The Wabash Courier, Volume 3, Number 32, Terre Haute, Vigo County, 9 April 1835 — Page 1

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fiillUXI iwrr Thursday Moraine, By lMwliBf. ,. **1-

1

TERMS.

Two dollars

p*r

""Xyt, f&e

aunnm, If piid within four

Months after tbe receipt of tbe first number two 4olIarsalsd fifty cents, if paid within the year aad three dollars, if payment be delayed till the jtear expire*.

No paper ditcoothraed till all the arrearages •re paid, unlets at the option of the editor. A •flareto notify & discontinuance at tbe end of tbe year will be considered anew engagement.

AoTsamtMBNTs inserted three times at ene dollar per square (19 lines,) to be continued at tbe rate of 25 cents per square. "Unless tbe number tof Insertions be marked on the manuscript, when handed in, it will be cootinued until conn teraanded, and charged accordingly

THK JttDSE.

Poetic pieces of sterling merit, like of the best character, only improve by age. The following If tter from ROBCKT BUKNS, to a young friend, will be read with pleasure and- profit a bond red years hencc:

EPISTLE TO A TOUSO FRIEND. «*•/. v.'M May ,178«. I long have tbooght my youthful friend

A something to have sent you, Tho' it should serve nae other end Than juit a kind memento But how the subject theme may gang,

Lei time and chance determine '"^Perhaps it

majr

turn out a sang,

Perhaps turn out a sermon.

Ye'll try tbe world now soon, my lad, And*Andrew, dear, believe roe, __», Yell find mankind on unco squad,

... Jf »tlf the wavering balance shake, It's rarely right ad^uited!

Yet they wha fa* Ifi fortune's strife, Then fate we should oe censure, •For still th' important end of life,

They equally may aniwer, A man may hae an honeat heart, The' poortith hourly stare him m®ri may take a ncebor'» part.

Yet hae oo

cath

A

And mucltle'tfccy may grieve ye -l^or care and trouble set your thought. E'en when your eud's attained )And a'voor view may *ome to naught,^

•saw kin?

When erery nerve is strained.

I'll na say, men are viltianj a1 The real, harden'd wicked, Wha hae naecbeck but human law,

Are to a few restricted, But och, mankind are unco weak, An' little to be trusted,

to spare him.

$fl*hail* your stoy tell,

When wi' a bosom crony But still keep something to yourscl' Yescaicely tell toouy, Conceal oat self as well's ye can,

Free critical dissection But keep thro* ev'ry other man, fi \Vi'|barpe»'d sly inspection.

The sae'reu taw o' well-plac'd lore, Luxuriantly indulge it Cut never tempt th' illicit rove,

:J

Tho' ns thing «hould divulge it— 1 wave the quantum's o' the sin, The hasard of concealing J^ut och! it hardens a'within, ,.,. vk ^nd petrifies,the feeling!

To catch dame fortune's golden ituile Assiduous wnit upon her V* And gather gear by ev'ry wile

That's justified by honor

,v" ^sot for to hide it in a hedge, Nor for a train attendant: lint far the glorious privilege 1* Of bt^ng indtptndtjxt!,

:vU'Tfie

fear o'hell's a hfcegtn^n's wliip

•3

To hold the wretch in order But where you feel your honor grip, L«t that aye be your border

~V' Its slightest touches instant pause— Debar a* side pretences i" ^nd resolutely keep its laws,

Uncaring consequences*

^he feat Creator to *mre. Must sure become the creature ,m But still the preaching cant forbear,

Aad e'eo tha rigid feature: ""Vet ne'er with wits profane to range, By complaisance extended

v^V^An

atheist's laugh's a poot exchange FotWtysfc«Jed.-

«jAVben ranting round in plaonei nag

Religion ntay be blinded Or if she gie a random sti^g.

