Indiana American, Volume 9, Number 14, Brookville, Franklin County, 2 April 1841 — Page 1
ElMMARfA AMUEDBIKDAM
OUBCOUNTRV OUR COOMTRT'I KTESBRT AND OCR COUNTRY FttlEXOS. V C.F. L KKS3T. BROOKTILLE, FRAIYKLIIV COUJITY, IXDIANA, FRIDAY, APRIL 2, 1841. VOL. IX. Ke. 14.
TERMS OF THE AMERICAN.
tl r advance, $2 5 in six months, or $3 at i eviration of the year. No paper will be dis- ' trgj until all arrearages are paid, unless at .int'OTt of tha editor. Ten per cant, interest ' ' nnu ' will De charged on all aubscriplion, r the expiration of the year, until paid; and for ' r-b-work an 1 advertising vhen payment is delves' beyond six months. 1 AoTitaTisEMESTS. Twelve lines, or lees, will i inserted once or three times, for one dollar, rid 23 cciui will be charged for eact additional insertion.
LAWS OF IXDIAKA.
(jured by the misconduct in office of the asses
sor or his deputy, or by the omission of any duty enjoined on him by law. Sec. 12. That all nets and pails of acU coming within the purview of this act shall be, and the same are hereby repealed ; Provided, That none of the obligations or liabilities by any assessor incurred, shall be affected by the repeal of any act as provided for in this section. This act to take effect and be in force from and after its passage
REVENUE LAWS. .S CT FOR THE ELECTION OF COCNTV ASSESSOR.
Approve !, Fcb.,10, 1S41. Sec. I. f tnacled by lhe General ,1ssrm
fry oj the Slaleof Indiana, I hat there shall , Wted on the first Monday in August, bi
be
ten
An Act
PRESCRIBING THE DUTIES OF COUNTV TRESrRERS.
Approved, Feb. 12, 1841. Sec. I. Be it enacledby the General. Assembly of the State of Indiana, "That there shall be elected on the first Monday in August next, and triennially thereafter, by the qualified
iiallv,by the qualified electors in each organ- electors in each organized county in this slate, ized county in this state, one county assessor ne county treasurer for such county; who
snail tioid his orace tor three years from the time of his election and until his successor is elected and qualified; the elections for coun-
lor each count y, who shall hold his office for two years from the day of his election and until hi successor is elected an qualified; and jhill do and perform all such duties as now are or hereafter may be required of him by
tow.
ty treasurer, auditor, and assessor shall, in all things be governed by the laws which reguulate general elections; and the clerk of the
Sec. 2- that the county asses?or,previous circuit court shall make out and give the per-
to entering on the duties of his ofhee, shall ! sons elected, certificates of their election, as
;ve bond, with two or more freehold seenri
ties to the acceptance of the board doing county business, in the penal sum of two thoustn 1 dollars; payable to the state of Indiana, ani conditioned for the faithful and i in
to other case".
Sec. 2. That each county treasurer, previous to entering on the duties of his office, shall give boml with four or more freehold se
curities, to the acceptance of the board doing
nirtial Jischarge of the duties of his office at -' county business, and in a sum not less than
orJinj to law; and shall take and subscribe .double the probable amount of the state and an oit! or affirmation to be endorsed on his-county revenue required to be raised, in tho honl,thnt he will faithfully and impartially ipropeY county, during eithei of the years said - i .t-. i.i! fL: :i C-. .t-i f. , . i. l
Oijcmrge tne amies oi ins saiu omce to me oet treasurer may oe electee to serve as sucn. pay
oi his skill and ability; and the bond so endor teJ shall be deposited with the county treasu
rjr, and by him carefully preserved-
to redeem the orders drawn thereon, and on which interest is accruing, the county treasurer shall give notice in some newspaper printed in his con'ty, or circulated therein, that he is ready to redeem such orders; and from the date of such notice, the interest on such orders shall ceae. Sec. 11 That w hen Ihe county treasurer shall redeem any order on which any interest is due, he shall note on such order trie amount of interest by him paid thereon, and shall enter on his account the amount of such interest, distinct from the principal. Sec. 12. That the county treasurer shall, on the first Monday of March, June, September, and December in each year, deposit with the auditor of hi county, all orders in the treasury by him redeemed, and take the auditor' receipt therefor. Sec. 13. That the county treasurer shall, between the first and fifteenth days of August, annually, receive from the county auditor o his county, a duplicate of the taxes assessed by such audilor; and immediately after receiving said duplicate, he shall cause notices to be posted np in three places :n each township throughout the connty, one of which shall he the place of holding elections in the
township, and also to he inserted in some
newspaper having general circulation in his
county,for six successive weeks,slatir.g in said notices the amount of tax charged for state.
