MASTER NEGATIVE NO. 95-82340-2 COPYFHfiHT STATEMENT The copyright law of the United States (Title 17, United States Code) governs the making of photocopies or other reproductions of copyrighted materials including foreign works tinder certain conditions, in addition, the United States extends protection to foreign works by means of various International conventions, bilateral agreements, and proclamations. Under certain conditions specified in the law, libraries and archives are authorized to fumish a pl>Mlocopy or other reproduction. One of these specified conditions is that the photocopy or reproduction is not to be ■used for any purpose other than private study, scholarship, or reseP If a user makes a request for, or later uses, a photocopy or for purposes in excess of "fair use," that user may be liable for copyright ■ a in'QG'iinisiii* The Columbia University Libraries reserve the right to refuse to accept a copying order if, in its judgement, fulfillment of the order would involve violation of the copyright law. Ohio. General Assembly Senate. Report of the Special Committee of the... Dm COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET MASTER NEGATIVE • OnCHNAL MATEmAL AS FILMED - EXISTING BIBUOGRAPHiC Ohio. Ckmrd assemUjf. SmMe, Spemd eommtUee on t ar ation. IReport of the Special committee of the Senate of the seventy-eighth General assembly of the state of Ohio upon the subject of levying, assessing and collecting taxes for state purposes. January, 1910. Springfield, TbM Sprin|;field publishing companyi state printers, Indwles • coinpflatioii of flit kwt of OMo tclatiiiff to the Itvj tnd col* Iteliflii of taxes for slate imrposes. ^ , _ t.J|mioii^hiii. I. 0|io. Lawi» statutes, etc n. Clevenger, F. M. HI. Twk» Library of Congress njTmjj 1909 12^15 EllTRICTIONS TECHNICAL MICROFORM DATA LM SIZE: oS>|0 o cog -g < — t X < X djj^k ^^^^ j|k o f* o 111' uSnH to 11 «5 i X ^^^^ ^^^^ ^^jS^' to Oi o CO £.u mm ABCOCFGHIJKLMNOPQfiSTUVWXYZ " - ^-'^ "|ilinni)|M|riiiMMyz.|234Sfi7IIM ABCDEFGHUKLMNOPQRSTUVWXYZ alxxlt!|gtiijMnifio|X|rstiivifK^ ABCDEFGHIJKLMNOPQRSTUWVXYZ abcxitfghijklmnopqrstuvwcyz 1234567890 mm ABCDEFGHIJKLMNOPQRSTUWVXYZ abcdefghiiklmnopqrstuvwxyz 1234567890 3 P •2 3D .Si I 5x 30 00 IM m o of the Senate OF THE Seventy-Eighth General Assembly OF THE State of Ohio Upon the Subject of Taxation '•i 11^6 ■Jiimnlit ii fflnsillflMilV lllPwjlPll[.9IIID 911111 LIBRARY ♦ School of Business REPORT ( * OF TBI Special Committee of the Senate OF THH Seventy-Eighth General Assembly OF THH STATE OF OHIO Upon the Subject of Levyiiig, Assessing and Collecting Taxes for State Purposes. Januaiy, 1910 ^ , . Springfield, Ohio: The Springfield Publishing Company. State Printm 19f9. S R. No 28 Mr. Qcvcnijer. Whereas,. Tlie regular session of this General Assembly which con- venes on the 1st Monday in JanuaiT, 1910, will have for consideration the snbjects of taxation and additional revenue for the stet«^^"^ Whereas, For lack ol time this extraordinary session has been cwnpelled to adjourn without ftilly investigating these subjects, there- fore hci it 1- Resolved by the Senate. That a conmnttee of three senators be pointed, and that said committee be directed to «»™Pi'\*f^ ^^^'^^^^^^^^^ to the levy, assessment and collection of taxes for state PV^P°ff Janiphfct fcU. and obtain such other •nf"™*^'"" °" /^^f.^.^''-'^ Say be within their power and cause said panjphlets t^^^^-J . ^£ rtpatt as said committee may make to be P"W;shed and med with t^^ oSrk of this body not later than October first, '90^' f".^ .^t ho direrted to forthwith mall to each senator copies thereot, and tnat Ae necessary expense of such investigations be paid out of the confangent fund of the Senate. ^^^^^ ^ MALLOY, Ckrk. In the Senate. Ad(^>ted March 12, 1909. (2) (fit 01. 2: INDEX in . - Ch.,^r 1. Definitions *. ^ Cill — $ OUApter 2. Property subject to taxation.. Chapter 3, Llstiag personal property ' " ^ Cliapter 4. Corporations generally, and banks and banfeers. . 32 Chapter 5. RaProads and snburban and Interurban electric roads. . 35 Chapter 6. Foreign insurance companies.... «^ Cluipter 7. ^P^;"^«™P^^ equipment companies Chapter 8. Bxcise tax on corporations ; Chapter 9. PnmcUse tax on corporations . !! i^napter lO. Assessing real estate Chapter 11. Boards of e««aMmtion and review Chapter 12. Levying taxes • 87 Chapter 13. Collection of taxes. Chapter 14. Delinquent lands * " * Chapter 15. l\>ifeited lands.... f 119 To the Senate of Ohio: Pursuant to the provisions of Senate Resolution No. 28, ack^tecl March 12, 1909, the committee ap|K>inted thereunder submits the follow- ing report : ^ We have found it no small task to compile into pamphlet form the laws of Ohio relating to the levy and collection of taxes for state purposes, as in some degree nearly every tax law in the state is connected with these subjects. 