It may be little minded But when on life we're tempest dtiVe, A

ceasrience but a ceaker—

*'A correspondence fixed wi' Hear'n Is sere a aebl#

i'

dear, imlaok youth! heart can ne'er be waetiag! predence, fortitude and trath, SiKt roar brow andauotedt

Atari P™

%'^'v5 la jfdeeehsaaa's phrase," God seadyoa speed,**

SUtt daily to grew wiser: ^. i:. And may yo« belter reck the r*A, .•jterJ-y Thaa «w did Ik' ad*werCat»'

4i paper has a cowaauaication from corf** fraadeat in the town of Lmmgktry, in that State. We tttuider this a rerj good aaate for a towa, and a giaat dteal better oae thaa eay they are ia the habit of hitUaj •MftUthsWltt \V« dare say th^jr must be a mirlhfu coamssitf of wars who mhabit th*t good eat*red clearing ia Ike wUderaees uad they hare gi^e this to tbtir iowntbip ii mat* itdKaai* ol iW tw#aiious coagragattoa ef cognomiaal ahomiaatiotu about tkam. We Awsld tkiak ueraaldsnake dseiakahitasrts

^fCMv«^s%kwk

/«dk*» Houtt

blaer than em-.—A*. X. CMr.f'l^l.

s—There

is a porter boua* up

(awn, oo which art* originally printed, ia large eanitala. *'Jacltsen House." This eatabUriiment capitals, «*Jackseo recently fell into tbe oecopaocy of a Whig aailer, who immediately appUed a Ur brush to tbe two last letters of tbe first word, and tha sige read*, #dt'» ,|ie«sf^W^1|". /|J*er,

#WSHF

2

AD 7ALORBM LAW.

AN ACT to provide for an equitable Mode of I

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levying the taxes of tbis State.

SBC. 1. Be it enacted by the General As sembty of the State of Indiana, That ali lands aod (own tots, of the value over and above tiro hundred dollars, of all buildings erected or made thereon, or affixed thereto, «*bich i&the property of any indi vidual or individuals, body corporate or politic all horses, mules and asses over the age of three years all neat cattle of the age of two years and upwards, except which cows, not to exceed two to each fam ily ali hogs over one year old all carts, wagons, and two and four,wheeled carriages all brass and wooden clocks, and gold, stiver and composition watches all side boards, sofas, secretaries, bureaus, desks all'musical instruments over the value of five dollars and gold and silver ware the law &nd medical libraries of all lawyers and physicians, and all capital employed in tanneries distilleries, breweries, iron brass and copper foundries and all capital employed in steam, canal and keel boats and in the vendingofspirituous liquors all carding machines and machinery employed in any kind of manufacture whatever all moneys loaned at interePt,on simple contract, bond or mortagage the capital of ail merchant?, and exchange brokers,employed in this state all capital in public stocks or the stocks, of monied or other incorporations, 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. 2. All lands belonging to the United States, or to this state, together with the improvements thereon all lands sold by Congress, 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 vested in a trustee or trustees, body corporate or politic for the use of, and in trust for any religious society, and occupied by such society, for (he use of a meeting house or buryingground all lots of ground set apart for school houses, academies or colleges, with the buildings and improvements thereon, occupied for such purposes all lands set apart for theuse of common schools all states and county libraries and all libraries, and philosophical apparatus, belonging to, or used by any incorporated college, or academy, or society for the promotion of science all lands owned by any county in this state, and apart for the use and support of the poor of such county, not exceedingtwo hundred cres all county grounds and county buildings set apart for county purposes, all hospitals, almshouses, houses for the correction or reformation of offenders, and the real and personal property belonging thereto and all stocks owned 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, are hereby declared exempt from taxation: Provided,^that stock held in any turnpike or rail road company, shall not be subject to taxation.previous to such company charging or_receiving tolls: And provided, that no corporation nor stockholder thereof shall be liable to pay any tax for stock which shall have been converted into property,for which such corporation or stockholder is liable to pay taxes by the provisionsof this act: Provided always, hat if any person who may have served in the land or naval service of tb6 United States durng the revolutionary war shall make and file with the assessor,an affidavit, sworn to efore such assessor, setting forth that he has served as aforesaid for three months or upwards^uch persons shall be exempt from the payment of poll tax on his personal property, and on his real property to the amount of eighty acres. *!'!*».. -\j

SEC. 3. For the purpose"ofascerhtning the number of taxable inhabitants, and amount oftakable property in this state, it shall be the duty of the board doing county business ineach county,at their next May term,and qt their January term, annually, thereafter,to apoint one or more assessors, whose duty it shall be, within tendays after his appointment,of which he shall be notitiedby a summons, issued by the clerk, and served by the sheriCf, to enter into bond to the stale of Indiana, with security to be approved by the clerk in his office, in the )enality of three hundred dollars, condi tioned for the faithful perlormance of his duties as such assessor and shall also take an oath or affirmation, to be administered by said clerk, that he will, without partiality, to the best of his judgment and skill well and faithfully discharge the duties re quired of him hy law.

