Indiana American, Volume 3, Number 11, Brookville, Franklin County, 13 March 1835 — Page 1

HMIDIIAWA AMIEIBIICDAEL OCR COUSTRV OCR. COUNTRY'S INTEREST AND OUR COUNTRY S FRIEXDS.

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ir ill n id ititi rti, itk, rmy ir.d U petCar cola roub'in .rest rul.mil m if bill'! iticrisrts upiftl 11c. .IV roueunto-

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B V C. P. CIjA

TPRMS OP TUB AMF.U1CAX. 'i xh'anc' f"-,-ni in six months; or 3,00 at ' .. . .-. . .. ..-.- tie ?v; s. l uelve lines, or loss, will be . . 1 ...i tr t r,0 1 I Tll' for one dollar, ami '2i tent will b3 cinr:.l t"r o.ioh additional insertion LAWS OF I.KIA'A. IN ALT t e tor an Kqu. table mode of levy- j itiiT tho taxes ol tins M ite. Sec 1- Df it oi-cted b;i lh General .-?.-V of Ac " ilc rf Iudiawi, 'That all lanhs 61 uvvn lot?. ami the value over and above t.TO h laired dollars of all buildings erected r,r n i ie thereon, or affixed thereto, which is

-iertv ot anv individual or individuals. tseept much cows, not to exceed two to each ; fa-nlk; .dl bog over one year old : all carts, j wa,Tins, and two and four wheeled carriage: '; ol! bras and woden clocks, and gold, silver j nnJ composition watches; all side hoards. so-j fa5, secretaries, bureaus, desks; all musical instruments over the value of five dollars: ' nnJ g ! l and silver ware; the law and modi-j cal libraries ot all lawyers and pliysicians.and t all capital employed in tanneries, distilleries breweries, iron, brass and copper foundries; InnJ all capital employed in steam, canal and Ikeel boat?; and in the vending of spirituous iliq iors, all carding machines and machinery -r,n!oed in anv kind of manufacture whatferer,- all moneys loaned at interest, on simple contract, bond or mortgage; the capital rf merchants, and exchange brokers, cmf loved in this state; all capital in pubic: stocks, rr the stocks of monied or other incorporations, shall be. and the same are hereby declared to he subject to taxation with the exemptions hereinafter specified; to be levied VnJ collected agreeably to law. j Sic '2. All lands belonging to the UnijteJ States, or to this state, together with the Improvements thereon; all lands sold by Congress, for the term of five years from the day rf sde; all lands with the improvements thereon, not exceeding ten acres, the title of Vaich is vested in anv trustee or trustees, j ifcoilv corporate or politic for the use of, and j In trust for any religion society. and occupied ; x ?.ich society ,flr the use of a meeting house j jrr bnrving-giound ; all lots of ground set apart j Jar school houses, academies or colleges, with i Ihe buildings and improvements thereon, rccupied for such purposes; a!! Ian Is setapai t tor the use of common school; all state and toiutv libraries; and ail libraries and philolapiiical apparatus, belonging to, or used by 'am- incorporated college, or academy, or soVietv for the promotion of science; all lands j icnrned by any county in this state, a::d set j tpart for the use and support of the poor of j jc!i counlv, not exceeding two hundred cros; all county grounds and county build- j i set apart tor county purposes; all hospit-Isalms-houscs, houses tor the cnrrect'.oa or, (-formation of cficin'crs, and the real and ! ersi.nal property belonging thereto; and all j

ji,e nropertv oi any niuiv rkku or niu i imiais. i menu w no snan give oonu ami quauiv a abo.iv corporate or politic; all horses, mules hove directed ; and such last assessor shall nrul asses over t!ie age of three year: all neat demand and receive the assessment roll of his cattle of the age of two years and upwards, j predecessor, of such predecessor, or the pcr-

locks owned bv the state, or bv literary orimonevshv him loaned at interest on simple , i 1 1 . i ' i ! - . -. . ... . 1

iantaiiie insuiuuoi.s: ai.ci an tne pel ,-onai : Vroj'erty of a widow and orphan children, if ft does not exceed two hundred dollars in Value, are here !y declared exempt from taxaIt.'i.m .r ii. i" A tV- fimt" cfnrl.- holit in n i - Inm. pikc or rail road company, shall not b. nhject to taxation, previous to such company icharging or receiving tolls: And pravvletl. jthat no corporation nor stockholder thereof, I .iha'l be liable to pay any tax for stock which j t'lail have been converted into property, fori

