy a large portion of the fourth floor of the Masonic Temple, are commodious and comfortable, and form a gathering place for the discussion of matters which affect the business prosperity of the city. Regular meetings of the board of directors are held every Monday noon, following a lunch served in the directors' room, and at these meetings the docket for the week is cleared up. It is a significant fact that these meetings are attended by practically the entire membership of the directory and that no matter is allowed to drag for want of immediate attention.

The officers and directors of the Commercial Club at the present time are: President, J. F. Rall; first vice-president, F. Junkermann; second vice-president, S. G. Armstrong; secretary, John Wunderlich; treasurer, L. W. Anderson; directors, J. W. Barry, J. S. Broeksmit, W. L. Cherry, J. M. Denning, Kent C. Ferman, J. M. Grimm, W. G. Haskell, Geo. T. Hedges, E. E. Pinney, R. I. Safely, John H. Taft.

WHO PAID THE TAXES IN CEDAR RAPIDS FIFTY YEARS AGO

BY THOMAS DEVENDORF

Cedar Rapids has made many changes and improvements during the past half century. But perhaps no change has been so great as the change in the valuation of property. In 1858 there was a population of only about thirty-five hundred within the city limits, and in the entire county only eighteen thousand. Twenty per cent of the population then resided in Cedar Rapids. Today we claim nearly thirty-five thousand and over fifty per cent of the entire population of the county. At that time the area of the city was very much less than at present. Franklin street, now Eleventh street east, was as far as was platted. Beyond was heavily wooded and used in summers for picnic parties; to the south Carpenter's first addition had already been laid and but very few of the lots had been improved, the lower end, where the packing plant of T. M. Sinclair & Co. is located, was used as a race track, where the local horsemen competed. Kingston, on the west side of the river, was an independent municipality, having its own city government and city officers, and remained so until the year 1870, when it was annexed and became a part of the present Cedar Rapids.

The assessed valuation of the city for the year 1858 was for both real estate and personal the sum of $535,912--what proportion that amount will bear to the real cash value of the property the writer is unable to state. But it is the rule generally adopted by assessors to make the value much less than the price parties would buy and sell the same property for, and on this assessment of $535,912 a levy was made of two mills on the dollar, which, if the collector was diligent and had good luck, would have produced the sum of $1,071.00, which the city officers could use to carry on the affairs of the city--pay salaries, make improvements, grade streets, build crossings, and to meet all other expenses of the city. That this sum was inadequate for the purpose is shown by the fact that the larger share of the taxes of this year were paid in what they denominated "city script," which we call city warrants, so that the city fathers had very little real cash in the city treasury. This city script was issued for work and salaries and such other expenses as were necessary and was not interest bearing, so that a party that had such script was ready to dispose of the same to the best advantage he could, and parties that had taxes to pay would gather up such script at what discount they could get and use it for the purpose of paying their taxes. The larger tax payers all paid in "city script."

The city officials of that time are all dead. R. C. Rock was mayor; George Seymour, recorder; A. S. Koontz, treasurer; A. S. Belt, city attorney.

J. J. Snouffer and John G. Graves were the aldermen from the first ward; D. W. Sprague and R. R. Taylor, aldermen from the second ward; Wm. Richmond and S. A. Shattuck, aldermen from the third ward.

There are only eight residents of this city at the present time whose names appear on the tax list of fifty years ago; the only ones we can remember are the following: James Bird, Isaac Carroll, E. Coulter, C. Fordyce, Jos. Perigo, David Lighty, P. F. Randall, and Wesley Stephens. Some of the above paid a poll tax only. David Lighty paid tax on lot 3, block 28, original town, and has paid taxes on this same lot all the years since and owns the property today. Isaac Whittam paid the taxes on lot 5, block 13, original town. This is the corner lot on which the Montrose Hotel is located. The lot was then valued at $550, and the tax was $1.10. Isaac Carroll paid the taxes on three city lots, the total value of which was $585; also on two horses, value $150; one carriage, value $75; his tax was $1.92, paid in script. E. Coulter paid on a stock of merchandise (drugs) valued at $800.

