Crawfordsville Record, Volume 4, Number 40, Crawfordsville, Montgomery County, 12 March 1836 — Page 1

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H U4 "liberty a:;d txiox xow a:xd forever, one and inseparable. Volume IV. Number 40. CRA WFOKDSVILLE, INDIANA, iM ARCH i 2, 183G. Whole Number 19G

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PUBLISHED WEEKLY, BY I. F. WADE, At two dollars per annum payable in advance, or within three months after the time of subscribing; two dollars and liftv

cents within the year; or three dollars after the year expires. No paper will be discontinued unless at our option without special notice and payment of all arrearages. Advertisements, not exceeding twelve lines in length, will be inserted three times for one dollar; and twentyfivc cents for each subsequent insertion. Advertise

ments, for a limited time, or from a distance, must be paid for in advance; otherwise they will be continued at the expense of the advertiser. Letters on business must be post-paid.

slock, which shall have been con-! any court having competent juris- Sec. 11. It shall bo the duty of &aid, shall carefully compare the additions of verteil into property for which such 'diction thereof. the president, cashier, secretary, ' tl'u,.nU(1lbl-'r ofacr on said lists with the

corporation or stockholder is liable i Sec. 5. rl he clerk of each countv i treasurer, or other proper aent ofiw- "ie.same townships on the tract 1 . . .. .. . . .. -., . . . ' . 1 1 ' ;0oo. deposited in the clerk's nffirR- nnrl ,f

act; provided, always, that if any

person who may have served in the land or naval service of die U.

to pay taxes by the provision of this ! shall, within twenty days alter the: any incorporated company, whose found to be less than iLJ.Li r

i i i r- i , I r.. i . ..ii "uuiuci ui acres

appointment oi sueit assessors, pre- j luuu, property, or stock are sub- j laxawe, according to said tract book, they pare a list of all lands on the assess-ject to taxation bv this act. to make llll,orticr ,!,e clt,rk, previously to making . i . ii . i . ..i. : . i i i , ' out the duplicate, to carrot ei,,.l. :

Slates durin: the

ment and tax rolls ol his county,sub- ; out and deliver to said assessor a L L ,""1. n.cai 10 "cct such omissions

i 1 ii i i . r ii i . . - "uvl uuwn.aiiu sis proceed tn hpir l'nnlllllni'll'l liY'l In ! m v.i twin wliollii.r I in wtunu U ot r I I I Ii - nrnnnH.. f. 1 .. l . r" UCdf

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LAW OF INDIANA.

AN ACT to provide for an equitable mode of levying the taxes of this state. APPROVED FEBRUARY 8, 1836. Sec. I. Be it enacted ', hj the general assembly of the state of Indiana, that all lands and town lots, with all buildings erected or made thereon, or attached thereto, together with all improvements, which arc the property of any individual or individuals, body corporate, or politic, and all personal

property, shall be, and the same are hereby declared to be subject to taxation; with the exemptions hereinafter specified ; to be levied and collected agreeably to law. The terms " personal property' in this

war, shall make and file with

assessor, an aliidavit sworn to

fore such assessor, setting for ill th

he has served as aloresaid,tor tin

months or more, such person shall j auditor of public accounts; and the

tie exempt from the payment of same preserve in his oflicc,by which It k . I m

a poll tax, and a tax on Ins personal i the several assessors and county

tormine the complaint of any owner or

-1 - i ... 1 1 i . .. . i i . . ... . .i i. .. i i

mejMiau ne delinquent or omerw i?e: , muck,ui sucn company or institution -a oi any property contained in said be- also a list of such lands as shall be- j liable to taxation, on'or belore the ; f!??tsmcnt roils relative to the listing orval-

at come subject to taxation forthe first twentieth day of April in even- !'!CCt ,scas,r!.and

ee time, and certified to him by thenar. ' ;u,crt , , ' "J!

property, and on his real property to the amount of one hundred and sixty acres of land. Sec. 3. For the nurnosc of ns-

certain ng the number of taxable inhabitants, and amount of taxable property in this state, it shall be the duty of the board doing county business in each county, at their next

3larch term, and at their January term annually thereafter, to appoint one or more assessors, w hose duly it shall be within ten days after his appointment, of w hich he shall be notified by a summons issued by the clerk and served by the sheriff,

to enter into bond to the state of Indiana, with security to he approved by the clerk in his office, in the penalty of three hundred dollars, conditioned for the faithful performance of his duties as such assess-

iienera

commissioners shall correct the ii

assessment roll.