county, and road orother purposes, on'each
one hundred dollars valuation; also, on what
day the treasurer or his deputy will atlenn at
the place of holding elections in each town
ship, for the purpose of receiving such taxes,
and the treasurer or his deputy shall attend
for the purpose aforesaid, on the day and a
the place named in siuh notice?; and shall at
tend at his effice at the seat of justice, from
the fifteenth of Oclober to Ihe twenty fifth of
December inclusive, to receive taxes from
rw,i . r . 1 11 t
sec. j. i nai ii any county assessor snail n.)t give bond and security, or shall not take t'ie oath or affirmation as required in the preceding section, on or befoie the first Monday of December next after his election, his office
viall be considered vacant. Sec. 4. That in all cises where the office ofcounty assessor shall become vacant by death, removal from the county, resignation, f-ulare to give bond, or from any other cause, and the interests of the couniy and state re-j-iire that such vacancy should be filled previous to the next annual election, the board
doing county business of the proper county,
snail nnaoini scnae sunanie person, having:
c i
within such county, to fill the vacancy; and if necessary, the board may hold a special ses-; ion for that purpesa. Sec. 5. That the person appointed to fill uch vacancy shall give bom, and take an oath or affirmation, as provided in the second Mclion of this act, and shall hold his office until the next annual t lection, and until his
mccfsjoj is elected and qualified. Sec. 6. That whenever the board doing yoanty business of any county, shall be of opinion tint the county assessor will be unable to )e. form all the duties required of him within !ie time specified bylaw for the performance
Unroot, the assessor r.ny, with the approba
tion ot me board doing county business, ap
powit one or mor deputies to assist in the.
rVilanmnrr t! the duties of his office.
able to the state of Indiana, and conditioned for the paying over according; to law. all mon
eys which shall come into his hands for state, Larsons wishing to nut thm- Provided. That
j i j i in . VJ --- .
couniy. roaa or mner purposes; mm snmi lhe board do,ng coanty business of any coun-
taKe ana suoscnoean oatn or amrmaiinn. to (y t the,r gl(,ted meet;ng jn june in any be endorsed, on said bond, that he will faith r.nr. if ihe shall dm it norossarv for the
11 J- 1. 11 .1 ! !! - PC. I ' J . - ..
iuny aigcnarge ait ire auues oi nis omrc , mm ronveniencc of Ihe citizens of any township or
tne saia oona, so enaorsen, snau oe ueposueu townships in their county, to enable them to
wim tne auoiior oi me couniy, mm uj pay their taxes,without attending at the coun
carefully preserved. . . ty seat, may make an order requiring the
bee. 3. That if any person elected to the rftllnt- treasurer to attend two dava in such
office of county treasurer, shall not give bond township or townships for the purpose of re-
anaiaKeineoainorarnrmaiion hs reuuircui.. ceiving taxes, and shall notify the treasurer the preceding section.on or before the twelfth thereof; and the treasurer shall be bound to
aayoi august oexi alter nis eiecuon, uisviui-c l(l(nd accordingly, and shall state in the no
tices to be given as aforesaid, on what days
he will attend i& said township or township
for that purpose.
Sec. 14. That each county treasurer may
appoint one or more deputies to assist him in
shall be considered vacant.