A few others who are listed on the tax books of half a century ago are known to be living, but have removed to other places.

W. W. Smith, of Minneapolis, who was an active business man at that time, owned five lots on Second street, between Fifth and Sixth avenues east, on which he built a large brick building, intending to use it as a hotel. It was, however, used as a residence property, and was known as the Wadsworth Block. This property was located where the Illinois Central railroad lately erected their fine new freight depot, corner of Fifth avenue and Second street.

S. D. Carpenter, now a resident of Chicago, paid the taxes on the south 280 feet of out lot 4, valued at $850, tax $1.90. This property is located on Third avenue, between Eighth and Tenth streets, and includes the homes of A. Sinclair, Rev. Burkhalter, Ed. Clark, and the late home of Robert Williams.

Geo. Greene was the largest individual taxpayer of that day. He was assessed with some 70 city lots. Many of them were in the business part of town, the total assessed value of these was $28,575, and the tax was $56.40.

In his list were lots 3, 4, 5, 6, block 24 original plat, property on which is now located the Allison hotel, the College Inn and the three business rooms to the west, all on First avenue. Also a lot at corner of Second avenue and Fourth street, now owned by Mr. C. Magnus; these four lots were valued at $2,200 and the tax was $4.40. He owned lots 4 and 5 block 42 assessed at $300 each. These are now the homes of Dr. Geo. Carpenter and Mike Ford. He also paid the taxes on 125 feet on First street lots now occupied by the Rudolph block, the Gazette office, Geo. C. Haman drug store and Geo. Yuill farm implements. The total value of this 125 feet was $3,600, the taxes $7.20. At that time this property was occupied by a large three story hotel called Greene's hotel, and it is said by those who were guests of the house that it was one of the best west of Chicago. The next largest taxpayer was John F. Ely, who was assessed on 38 building lots at an assessed value of $24,800 and on which he paid a tax of $51.16. Lots 1, 2, 3, 4, 5, block 14, original plat, was valued at $3,500.00, tax on same $7.00. This was his home. A comfortable, unpretentious cottage occupied the center of block, surrounded by shrubbery, flowers and many apple trees. These lots are now occupied by the large business houses of Jones & Luberger, Martin Dry Goods Co., the Dows block on the corner of Second street and Second avenue, and also Snowden's, corner of Third street and Second avenue. He also was assessed with the property now belonging to the Churchill estate, corner of First street and Second avenue, value $1,150.00, tax on same $2.30. Lot 10, block 24, original plat, now occupied by the Cedar Rapids National Bank and for many years known as the old Baptist church corner, was assessed at $700.00 and the tax was $1.40.

Mr. Ely was also the owner of lots 4, 5, 8, 9, block 15, which is now the John H. Taft corner, and the store of Ludy & Taylor, all on First avenue, together with the property on which is located the "Oriel" block and part of the next lot to the west, both on Second avenue. These four lots now just in the most valuable part of the business district, were valued at $2,850.00, on which he paid the city tax of $5.70. The lot on the corner of Second avenue and Fifth street on which the Public Library is located, was one of his lots and is one that he continued to own up to the time it was condemned by the library board for the purpose of erecting the library building. This lot was assessed at $425.00, tax paid 85 cents. He was also the owner of lots 8, 9, 10, block 23, original plat. These are on First avenue between Fourth and Fifth streets. These three lots were assessed at $1,350.00, tax paid on same, $2.70.

The lots 1 and 2, block 4, was also included in his district. These are on the corner of First street and Second avenue. It was regarded as valuable property by the assessor of fifty years ago, as he has these two lots assessed at $3,700.00. No other two lots in the city were rated at so high a value as these. This must have been regarded as the best business location of that day.