SEC. 4. If any assessor appointed under the provisions of this act, shall fail or refuse to accept of such appointment, within ten days alter he shall have received notice thereof the clerk upon such foil ure to attend and qualify, as herein directed, shall issue a summons, to be served by the sheriff, directed to tbe members of the board doing county basinets, informing them of such failure to qualify and act as assessors, naming in said summons a day for the members of-satd board,not exceed ing ten days from the date thereof, to meet at tbe court house, to appoint an assessor in his places ***1 board shall thereupon convene at tbe limes specified in such summons, and appoint another assessor, who shall appear at the office of said clerk, and qualify and give bond as hereinbefore directed* And should any assessor, die or become nimble, by bodily infirmity, or any other cause, to complete tbe assessment of his township^iccording to the provisions of tbis act, upon iuformalion hereof, given to tbe clcrk aforesaid, alike

Volume 3. TERUE-IIAETJS, INDIANA, THURSDAY, APRILS, 1833.

summond, as above mentioned, shall be issued to the board doing county business, who shall thereupon appoint some suitable person to complete such assessment, who shall give bond and qualify as above directed and such last assessor shall demand and receive the assessment roll of bis 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 of this act and if the assessment roll of his predecessor cannot be obtained, the clerk shall, upon application, make out anew roll, and such assessor shall proceed to assess his proper township, as if he had been appointed the original.assessor.

SBC. 5. The clerk of each county shall, within twenty days after the appointment of such assessors, prepare a list of all lands on the assessment and tax rolls of his county, in his office, subject to taxation, whether the same shall be delinquent or otherwise also a list of such lands as shall besubject to taxation for the first come time.

SEC. 6. Said assessor, forthwith, after being qualified into office as aforesaid, shall proceed to take a list of all taxable inhabitants of his township, and make an assessment of all the property therein made subject to taxation by this act, and for that purpoee he shall call on each person resident in his township,and request of such person a list of all his property liable to taxation as aforesaid in said township, 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 to the owner or owners the number of acres of land in each particular tract, section or subdivision,quarlersection,quarter-quarter section, or other subdivision thereof, or the number of the entry, survey or grant as the nature of the particular or general authorized surveys may require, so as completely to identify the same, observing in all cases in relation to lands, the same order in which the same lands are described in the tract book filed in the clerk's office, viz: commencing at sec. 1, or the lowest numbered section, and proceed numericalto 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 in the recorder's office of the county also the aggregate value of all his personal property, made subject to taxation the aggregate amount of moneys by him loaned at interest on simple contract, bond or mortgage if a lawyer or physician, thevalue of his law tyrjjnedical ibrary and all capital employed in merchandize or exchange brokers: Provided however, That nothing in this section shall be so construed as to require any person to give in, or show a schedule specifying the iferns'of his personal property subject to taxation, but he shall only be required to state the aggregate value of all such property belonging to him subjected to taxation.

SEC. 7. When any persoft is assessed as trustee, guardian, executor or administrator, he'shali be assessed such with the addition to his name of his representative character and such assessment shall be carried out in a separate line from his individual assessment^.

SEC. 8. That vmfehever the assessor shall be unable to procure from such person or persons, a list of their taxable properly, or whenever any person having property subject to taxation shall not reside within the township where the same shall be situated, antf shall fail to deliver to said assessor a list thereof ten days before the time the assessor i* bound to return his assessment according to law, it shall be the duty of said assessor to make a list thereof from the best informaton he maybe able to obtain, noting such fact in his list but if such person or persons shall make out and deliver to said assessor a half of his property subject to taxation before the time of said assessor's returning his assessment to the clerk as hereinafter provided such assessor shall rcceive such list and correct such valuation thereby, if necessary.

SEC. 9. The real property of nonresidents,or persons whose name are jnknown, together with the value over and above two hundred dollars of all buildings there on, shall be designated in the same assessment roll, but in a part thereof seperate from the other assessments.

SEC. 10. If any tract of land, nl ot or out-lot, be owned by two or more persons, it shall be lawful for such persons, or either of them, to list their respective share severally or collectively, as he, she or they shall deem expedient, in which esse, said assessor shall note in his list the tenancy of said real property together with the whole number of a^res contained in the f^bole of said tract or parcel of land.

SBC. 11. All persons trading in foreign or domestic goods, wares, merchandize, and groceries,or drugs and medicines within this state, whether the capital shall be owned in this state or elsewhere, shall be considered merchants.