Sec. 4. That whenever Ihe office of coun
:ty treasurer shall become vacant by death.
the qualification of an elector and residing removal out of the county, resienation,neglect
to give bond, or from any other cause, the
board doinc county business of the proper ,he coertion of taxes; and may take such
county snan loriiiwim meet ana appoint sur c bond nd security from the persons appointed
Mutaoie person to nu sucn vacancy; mm i 8 he shall deem necessary for his indemnity
person so appointed, shall give Dona ana ibkc Bnd shm jn a cages he i5ahie snd nccounta
an oath or affirmation, as required in the sec-m,. fot (h proceedines and misconduct in
ora section oi tnisnci, ana snau noiu nis office of his deputies.
until the expiration of the term lor which his gPC 15. That the county treasurer or hi
oredecessor was elected 01 appointed, and
until his successor is elected and qualified
Sec. 5. That each county treasurer shall
keep his office at the seat of justice for his
county, and hall keep a lair and accurate ac
count of all money by him received, showing the amount thereof, the time when, from
whom, and on what account received ; also of
deputy, whenever any tax shall be paid, sha
give to the person paying (he same a receipt therefor, specifying therein the land, town
lot, or other property on wl irh such tax wa
assessesseJ, according to its description on Ih
duplicate, or in some other sufficient manner.
Sec. IG. That when any person shall de
sire to pay only a proportion tf the tax charg
all disbursements by him made, showing the ed on nnv rea estate, such person shall Dav a
lanount thereof, the time when, to whom, and proportion of all Ihe several taxes charg-
o al town lots, and serving as a member of the
boird of equalization; .ind the principal shall n? liable for all the misconduct in office of his deputy or deputies Sec. 8. That if nnr :iitnr kSall. bv him-
plfor deputy 01 deputies, be guilty cf any neglect ef dujy, which, by any law now in rce or which may hereafter be enacted, it umade hi4 duty t0 perform, the board doing county business may make such deduction
viii i::h arrnnnl Inr en.i-it. runt orait mm I hpr
X:c. T. That eich lt"pu!y assessor shall jon whf.t account paid;and he shall so arrange ed thereon for state, couniy, road or other
e morn or anirtneJ f-tithfuilv and impartially his nooks that the amount received ana paia purposes; and no person shall be permitted to discharge the dutits of his appointment.and Ion accountof seperaleand distinct funds or to pay one of said taxes without paving the
any do and perform an- duty required of his specino appropriations, shall be exhibited in others.
.-...'. t a. . . f T . 1 1 Ik.l 4- Bk wb . m a
Hn.itipai extent makmrr a va uation ot landsiseperate and distinct accounts, as en s mm ec. w. 1 hat 11 any person shall oe erro
the whole receipts and expenditures shal. be neously or improperly charged on the duphshown by one general or cash account: Pro-1 rate with any taxes, and shall deposite with
rtVcrf, That no money received for taxes the county treasurer a certificate to that effect,
charged on the duplicate of the rurrent year, j signed by the county auditor, the treasurer
shall be by Ihe treasurer entered on his ac- Uhall omit to collect such taxes, or so much
count with the count , until he shall nave 1 thereof as shall have been erroneously or im made his annual settlement with the county j properly charged.
auditor on the second Monday in January. Sec. 18. That if any person or persons
Sec. 6. That when any money shall be Uhall fail to pay the taxes charged against him.
raid to lhe county treasurer (except sucn as her, or them, oner before the twenty tilth shall have heen naid on account of taxes, daysf December, next after the same shall
miy deem jn.t and reasonable: and he shall 1 charged on the duplicate.) the treasurer shall become due, such person or persons may pay
in ibA narson navin? thesame. duplichte the same at any time before the treasurer
-lienl bv Kp 0rm,.l inrv nrihn rminlr. nnrf 1 rprpinfs iherpfori one of which, such person shall have distrained any property for the pay
"wj be fined in a.iy sum in the discretion of shall forthwith deposit with the county audi- ment f such taxes, but shall be charged with ihe jury trying the same, for the use .f the tor, in order that Ihe treasurer may be charg- the penalty oi ten per cent, thereon for the
proper counir srmmnrr and it is mads the 'fd with the amount thereof. use ol the county treasury.
