Rensselaer Gazette, Volume 2, Number 39, Rensselaer, Jasper County, 19 January 1859 — BY AUTHORITY. [ARTICLE]

BY AUTHORITY.

S AN AC T to provide for the appraisement, of real estutt], und prescribing the duties of officers in relation thereto. Section 1. Be it enacted by the General Assembly of the State of Indiana, That tile board of county commissioners of each county within this State shall, at their first term aftei the passage and publication of this act, or at a special session' to be immediately culled, appoint some suitable person resident in such county as appraiser of the real estate of such county, and if a vacancy shall at any time.happen in the office of appraiser aforesaid, for any cause whatever, before, the duties required of such appraiser shall lie fully ! completed, then and in that case the county auj ditor shall till such vacancy, and the said appraiser so appointed shall hold Ids office until tile j completion and return of his appraisement. Prodded, That nothing in this section shall prevent the hoard of commissioners of unv county from j appointing a deputy or deputies to the appraiser in case of sickness, want of time, or oilier disability to discharge the duties of his office in the time and manner required by law. j Sec. 2. At the annual election of October, A. i D. one thousand eight hundred and sixt.v-three, and every five years thereafter, an appraiser shall he elected by the people thereof, who shall, alter ! the first day of January thereafter, proceed to discharge the duties required by this act. Sec. !■!. That the appraiser or appraisers so api pointed or elected shall, previous to entering on the duties o! his office, take and subscribe an oath or affirmation.'do be indorsed on the certificate of his appointment, that he will fuithfullv, ; impartially, and to the! best'of his skill and ability,'.appraise all lands aijid town lots situated in his comity, upon actual v idw, at their true cash value, which certificate, so indorsed, shall be filed with the bounty auditor. Sec. 4. If any person appointed or elected appraiser as aforesaid, shall not, within ten days j-after his appointment, take and subscribe the 'oath or -affirmation required by the preceding section, the said office shall be considered vacant, and the auditor shall at once fill such vacancy bv appointment, and the poison appointed to fill the vacancy shall take tiic oath of office as required iu the preceding section. Sec, 5. That the county auditor of each county shall immediately make out, by civil town-' ships, lists of all lands and town, lots entered on the duplicate of the [.receding and present year, noting thereon all transfershvhieh may have he a nfade suhsequent to the making out of sneli duplicates, and shall also enter thereon all new entries and other lands and town lots lying within his comity, which may come to Ids knowledge, and not previously editored for taxation, whie-h shall he delivered to the appraiser, from time to time, as the same are completed, on application; and said auditor is hereby required to furnish the necessary lists*and blanks for sail! appraiser; and said auditor shall also prepare-a plot of each civil township in his comity, divided into sections and quarto sections, ahd deliver tin- same to the appraiser, with. s.,id lists, and it shall be the duly ol said appraiser to designate the lands of each on such plat. Sec. 0. That it shall he theduvof tli * appraisers appointed in pursuance of this act, within ten days after their appointment, to proc —d to list : and appraise all the real estate 111 his count v subject bv law to taxation, as follows, to-wit: Firs!. Thd said appraisers shall, upon actual vi -\v, make 1 ;{ true valuation of all la uds, logether with tin improve in -uts and' buildings thereon, or affixed the'retb, at their full value in money, as he: would appraise the s tine in p lyment of a just .debt due friSiili a solvent debtor, tnkiny into consul'ration the Tiliihy and quality of .the soil, the vicinity Of the r .*i • to railroads, MeAd.imized roads, clay roads, turnpike roads, plank roads, State and county ninth, .cities, towns, villages, navigable rivers, water privileges on the same or in the vicinity pi’ tu sum .', tlie location' of tile route of any canal or vtn-ilsq with any oil) *r local advan'f gas of situation. Prodded, That Slid dppjrai's r shall also value all lands at their cash vain ■ without taking -into consideration any improvements .that may he made thereon, and this valuation, as well as the valuation with improvements, shall be s; 1 down in proper columns provided for that purpose. Second. 