r. I wi:ch sjch corporation or stockholder is lia- " I in nil- t.-ivnc III- fhr nrni-!;!nnc rf this nrl -

r- i a - -

Pi-.i'. i alir-ns, that if any per.-on who may ave served in the land or naval service ot j the United States during the revedutionary ar shall make and file with the assesor, an nfiJavit, sworn to before such assessor, setting forth that he has served as aforesaid fir taree months or upwards, such person shall i J cxt mot from the payment of poll tax, and a tax on his personal property, and on his real property to the amount of eighty a-1 ve. &c. 3. For the purpose of ascertaining t-e number of taxable inhabitants, and a-1 "'oant of taxable property in thi state, it 1 iV.li be 1 he d H t v if llm li.i.ir.l ilniiitr riiilhlv. I . . -. -' "'V & fJj'iKss in each count v, at their next May j term, an at their January term, annually, ; scatter, to appoint one or more assesors.i 'lose duty it shall be, within ten days after j appointment, ol which he shall be notihed

c.' t summons, issued by the clerk, and serv- j mcnt to the clerk as hereinafter provided. 1 ay the sheriff, to enter into bond to the j such assessor shall receive such list and cor---ate ol Indiana, with security to be approv-1 rect sue h valuation thereby if necessary. e- 'v the. Clerk in his office, in the penalty j Sec. 0. The real property of non-resi-'t!iree hundred dollars, conditioned for the , dents, or persons whose name are unknown.

a a an n. -.'onnance of his duties as such as-; ,c" ''i"; and shall also take an oath or atlirma-i t;n. to he administered by said clerk, that he '11. without ni 1-1 i ili 1 1- t. i ho h.st i if his old "- m'"U and skill, well and faithfully discharge uulii r,.miir.d if him h -la w. I 'c. 1. if nnv assessor appointed under 1 tao previsions of this act, shall fail or refuse' to accept of such appointment, within ten niter he shall have received notice 1 leroot. the clerk upon such failure to attend Sad Qialify. as herein directed, shall issue a! !Jni njiis, to be served bv the sheriff, direct-; " tli;ln . 1. "l J .1 .: . .,...( ' Wi. -v- USCllllil! S 111 I Ilf llfl.'iril IIOIII ".lllllll , infoi-min? them of such failure to ', -'la and :irt :u .wwak: ri'irtkin'r naas a ,.iv for the members of said board,1 fl-.r ..- . . . . v v . . i 1 1 ' V . . J V 7 I . , 1 1 1 . I 1 1 ' a in . .1 said i : -cee.j ,-.g t-jii days from the date there;'o rut ht lo court house, to nppoint an