'In order that the tax laws may be easy of access, we have pub- lished a more comprehensive copy than a strict construction of this reso- lution would require, but we have done this in the interest of a more thorough knowledge of the subject. We desire to acknowledge our indebtedness to the Codifying Commis- sion of Ohio for their kindness in furnishing us copies of the taxation chapter as being prepared by them. Several matters of importance will require the attention and action of tlie>GeneraI Assembly at its regular session, and we think it not improper to enumerate some of them. It is well known that by the operation of the so-called Rose law the state has lost in revenue annually about $600,000. This, together with in- creased expenditures, has caused a deficit of receipts as against expendi- tures of about $1,000,000. Af the end of the fiscal year in November, 1909, there will still be a surplus in the treasury of about $3,800,000. There is no immediate danger of bankruptcy on the part of the state. In our judgment nothing is more detrimental to economic government than a large surplus. However, it is not good business policy to long permit the expenditures of the state to exceed its income, and this session of the General Assembly should provide for ad ditional re venue. ^ While the subject of trying to riiaEe revtfllies'Tfli'eet expenditures is being considered, it is well to bciar in mind the idea of retrenchment. In our judgment several hundred thousand dollars can be cut out of the ap- propriation bills without the state suffering in any degree thereby. It is not our purpose to take an unfaltering stand in favor of any par- ticular method or measure for raising additional revenue, but only to sug- gest plans that have been presented to us. One hundred thousand dollars can easily be raised by an amendment of the automobile law, graduating the same, and yet be no burden to the users of t!iese'lfS'<£hTnes. All additional revenue raised from this source will be without anyl additional expense on the part of the state. All revenue derived from this source should be turned into the gen- eial revenue fund and appropriated as other moneys. The re-enactment of the direct inheritance tax has many advocates, and the number seems to be constantly growing! The popularity of this tax is probably due to the fact that it is so easy to collect and without any expense to the state. Good judges believe that a law of this kind taxing by two per cent all inheritances over five thou sand dollars will, after a year's operation, yield three to four hundrtd thousand dollars annually. We find in certain quarters still a decided opposition to this kind of a tax, but, as already stated, its advocates are increasing rapidly. The adoption by the Federal Government of a taxj>n the net income of corporations has made it somewhat difficult to suj^est an increase of excise taxes as a mean s of additional revenue for the state. This action % tic' Federal GovemmeiB' has aroused such strong opfx>sition, because jt mvaied t^e most fniitfiil .aoir cc. of state revenue, that we Wieve It still wortliy of considefitbn, witli a view to a small incrciise of the excise tax rate based upon thejicijedrfor r^|»eal4rfahe Federal law. It IS iiiaiiifestly not the desire to raise additional revenue by an in- crease of 'the jirec t W While local, and not state, levies have always been the souite^Ofm^s^^^ taxation, yet it is more desirable to abolish the present direct levy than to increase it sioii If^fC??^^ ^ abolished at this ses- SKin of the General AsscmMy, anTfhe various boards of education be au- tHomed to levy an additional amount for the support of the schools The only excuse for the existence of the decennial board is the direct lew This levy now amounts to but 1.345 mills, one mill of which is levied for the support of the common schools of the state and distributed back to the counties in proportion to the enumeration of schod youth. In nmetv .JifclMt,. of the counties of Ohio Ma law is worWng an injustlll "Im «ic miM tevy should be dropped and each county be required to support its. owa; «ftoolsniierc are lew, if my, counties m Ohio that it can jusUy be claimed are not able to suKMMrt their own schools, and if thei^ are any such, they can receive help through the operation of