SBC. 12. It shall be tbe duty of the President, Cashier, Secretary, Treasurer or other proper agent of any incorporated company whose foods, property, or stock are subjected to taxation by this act, to make out and detiver to said assessor a list of all the property, funds and stock of such company or institution liable to taxation, oo or before the first day of September next, and on or before the first Monday in Mat qjbuaUy thereafter

Six 13. It shall be iho doty of such

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A 8TXKAM OF MAKT TIDES AQAXWaTTHB rO8 OF THK PEOrLK.'*

assessor, upon actual view, to make a true valuation of all the real estate, together with the value over and above two hundred doliars^of the buildings thereon or affixed thereto, made liable to taxation at their full value in money, as he would appraise the same in the payment of a just debt, due from a solvent debtor, taking into consideration the fertility and quality of the soil, navigable rivers, water privileges on the same, or in the vicinity of the same the location or route of any canal or canals, with auy other local advantages of situation.

SEC. 14. It shall be the duty of every person possessed of personal property subject to taxation,to*givea fair and true valuation thereof, at the time he gives in his as aforesaid. If such assessor shall not be satisfied with the valuation of the|person al property by the owner, his agent, or the guardian or the trustee thereof, he may himself make a valuation of the same at its full cash value, according to the best of his knowledge and information.

SEC. 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 suctTassessorshall have completed his assessments, to make and to file with the proper assessor an affidavit, that the list of properly as given in by him is true and correct, to the best ot his knowledge and that the property therein specified does not exceed a certain sum in value to be named in said affidavit, stating therein separately the value of the several kinds of property hereinafter required to be separately designated by such assessor in his assesament-roll and said assessor is hereby authorised to administer the necessary oath or affirmation to the person making such affidavit.

5",

SEC. 16. Said assessor may, in all cases where he deems the same expedient or proper, require any owner, agent, guardian or trustees of any personal property, or haying money loaned at interest, subject to taxation, or capital employed in merchandize or exchange brokerage, to give in his list and the said assessor is hereby authorized to administer any oath or affirmation required by this section.

SEC. 17. If any person resident of the county in which his property is subject to taxation, shall fail or refuse to give in a list ofthe same,when requested by the assessor agreeably to the provisions of this act, or shall fraudenlly omit to give in any part of his, her or their property hereinbefore required to be listed, the assessor shall list and take a valuation thereof, from the best information he may be able to obtain, as in the 6th section of this act required. _3, SavJjflL E»cK mnswsrsbeU, on or before the first day of September, A. D. 1635,and annually thereafter, on or before the first day of May,deliver to the clerk of his proper county the list of his assessments made as ^aforesaid, particularly noting the number of acres in each congressional township,or fractionatewnship, properly verified by affidavit, to be by said clcrk laid before the board doing county business at their next subsequent term.

SEC. 19. The board doing county business at their term next alter the assessment rolls of the assessois as aforesaid, shall carefully compare the additions of the number, of acres on said list with the additions ofthe same townships on the track book deposited in the clerk's office and if found to be less than the number of acres taxable, according to said tract book, they shall order the clerk, previously to making out the duplicate, to correct such omissions by the tract book, and shall proceed to hear and determine the complaint of any owner or owners of any property contained in said assessment rolls relative to the listing or valuation, and to.correct the same as right and justice may require and said' board shall have power to equalize the valuation oflands in the respective townships of their county, which they shall do by adding to, or deducting from, the aggregate valuation made by the assessor of such township, such per centum as they may deem necessary to equalize the val« uation ofthe lands of such township with the other townships of the county.

SEC. 20. The clerk of such board shall carefully note all corrections of the listings, assessments and valuations which may be made by said board and also correct the valuation of the lands of such township according to the per centuna ordered by said board to be added to or deducted therefrom.

SEC. 21. The clerkB ofthe respective counties, shall also, on or before the first day of December, 1835, and on or before the first day of July in each year thereafter, transmit to the Auditor of public accounts, certified copy of the collector's bond, and a statement of the valuation of the property in bis county, setting forth separately the aggregate valuation of all lands, together with the number of acres in each congressional township, also town in aod out lots, and the improvements thereon liable to taxation, the aggregate valuation of all personal property subject to taxation, the aggregate amount of all monies loaned at interest, of the capital of merchants, of exchange brokers, and of tbe capital in public stocks vested in monied or other corporations, showing fully tbe whole amount of th^ valuation ofthe property in such county liable to taxation which statement shall bjNsaid Auditor of public accounts, be laid before tbe General Assembly on or before tbe expiration of tea days from the said first day of December.