BROOKVILLE,

assessor in his place; and said board shall thereupon convene at the time specified in suc h summon, and appoint another assessor, who shall appear at the ofliee of said clerk, and qualify and give bond as hereinbefore directed. And should an v assessor die or become unable, bv bodillv infirmity, or anv other cause, to complete the assessment of his township, according to the provisions of this act. upon information thereof, given to the clerk aforesaid, a like summons, as above mentioned, shall he issued to the board doing county business, who shall thereupon appoint some suitable person to complete such assess- - A 1 1 II - fl I I I son in whose possession the same may be, oc shall proceed to complete the assessment of poll and taxable property, according to the provision of this act; and if the assessment roll of his predecessor cannot be obtained, the clerk shall, upon application, make out a new roil ; and such asessor shall proceed to assess his proper (own-hip, a if he had been appointed the original assessor. Sec. i). i he c lerk of each county shall. within twenty days after the appointment of such assessors, prepare a list ot all lands on the assessment and tax rolls of his county, in his office, subject to taxation, whether the same shall be delinquent or otherwise: also a list of such lands as shall become subject to taxation for the first time. Sec. (i. Said assessor, forthwith, after being qualified into office as aforesaid.shall proceed to take a list of all the taxable inhabitants of his township, ;md make an assessment of all the property therein made subject to taxation by this act, and for that purpose he shall call on each person resident in his township, and request of such person a list all his property liable to taxation as aforesaid in said township, carefully informing such person whit property is subject to taxation under this act; which list, written down by such person or said assessor, shall particularly set forth the owner or owners.the number of acres of land in each particular tract, section or subdivision thereof, the range, township, scction. quarter section, quarter-quarter section, or other subdivision thereof, or the number of ilc entrv, survey or grant as the nature (if the patticul.ir or general authorized surveys may require, so ; completely to identify the same, obses ving in all cases in relation to lands, the same order in which the same lands are described in the tract book filed in the clerk's of liee. viz: commciH ing at sec. I, or the lowest numbered section, and proceed numerically to section thirty-six, or the highest numbered section in said township; also all town in and out lots, with the number thereol. as descrihed on the plat of such town as exhibited on the record of said plat, recorded in the recordor s olhce of the county; also the aggregate value of all his personal property, made suhject to taxation; the aggregate amount of ( ontraci, Ootid or mortgage; it a lawyer or physician, the value of his law or medical li brary; and all capital employed in merchan dize or exchange brokerage: Provided hoictvcr. That nothing in this section shall be so r onstnifd a to reqniro any person to give in. or show a schedule spccilint: the items ot his personal properly subject to taxation, but he shall only be required to state the agi ega value of all such property belonging to hi subject to taxation. te um iject Sec. 7. When any person is assessed as trustee, guardian, cxecuior or administrator, he shall be assessed as such with the addition to his name of his representative character; anu sucn assessment snail ne carried out in a separate line from his individual assessment. Sec. 8. That whenever the assessor shall 1 1 A I III 1 be unable to procure from such jHMson or persons, a list of their taxable property, or whenever anv person having property subject to taxation shall not reside within the township where the same shall he situated. mni shall fail to deliver to said assessor n h-f thereof ten days before the time the assessor is bound to return his assessment according to law, it shall he the duty of said assessor to nuiL n list i hmi-if fri mi 1 he host i n fiinnnf v. .v,v. .. w. .. v ....... her may be able to obtain, noting such fact in his list; hut if sue h person or persons shall make out and deliver to said assessor a list ol his property subject to taxation before the time of of said assessors returning hi assesstogether with the value over and above two hundred dollars of all buildings thereon, shall be designated in the same assessment roll, but iii :i n:iit t lioronf e no rate fi om 1 be other asUessments. Sec". 10. If anv tract of land, in-lot or out-lot, be owned by two or more persons, it shall be lawful for such persons, or either of them to list their respective shares severally cr collectively, as he, she or they shall deem expedient, in which case said assessor shall note in his list the tenancy of said real property, together with the whole number of acrc-s r t I .w.l I,, t l.n ,m I,, ,L r f cniit t T.-n-fr Or 11:11. ivilllfimi-u III Hl "liuiw vi l I - " eel of land i ah . i : ;ec. II. All persons trading in iorcigu or domestic goods, w ares, merchandize, and gro . i i i- - -.i .i .:. cenes, or drugs ami medicines wiiiiiu inis j state, whether" the capital shall bo owned in

I'DIAA, FKIDA1 EVEL,

this state or clsewhera, shall tier considered ition of all lands, together with the number of merchants. (acres in eac h congressional township or fracSec. 1"?. It shall be the duty of the Prcs-jtional township, also town in and out-lots.and ident. Cashier, Secretary, Treasurer or other' the improvements, thereon liable to taxation, prcper agent of any incorporated company j the aggregate valuation of all personal propwhose funds, property or stock are subject to j erty subject to taxation, the aggregate amount taxation by this act, to make out and deliver ' of all monies loaned at interest, of the capital to said assessor a list of all the property, funds; of merchants, of exchange-brokers, and of the and stocked such company or institution lia-j capital in public stocks vested in monied or hie to taxation, on or before the first day of other corporations, showing fully the whole

