Rising Sun Times, Volume 2, Number 70, Rising Sun, Ohio County, 14 March 1835 — Page 1

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BY ALKX. 12. UL1-2.VY. Till: AO VALOItl M LAW. AN ACT to provit'.p for an oiiltVole mo.'c of Icrvih- the Taxes of this State. See. I. ft t rnMr,f fa, iSr General Js'emo'y cf the ttatc 0 7e:7.rn, Tl:;.t all lands and town lois, and the value ever and above two bundled dollars of all building erected thereon, or affixed thereto, which is the properly of anv individual or individuals body corporate or politic; all horses, male?, and asses over the age of three years; all neat cattle of tho age of two "tears and upwards except milch cows not to exceed two to each family; all hogs over one year eld ; all carts" agons, :nd tw o and four wheeled carriage; all bra--ar.d wooi'on clca ks and gold, silver aid composition watches; a!l side hoards, sofas, secretaries, burea desks; all musical instruments ovi r the value o: live dollars; all gob and silver ware; the law and medical libraries of ali I twycrs and physici rs, and ali capital employed in tanneries drsiilleiics. breweries-, iron, bras and copper foundr.es; r.i d ail capital omphned in '.Can"-, On tl a:. 4 keel heats; and in the rending of spiiii -Ou .'minors; ail card machine and m aclan -1 V cmployt.-d in any kind of mmui'acluie vrhaicvcr; ;.iimoi:e3 leaned at interest, o.) 'im; f c-.uraci, og:m or m rtaire; le c. taiOtait meiclian!-. a:,e. excoas 'j:e hi o-1 kcrs, explored in thi, state; all cental iu public shocks, or the stocks o! m., neyed or other incorporations, hall be. and the same are hcrebv declared to be ta! of all merchant ubject to taxation; wnh the cxemp-'io;-.-: hevein.afu r specified ; to be levied a:. J collected agrte.iblv to l-iw. Soc. Ail lands heloiiging to the U. States, or to this state, together with the improvements thereon; all lard sl i by Coe.grvss for (he term of live yc-irsfiotn the day cf sale; all lands with the improvements thorton, not exceeding ten acres, tb.e title of which i net vested in any trustee or trustees, body corporate or politic for the use of, and in trust for any religious society, and occupied by such society, for the use of a netting house or burvingground; all lots of ground set apart for school houses, academics or colleg.-s. with tho buildings and improvements t'.ereoa, occupied for su h purposes;1 Ml lands set apart for live use of common nhools; all state and county libraries; mid all libraries ar.d philosophical ap patatus, belonging to, or used by anv incorporated college or academy, or society tor the ptoauilion of science; all lands owiu d by any county in thi state, inid set apart for the use and support of the poor of such county, not exceed ing to hundred acres; all eoue.tv gruunus an J county buildings set apirt tor county purpoes all hospitals, aimI. oust, houses fr the correction or rel rin alio 1 of od'enders.and tlie real and personal properly belonging thereto; and ali stocks owned by the state, or by literary or charitable institutions; and all the person il property of a widow and orphan children, if it does not exceed two hundred dullars in value, are hereby declared exempt from taxalion: t ro ovide-L l hat stock held in anv luri-p.ke or rail toad company, sha not be subject to taxation, previous to company cuarging or receiving tolls; And prozidc:J that no corporation nor stcckhuldcr thereof, shall be liable to pay any tax for slock which shall have been converted into property, for which such corporation or stockholdei is liable to pay tax bv the provisions ol this a'jt: I'roiidel alziays, that if any person who may have sei ved in the laud or naval sen ice of the United States duiinglho levol'itiea try war shall make and till, willi the assessor, an affidavit, fcivorn to before such assessor, setting forth that he has served as aforesaid lor three months or upw ards, such pel son bhall he exempt lrom the payment of poll tax, and a tax on his peisonal property, and oa his leal property to the amount of e ighty acres. Sec. 3. For the purpose of ascertaining the number ol taxable inhabitants, and amount of taxable property in this relate, it shall be the duty of the hoard doing county business in each count). at their next Alav term, and at theii .lar.uaiy teriri, annually, thereafter, to appoint one or more assessors, whose duty it shall he, within ten dajs alter his appointment, of which he shall be nolilied bv a summons, issued by the clerk, and served by the sheriff, to enter into bond with the state of Indiana, with security to he approved by th clerk in Li office, in the penalty ol three hundred dollars, conditioned for he faithful performance of hi duties