Sac. 2*2. All taxes necessary for the support of (be government of this State, shall be assessed on tbe graad levy, in equal and rateable proportion, in manner

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f.

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'We. 39.

following, to-wit: The per-centum neces« sary to be charged on the dollar on said grand levy, for the purpose of defraying the state expenditure, shall be fixed from time to time by law the board doing county business in each county shall, at their annual meeting in May, determine the per centum necessary to be levied for the purposes of defraying the expenditures of their respective counties, and also the per centum necessary to be levied for read purposes not less than onefiAh part ofthe per centum levied for state purposes.

SBC. 23. The clerk of each county in this state shall annually, from and after (he time when the provisions ofthe twentythird 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 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 ofsaid precepts as required of him by the statute in such case made and provided, and the eollector 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. 24. Whenever any person shall discover, during the time he is making the assessment of the town lots which have not before been listed or entered on the assessment rolls of the county, 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.

SEC. 25. It shall be the duty of every person whose lands or lota are subject to taxation but which are not entered in his name for taxation, to enter the same on or before the first day of January, in each year. Whenever by a sale or partition of any lands or town-lots, a transfer thereof may be necessary on thfe tax list or duplicate, the same may be made by the seller and purchaser, or the person making partition (hereof Agreeing thereto, before ihe clerk, or by either party producing to said clerk a written certificate thereof, signed by the parties interested, describing the tractor tracts of land, on the part or parts of town-lots to be transferred on such tax-duplicate. No sale or conveyance of any land or town lot which may stand entered for taxation shall have any effect upon charging the same with taxes until the proper transfer shall have been made as aforesad, but such land or town lot shall be liable to be charced 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 bound ex officio to note and make the proper transfer of all sales and conveyance under any judgment or decree of the Circuit or Probale court of his county.

SEC. 27. The lien of the state for nil taxes for state and 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 penalties thereon: and all taxes on personal pioperty shall have preference to all other claims and demands*

SEC. 28. That there shall be assessed On each male inhabitant over the age of twenty one and -under the age of fifty years, the sum of 37 1-2 cents for the purpose of state revenue and the board doing county business may assess for county purposes, on each person within the age aforesaid,a sum not exceeding 371-2 cents, which taxes so assessed as aforesajd 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 provisions of this act, and lay the same before the board doing county business and such board shall examine such sessions under oath to affirmation touching the truth of his account, and may' propound to him such questions touching the same, as they deem proper whereupon such board shall make to the assessor such allowance as they shall consider sufficient compensation for hi» services, to be paid on the order of tbe board, as other moneys are usually paid, out ef the county treasury, and the clerk of said board eball, in like manner, keep an account of his services herein required, and the said boatd may make to him such additional allowance therefor as to tbem may seem just: Provided, however, that if such a&ses&or or clerk shall feel himself agrieved by the decision of tbe board in the premises, sttcb assessors or clerk, witbin thirty days thereafter, fTMjty take brs appeal to tbe proper Circuit Court, who shall hear and determine the matter as the said board if directed and required to bear and determine the same. Tbe decision of which Circuit Court thereon shall be final between tbe parties.

See. 29. Tbe following forms and directions shall be substantially pursued by

*ill

I

U* ifewein «*ecu|£g the duties respectively assigned

Form of An affidavit required by the 2d section. STATU OF INDUKA QOORTT, «#.

Personally appeared before me, A. B.f assessor of Township, C. D., who beiag by me dtity sworn, make soath and says that he served in the land (or at the case may bet naval) service of the United States during tho revokitionary war fer three months, (if kt served a longet periodU may he so stated,)

U. D.

Sworn to this day Of A. 1. T?" A. 3. Assessor. (L. S.] .*

Form of an affidavit required by the 15tb section V- -^5 ST*TB or INNTANI^ oeoirrr, *t.

Personally appeared before me, A. B. assessor of township, in snid county, E. IF. and deliver to me, as such assessor, the list of his taxable property & the said E. F. being by me duly swoAt, made oath, that the list of his property, at given

in by bim is true and correct to the best of his knowledge, and that the, several kinds of property specified in his said list doc S not according to the best of his judgment ami belief, exceed in value tho following sum* to-wit: (insert th& several kinds of property required to be separgtly designated by the assessors in bis assessment rojl, with the value of each annexed thereto) E. f.