1 n-lots and- out-lots in all towns, ei ties . and .villages!, with the improvements thereon or -affixed thereto, sh .11 be valued at their true and full value i i money, taking into consideration all the local advantages of situation; the said appraisers shall also, on actual vicw,*mako a true valuation of all 1 mds used or held by railroad , companies -i[o.r road bed,.depot or station grounds, gravel pits, switches and side-tracks, and all railroad tracks, depot buildings and other sitper--1 structures .th'ereo'n, according to the same rule herein prescribed lor ascertaining' tiler value of other real property; and he shall, in the same : nian tier, make a trite valuation of all MeAdamized ro.uls, plank roads, turnpike, l oads and canals, other tlmu the Wabash and Erie Canal, and also all toil bridges belonging to private persons or private corporations- Ao be valued upon actual view of the premises. Sec. 7. The appraisers shall call upon each and every person resident in his county for ;j list of all lauds and town, iu-lots and out-lots owned by such person or persons lying within hiscomity, which lnayjie subject to taxation, which list i shall particularly set forth the names of tiie own;or nr owners, the number of acres of land.in each particular tract, lot, section, or subdivision thereof, the range, township, section, quarter section, tract, lot or part thereof, or the number of the entry, location or survey, and water course, as the nature of the general or i.articular survey may require; and if the same cannot he described by the Congressional -survey, then it shall be described by metes and bounds, so as to designate j and identify file sane;.and in the French and English Grants, or Clark’s Grant, shall set forth th.o quantity of hind contained in (lie original sTTrvcy, of which the tract listed is a part, subject to the provisions of this act, the number, of the entry, water course, and the name of the original proprietor; also, all ia-lots and out-lots owned or held as afofesaid, with the number thereof us described in the recorded plat of said town, or part thereof, it it has been subdivided, wliicli statement shall be made out by the person assessed, or by the appraiser, from information gijven by such person, and shall be signed by the pe.rson making it.. Sec. 8. If the owner or owners'of tiny proper-ty.-required to be listed and appraised by the preceding section of this act-, shall be absent or unable to give in a list thereof!, when called upon by theappraiscr, or if the owner or owners thereof shall not reside within tluv.^.otinly, or shall fail or refuse to deliver to such appraiser a list of his, her or their real estate as aforesaid, it shall be the duty of such appraiser to make a list thereof according to the best information he cun obtain—{subject to the-provisions ol the ninth section of tins act, in the name of the owner if knowii, or in the name of the person.to whom the',same is now listed: but if it he not listed, and the owner's name he unknown, then it shall he noted that the owner is unknown in the-colmnn of names, and to enable him so to do, he is "hereby authorized to examine oil oath or affirmation any person whom lie may suppose to have knowledge of the .amount and value of all lands which such person refuses to - list as required. Sec. 9. The appraiser, in ascertaining or determining the quantity of land in the several tracts within his county,, shall he governed l>y the following rules: Whenever the owner or person in whose name it is listed.shall hold, by virtue of a deed' from another party. or front the State of Indiana, or by patent from the United States, lbi Congress land, such deed of patent, if 11 it* quantity be therein stated, shall he taken and received as the evidence of the quantity in the tract described; hut if such lands shall have been surveyed subsequent to the survey made by the United States, and it shall ho proven to the satis-