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as Mich assessor; and shall also take, a; oath or affirmation, to be administered by raid h ik, (hat lie will, without partiality, (o ti e hot of his judgment and skill, w II ai d faithfullv discharge tht duties n quired of him !y 'aw. Sec. 4. it any as-essor appointed tinder the provisions of this act, shall fail or refuse to accept of sin h appointment, within ten days after he shall have received nnlicc thereof, the cleik upon snth failure to attend and qualify, as herein directed, shall isstn- a summons, to he served by the shenff. directed to the hoard doing rountv business, informii g them o( such failure to qualifv and act as assessors, naming in said summons a day for the members of said hoard. not oxoocdine ten day? from the (I tte thereof, to meet at (he court house to appoint an assessor in hi place; and aid hoard shall thereupon convene a! the time specified in such summons and appoint another assessor, who shall appear at th t like of the clerk, and qualify and giv-- bond as hereinbefore directed. And should any assessor die or become unable, by bodily infirmity, or any other cause, to complete the as -cSMnent of his township, according to the provisions of this act, upon informalion thereof. tivcH to the Iti k a fore - aid, a like summons as above mention , , ,. , , , T' d to,,,,e wsrd ';m c;n;' , "bo tnorcupon U rW'"nt V ) U " ho shah give bond and U a.bfy as above directed. and such hist assessor shall oemand and receive the assessment ro'l of his predccessor.ofsueh prcuecessor.or the person in whose possession the s,.mc may be, and shall proceed to complete- 'iassessment of polls ai d taxable properly, according to the provisions of this act; and if the assessment roll of his predecessor cannot be obtained, the clerk shall, upon application, make out a new roll; and such assessor shall proreed to assess his proper township, as if he had been appointed the original assessor. Sec. 5. The clerk of each county shall, within twenty days after the ap pointment of such assessors, prepare a list of all I iin's on the assessment and tax rolls of his county, in his office, sub ject to taxation, whether the same shall be delinquent or otherwise; also, a list of such lands a shall become sub ject to taxation tor the hrsl time. Sec. G. Said assessor, forthw ilh. after being qualified into office as aforesaid, shall pioceed to take a list of all the taxable inhabitants of his township, and make an assessment of all the property therein made subject to taxation b this act, and for that purpose he shall call on each person resident in his tow nship, and request v( such, person a list of all his property liable to taxation as aforesaid in said town-liip, carefully inioiming such person what property is sui j cl to taxation under this act ; winch list, written ilown by such person or ;aid assessor, shall parlicul u h set forth the ow ner or ow ners, the number of acres of land in each particular tract, section or subdivision thereof, the tango, township, section, quarter section, quarter-quarter section, or othr subdiv ision thereof, or the number of the entry, survey or grant as the na-! lure ol trie particular or general au-i idolized surveys may require, so as completely to identity the same, obser ving 111 all cases in relation to lands. the same order in which the same lands are hied in the tract book filed in the clerk's oll'n e, viz: commencing at 10. 1, 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 thereof, as described on the plat of such town as exhibited on the record of said plat. recorded in the recorders otiice of the county ; al-o the aggregate value of all iiis. personal properly, made subject to taxation; the aggregate amount ol moneys by him loaned at interest on sim ple contract, bond or mortgage; il a liwyer or physician, the value of his law or medical library; and all capital employed in merchandize or exchange brokerage: l'roiiiJed, hoicncr that no ihing in this section shall be so construed as to require any person to give in or show a schedule specifying the items of his personal property subject to taxation, but he shall only be required to state the aggregate value of all suth property belonging to him subject to taxation. Sec. 7. When any person is assessed

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as trustee, guaidian, executor or administrator, he shall be assessed as such with the addition to his name of his representative character; and such assessnu'iit shall be catried out in a separate line from his individual assessment. Sec. 5. That whenever the nssessor s-hall be unable to procure from such prison or persons a list of their taxable property, er w henever any person having pioperty subject to taxation shall not reside within the township where tiie same shall be situated, and shall lail to deliver to said assessor a list (hereof ten days before the time the assessor is hound to return his assessment according to law, it shall be the duty of said assessor to make a list thereof from the best information he may be able to obtain, noting such fact in his list; but if such person or persons shall nuke out and deliver to said assessor a list of his property subject to taxation before the lime ol said arsessoi's returning his assessment to the cleik as hereinafter provided, such assessor shall receive such list and correct such valuation thereby if necessary. Sec. 9. The real property of nouresiuents, er persons w hose names arc unknown, together with the value over and above two hundred dollars of all building thereon, shall be. designated in the same assessment roll, but in a part thereof separate from the other assessments. Sec. 10. If any tract of land, in lot or out lot, be owned by two cr more persons, it shall be lawful for such p rsons, or either of thorn 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 !he tenancy of sai t realpr. perty , together with the whole numoer of aires contained in the whole of said tract or parcel of land. See. 1 1. All rvi'i.ni finliiirr in