other laws on the statute books. A«^i^b''''i^'"'"5'r ^o*" ^^J^ and 487 of the State Auditor's Report for 1908 will disclose interesting reading. Many of the richest and most prosperous counties in the state are drawmj? thousands of dollars more from this fund than they pay in, while many of the small and poorer counties of the state are paying in more than they get back. The poperty owners really bearing this burden are the farmers for the ptyuloMS centers in every county get more from thiTfuMlTian tEey pay in while the dearth of school youth m the country districts has resulted in the farming communities of the whole state paying into this fund largely in excess of the amount received by them in return. It cannot be justly claimed that such rich and prosperous counties as Allen, Auglaize De- iance, Erie, Hardin, Henry, Lucas, Mahoning, Mercer, Muskingum Patildnig, Putnam, Stark and Van Wert are not able to support their own schools, yet the tables show that these counties, along with many others similarly situated, are drawing more from this fund than they pay in. In nearly every instance this condition is brought about by a ridiculously lo w value of taxable propertv^i With this one miHabohshed, as suggested, the only direct levy left IS the substantially one-third of a mill levied for the urayfiisities. This should be taken up aiar|i5vided for as other state obligaSSis, but if the condition of the treasuiy requires its continuance for the time being tlie amount denved is too insignificant to afford an excuse for a continuance of the Decennial Board of Equalisation,. It has been suggested to the committee that we would perform a val- iMNe service to the members of the General Assembly if we could, in some way, digest the laws relating to the various boards connected with the operation of the tax laws. » - These boards are numerous, and so scattered through the statutes that one never feels sure that he has listed them all. In chapter 11 of the laws ptblished herewith will be found the provisions for several of these boards. In addition to the boards enumerated in Chapter 11, the followhiff may bc' noted : ., ^ . 9**!^^ 7- Relating to express, telegraph, telefAone, ileeping car, freight line and equipment companies-. r « , Section 2778a et seq, provide that the Auditor of State, Treasurer of State and the Attorney General shall constitute a board of appraisers and assessors* Chapter 6. Relating to excise tax on corporations, Section 2780-19 et seq., provide that the Auditor of State, Treasurer of State, Attorney Gen- eral and the Secretary of State shall constitute a board of appraisers and assessors. In Chapter 5 will be found the provisions for boards of appraisers and assessors of railroads, suburban and interurban electric roads. These boards are composed of the county auditors of the counties throt^gh whidi the particular road passes. The assessment of the taxes against foreign insurance companies is left to the Superintendent of Insurance and the law relating thereto will be found in Chapter 6. llie collection of the "Willis Law" tax is left entirely to the Secretary of State, and the provisions of the law will be found in Chapter 9. Under this law the Governor, Secretary of State and the Attorney General con- stitute a board with power to remit penalties, or parts thereof. There may be other boards of minor importance, but we have pointed out the principal ones in a way that we think will enable members to readily refer to the statutes on this subject. Respectfully suknitted, F. M. CLEVENGER, W. A. ALSDORF, F. N.' PATTERSON, Committee, of the Statutes of the State of Ohio RBLATING TO THB Levying aod the Assessment and of Taxes DeMmtmm, Meaning of word "person." "Personal tax." "Real property" and "land." "Investment in bonds." "InTestment in stocka" "Personal property." "Money" ' "Credits." '" or "aonefa." Section . The word "person" as used in tins title, includes firms, companies, associations and corpora- tions ; words in the singular number include the plurlal num- ber, and words in the plural number include the singular number; and words in the masculine gender include the feminine and neuter genders. (R. S. Sec. 2730.) Section . The terms "personal tax" and "tax on personal property" as so used, include all 'taxes, except- ing only the tax upon real estate . specifically as such. (R. S. Sec. 2860.) Section . The terms "real property" and "land" as so used, include not only land itself, whether laid out in town lots or otherwise, with all things contained therein, but also, unless otherwise specified, all