Sworn to this day of A. D. A. B. Assessor [L, S

*The clerk in making out the assessment* roll for the assessor) as aforesaid, wher* ever he may be enable to discover from the lists, duplicates, 'maps or other evt» dence in bis possesion, who may be thfe owners of any tracts or lots of land, shall enter the same on the roll, and such assessor shall assess the same from the best in* formation he can procure, setting dnwnin the proper column the name of names of the owner or owners thereof, if he can ascertain them, notin gthe facts in his re* turn in the space left fbr remarks. The ass&essor will set down in the proper col* umn the value of the several tracts or lots of land on his roll, and also the valuation of personal property, merchants' capital* fcc. taken under the provisions of this acts Whenever said assessor shall discover any ots or tracts of land subject to taxation, not entered in bis roll he shall enter and Value the ^ame, noting such fact in his reg turn^^The clerk shall afford sufficient space in the roll for entering a complete list of nl) the taxable inhabitants in the township,and the assesor shall enter there* in, the names of'all such as have not been entered as the owners of real estate, with the number of polls, property &c. subject to taxation, and the value thereof. Ni B. This form can easily be so altered as to answer an) grants or burveys varying from the present United States' survey* and will also answer for the form of a duplicate, by adding the proper columns for containing the amount of (axes respective* ly levied for state, county and road pur* poses, &c.

The clerk in making out his duplicate will insert therein the property of all nonresidents, but in a part thereof seperate from the other assessments*

SEC. 30. So much of this act as relates to taking the first list and making a valuatiofl of property liable to taxation, shall take effect and be in force from and after its publication dhd the residue thereof shall take effect from and after the 1st day of February A. D. 1836: Provided*however^ that all taxes for the fiscal year 'eighteen hundred and lhirt\-five shall be assessed, levied, and corrected in the same manner as if this act had never been passed, and all laws and parts of laws coming within tbe purview of this act,shall be continued and remnin in full force and during Said fiscal year, for that purpose-, and until the repeal of the same shall be necessary to carry into lull effect, by future legislation* the provisions contained in this act.

AN ACT supplemental to atf ft'el, pftlied dt)HW£ the present session of the General Assembly, to provide for art equitable mode of levying tho taxes of this State. (Ar»novKD roktuiiY, 7, 1835.)

SEC. 1. Be it enacted by the General As* sembly of the State of Indiana, That the State Printer shall print and procure to be stichcd, in pamphlet form, two thousand copies of the act aforesaid, so soon as practicable and the Secretary of State shall forward tto the clerk of each county, twenty copies of the same, for the use of the boards doing county business, and the respettive assessors appointed under the provisions of said act.

SEC. 2. If in the opinion of the Se* cretary of Slate, the laws of the present session cannot be distributed to the re*r spective counties as soon as the twenlyfifthof April nuxf, it shall be his duty, if no other safe aod speedy conveyance oe* cur, to transmit the said number of copies by mail to the clerks of the respective counties, discharging the postage thereof out of the contingent fund. Aod it shall be the duly of each clerk, upon the re* ceplion of the same, to endorse on one of said copies, to be by htm filled in his office* the time df its reception: and said act shall be taken and deemed to bu in full force fitim and after the date of such endorse* ment, so far as the lame is intended to bs in force from and after it? publication*

SEC. 3. This act frhall be printed with the act to which it is supplemental, and shall be in force from and after its pa#* sage.

Methanic*—K portion of tbe would profess to regard mechanic* as one degree below thoso individuals who have a living afforded them without matJual labor but that portion is a smalt and weak one. No man of sense, no true gentleman, ever drew this line. In point of science, moral virtue* and even practical politeness the operative mechanics of tbe United States are second to no claaeof people. The work shop baa ,, produced as many great men as tbe college ball} it has done as much for natural philosophy awl more for religion than the counting room and ba* done as much to develope intellect as hoards ed wealth. The individual,tberefore, Who stand* up in the face of the world, and jodges bis fellow citizen* by their ability to subsist without labor,, most be destitute or ode or two very necessary qualifications—experience and com* ooo soose. With these on his side be would be asMbled to eee that inUBect

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makes the own,

and tbe operation of moral can*! upon'that i*., tfllect, tbe