tSi:c. (3. Said assessor, forthwith,

after being qualified into office as aforesaid, shall proceed to take a list ofall the taxable inhabitants of

section shall be construed to mean

and include household furniture, ors; and shall also take an oath or

all monies on hand, all monies

loaned at interest, goods, chattels,

pubhestocks, and stocks in monied corporations. They shall also be construed to include such portion of capital of incorporated companies, liable to taxation by the laws of this state, as shall not be vested in real estate. Sec. 2. All lands belonging to the United Stales or to this state, together with the improvements thereon ; all lands sold by conrcs for the term of five years from the day of sale; all lands with the improvements thereon not exceeding ten acres, the title ol which is vest ed in any trustee or trustees, body corporate or politic, for the use of, and in trust for any religious society, and occupied by any such society, for the use of a mertinT house or burying ground; all lots of ground st apart for -school houses, seminaries, acadamies, or colleges, not exceeding twenty acres, with the buildings and improvements thereon, occupied for such purposes; all lands set apart for the use of common schools; all state and county libraries; and all libraries and philosophical apparatus belong ing to, or used by, any incorporated college, or academy, or society

for the promotion of science; aii lands owned by anv county or coun

ties in this slate, ami set apart for

the use and support of the poor of such county or counties, not exceeding two hundred acres; all county grounds and county buildings set apart for county purposes; all hospitals, alms houses, houses

for the correction or reformation of

offenders, and the real and personal property belonging thereto; and all stocks owned by the stale or by literary or charitable institutions; and all the personal property of a widow and orphan children, if it does not exceed two hundred dollars in value, the necessary beds and bedding, not exceeding two to each family, and the wearing apparel for each family, shall be exempt from taxation; provided, that each and every individual subject to taxation by this act, shall be exempt from paying taxes on one hundied dollars worth of personal property; provided, that stock held in any turnpike or rail road company,shall not be subject to taxation previous to such company charging and receiving tolls; and provided, that no corporation nor stockholder thereof shall be liable to pay any tax for

affirmation to be administered by

said clerk, that he will, without partiality, to die best of his judgment and skill, well and faithfully discharge the duties required of

mm by law. Sec. 1. If any assessor appointed under the provisions of this act, shall fail or refuse to accept ol such

appointment, within ten days alu r

he shall have received notice thereof, the clerk upon such failute to attend and qualify, as heroin direeted, shall issue a summons, to be served by the sheriff, directed toibe members of the board doing countv business, informing (hem of such failure to qualify and act as assess or or assessors, naming in said summons a day for the members of said board, not exceeding ten davs from the date thereof, to meet at the court house, to appoint an assessor in his place ; a nd said board shall ihepMipon convene at the time specified in Mich summons, and appoint another assessor, or assessors, w ho shall appear at the office ol said clerk, and qualify and give bond as hereinbefore directed. And should any assessor die or

become unable by bodily infirmity or any other cause, to complete his ;?ssevs.:ent. according to the provisions of tlrs act, upon information ihercof jriven to the clerk aforesaid,

like summons as above mentioned shall he issued to the board doiii" county business, who shall there upon appoint some suitable person to complete such assessment; who shall give bond and qualify as above directed ; and such Inst assessor shall demand and receive the assessment roll of his predecessor, of such predecessor, or the person in whose possession the same may be, and shall proceed to complete the assessment of polls and taxable property, according to the provisions ot this act; and if the assessment roll of his predecessor can not be obtained, the clerk shall, up-

EC. IJ, It shall be the duty of: In tl,e 'Elective districts of their county, such assessor, upon actual view, to 1 wlill'h !lir' 51,3,1 do b' addin2 to, or deductmake a true valuation ofall the rc-;!";;? made h? 0i , . , , ; ,L ,ltfe(-?5t'rot such district, such per centum al estate, together With all improve- as th.y may deem necessary to equalize the merits and buildings thereon or af- valui,io 'f die lands of such district with fixed thereto, at their full value in : ,lic n,llCr dl5,ric,s ofthe county. money, as he would appraise the! ,&rVS" TI'?,cIerk f such loard shall -.' , .qqn.ii. i. ' carefully nolo all corrections or the listings, same ill the payment of a just debt a?soss,n,n,s and valuations which may be due from a Solvent debtor, taking i I)!;u'!,) ''' s:id board, and also correct the val-

his district, and make an assess- into consideration the fertility and , i:;itI,on of,lie 'in('fch district according ment of all the property therein quality of the soil, the vicinity of j 1