The next Cedar Rapids tax payer who had to gather up the next largest amount of city scrip with which to pay his city tax was Mr. N. B. Brown, who was assessed with 47 city lots the total value of which was $20,750. This with some personal property, as merchandise, horses, cows and bridge stock made his total property valuation $23,290.00 and on this amount he paid a city tax of $46.58. Mr. Brown was one of the owners of the original plat of the city and many pieces of property which are now very valuable was at that time set off to him as his share of the original town plat.

Lots 3 and 4, block 25, are two valuable pieces of property. These are on Second avenue between Third and Fourth streets and on which is located the Damour Grocery House, and some of the property on which the new government postoffice is erected. These two lots were assessed at $900.00 on which he paid a tax of $1.80. Mr. Brown also was the owner of lots 6, 7, 8, block 23. These were on the north side of First avenue and extended from Fourth street west to where the Grand hotel now is and included the Chicago & Northwestern freight depot, the Pullman House, the Delavan hotel and the property now owned by Mr. Lansing and used as a saloon. These three valuable lots were then assessed at $1,700.00 on which he paid the tax of $3.40.

Another fine piece of property was his home, which was the entire block 38. His fine brick residence was located in the center of the block and was at that day one of the finest dwellings in this part of the state. These ten lots which were all included was valued at $3,250.00. This property has been sold and sub-divided until the only part left is the southeast corner of the block which N. E. Brown his son, now occupies with a fine modern brick dwelling, directly opposite Grace Episcopal church.

He was also the owner of the property on which Gorman's hotel is located. This hotel was built by Mr. Brown and a few years after it was considered the best hotel to be found in this part of the state. The upper story was finished for an amusement place and before the building of Greene's opera house this was the only place that could be used for that purpose.

Mr. Brown was largely engaged in milling at that time and owned and operated a woolen mill and also a flouring mill, the buildings of both are still standing but have not been in operation for some time.

Greene, Merritt & Co. were the bankers of that period and were assessed with one city lot, corner of First street and B avenue, value $700.00, together with their bank capital $20,000. Their city tax was $41.50. The senior member of this firm was Geo. Greene, who was the largest real estate owner of that date and who has been mentioned before in this article. Mr. Merritt, the other member of the banking firm, was a brother-in-law of Mr. Greene. Messrs. Geo. Greene, Wm. Greene and Joseph Greene were brothers and together were largely instrumental in shaping the development and growth of Cedar Rapids. They had faith in its future and did not hesitate to give their money and their time to every effort made to advance, build up and beautify their home city.

Wm. Greene was assessed with some twenty city lots, the value of which was $5,625.00, which with some personal property assessed to him made his total valuation $6,360 and his tax paid in city scrip $12.72. He was the owner of the east 1/2 of out lot 6 and Mr. Merritt was the owner of the west 1/2 of the same out lot. This property was assessed at $19.00, for both Mr. Greene's and Mr. Merritt's part. This out lot is situated between Fourth and Fifth avenues and Eighth and Tenth streets and is now built up with some of the finest homes in the city. A. C. Taylor, Luther A. Brewer, Mrs. N. Bourne, Henry S. Josselyn, Dr. Ruml, Wm. H. Dutton, Geo. A. Mullin, John H. Taft, and many others have homes in this out lot.

Greene Brothers were assessed with eight lots, all well inside the business district, which were valued at $5,085.00; tax on same $10.17; lots 6 and 7, block 16, value $1,300.00; tax $2.60. These lots are on the corner of First avenue and Third street and are now occupied by Tony Naso on the corner for a fruit store and the balance of the lots by the "Fair Company."