buildings, structures, improvements and fixtures of whatever kind thereon, and all rights and privileges belonging, or appertaining tihereto. (R. S. Sec. 2730.) Section . The term "investment in bonds" as so used, includes all moneys in bonds, certificates of indebt- edness, or other evidences of indebtedness of whatever kind, whether issued by incorporated or unincorporated companies, towns, cities, villages, townships, counties, states, or other incorporations, or by the United States, held by persons re- siding in this state, whether for themselves or others. (R. S. Sec. 2730.) Section . The term "investment in stocks" as so used, includes alf moneys invested in the capital or stock of a bank whether incorporated under the laws of this state or the United States, or an association, corporation, joint stock company, or other company, the capital or stock of which is or may be divided into shares, which are transfei- ablc by each owner without the consent of the other partners (i) Meaningr of word "person." "Personal "Real prop- erty" and "land." "Investment in bonds." "Investment in stocks." 10 "HBnoniil "liiiiiigr' m or stoddiolders, for the taxation of which no special provi- sion is made by law, held by persons residing within this slate, either for themselves or others. (R. S. Sec. 2730.) e tcnii "personal property" as so used, indndes first, every tangiWe thiag being the subject of ownership, whether animate or inanimate, other than money and not forming part of a parcel of real property, as hereinbefore defined; second the capital stotk, tindividcd profits, and all other means not forming part of the capital stock of every company, whether incorporated or unincor- porated, and every share, portion, or interest in such stocks, profits, or means, by whatsoever 'name designated, inclusive of every share or portion, right, or interest either 1^1 or equitable, m and to every ship, vessel, or boat, of whatsoever name or description, used on designed to be used either ex- clusively or partially in navigating any of the waters within or bordenng on this state, whether such ship, vessel, or boat IS wilWa. lie iiirisdiction of -this state or elsewhere, -and - whether it has Ueen enrolled, r^stered, or licensed at a col- lector s office, or within a collection district in this state, or not ; third, money loaned on pledge or mortgage of real es- tate, althought a deed or other instrument may have been given for it, if, between the parties thereto it is considered as secunty merely. (R, S. Sec. 2730.) Section . The term "money" or "moneys", as' so iised, includes any surplus or undivided pmfits held by soacties for savings or banks having no capital stock, gold and silver coin, bank notes of solvent banks, in actual pos- session, and every deposit which the person owning, holding in trust, or having the beneficial interest therein, is entitled to withdraw in money on demand. (R. S. Sec. 2730.) Section , The term "credits" as so used, means the excess of the sum of all legal claims and demands, whether for money or otlier valuable thing, or for labor or service dtoe or to become due to the person liable to pay taxes thereon, including deposits in banks or with persons in or out of the state, other than such as are held to be money as hereinbefore defined, when added together, estimating every such claim or demand at its true value in money, over and above the sum of legal bona fide debts owing by such person In making up the sum of such debts owing, there shall not be taken into account an obligation to a mutual insurance company, nor an unpaid subscription to the capital stock of a joint stock company, nor a subscription for a religbus, scientific, literary, or charitable purpose; nor an acknowledg- ment of indebtedness, unless founded on some consideration actually received, and believed at the time of making such acknowledgement to be a full consideration therefor; nor an acknowledgement made for the purpose of diminishing the amount of credits to be listed for taxation ; nor a greater amount or portion of a liability as surety, than the person required to make the settlement of such credits believes that such surety is in equity bound, and will 'be. compelled to pay, 11 or to contribute, in case there are securities. Pensions re- ceivable from the United States shall not be held to be credits ; and no person shall be required to take into account in making up the amount of credits, a greater portion of any credits than he believes will be received or can be collected, or a greater portion of an obligation given to secure the pay- ment of rent than the amount that has accrued on any lease and remains unpaid. (R, S. Sec. 2730.) C"0 A 'IIT*'!?'