Jasper County Democrat, Volume 4, Number 7, Rensselaer, Jasper County, 25 May 1901 — THE TAX FERRETS DONE. [ARTICLE]

THE TAX FERRETS DONE.

The tax ferrets, who have been here for several months examining the records concerning the listing of personal property and money credits, finished the clerical work Tuesday and the auditor began sending out notices Wednesday to those that the report shows, without further explanation, that they had not listed all their moneys and credits. The accountants have compiled their work and reduced it to record. They proceed to charge each person with all the mortgages, notes, cash, bank deposits, judgments, certificates, building and loan shares and other moneys and credits due them each year, from which they deduct the amount listed together with their bonafide indebtedness. If upon the face of the report, it shows that for any one year, there was a balance on hand, not listed for taxation, a notice is sent to the person and they are given five days to appear before the auditor and show cause if any why said property should not be assessed to them and the taxes extended. If they appear and show other set-offs, or a good and sufficient reason why such property should not be assessed, then, the cause is' dismissed. Oftentimes one fails to release a mortgage when the same is paid, and the records would indicate that they should be charged with said mortgage, when upon their appearance and explanation the matter could be . satisfactorily Hdjußted. That there is quite a large amount due the county from this source there can be no question. The low rate of interest and high rate of taxation is quite an inducement to some to dodge taxes, loan their money in foreign counties or states, etc. This is entirely wrong, and a great hardship upon the farmers, merchants, mechanics and honest taxpayers generally. Take the merchant or manufacturer or their property is before the eyes of the assessor. They could not escape if they tried. Not so with the money loaner. He has every opportunity, and sorry to say, a great many of them take advantage of the opportunity. The tax law of Indiana, together with the supreme court opinions is certainly very plain and stringent. Following are a few of the sections of the tax law governing this work: COUNTY AUDITOR MAY ABBEBB OMITTED PROPERTY. Sec. 142. Whenever the County Auditor shall discover or receive credible inforinatioh. or If he shall have reason to believe that any real or personal property has, from any cause, been omitted in whole or in part in the assessment of any year or number of years, from the assessment book or from the tax duplicate, he shall proceed to correct the tax duplicate, and add such property thereto, with the proper vuluutiou, aud charge such property and the owner thereof with the proper amount of taxes thereon ; to enable him to do which he is Divested with all the powers of assessors under this act. Hut before making such correction or addition, if the person claimiug to own such property, or occupying it or in possession thereof resides iu the county, and is not present, he shall give such person notice in writing of his Intention to add such property to the tax duplicate, describing it in general terms, aud requiring such person to appear before him at bis office at a specified time, within five days after giving such nutlet aud to show cause, if any. why such property should not be added to the tax duplicate : aud if the party so notified does not appear, or if he appears and fails to show any good and sufficient cause why such assessment shall not be made, the same shall be mude. and the County Auditor shall, In all oases, file iu his office a statement of the facts or evidence on which he made such correction. When the County Auditor shall discover credible information or have reason to believe that real or personal property has. from any cause, been omitted, iu whole or in part, from assessment for taxution, or such credible information shall he furnished to such County Auditor It shall be the duty of such County Auditor to take the steps provided for by this section, to place such omitted property on the tux duplicate. If such Comity Auditor shall fail or refuse, on the discovery by himself, or on credible information being furnished him by another person, that property has been omitted from taxation. the State on the relutiou of any State officer, or of the State Bourd of Tax Commissioners, or of any taxpayer of the County in which such failure or refusui occurs, shall liufir the right to proceed against such County Auditor in any Court of competent jurisdiction liy mandamus, to compel suck County Auditor to comply with the provisions of this section. In the trial of such a suit, the question of wliut constitutes credible information, ns mentioned in this act. shull lie a question of fact to lx' determined by the court or jury trying the ease, aud either party shall have the right to demand a jury to try such question of fact, if judgment shall lie rendered to the effect that credible information lias been discovered by. or furnished to such County Auditor, or that he has reuson to believe that property has been omitted from taxution. it shall theu be the duty of such County Auditor to forthwith pluce such omitted property on the tax duplicate In nooorduuce with the provisions of this act. and such County Auditor shall lie liable for all coats of such mandamus suit and for a reasonable attorney's fee for relator's attorney which shall be taxed as a part of the costs of such suit In all cases, where judgment is rendered against him ; provided, however, thut in case proceedings are instituted hereuuder on the relation of'any private cltiseu, such relator shall give bond to the satisfaction of the court to pay all costa which may l>e recovered against them. PENALTY. Seo. 2. Any County Auditor who shall lie guilty of violating any o( .thw provisions of section one of this act stialj be guilty of a mis lemeanor, and uiain conviction thereof

shall be fined for each violation in any sum not less than one hundred dollars, nor more than five thousand dollars, to which may be added imprisonment In the county jail for a period not to exceed one year. EAJUB* STATEMENT, PENALTY. SEC. 55. If any person or corporation shall give a false or fraudulent list, schedule or statement required by this act, or shall wilfully fail or refuse to deliver to the Assessor, when called on for that purpose, a list of the taxable property which he is required to list under this act, or shall temporarily convert any part of hts property into property not taxable for the fraudulent purpose of preventing such property from being listed and of evading the payment of taxes thereon, he or it shall be liable to a penalty of not less than fifty dollars nor more than five thousand dollars, to be recovered in any proper form of action in the name of the State of Indiana, on the relation of the Prosecuting Attorney. The Assessor shall forthwith notify the Prosecutiug Attorney of such delinquency or offense, and he shall prosecute such offender to final judgment and execution, aud such fine when collected shall be paid into the county treasury for the use of the county, and the Prosecuting Attorney shall receive ten per centum commission of all moneys so collected and paid iu, aud a docket Jee of ten dollars, to be taxed and collected with costs in such actions. Absence from the township during the sixty days without design to avoid the listing, or sickness during such period shall be a sufficient defense to such prosecution. FALBE SWEARING. Sec. 255. Any persou who, under any of the proceedings required or permitted by this act, shall willfully swear falsely, shall be guilty of perjury and subject to all its penalties. FAILURE TO PERFORM DUTY, PENALTY. Sec. 257. Any officer who shall willfully neglect or refuse to perform any of the duties imposed on him by this act, w'heu no other provision is made herein, be guilty of a misdemeanor. und on conviction thereof Bhall be punished by imprisonment in the county jail not exceeding six mouths, or by a fine not exceeding two hundred dollars, or both, in the discretion of the Court, and shall be liable to any person injured thereby to the full extent of the damage sustained.