Mr. Daniels was another large owner of Cedar Rapids real estate, fifty years ago. The assessor for that year had him listed with 38 city lots besides four entire out lots, together they were assessed at $17,025.00, and the tax on the entire property was $34.05, all paid in the usual city script. Some of this property lying in and near the business part has become quite valuable. Lot 2, block 5, being a lot on Second street between Third and Fourth avenue, was listed by the assessor at $500.00. This piece of property was sold to John Murray some two years ago for some $12,000.00, or thereabouts. This is now occupied by the interurban railway as their depot. Another piece assessed to the same party, lot 6, block 12, corner of Third street and Fourth avenue, the rear part of this lot is being improved this present season by the Bohemian Turners. This lot was assessed at $425. Tax on same, 85 cents. Mr. Daniels was also owner of lots 8 and 9, block 14. These lots are on Third avenue between Second and Third street and are owned by Sam Armstrong and John S. Ely, the assessed value of the two lots was $1,250.00 and tax on lots $2.50.

Lot 10, block 42, value $375.00. This is the corner lot on which the Methodist church is located. Lot 1, block 43, value $350.00. This is the corner on which the Christian church was built.

Lawson and Lowell Daniels, under the firm name of L. Daniels & Co., were assessed with 19 city lots, value of which was $8,775.00. Merchandise, $1,000; five horses, $375.00; three carriages $150.00. The total tax was $21.40.

Lot 5, block 2, is the lot on which the Masonic Temple is now located, and was valued at that time at $2,400.00. They used it then and for many years after as a store room and did a very large business. They sold about everything to be found in a well regulated country store, and were known for many miles around as reliable and enterprising merchants. They were also owners of lot 3, block 15. This is the lot on which the Reps Dry Goods Co. is located and was valued at $700.00. They were also owners of out lot 16, valued at $350.00. This is located between Third and Fourth avenue and Twelfth and Fourteenth streets, is now nearly all improved with fine homes, the new Westminster church is on this block, corner of Fourteenth street and Third avenue.

Harvey Higley and his brother, Henry Higley, under the firm name of Higley & Co., were large owners of city real estate, the larger part of which was in the district now given up to business. They were owners of the lot on which the Granby Block now stands, which at that time was only valued at $700.00. They were also assessed with the property on which the Denecke Dry Goods store is now located. This was assessed at a value of $80.00. On this lot was a large livery stable of which the Higleys were the owners, and which they conducted for many years after. They were also the owners of the lot, corner of First avenue and Second street, now occupied by Oscar Solomon, and ten years after erected the store building now standing thereon. This piece of property was valued at that time at $725.00. They were also assessed with lot 3, block 2, at a valuation of $1,700.00. This is on First street and is now occupied by Kubias & Son, as a harness store.

Sampson C. Bever was assessed with real estate to the value of $9,480.00, and personal property $515.00. On this assessment he paid a tax of $19.99. The most valuable piece of property held by himself that time was the homestead which was located on First avenue and between Fourth and Fifth streets. These five lots were assessed at $2,325.00; the house, which was a large brick structure, stood about where the old B., C. R. & N. Railway erected their general offices a few years since. The Milwaukee railway depot is also located on one of the lots of the Bever home property.

Mr. Bever was also assessed with lot 1, block 3, original town, at a valuation of $1,875.00. This is the lot on which the banking house of the Commercial Savings Bank is located and is a property which the Bever family have paid taxes on for over a half century. A large part of Mr. Bever's property was in lands lying outside of the city limits and which the writer of this article is not able to correctly describe. Mr. Bever located in Cedar Rapids in April, 1852, and for a number of years was engaged as a merchant, after which he became interested in banking and was the head of the private banking house of S. C. Bever & Sons. This bank afterwards became the City National Bank and was the first national bank to be established in Cedar Rapids.

H. G. Angle & Co. paid on a valuation of $4,700.00 real, $3,000.00 personal. They were largely interested in milling and also conducted a large store. The building in which they operated is still standing on the corner of A avenue and First street and is now occupied as a saloon. The company was assessed with twelve city lots.

A. M. Mekeel was assessed with personal property only, value $6,000 and paid into the city treasury the sum of $12.00. He paid the largest tax on money of any one in Cedar Rapids except the bankers on their bank capital.