!! It Fmpwty Subfeci #i> Tmaimk i^bltelaiMli become tenble. m iMiM' of von 'tlm. llftMB wmm Oki'iliit0r«| Imkmrttmum, Collateral toheritance tax. Bxeinptioiit* Aj^wl MMl iMnctloii M pn^rty not '^ete *il!SI?to *&, '•"•*^**» Pment;' procee^njiB Ikir coltaction.. Dtiietloii or coUecion of tWE % ateln. IWnctlon and piysent of t«z' .nftoii uateimi this state, and any interests therein, whether belonging to inheritaiice inhadiiiits of this state or not, and whether tangible or in- . tangible, which pass by will or by the intestate laws of this state, or by deed, grant, sale or gift, made or intended to take effect in possession or enjo3rment after the death of the grantor, or a person in trust or otherwise, other than to or for the use of the father, mother, husband, wife, brother, sister, niece, nephew, lineal descendant, a^ted child, or person recognized as an adopted child and made a legal heir under the provisons of a statute of this state, or the lineal de- scendants thereof, or the lineal descendants of an adopted child, the wife or widow of a son, the husband of the daugh- ter of a decedent, shall be liable to a tax of five per cent, of its value, above the sum of two hundred dollars. Seventy- five per cent, of such tax shall be for the use of the state, and twenty-five per cent, for the use of the county wherein it is collected. All administrators, executors and trustees, and any such grantee under a conveyance made during the grantor's life, shall be liable for all such taxes, with lawful interest as hereinafter provided, until they have been paid, as hereinafter directed. Such taxes shall become due and payable immediately upon the death of the decedent, and sliall at once become a lien upon the property, and be and remain a lien until paid. (94 v. loi, § i.) Sec tjq» . The provisbns of the next precedmg ExempUona. section mKmot ai^ly tq property, or interests in property, transmitted to tho state of Cttiio un^ |||^ q£ the state, or embraced in a bequest, devise, transfer or con- veyance to, or for the use of the state of Ohio, or to or for the use of a municipal corporation or other political subdi- vision thereof for exclusively public purposes, or public in- stitutions of learning, or to or for the use of an institution in this state for purpose only of public charity or other ex- clusively public purposes. The property, or interests in prop- erty so transmitted m embraced in such devise, bequest, transfer or conveyance shall be exempt from all inheriiaiice and otfier taxes while used exclusively for any of such pur- poses. (94 V. lOl, § I.) Section . When a person bequeaths or devises Awrateai and property to or for the use of father, mother, husband, wife, proS^riS^nSt brother, sister, niece, nephew, lineal descendant, adopted wabie. child, the lineal descendant of an adopted child, the wife or widow of a son, or the husband of a daughter, during life or for a term of years, and the remainder to a collateral heir, or to a stranger to the blood, the value of the prior estate, shall be appraised, within sixty days after the death of the li Wliem mm- peamtkm wf execu'dor, tnii- IMA' 'to tmic. Payiii.eiit: mm' mmOlkim fw 'eikllatftiiii* IMtaettfui, ud mimmt of t«3c mm tain 1«simiIm, 'Bttaiiticiii. mt mM«mon of iw upon c«r- testetor. in tlie iiianiier fecrciiiafter provide* md deducted, together with the stiin of two hundred doUars, from the ap- inaiaed value of such prqierty. (91 v. 170, § 2.) ^ Sficnoif . When a decedent appoints one or a bequest or devise of property to them which would otherwise be hable to such tax, or aj^oints them his residuary legatees, and said bequests, deviled or redduwv l^es exceed what would M a leasonable compensation • fer their »e^m^^^ such excess shall be liable to suclJteL and £f of their accounts shall nx sucft compensation. (90 v. 15, § 3.) AiV f^I^^ 1, 11 1. • Tf^^ imposed by this subdivision of ^"""^ mnsdictioii of the estate or accounts is situated, by the executors, administrators, trustees or other persons charged with the payment thereof. If such taxes are not paid within one year after the „death of the #f ' interest at the rate of eight per cent, shall be thereafter charged and collected thereon, and if not paid at ^gexpiration of eighteen months after such death, th^ose- ^^»™*^ttoniey of the county wherein said taxes remain un- paid, shall institute the necessary proceedings to collect the taxes in the court of common pleas of the