September ne xt, and on or before the first Monday in May annually thereafter. Sec. 13. It shall be the duty of such assessor upon actual view to make a true valuation of ail the real estate together w'uh the value oicrand above two hundred dollars, of the buildings thereon or afiixed thereto, made liable to taxation at their full value in money, as he would appraise the same in the payment of a just debt, due from a solvent debtor, taking into consideration the fertility and quality of the soil, the vicinity of the same to public roads, town or illages, navigable riv ers, watcrpiiviieges on the same. or in the vi cinity of the same; the location or route of any ( anal or canals, with any other local advantage s of situation. Sec. 11. It shall he the duty of every per son possessed of personal property subject to taxation, to give a lair and true valuation thereof, at the time he gives in his list as aforesaid. If such assessors shall not be satis fied with the valuation of the personal prop erty by the owner. Ins agent, or the guardian or the trustee thereof, he may himself make a valuation of the same at its full cash value, according to the best of his knowledge and information. Srx-. li. It shall he lawful for any person or the agent, trustee or guardian of any per son whose property is subject to taxation, at anytime before such assessor shall have com pleted his assessments, to make and to file with the proper assessor an affidavit, that the list ol his property as given in by him is true and correct, to the best of his knowledge: vV that the property therein specified does not exceed a certain sum in value to be named in saici auniav u, staling inerem separately the value ol the several kinds of property liercmifier required to be separately designated b suc h assessor in his assessment-roll: and said assessor is hereby authorised to administer the necessary oath or affirmation to the person making such affidavit. Sue. It I. Said issessor mav, in all cases! where he deems the same expedient or prop-!

er, require any owner, agent, guardian or i be statute in sue h case made and provided, trustees of any personal proper! v. or havin"-' ;,ud the colli clor shall pay over to the state money loaned at interest, subject" to taxation. treasurer all state revenue, on or before tluor capital empl yed in met e liai di.e or ex- second Monday in December in every year: change; brokerage, to give in his list and the'-'1111' :" county funds collected for count v pur-

valuation thereof under oath, and the said assessor is hereby authorised to administer any oath or affirmation required by this section. Sr.r. I. If anv person resident of the county in which his property is subject :to taxation. shall Jail or refuse- to give in a list (if the same, when requested bv the assessor, agreeably to the provisions of this act. or shall fraudulently omit to give in anv part of his. her or their property hereinbefore required to be listed, the assessor shall list and take a valuation thereof, from the best information he may be able to obtain, as in the (Jth section of this act required. Sec. IS. Fach assessor shall, on or before the first day of September, A. D. lStV, and annually thereafter, on or before the first day

of May. deliver fothedcrk of his proper;Sary on the tax list or duplicate, the same mav countv the list of his assessments, made asa-H made by the seller and purchaser, or the

loresaici, particularly noting the number of .- ...... i . i . . , . acres m each congre ssional tow nship. or fractional township, properloy verified by affidavit, to be by said eleik laid before the board doing county business at their next subsequent term. Sec. ID. The board doing countv busi-

nessat their term next after the return of the';i"y bl,,d or town lot whic h may stand enterassesn ent ndls of the assessors as aforesaid.1 ed for taxation shall have anv effect upon

shall carefully compare the additions of the! numberof acres on said lists with the addi - lions of the same tow nships on the track book deposited in the clerk's (flic e : and if found to be Am than (he number of acres taxable. according to said tract dock, they shall order

the clerk, previously to making out the dupli-j sale or conveyance had taken place: Provicatc, to correct such omis-ions by the tract bd hnuuvcr, that sue h clerk shall be bound

book, and shall proceed to hear and deter mine the complaint of any owner or owner of any property contained in said assessmentrolls relative to the listing or valuation, and to correct the same as right and justice may require; and said board shall have power to equa lize the valuation of the lands in the respective tow nships of their count v, which. they shall do by adding to, or deducting from, the aggregate valuation made by the assessor of such tow nship. such per centum as they may deem necessary to equalize the valuation of the lands of such township with the other township? of the county. Sec. tit). The clerk of such board shall carefully note all corrections of the listings, assessments and valuations which may be made bv said board: and also correct thei valuation of the lands of such tow nship acconling to the per centum ordered by said board to he added to or deducted therefrom. Sec 21. The clerks of the respective counties, shall also, on or before the first day of December, 1S:5. and on or before the first day of July in each year thereafter, transmit to the Auditor of public accounts, a certified copy of the collector's.-oond, and a statement oi tne valuation oi tne property in nis couun j settin g forth separately, the aggregate valua

MARCH 13, 1S3..