me same to rail roads, iHYUlamiZ- j Sw.li). The cbrks of the respective ed or clay turnpike roads, tow ns or counties j-hill :dse,on or before the first Monvillages, navigable river water ' t!:'-v ' '(vni'K!r! and on or before the privileges on the same or in tbo vi ' fi'?t Ia-v t j"iy in 0:10,1 car tliereafter,transpi.v.u es on the same or in the M-;,;,!( to :Lc audifor of public account, a cercinityotlhe same; the location of : tified copy of the collector's bond, and a the route of any canal or canals, ist;ternentof the valuation of the property in with any Other local advantages of ; inS CC)Un,-v setting forth separately the aggresituation ' va,U;lt,on of a!l ,an,,s together with the c? iV . ii. , , J "timber of acres in each congressional town-

oto. 1. If. snail he the duty Ot j s-hip or fractional township; also, town,

made subject to taxation by this act, and for that purpose he shall call on each person resident in his dtrict,

and request of such person a list of

ail his real property liable to taxation as aforesaid in said district, carefully informing such person what 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, section, quarter section, quarter quarter section, or other subdivision thereof, or the number ofthe entry, survey, or grant, as the nature of the particular or general authorized surveys may require, so as completely to identify the same; also,

all town, in and out lots, with the number thereol as described on the plat of such town as exhibited on the record of said plat, recorded it: the r corder's office ofthe county; also, the aggregate value of all his personal properly made subject

to taxation.

every person possessed of personal

property subject to taxation, to give a fair and true valuation thereof, at t h e t i m one gives in his list aforesaid.

it such assessor shall not be satis-i :ax:i510"; which shall, by said auditor ofpub-

aiid out lots, and the improvements thereon,

me aggregate value ot all personal properly subject 1o taxation, and all corporation stock, showing fully the whole amount of the valuation of ihe property ;n such county liable to

fied with the valuation of the per- i i ;,;n,fS l?e !ail1 Lcfore ,l)0 gcral as vsn-eil nr,..i,. i ,t ',. i'ir.blv on it before the expiration of ten day sonal p.opcily by tne owner, his fl(:tn ,hes,id i:sl Mend .y of Decent jac agent, or the guardian, or the trus- Uln-nhl any deik fail t, transmit tic stato.

tee thereof, he may himself m;,ke a ! nf ;ili!,ve Tc.:tied to die auditor of public

valuation of the same at its (nil cah

i ! sii hi, on conviction, upon preer iiiJictriient in the countv in

j

value, according to the best of his knowledge and information. $lc. 11 It shall be lawful for any person, or tiie agent, trus'.ee, or guardian of any person whose prop- j erty is subject to taxation, at any j

time before such assessor shall have ! l) ,!; fcr'"(I jU!)' of the county in which such completed his assessments, to make I c!r!tni , r , .U).i r; i . ,i ' ! c'i.e. JO. Ail taxes necessary forthesupand lofi e with the proper assessor port of the government of this state, shall hB

iCC(UU

.i:eTiti!M'nt

v.iiiclisuci) clerii rrsides. be in,u in nnv

f ""' cxcet-li!)gone bund.-ed dollars, and it is he iv by tir.de the duty of the auditor of pcelic accounts to inform the several prosec.uur.a attonif ys of this stale, ofall such omis.wons of (!u y by il c clerks of their several circuits, who shall n resent lh sama

, - - - - "'HI

Slc. 7. When any person is assessed as trustee, guardian, executor, or administrator, he shall be assessed as such, in his representative character; and such assessment ha!l be carried out in a separate line from his individual assessments. k?tc. 8. 1 hat whenever the assessor shall be unable to procure

from such person or persons a list

ol their taxable properly, or when

ever any person uavmg property

utject to taxation shall not reside

w itnin the district where the same

hall be situated, and shall fail ?o

deliver to said assessor a list there

of ten days before the rime said as

sesoris nound to return his assess

ment accordit g to law, it shall h lllf'flllll' 1 o.iii ...... . ...... ... ... I

hum wi .-uivi ir.t;ui io mtiKe a list thereof from the best informa

tion he may be abb; to obtain, noting such fact in his lii; but if such person or p rsons shall make oui and deliver to said assessor a list

ot his property subject to taxation,

belore the time of said assessor's reluming his assesMiient to the clerk as hereinafter provided, such assessor shall receive such list, and

correct such valuation thereby, if

uecessary. Sec. 9. The real property of nonresidents, or persons whose names are unknown, together w ith the value ofthe same, and all improvements and buildings thereon, shall he designated in the

onapplication, make out anew roll,! m m roll, but in a nan il.prf

and such assessor shall proceed toLratr from th- other assessments.