county, after first bemg notiied in writing by the probate judge of the countv of tlic non-payment thereof. The probate judge shall give such notice in writing. If the taxes are paid before the ex- piration of one year after the death of the decedent a dis- count of. one per cent per month for each full month that payment host been made prior to the expiration of the year shall bc: .alowcd on, the ..amount of such ' taxes. (91 v. j^o, Section , An .administrator, executor, or trus- tee having m chaige or trust property subject to such tax. shall deduct the tax therefrom, or collect the tax thereon from the legatee or perpon entitled to the property. He aiiall not deliver any specific, legacy or property subject to .such 'tax;to anv person^ "unti .he .has coEected the tax thereon (90 IS § .5-) Charged upon or payable out of real estate, the heir or de- visee, before paying it, shall deduct the tax therefrom and pay It to the executor, administrator, or trustee, and the tax Payment thereof shall be enforced by the executor, adnim- istrator, or trustee, in like manner as the payment of the legacy itself could be enforced. (90 v. 16, §6.9 Section . If such legacy is given in mcmev to a person for a limited period, such administrator, execitor or trustee shall retain lie tax on the whole amount If it IS not in money, he Miall make an application to the court having jurisdiction of his accounts to make an apportion- ment, If the case require it, of the sum to be paid into his IB- hands by such legatee cm account of the tax and for sucli further order as the case may require. (90 v. 16, § 7.) Section . Administrators, executors and trus- ^aie of^ prop- tees may sell so much of the estate of the deceased as will ment^of tex enable them to pay said* tax in like manner as they are em- powered to do for the payment of his debts. (90 v. 16, § 8.) Section . Within ten days after the filing of the ProceedingB inventory of every such estate, any part of which may be sub- ^vSitory!^ ject to a tax under the provisions of this subdivision of this chapter, the judge of the probate court, in which such in- ventory is filed, shall make and deliver to the county auditor of such county a copy of the inventory ; or, if it can be con- veniently separated, a copy of such part of the estate, witii the appraisal thereof. The auditor shall certify the value of the estate, subject to taxation hereunder and the amount of taxes due therefrom, to the county treasurer, who shall collect such t^xes, and thereupon place twenty-five per cent thereof to the credit of the county expense fund, and pay seventy-five per cent thereof into the state treasury, to the credit of the general revenue fund, at the time of making his semi-annual settlement (91 v. 170, § 9*) Section * When any of the real estate of a inf^rmatioii decedent passes to another person so as to become subject nished pro- to such tax, the executor, administrator or trustee of the exe^ntS^etc^ decedent shall inform the probate judge thereof within six months after he has assumed the duties of his trust, or if the fact is not known to him within that time, then within one month from the time that it does become so known to him. (90 V. 16, § 10.) Section . When for any reason the devisee, Refunding of legatee or heir who has paid such tax relinquishes or re- conveys a portion of the property on which it was paid, or it is judicially determined that the whole or part of such tax ought not to have been paid, the tax, or the due proportional part thereof shall be repaid to him by the executor, admin- istrator or trustee. (90 v. 16, § 11.) Section . The value of such property, subject to valuation of said tax, shall be its actual market value as found by the f^f^^^tMc**' probate court. If the state, through the prosecuting attor- ^ ney of the proper county, or any person interested in the succession to the property, applies to the court, it shall ap- point three disinterested persons, who, being first sworn, shall view and appraise such property at its actual market value for the purposes of this tax, and make return thereof to the court. The return may be accepted by the court in a like manner as the original inventory of the state is accepted, and if so a,|H|Cit shall be lading upon the per^,!! by whom this tafHI to be paid, and upon the state. The fees of the appraism lhall be fixed by the probate judge and paid out of the county treasury upon the warrant of the county auditor. In case of an annuity or life estate, the value thereof shall be determined by the so-called actuaries' com- bined experience tables and five per cent compound interest (90 V. i6, § w.) li lllili4iotluM- inga, mO» Fire enirliiai. etc houses &nd halls. .a*— C. on T. 3U wnter IHj^p l- 1,0, ^ ^^^^ .Mil Oirtstn nun. 