for. eign or domestic goods, wans, merchan Mze and groceries, or drugs and medicines within this stab, whether the capital shall be owned in this slate or elsewhere, shall be considered merchants Sec. 12. It shall be the duty of the President, Cashier, Secretary. Treasurer, or other proper agent of any incorporated company whose funds, property or stock arc subject to taxation by this act, to make out and deliver to said assessor a list of all the. properly, funds and stock of such company or institution liable to taxation, on or before the first day of September next, and on or b'. fore the first Monday in May annually thereafter. Sec. 13. It shall be the duly of such assessor, upon actual view, to make a true valuation of all the real estate together with the value over and above two hundred dollars, of the buildings thereon or affixed thereto, made liable to taxation at their full value in money, is he would appraise the same in the pay ment of a just debt, due from a solvent debtor, taking into consideration the feitility and quality of the soil, the vicinity of the same to public roads, towns or villages, navigable rivers, water privileges on the same, or in the vicinity of the same; the location or route ol any canal or canals, with any other local advantages of situation. Sec. 11. It shall be the duty of every person possessed of personal properly subject to taxation, to give a lair and true valuation thereof, at the time he Hives in his list as aforesaid. If such sessor shall not be satisfied with the valuation of the personal property by the owner, his agert, or the guardian or the trustee thereof, he may himself m ike a valuation cf the same a' its full easii value , according to the best of his know ledge, and information. See. 15. It shall be lawful for any person or the agent, trustee, or guardian of any person whose property is subject to taxation, at any time before such assessor shall have completed his assessments, to make out and to file with the proper assessor an affidavit, that the list of his property as given in by him is true and correct, to the best of his knowledge: and that the proper ty therein specified does not exceed a certain sum in value, to he named in said affidavit, staling therein separately the value of the several kinds of prop erly hereinafter required to he separately designated by such assessor in his assessment roll; and said assessor is hereby authorized to administer the necessary oath or affirmation to the per son making such affidavit.

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Sec. 1 G. Said assessor may, in ali cases where he deems the same expedient or proper, to require any owner, agent, guardian or trustee of any personal property,or having money loaned at mien st, subject to taxation, or capita! employed in merchandize or exchange brokerage, to give in his list and the valuation thereof under oath, and ihe said assessor is hereby authorized to administer any oath or allirmalion required by this section. Sec. 17. If any person resident of the county in which his properly is subject to taxation, shall fail or refuse to give a list of the same, when requested by the assessor, agreeably 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, the iisse.ssor shall list and take a valuation thereof, from the best information ho may be able to obtain, as in the Gtii section of this act required. Sec. 13. Kach assessor shall, on. or before the first day of September, A. D. I S3o,and annually thereafter, on or before the first day of May, deliver to the cleik of his proper county the list of fits assessments, made as aforesaid, particularly noting the number of acres in each congressional township, or fractional township, properly verified bv affidavit, to be by said clerk laid before ibe board doing county business at their next subsequent term. Sec. 1 7. The hoard doing cour.ly business at their term next alter the return of Ihe assessment rolls of the assessors as aforesaid, thall carefully compare the additions of the number of acres on said lists with the additions of the same townsine on the tract bool deposited in the deik's oftice; and if found to be less than the number of acres taxable, according to said (ract book, they shall order the cleik, previously to making out the duplicate, to correct such omissions by the tract book, and shall pi oceed to hear and determine the complaint of any ow ner or j owners of any properly contained in said assessment robs relative to the i;stg or valuation, and to correct the same as rigat and justice may require; ind said board shad have power to equalize the valuation of the lands in tho respective tow nships of their county, which they shall do by adding to, or deducting from, the aggregate valua tion made bv the assessor of suca townhip, such per centum as they may deem necessary to equalize the valua tion of the lands of such tow nship w ith the other townships of the county. Sec. 20. The cleik of such hoard shall carefuliv note all corrections ol the lislii gs, assessments and valuations which may be made by said board: and ilso correct the valuation of the lands of such township according to the per centum ordered by said board to be added to or deducted therefrom. Sec. 21. The clerks oi'the respective counties, shall also, on or before the first d.iv of December. 