duty of th ii.,i Sr. 7. Thnt the books, accounts andl Sec. 19. That at any time subsequent to
Ik'.. . - r a . . ... I . f . ..J allmA. iL.t CAL J t n.,.mU nw
VOUCherS OI tne couniy treasurer, " iue iwrnijr nun unj ui icicumci ucai ran. it 1 neys remaining in the treasury, shall at all Urh taxes shall become due, the county treastimes be subject to the inspection, and examU ur6r, r his deputy, may distrain sufficient nation cf the" hoard doing county business;and goods and chatties belonging to the person it is made their dutyMo make such examina- or persons charged with such taxes, if found Hnr. and mint the money on hand, at least within his county, to pay the taxes so remain-
i, toor. tne due f am such person or persons, and the
he number of days or parts of da) s he may i Sec. 8. That the couniy treasurer, when C05ts that may accrue ; and the treasurer may We been SA w.n ib nwi- nndl.n A)pr drawn on him a treasurer, by the ; like manner distrain, at any time after the
.,-- --....g, , .... - --- - ... - a I . , ... I
l ome stated meeting of the board doing!RUditorofhiscounty,ispresentedlorpaymefii, tas hecome oue, in case oe may nave just
this act in charge to the grand jury of the ffpei county. Sec. 9. That each couniy nssessoi and "puty assessor shall, at the end of each week ln which he shall have been cneaeed in the
j
j-normance of any of the duties required ol, nimby law. tnltr an nrrnnnt in writing of
CountJ business, shnll present such original
ccountto said board, and shall testify under A or affirmation to the accuracy of such actouct, and slrall answer such questions refeting the same as mav be put to him by
Aboard. ! Sw. 10. That the assessor and deputy -ajeesor shall each be allowed two dollars for chday that the board doing couniy business be satisfied they shall have b.en respec-
yJ employed in the discharge of the duties
vw 01 ibem by law.
shall, if there be monev in the treasury tor cause to apprehend that any person, owing
that purpose, redeem the same, and shall nT tax, may be about to change residence wrile on the face of such order, "Redeemed," byleaving the county without paying the tax K. Ut f rIomr.tiA. and shall sign his and shall immediately proceed to advertis
nm th.riA the same in three public places in the town
Sec. 9. Thai when any order shall be ship where such property may be taken, etanMln.J i. tk. rM.nir ireasurer for pay- line the time when, and the placa where such
ment, and the same is not paid for want ef property will be sold; and if the taxes for funds,th treasurer shall endorse on said rder, which such property shall have been distrain"not paid for want of funds," annexing the ed, and the costs which have accured thereon, date of it. presentment, and shall sign his shall not be paid before the day ppoiuled for
a? l That suit maybe instituted n 2" ffren bj the assessor, in the name
"ftbe
tie
tate of Indiana, either for the se o
cotamty MBtnary. or any person in
:-1
nxmo thereto ;and said ordershill from thenceforth bear an interest of six per centum per nnnm.
uaaa-w , -
Sec. 10. That so soon as there shall do
lufficient funds in the treasury of the county
such sale, which shall not be less than ten
days after the taking of such property, such treasurer or his deputy, shall proceed to sell such property at public vendue, or so nuch thereof as will be sufficient to pay said taxes.
and the costs of such distress and sale. Sec. 20. That the treasurer shall be allowed the same fees for making distress and
sale of goods and chatties for the payment of
taxes.as may be allowed by law to constables for making levy and sale of property on execution; ti availing fees to be computed from
Ihe seat of justice of the county to the place of
making the distress. Sec. 21. That the county treasurer shall annually, oh the second Monday of January, make settlement with the auditor of his coanty, and make return of the delinquencies on the tax duplicate in the manner which shal be directed in the act prescribing the duties of county auditor. Sec. 22. That if any couniy treasurer, on making settlement with the couniy auditor, shall stand charged with any lax which remains unpaid, and shall not receive a credit therefor in suth settlement, such treasurer
may collect such tax for his own use at any time within one year after such settlement, either by distress and sale, as hereinbefore
provided, or by an action of debt in his own name, before any justice of the peace or couit
having jurisdiction thereof.
bee. 2-3. 1 hat each county treasur rbar.
on or before the fourth Monday of January,
pay over to the treasurer of stale, all the moneys by him received for state purposes, agreeably to the certificate of settlement with
the auditor of his county, deducting therefrom
nis travelling fees; and shall take a receipt
from said state treasurer for the money so paid, which he shall deposit with the auditor
of state, who shall give him a quutus.