Geo. Ohler, lot 8, block 11, value $375.00. He paid a tax of 29 cents. This was his home and was located on Sixth avenue and here he and Mrs. Ohler resided for over fifty years. Mr. Ohler died about four years ago and Mrs. Ohler more recently. The only member of the family remaining is Mr. Frank Ohler.

S. Nyere paid on merchandise value of $100.00. Mr. Nyere was a tailor and continued in that business for many years after. He was the father of Geo. Nyere, late candidate for mayor, also of John and Louis Nyere, plumbers, all successful and pushing business men.

Philip Otterbein, one city lot valued at $250.00, tax paid, 50 cents. Henry Otterbein of the west side is a son of Mr. Otterbein.

S. L. Pollock was the owner of a number of city lots, the value of which was $2,340, and on which he paid a tax of $4.58. He owned lot 8. block 2, on which is located Greene's opera house, and valued at that time at $700.00. He also owned a lot on First street about opposite the auditorium valued at $375.00, and also a part of the land on which the auditorium now stands.

Wm. Passmore was assessed with one business lot on First street about the middle of the block on the east side between First and Second avenues, and which was valued at $600.00. This with $535.00 of personal property, made his city tax $2.27.

G. A. Reichenecker was assessed with lots 1, 2, 3, 4 and 5, block 48, which were valued at $1,575 on which he paid a tax of $3.15. These five city lots are located on Second avenue between Sixth and Seventh streets, and on which are located the homes of the late Isaac Shaver and U. B. Sanders and Mrs. Lawson Daniels.

Mr. Sanford, a non-resident, was assessed with out lot 5 at a value of $1,700.00. This out lot is situated between Eighth and Tenth streets, Third and Fourth avenues, and contains the homes of J. S. Frick, David Blakely, Mrs. G. Carpenter, E. E. Pinney, all on Third avenue, and L. Benedict, E. J. Carey, Mrs. L. Wallace, J. C. Pickering, R. M. Garrison, David Lighty and Jas. W. Wiley, all on Fourth avenue. This property at that time contained nothing but native timber and a luxurious crop of sand burrs.

John Weare was the owner of out lot 2 and which was valued at $1,700. This property is on First avenue and between Eighth and Tenth streets, and on which is now located the homes of Col. Clark, John M. Redmond, E. E. Rothrock, Jno, B. Henderson, Henry Soutter, Chas. J. Fox, Wm. J. Greene, and a number of others. Mr. Weare paid taxes on several other lots and also some personal property.

Geo. Parr paid the tax on lot 2, block 21, value $300.00. This was his home lot and on which he had a good brick house. This was on C avenue and has now been entirely taken up by the Quaker Oats mill plant.

C. B. Rowley was the owner of several pieces of city property. Lots 1 and 2, block 31, which was valued at $875.00, was owned by him. The Perfection Manufacturing Company is located on lot 1. He was also the owner of lots 1 and 2, block 47, corner of Third avenue and Sixth street. The Sisters of Mercy now own lot 1 and Jos. F. Kouba resides on and owns lot 2, these two last lots were valued at $575.00. Mr. Rowley was engaged in buying grain and other farm produce. The warehouse was located on ground now occupied by the Quaker Oats plant. He was for a number of years a member of the school board of this city.

S. A. Shattuck was assessed with lots 4 and 5, block 29, which were valued at $650.00. On these two lots he paid a tax of $1.30. Mr. Shattuck built his home on lot 5 over fifty years ago and here he and his wife lived until his death. Mr. Shattuck was one of the pioneer business men of Cedar Rapids. He came here in 1852, and was active in a business way until a very recent date. He was a partner of Geo. Dewey under the firm name of Shattuck & Dewey, and together they had a store on First street. Mr. Shattuck built the three store brick building now standing on First avenue between the alley and Second street and then known as the Franklin block. Frank Kilborn owns one of the store rooms today.