make ins assessment as if he had been appointed the original aessor; provided, however, that when any person shall fail or refuse to accept and qualify, when appointed assessor by the board doing county business, he shall forfeit anv sum not exceeding twenty-five dollars,

tor tne use of the county seminary,

w. iiivpivpd uuuuiy, io oe recover

Sec. 10. If any traciof land, inlitt or out loi, be owned v two or more persons, it shall be lawful fur such pernios or either of ihem to list their respective shares several! or collectively, as he, she, or tbe shall deem expedient, in which case said assessor shall note in his list the tenancy of said real property, togtthcr with the whole number

eooyme county treasurer In the' of acres contained in the whole ol name of the state of Indiana, before, said tractor parcel of land.

an ahidavit, that the list of his property, as given in bvhim is true

and correct, to the best of his knowledge; and that the property therein specified docs not exceed a certain sum in value, to be named in said affidavit, stating therein sep

arately the value of Uk; several kinds of property hereinafter required to be separately designated' by such assessor in his assessment roll"; and said assessor is hereby author

ized to administer the necessary

u.mi wi muruniuon io me nerson making such affidavit. Sec. 15. If any person resident of the county in which his property is subject to taxation shall fail or refuse to give in a list of the same w hen requested by the assessor ngreeably to the provisions of this act, or shall fraudulently omit to give in any part of his, her, or their property hereinbefore required to be listed, he, she, or they, so failing, or refusing shall forfeit and pay

any sum not exceeding one hundred dollars for the use of the county seminary of the proper county, to be prosecuted in the name of the

state of Indiana by the assessor; to

be recovered by indictment before

any court having competent jurisdiction thereof; and shall be more

over liable to the payment of his,

her, or their proper taxes, and the

assessor shall list and take a valua

tion of the same liable to taxation

from the best information he may

be able to obtain, as in the sixth

section of this act required.

fei:c. 10. Jvich assessor shall, on or before

die second Monday in Jnn 1S3I3, and an

nually thereafter, on or bef.rpih first riav

of Aliy, deliver to the cb ik of Ivs pro nor

cuiitj, the list i fins s.-c,srii nts. m e!e ; s-

ort's:iid, paiiicul iy niM-iy iho nuiiihof 0f

cits in e;ich c nT. s-i. n towns! ip, t,t ir.ic;iona! townsb p. p pr!v vs r i r"e . I bv (- davit, to bt hy .. ! ., . - i,l ( ,.f, , p board doini c ':rr ! ?..n s-', a! lhe.rin.-x i subscqut'iit term j .. , T 1 I I 1

-eg. it in.: ti tu u ii'T c-onniy ,nsi im ss, on thesecoi d M-mday in Jure, leOO, for which purpose the board sh ill hold ; special session, and annually lln reattcr at their terra next after the return ofthe assessment rolls ofthe assessor chall be made as afore

assessed on the -nr:d levy, in an equal and

rateable proportion, m manner followinr to

wit : The per centum necessary to be charged cn the dollar on said grand levy, for the s urpose of defraying the state expenditure, shall be fixed fiom time to lime by law: the board doing county business in each county, shall, e n the second Monday in June, 1S3G, and at ilieir annual meeting in May, thereafter, determine the per centum i ecessary to be levied for the purpose of defraying ihe expenditures of their respective counties, 2f,a also the per centum necessary to be levied lor road purposes not less than one fifth part of the per centum levied for state purposes. Sec. 21. The clerk of each county in

iujo oiuio ouixii diiouuiiy, irom and alter the time when the provisions of the twentieth section of this act shall have been acted upon and carried into effect, make out complete and perfect duplicates of the assessment rolls or tax lists, from the assessments returned by 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, and the other he

shall deliver to the proper officer whose duty it maybe to collect and receive the revenue herein provided to be levied and collected, which last mentioned duplicate shall be directed to such with a precept in the name of the state, tested by the clerk, and under the seal of the board doing county business, commanding him to collect and receive the taxes charged in said duplicate according to law, and that he pay over the monies collected by him by virtue of said precept, as required of him by the statute in such cases made and provided, and the collector shall pay over to the state treasurer all state revenue.

on or before the second Monday in December in every year; and all county funds, collected for county purposes, into the county treasury, on or before the first Monday in March, in every year. Sec 22. Whenever any collector shall discover, during the time he is making his collection, any lands or town lots, or oth

er property or polls liable to taxation,

which have not before been listed or entered on the assessment rolls ofthe coun

tv, it shall be his duty to enter and value

the same on his roll, as other lands or town lots are entered and valued, noting

the facts in his return, and collect the

taxes that may be due thereon, accounting, specially "and particularly to the coun- , i , it i . i

tv hoards tor an sums, iiu or iney may

collect bv virtue of such assessment and

valuation, and under oath.

S..c. 23. It shall bo the duty of every person whose lands or town lots are subject to taxation, but which are not Sntered in his name for taxation, to enter the same on or before the first day of Janua- j

I.