See. z. I hat the sum of eight cents per
mile shall be allowed to each county treasurer for travelling fees in going to and returning from the seat of government in order to
pay into the stale treasury the moneys by him received for state purposes, to be computed
by the auditor of state according to the distance on the route most usually travelled.
bee. za. that if any couniy treasurer
shall fail to make return, fail to muke settle
ment, or fail to pay over all money with
which he may stand charged, at the time and
in the manner prescribed by law it shall be the duty of the county auditor, on receiving
instructions for that purpose from the auditor
of state,or fromlhe board doing couniy bust
ness of his county, to cause suit to be instilu
ted against such treasurer and his securities, in the circuit court of his county ; and there shall be no continuance of any suit instituted
against any treasurer and his securities under
the provisions of this act when process is re
turned executed upon any of the defendants
unless by Ihe assent of the attorney prosecu
ting the same on behalf of the state; andjiidg
ment shall be rendered against the defendants
upon whom process is execute forlheamoun
due from such treasurer with legal interest and a penalty of ten percent, thereon, am!
six per cent, thereon for the use of the prose
cutor hs his fee for collection; upon which
judgment there shall be no stay of execution
and the property f such delinquent treasurer and his securities may be sold without ap pi aisement to satisfy such judgment, and the attorney nay elect to proceed by scieri facias or summons against the other defendants.and irake them parties to said judgment, at any future term of the court in w hich such suit was instituted; and upon Ihe trial of any such
suit, Ihe stated account ol the treasurer, ngainst whom suit is brought, certified by the
auditor of state as truly transcribed fiom the account current agninstsuch treasurer, on the
tooks of said auditor 8 oihee, authenticated by
the slate seal, shall be conclusive evidence of
the demand of the state against such treasurer and his securities; and it shall not be lawful
for such treasurer or his securities to set ou,or
allege in payment of such demand, any pay
ment or claim of credit, unless the same has
first been presented to Ihe auditor of state
and beer allowed or rejected by him, unless
the same could not, by using due diligence,oe
presented to said auditor, for his determination thereon, to be had before the trial of such suit. And in all suits brought against the countv treasurer and his securities the county
auditor shall be a competent witness; and all
,
books and papers belonging to his ottice, shall,
when proved by the oath of the auditor, oe
admissable testimony.
Sec. 26. That whenever suit shall have
been commenced against any delinquent
couniy treasurer as aforesaid, the board do
ing county business of such county may, at their discretion, remove such treasurer from
office, and appoint some person to fill the va
cancy thereby created, as herein before pro
vided.
Sec. 27. That the sheriff or other officer
ho thill collect any money from a delinquen
county treasurer or his securities, shall within
ten days after the collection thereof, pay into
the county treasury such proportion thereof
as shall belong tu the ccunty; and within thirty days after such collection he shall pay
into the stale treasury the proportion belong
ing to the state, retaiaing the same travelling
fees as are herein allowed to county treasu
rers: Provided That if the proportion belong ing to the tnte, should not exceed one thous
and dollars, the sheriff or other officer sha
deposit Ihe same with the county treasurer, and shall take triplicate receipts therefor,one
ot which he shall deposit with the couniy aua
itor, and one he shall forthwith inclose in
letter to the auditor of state; and the money
so deposited with the county treasurer and
treasurer paid over to the treasurer of state at such time, and in such manner, as the auditor of state shall direct. Sec. 28. That if any sheiiff or other officer, to whom an execution against a delin -qurnt treasurer and his securities shall be delivered, shall neglect or refuse to execute the same, or shall neglect or refuse to pay over any money collected thereon as required in the preceding section, he and his securities shall be liable to the same penalties, nnd shall be proceeded against in the 6a me manner, as is herein piovided in relation to delinquent treasurers. Sec. 29. That if any deputy treasurer shall fail to pay over to his principal, on demand, any taxes or oilier money by him collected as deputy treasurer, the same proceedings may be had against him and his seruii ties, at the instance of the treasurer, as are by this law authorized against treasurers forfaiting lo make payment according to law. Sec. 30. That the couniy treasurers shall make sale ofthe dt I nquent lands and town lots, in Ihe manner which shall be pointed out in the act prescribing the duties of county auditors, and shall do and perform all such other duties as now are, or hereafter may be,
required 01 mem by any general or local
aws.