Wm. Stewart became a taxpayer in Cedar Rapids at a very early day. He came here in 1847. Fifty years ago he was the owner of lot 9, block 16, valued at $700.00. This is on First avenue between Second and Third streets, and is now occupied by Russell Confection store. He was also owner of part of the property on which the Y. M. C. A. building is now located. Mr. Stewart was a blacksmith, plowmaker, and had a shop on A avenue. Ex-Alderman Jas. Hughes is now engaged in nearly the same business and in the same building that Mr. Stewart built and occupied fifty years ago.

M. S. Starr was assessed with lot 10, block 5, valued at $750.00. This is the property on which T. J. Lowell has his hardware store.

J. J. Snouffer was the owner of lot 6, block 3. This property was valued at that period at $1,000.00 and is the corner on which the Commercial National Bank is located, and a part of the Denecke Dry Goods store. Mr. Snouffer also owned a lot on North First street opposite the mills, which was assessed at $700.00, also personal property valued at $130.00.

Mr. Snouffer came to Cedar Rapids in 1852, and was engaged in milling under the firm name of W. D. Watrous & Co. He was an alderman from the first ward for many terms and at one time mayor of the city.

D. F. Sprague was assessed with lot 5, block 25, which was listed at $500.00. This is the lot on which the Muskwaki block is located, corner of Second avenue and Fourth street.

Peter Snyder was the owner of lot 6, block 11, valued at $425.00. This property is on the corner of Sixth avenue and Third street.

C. C. Taylor was listed with lot 6, block 32 and valued at $425.00. This is the corner of Second avenue and Fifth street and was the home of B. F. Howland for many years. It is now occupied by the new and beautiful home of the Cedar Rapids Business college.

T. Wood was the owner of several pieces of Cedar Rapids property, in all amounting to $1,650.00, on which he paid a tax of $3.30. His home was on the corner of Fifth street and B avenue. He also was the owner of the lot on which the Y. M. C. A. building is located, which was valued at $900.00; also a lot, corner of Fifth avenue and Sixth street. Mr. Edwin Wood, for many years connected with the J. S. Cook Dry Goods Co., was a son of Mr. Wood.

The Iowa & Nebraska Land Company were assessed with 29 city lots and all valued at $6,875.00, the tax of which was $13.75. The Iowa & Nebraska railroad, from Clinton to this place, was then being built. It was nearly completed to this point and these lots were doubtless purchased for right of way and terminal purposes, as they were all situated on or near where the road was built. The next spring, after the road was open for traffic to this point, lot 1, block 25 was assessed to unknown owner and was valued at $700. This is the lot upon which the First Presbyterian church was built many years ago and remembered by the older residents as the "Little Muddy." The new federal building is now erected on this lot.

Lot 1, block 26 was also assessed to unknown owners and was valued at $575.00. This lot is on the corner of Third street and Third avenue and was used up to a very recent date by the Second Presbyterian church.

Lots 3, 4 and 5, block 30 was also in the unknown list and was valued at $1,075.00 for the entire three lots. Two of these lots were bought about this time and the third one a little later for school purposes and on this ground was erected the first real substantial school building ever built in this city. In this building was grouped the high school and all the other grades from the primary up. This building was used for school purposes until demolished a few years ago to make room for the present Washington high school building.

Lots 6, 7, 8, 9 and 10, block 13 were assessed to unknown owners at a value of $1,100.00. These lots are on Fourth avenue and between Second and Third streets. The new telephone exchange is located on the rear of lot 10.

TEXT OF THE ACT TO INCORPORATE CEDAR RAPIDS

Following is the text of the act incorporating Cedar Rapids, as passed by the legislature of the State of Iowa and approved by Ansel Briggs, Iowa's first governor, January 15, 1849:

_An Act to Incorporate the Town of Cedar Rapids, in Linn
County._