amount of the valua ation of the property in such county liable to taxation: which statement shall by said Auditor of public accounts. be laid before the lcncral Assembly on or before the expiration of ten days from the said first day of December. Sec. "22. All taxes necessary for the snp-tk-.i tf l'ir n-nviM-nmnnf tC il.i Vl-i(. LmII assessed on the grand levy, in an equal and rateable proportion, in manner following, to wit: The per centum necessary to be charged on the doll iron said grand levy, for the purpose of defraying the state, expenditure, shall be fixed from time to time by law: the board doing county business in each county shall, at their annual Meeting in May, determine the per centum necessary to be levied for the purpose of defraying the expenditures of their respective counties, and also the per centum necessary to he levied for road purposes not less than one iifth part o f the per centum levied for state purposes. Sec. 23. The clerk of each county in this state shall annually, from ami after the time when the provisions of the twenty-third section of this act shall have been acted uj o i and carried into edict, make out complete and perfect duplicates of the assessments returned hy the respective assessors, and the corrections thereof made by the board doing county business, one of which shall be retained by him in his office among the files of said board doing county business, one of which shall be retained by him in his office among the files of said board doing comity business, and the other, he shall deliver to the proper officer whose duty it may be to collect and receive the revenue; herein provided to be levied and collected; which last mention ed duplicate shall be directed to such officer with a precept in (lie name of the State, test ed by the clerk, and under the seal of the board doing county business, commanding him to collect and receive the taxes e h.arged in said duplicate ace -online to law. and that "e pay over tne moneys collected bv I. no bv virtue of said precept as required of him by poses into the; county treasury on or before the first Monday in Man h in every year. Sec. til. henever any person shall disi cover, during the time he is making Ids i asjsessmen Is, any lands or town lots which have "ot beiore been listed or entered on the assessment rolls of the county, it bhall he hi d ty to enter and value the same on his redl, a other lands or town lot are entered and valu ed, noting the facts in his return. Sec. ti.". It shall be the duty of every person whose lands or lown lots are subject to taxation but w hich arc not entered in his name for taxation, to enter the same on or before the first day of January, in eaeh o;n Whenever hy a sale or partition of any lands or town tots, a transfer thereof mav he neccs- . i . . . person making partition thereof agreeing thereto, before the clerk, Lor by either party producing to said clerk a written certificate thereof signed by (he partie s interested, des cribing the tract or tracts of land, or the part or parts of town-lots to he transferred on such tiix duplicate. TS'o sale or conveyance of charging the same with (axe until the prop- ; er transfer shall have been made as aforesaid. j but such land or tow n lot shall be liable to be charged with taxes and forfeited and disposed 'of for the same, and the said taxes shall be collected thereon in the same manner as it no (x ojfido to note and make the proper transler ot an sales and conveyances under any judgment or decree of the Circuit or Probate court of his countv. Sec. ti(J. The lien of the state for all tax es for state and county purposes shall attach on all lands and tow n-lots, on the first Monday in January, in each vear. which lien shall he perpetual for all such taxes, and the interest and penalties thereon; and all taxes on personal property shall have preference to all other claims and demand. Sec. 27. That there shall be assessed on each male inhabitant over the age of twentyone, and under the age of fifty 3 ears, the sum of oT 1-ti rents for the purpose of state revenue: and the board doing county business may assess for county purposes, on each person within the ages aforesaid, a sum not exceeding P? 1-2 cents, which taxes so assessed as aforesaid shall be collected as other taxes. Sec. 23. Each assessor shall keep a correct and accurate account of the time actually spent and (he services performed under the provisions of this act, and lav the same hefore the board doing county business; and such beard shall examine such assessor under oath or affirmation touching the truth of his

VOL. I i !... n.