faction of the appraiser that any such tracts of land contain a greater or less quantity than is described iu the patent or deed under which such j lands are held, then the appraiser shall charge the I owner with the.true quantity ascertained bv such subsequent survey. If the owner or person in whose name any lands are listed, within the French or Clark's Grant, shall hold under an ! original entry or survey, with or Without the j patent thereon, it shall bo the. dutv of the appraiser to require the said owners or holders toe-use the same to he surveyed by the County surveyor, or some other competent person and to return the quantity under the certificate of such surveyor, attested by oath or allirmation, within thirty days after said owners or holders shall have been called upon to list flu ir lands for taxation, and if any such owner or hbhlqrs shall refuse or neglect to Survey and list his lauds as herein provided, or if he, she or they he. non-residents of the county, then it shall lie tii • duty of the appraiser to cause such lands to he surveyed and returned to himself, the expense of which survey shall be reported to the-comity auditor .and paid out of the county treasury,"and be, by the auditor, assessed ,agaijis't such lands, and collected in the safue manner as taxes are collected thereon. I > niruled, That if any owner or holder of lands lias had the ; - une previously surveyed, and shall produce to the appraiser a certificate of survey, oth t than (thatwinder tile original entry of said lands, sueii survey shall be taken by such appraiser,-, or if the appraiser shall.-lie satisfied Irom other competent evidence-adduced to him under oath or affirmation that. thd. quantity returned is correct, and that no surplus exists in the original survey, he shall enter and return the same, without further ] survey for taxation. Provided, That there shall j lie deducted from the lands owned by any person j as shown by such deed or survey, the amount of j the" same occupied by any railroad,canal or pubj lie highway. j !?l-:c 10. Tile appraiser'shall complete his list | taken as before provided, placing on the same. : opposite to each tract of land listed, and if a town j lot or part of a lot, the value” without imp'rovej meats, and also, iu another column opposite, tile j value of the improvements erected thereon, or as- ! fixed thereto, and opposite to each town lot of j part of a lot, the value without improvement and j !h" valim oi improvements erected thereon or as- ; fixed then to. Sec. li. The appraiser shall, at the time of making- the appraisement find taking the list ivj qaired' by 1i• ■ proceeding section of this act, iu- | form the owner or owners, his. her or their eg'uit I or representative, if residing within the county, or shall leave a memorandum (containing a d ‘scriptioii and value of each tract, lot or parcel of land) at his, her or their place of residence, containing i the amount at which his,, her or their real estate has hecii appraised, respectively, and of the time when tii* Board of Equalization for til** eouiitv will' meet'Tor the purpose of-hearing and determining' grievane-'s, and to 'equalize taxes within tile s mie. Sec. 12. , Fur the purpose of enabling the a ppm iser to determine the value of Uni I'd mgs and othir improvements-thereto, lie is. hereby required to. enter, with the consent of the ownI er or been pant 1 hereof, and fully examine all bitildings which are-not by the laws -of-the State expressly exempted from taxation. SVc. El. Each appraiser sled lon or before the fourth Monday of May next after his tip--1 point,ment or election make out and deliver to I the Auditor of his eoifiV y a return bv civil townships, iii tabular form and alphabetical or- ; der,contained in a bonk to be furnished him by i such Auditor, ol the amount, de-oriplioii and value of all the real estate subject to be listed j for taxatioi) in i-is county, which return shall contain, First—The naiiK s arranged- in ieal order, of the several persons, e inqiafiies or corpora! ions in whose name ’the several pased* 4 of real estate in each town-ship within his eoaui ty shall have been listed ; and in appro print e e-.il mans opposite, each name the descript inn of each'parcel of such real e ; ate lisle 1 in such name, and Bid value of* each separate par,-.el of such real property, as determined by the appraiser from actual view. Second —The naipes, arranged iu aljihabt-ti cal order, of the several persons, companies or corporations in whose names the* several parcels of real property in any / own or towns in his count y shall have been listed ; and in the appropriate columns opposite each name the d •- Script ion of each parcel nt real property in etch town in his county,land the value thereot as determined by the a]tprais -r is above specified : and such return shall distinctly set forth the name or untuck of'the owner or owners ol each seperate parcel of real property, if known, an’l if unknown, tbat fact shall be set forth;*also a correct and pertinent description of each seperate parcel of land or real property; it