1835, and on or before the first day of July in each year thereafter, transmit to ihe Auditor of public accounts, a certified copy of the collectors bond, and a statement of the valuation of the property in his county, setting forth separately, the aggregate valuation of all lands, together with the number of acres in each congressional township er fractional township, also town in and out lots, and the improve ments thereon liable to taxation, the. ag gregate valuation of all personal property subject to taxation, the aggregate amount of all moneys loaned at inter est, of the capital of merchants, of exchange brokers, and of the capital in public stocks-vested in moneyed or othr corporations, showing fuhv the w hole amount of the valuation of the property in such county liable (o taxation ; which statement shall, by said auditor of pub lic accounts, be laid before the ueneral Assembly on or before the expiration of ten days from the said first day of December. Sec. 22. All taxes necessary for the support of the government of this State, shall be assessed on the grand levy, in an equal and rateable proportion, in manner following, lowit: the per con turn necessary to he charged on the dollar on said grand levy, for the purpose of defraying the slate expenditure, shall be fixed lrom time to lime ny iaw: the hoard doing county business in each county shall, at their annual meet ins in May, determine the per centum necessary to he levied for the pur pose of defraying the expenditures of their re-pective counties, and also the

VOLOIE lS.-XO. 70. iMiiwn wwiiwiiiii mi h mtm 1 ml per centum necessary to be. levied for road purposes not less than one fifth part of the per centum levied for state purposes. Sec 23. The clerk of each county in this state shall annually, from and after the time when the provisions of the twenty-third section of this act shall have been acted upon and carried inlo 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 hoard doing county bu?iness. one of which shall be retained by him in his ofiice among the files of said board doing county 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 mentioned duplicate shall be directed to such officer 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 moneys collected by him by virtue of said precept as required of him by the statue in such case made and prov ided, and the collector shall pay over to the state treasurer all state revenue, on or before the second Monday in December in every y ear; and all county funds collected for county purposes into the county treasury on or before the first Monday in March in every year. Sec. 21. Whenever any person shall discover, during the time lie is making his assessments, any lands or town lots which have not before been listed or ordered on the assessment rolls of the county, it hall he his duty to enter and value the same cn his roll, as other lands or town lots are entered and valued, noting the facts in his return. Sec. 25. Jt shall be the duty of every pei son whose lands or town lots are subject to taxation but which are not entered in his name for taxation, to en1 1 .1 r . y.i 1.1c sai.10 on or oeiore the lust clay of January, in each year. Whenever ey a sale or partition of r.ny lands or town lots, a traosfer thereof may be neces-ary on the tax list or duplicate, the same may be made by the seller and purchaser, or the person making partition thcreol agreeing thereto, before the clerk, or by either party producing to said clerk a written certificate thereof signed by the parties interested, describing the tract or tracts o land, of the part or parts of town-lots to he transferred on such tax duplicate. No sale or conveyance of my land or town lot which may stand entered for taxation shall have anv Ifect upon charging the same with taxes until the proper transfer shall have been made as aforesaid, but such land cr town-lot shall b 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 if no sale or conveyance had taken place: Provided however. that such clerk shall be hound ex ojjieio to note and make the proper transfer of ail sales and conveyances under any judgment or decree of the Circuit or Probate court ot his count'. Sec. 2b. The lien of the state for all taxes for stale ar.d county purposes shall attach on all lands and town-lots, on the first Monday in January, in each year, which lien shall be perpetual for all such taxes, and the interest and penallies thereon; and all taxes on person al property shall have preference to all other claims and demands. Sec. 27. That there shall be assessed on each male inhabitant over the ae of twenty-one, and under the age of fifty years, the sum of 37 1-2 cents for the purpose of slate revenue; and the board doing county business may assess for county purposes, on each person within the ages aforesaid, a sum not exceeding 37 1 2 cents, which takes so assessed as aforesaid shall be collected as other taxes. Sec. 28. Each assessor shall keep a correct and accurate account of the time actually spent and the services performed under the provissions of this act, and lay the same before the board doing county business; and such board shall examine such assessor under oath of affirmation touching the truth of his account, and may propound to him such questions touching the same, as they deem proper; whereupon Buch hoard shall make to the assessor such allowance as they shall consider sufli-