M '' lap ii'in im ..v ....... ..i, ,u.u ni l , m jinuiKi to nnn sucn questions touching tr.e same. -s fiiry deem Proper;, whereupon such board shall make to tb.e'as,-. Ossor such allowance as they shall consider sufficient compensation for his service ?. to be paid on the order of the board, as othe r moneys arc usually paid, out of the county treasury; and thetierk of said hoard shalL in like manner, keep an account of h;s services herein required, and the said board may make to him such additional allowance therefor as to them m iy seem just: Prn i ' !rd to::-nr: that if such assessor or clerk shall fee 1 himself aggrieved by the decision of the hoard in the premises, sue h assessor or clerk, within thirty days thereafter, may take his appeal to e. nr-nmif nn1 m -1 . - ... . . - . . I i i proper Lircuit Lourt. who shall hear and determine the matter as the said board i directed and required to hear and de termiuc the same. The decision of whic h Circuit Court thereon shall be final between the parties. Sec. '2 The following form and directions shall be substantially pursued by the respective officers therein named, in executing the duties respectively assigned them. Form of an affidavit required by the 2d section. State oe Tnphna, county, ... Personally appeared before me, A. 1., nsessor of township, in said counfv, C1).. who being by me duly sworn, makes oath and says that he served in the land (or c$ thr rase may be, navnl) service of the U. States during the revolutionary war for three months. (if he served a longer period, it may be slatid,) C. I). Sworn to this day of A. D. A. 1J. .Qiscssor. Skat. Form of an affidavit required by the loih section. State of Inpivna, county, sr. Personally appeared before me, A. 11.. nsefsor of township, in said county, F. F.. and delivered to me, as such assessor, the list of his taxable property; and the said F. F. being by me duly sworn, made oath, that thft list of his property, as given in by him is true and correct to the best of his knowledge, and that the several kind of property specified in his said list does not, according to the best el" his judgment and belief, exceed in value the following sums to-wit: (iiistrt ; sivi ral kindt f per ix rlii rapiired to l.e n rt.i at: dc?ic'!: d bv iff af? ? ur in :$ ftme lit roi!, rn.'i lis Vii!-;r ( ft uh (.nu olc t iht rt.) F. F. Sworn to this day of A. D. A. D. .lies -or. Srw.. The clerk in making out the asessm r.t-rc"! for the assessor. aforesaid, whenever h mav be enable to discover from the; lis;, dap!; acs. niaps or other evidence in his pi-s-esioi, who mav be the ow ner or ow ners of anv trac t or lots ed" land, shall enier ihe same on the io!l. aad such asessor s! a'i as-ess the. ramo from the best interim. lion lie c.di procure, setting down in the proper colair.n the: name or names of the ow ner or owners there ol. it he can ascertain them, noting Uk; tacts in his return in lluv space left for remarks. The assesses will set down in the proper column the value of the several tract or lots ot land ou his roll, and also the valuation of personal properly, merchants' capital, "c, taken under the provisions of this act. "Whenever said assessor shall discover any lots or tracts of land subject to taxation, not entered in hii roll he shall enter and value the same, noting such fact in his return. The c lerk shall allord sufficient space in the roll for entering a complete list of all the taxable inhabitant in the tow nship, and the a;esor shall enter therein, the names of all such as have net. been entered as ihe owners of real estate, with the number of poIN. pror-ert y o. c. subject to taxation, and the value thereof. N. D. This form can ( asily be so altered as fo answer any grant or surveys van ing from (he present U. States urvos. ami w ill also answer for the form of a duplicate, he adding the propc r columns for containing the amount of (axes respectively levied for state, county and road purposes ccc. The clerk in making out his duplicates w ill insert therein the property of ail non-residents, but in a part thereof separate from the; other assessments. Sec. r0. So much of this act a? relates to taking the first list and making a valuation of property liable to taxation, shall lake effect and be in force from anil after its publication; and the residue thereof s!i ill take effect from and after the 1st day of February, A. D. lboO: Provided hove, r, that all taxes for the fiscal year eighteen hundred and shirty-five shall be assessed, levied, ami collected in the same manner as if this act had never been passi 1, aa 1 all I i vs and partsof laws coming within the purview ot' this act, shall be continued and remain in full force for and during said fiscal year, for that purpose, and until tiie repeal of the same shall be necessary to carry into full effect, by future legislation, the provisions contained in this act. .1 Speck of xrnr. The citizens of Penn Yan, (N. Y .) w ho feel aggrieved at the diversion of the waters of the outlet of the Crooked Lake, from their mills, eve. to feed the canal, turned out in a body on Saturday, stud blew the State dam sky high! The Hon. Nathan Dane, LL. D. died a, j few days since at Beverley, Massachusetts, at ! the age of 61. Mr. Dane was the patriarch j of his profession in New England.