a town lot or a part thereof,.the name of th -town, the number or other designation of'the lot; an l if a part of such lot, then the proportion and situ- , ation thereof, and the extent iu feet along the -principal street on which it shall abut. If the parcel of read property be other than a town lot or parcel thereof, the number of acres,the range of township, tlie nunflier of llu* section Tract lot or sttb-di vision of either, as the ease may require. Ts such land be situated in the French or Clark’s granl, or is not embraced in any land district; it shall set forth the original survey or surveys, part or parts tlnuvof, contained in each separate parcel so listed; and if any seperate parcel of land shall comprehend the whole or parts of any-twoor more sections, lots, tracts or surveys, then the stateinent-shall set forth as nearly as may be the number of acre's taken from each section, lot, tract or survey induced in each parcel. Suq. id. Each appraiser and deputy appraisers shall take and subscribe an oath which shall he certified by the magistrate or other ol ficer administering the same, and attached to the return which he is required to make to the County Auditor, in the following form: 1 , appraiser for the county of in the State of Indiana, do solemnly swear that the.return to which this is attached contains a correct description of etfch parcel of real property within said county as far as 1 have been able to ascertain the same, iliat the value attached to each parcel in said return is, as 1 verily believe, the full and true cash value thereof, estimated agreeably to. the rules prescribed by la\V, that in no case have 1 knowingly omitted to demand arhstatemeiit of the description and value of all the real estate which 1 am required by law to lisl. or in any way, connived at any violation or evasion of any of Ihe requirements of the law, in relation to listing and Valuing velil estate; which abstract shall be kept'at the offiqe of the County Auditor for flic inspection of any owner of property, contained oh sticli abstract'; and it shall be the duty of the County Auditor to give two weeks public notice by advertisement in a newspaper, if one be published’ in the county, or if no newspaper he printed in the county, by advertisement set up at the Court House and at some public place m each township, ul ihetimeand pi ace when and w-lierv tln - board of equalization of such county will meet, f-.r the purpose of hearing ami determining grievances and to equalize appraisements thereon. tii e. 15 I lie appraiser and deputy appraiser shall each be allowed for the tinufthey may be necessarily employed in tin; performance of their duties, two doilais per day, which alow ilnee shall be paid out of the county Treasury ; the. haul appraisers shall make out their accounts in detail, giving the date of each day which they shall have been employed, which account, they shall verify .under 'oath, ami the board doing county business, if they shall find such statement to bo correct, shall allow the same; but in no case shall the same bv allowed until the appraiser shall have tilled his list Tis

appraisements with the statements returned to hifn, the maps and lxioks in which the original assessments were entered "with the Auditor, the list to he accurately made out, and added up, with recapitulation .of tlic whole by civil townships. Sec. Ib. Each appraiser and deputy appraiser shall at the end of each week in which ne shall have been engaged in the performance ol any ol the duties required of him by law, enter an account of the .number of days ow paris of days lie may have been so engages! during the week; at some stated nieetimr of the board doing county business, shall present, ' such original account to said board, and shall testify tinder oath or affirmation to the acciu racy of such statement, and shall answer sueih questions respecting the same as may be puj to him by-the boaril. Site. 17. If any appraiser stialMiy himself or deputy or deputies, be guilty of any neglect of duty which by any law now in force, of vhjich hereafter be enacted, it is made his duty jto perforin, the board doing county business may make such deduction from his aeacoount for services rendered as they may deem just and reason Mile, and he shall moreover be declined guilty of a misdemeanor and fined in tiny sum not less than five or more than five* hundred dollars, in the discretion of the Cofirt or Jury trying tlie same. q>:e. IS. 