Sec. 31. That each count treasurer shall
make a full settlement vith the bonrd doing county business of his count v, at their stated
meeting in June annually, and shall be allow.
ed for his services two ind one half per cen-
turn on an moneys received, and a like per
centum on all paid out during lhe preceding year, excepting the receipt of that collected on the tax duplicale,and excepting that which
s paid out lo the s-late as her revenue, and
excepting that 011 which some other rate of
compensation or fee for receiving .r paying out or both is fixed by law; and shall be ri ed
ited with the sum by him paid for printing such advertisements as he is required to pub-
iisii in some newspaper, and with the sum by him paid for blank books nd stationary in his
office, to be paid on the or.l r of tl e county
auditor: Provided, I hat no per ccntaee shall 1 ' -a.
oe allowed to the treasurer on any money by
him received from his predecessor in office.
or from the legl representatives of such pred
ecessor.
Sec. 3-2. That the f.-r t he allowed the
county treasurer on 1U setiltmeitt with the rount) r.udilorfor the toilet lion of taxes khbll
be eight per centum on lhe first one thousand dol!ars;seven per centum on any uu between one nnd two thousand dollar; six per centum on any sum between two and ihrcc thousand dollars; five per centum 011 any sum between three and four thousand duliars; four per centum on any sum between four and five thousand dollars; and thiee per centum 011 any sum over five thou sand dollais by him collected as aforesaid. Sec. 33. That each county treasurer in going out of office, shall deliver to his successor in office all the public money, books, account, papers and document in his possession, and in case of the death of any tounty treasurer, his legal representatives shall in like manner deliver up all such moneys.books, arcoun!,papers, and doc uments, as shall come into their possession. Sec. 31. That all arts and parts of act
coming within the purview of this net, shall.
be, nnd the same are hereby repealed: Provi
ded. That the couilv lrewurrrs now in office
hall continue lo hold I heir respet live offices
ntil their succestors are elct W d and qualihed
nnd the obligations and liabilities incurred
under said at ts, shall not be affected by the
repeal thereof.
This act to take effect and be in force fiorrt
and after its passage.
The Case of McLeod. Mr Crittenden
the Attorney General ofthe United States, U on his way to Ijockport, to attend the trial of
McLeod. Ueneral Scott accompanies him;
but with no distinct object connected with
the public service, as vt learn. It has been debated whether. Mcleod cannot be taken out ofthe custody of our stale courts, and han ded over to the authorities ofthe federal gov-
ernment, now the question has assumed a ua
tional character, u e think it can be done;
but there are many who believe that no interfeience should be permitted with the operation of our state laws, and who have no appre
hension of violence or injustice being done to
McL.eoil it being evident that the only witness of his having been present at the burning
ofthe Caroline is himself; and he is known lo
be a braggadocio, and without character for truth and veracity, his testimony ill not be taken. McLeod is respectfully connected in
New York, and studied for the ministry, but
was expelled for want of moral character.- , He then studied medicine in Philadelphia, and went to India as surgeon of a merchant
vessel: and finally returned to Uanada, his na-
live country, with his usual Aiuncnaueen vice in full operation, and has got into this scrape, and nearly got our country into a scrape likewise. We hope, however, that the whole affair ma have an auspicious termination, and it will have, if it U discreetly managed. .V. Y. Timet.
'1 wonder how they make lucifer matches said a young married lady te her husb
with whom she was qti trrelliDg- -ine pro
cess is very simple 1 once made one," replied be. "Hew did you manager "By
belonging to the state, shall be by the county' ldgy" to church.''