'Flic appraiser shall cider in a col-', until, provided for that purpose, opposite the name of every person, company or corpora •'.tor required to list his real estate and who has, refused to furnish a list required, 4hose words, “refused to furnish a list,” ami he is hereby required to notify such person so refusingj the penalty to be attached. !B|:c. 19. Tlv several County* Auditors in making out tlie duplicateuif real estate, shall add twenty-five pvr cent, to the value of alt real)estate of every person, company and corporation, opposite whose name the appraiser shall have noted- in his return, the words, “resfused to furnish a list,” and the taxes assessed [hereon shall be collected by the CountV 1 a .-.surer for the b uiejit of the county as other ttrxes. are collected by him unless otherwise ordered by the hoard of County C imni'ssio i-* crs. Sue. 2 h Knell appraiser shall, at th ■ time lie is required T>y this act to link-' return of the iaxa'de real proper: v to-the County Auditof; also deliver to him all the s n‘>*m-*n**» of property which he shall have recciv d from, persons required to list real estate, tier- sam • arranged iii 'alphabetical order by civil town shipk, and said Auditor shall carefully file and i]'reserve the same in his office. Si . 21. If any County Auditor, up >n receiving the returns made by any appraiser, shall lie satisli-d that lie has omitted anv parcel of binds, town lo‘s, or part of either,-; w ithin the eonn’.v which it was liis duty t.j return, such Auditor may require such npprjiiser to correct .such totals slab, and tin* appraiser shall,, within ten days, correct all such| omissions ami make return thereof to such j Auditor, and the correction shall be* "made upon the list of appraisements, be notliiing herein contained shall authorize any appraiser to reduce tire amount assesses! against any In his former returns. Site. 22. Each County Auditor shill, from timeito time, as he may di-cover any errors in the description or quantity of any land. to\V!'ill.<s, or part of eiliter correct the same up in till* list of lt-al property of his county. Set}. 21 Each Uo.m'v Aadi/or shah in a - uiaLclv procure, at tin* expense of tip*. County a sufficient number of t lie blank ii-is, • forms and iii.'! rile! ions required by this ad or I>v t!; • Audit brief State, ami deliver the same l > th '• ap-pra-tsjr, a-m! 1 h • ,1 udiror o!' State shall immediate! v lafier the passage of this' act/jirep.ire and i. ansjnit to tlie several County .Tinliters *' nil •such forms mid .instructions a- shall- he necessary ;{>' carry into etu-ct the provi.-ions of this act. j . Siat. 21. .’l ive appra'iseivn'-nt of the real estate' nkade iu jmrsuance -of t he [provisions of this act slinll constitute tlie basis upon which the iaxes :withi ji the Stale shali he assessed-for- tin* enMiiijig five years and until a lvappraisenient shall have been made, a, provide,! m 'his act, and all laws, or parts of l iws, that contravene any of lhe provisious of this act, arc her -by repealed, and especially sounuch of sect ions ;:q > 5.'), 3lt and 55.0 f van' act to provide for the valuation ajtd assessme'.ii of tlie real and personal proper; v ami the collection of taxes in tlie Ntate of Indiana, for the election of Township Assessors add prescribing the darics of Assessors, .1 ppraisors of Real Properly,'County 'idva-upu s ami .liaditors, and the Treasurer and Auditor of Stall' aporoved .lune 21 sf, 1852,” as are inconsistent, with the provisions of 1 his act. Sr.ej 25. Inasmuch as by the provi-imis of this theofficers -therein nam at are required T ocutler tipon their duties before the acts of 'this-Session can he published, an emerg/mov exists for the ..immediate taking effect of tins act, therefore this act shall be in force from ainl after jts passage and publication An the Indiana Journal and Indiana Hi ale isentuiel, and tinAuditor of State shall forward a copy of this act to each County Auditor as soon as the same is published. ' A. A HAMMOND, I’resident of the Senate. J . i\‘. GORDON. „ * S}X‘akor of the House of R *pivs ai‘a! ve-. Approved December 21st, ISSS. ASIIBEL P. W 11,LARI), Governor of the State ol Indiana. STATE OF INDIANA ,/ ss St-:eii:iNr.Y S Oi-u-'ivi:. S’’ J,.Cyrils d, Dunham. Secretary ofSta eof rh>* State“aforesaid, do hereby certify the ffixuve and fojegoiug to he a true and complete com , its appetus from enrollment on file in this office. lii testimony whereof 1 have hereunto set the* hand and affixed my seal of tlie State, [seal]] at Indianapolis, thi' 21:li day of Do comber, A. 1)., 1858, CYRUS L. DUNHAM, Sicretary of State. By Thomas Sun: v. l’ipnty.