'Oirtiiin lands ■Mi fts site m nMmuaiMt Prehistoric Mithwofflca IT illgB. t«».^^ ■ . • . «^chinery, pipe-lines and iix- tures belonging to a city or village and uswiexclusivelv for conveying water to it, or for heating or lighting it sLll be exempt from taxation. (R. S. Sec 2732 J ^Section . Stocks, or certificates of stock, in a SSTJS^ «»•. railroad company, owned by a corni^Ttown- stap. city or village, the money to acquire which was orJiri- Sf*!^ii^*^*'°° ^''''^ township, city or vui^ shaU be exempt from taxation. (R. S., Sec. 2732.) Section . Funds raised and set aoart for the pwpose of bmlding monuments to the soldiers ^this state, aaamwuiments wid monumental buildings, shall be exemot mmi taxatKm. (R. S., Sec. 2732.) cxempi J- • A state may deduct a ^^^^ ^ aggrepjte listed value of his faoo&e per- Section . Lands held and used as the nlace nf of a distinguished deceased pe J„ ^d^^^the ptaceof a monument or nwnoiial to such person, as provicfcd *^ P"'T^*« of maintainjiMtfiMjar- W for such monument or memorial, and its oU^WSZ SEcnoif . Lands in this state" on which are «>- uated prdustork earthworics, or upoa which w« em:M^d stfl sunds an h«tonc bmlding which is pn^se^rcom- m^ration of fastonc evoits in the settleJnent and deveC ^2!J^J^^' r"*? purchased by any pers^ association or company for the punmse of the iw<.«mT,Jt;«„ such «rthw«wk8 or historic bSldli^ aad wT^eld for Piofit.. but dedicated to public uses as^prdiistoric JLte or as hulonc grounds, shall £e exempt froiS taxafem ^ m of such pnehistoric paries or hirtoric^SSSS J^mS^ gh re^ooable rules govemiiig access hereto. (97 toaS^^ted ^^^IS^r^ZV^ iiniora ¥cteraiis union, ffrand Irvl^A "IJj *^«i«Miuc, fmnd lodge of the knights of Pythias, asaodation foTthe exclusive benefit, use and care of aged, i^mand dep^^^ raininfir a lodge system an incorporated association of minis- ters of any church, or ina>rporated association of a>mm«SS travehng men, an association which is intended to^ate a filed or is used or intended to be used fb^^tSlT^^ tenance of indigent soldiers of the Ut^ ? hers oif mM a1 .1^ indigent man- iWB m wm aigwiiiitions, and the widows, orphans and hen- eficMnes of the deceased members of such orES ^d 19 not operated with a view to proit or haviif as their princi- pal object the issuance of insurance eeriilales of member- ship, and the interest or income derived therefrom, shall not be taxable, and the trustees of any of such organizations shall not be required to return or list such property for taxation. (94 v. 37ii§ 2732-3.) Section . Moneys, funds or credits belonging to ' the representative body of Indiana meeting of friends or the religious society known as the German baptists or dunkers, m this state, which moneys, funds or credits or the income therefrom are exclusively used for the support of the poor of such denomination, society or congregation, shall be ex- empt from taxation. The person or persons having the care and supervision of such moneys, funds or credits, shall not be required to return or list them for taxation. (89 v. jSj, CHAPX£R III LMng Pers0mi Property. WpMi: .aaaessors Anil lie »Miililitf fw Itotice «nd f ornis tm tW' .ftven % ftMM»ii ••Merchamt* lefliieil. Valuation nl edrtain mercliand 1 so Consignee, and commlasioii meroiiant Ttanrient traders : their returns. ,Mjjgl^ perwnal property by maun- Aietititittnff Taluatlon of sanio. Mtnslnit or mannfactorcr commencing iiitliiMa. after certate 'dny. mmlea/for 'Talning personal property g»n- Valntof additloMi to tax duplicate. Betnm by aaaeaaor wlien partiea reiuae to awear. ^ . ^. Wben aaaeiior ahall make tbe ll«t. Upon what information tbe aaiessor sliaU act Returns to be male by tbe aifeeaor. Asseaaor to return alao tbe original state- ments properly asnM^ datii. of a sM CBsor to^ .fiWfns.. Wling away 'tax statements: bow done. OmrmUm of M«imn9, IVriwns may make statement after as- sessor has made same. Action of auditor upon false return or eraslon of return. JaUon of auditor upon omission of tax TPRtTini. ^ ^ Exception as to property aaaessed by False statement of 'personal property; duty of auditor. CostS' Md expenses. Penalties. State aniitixr a^ail fumiali lilwnk "fwnii& When as- ;W!S8ors slmll. 'be aasemtiled for Inatruc- timt. Motlee and fonM to iMi given by a«- sesaora; statt- ment. Section . The auditor of state, annually, on or liefore the first Monday of April, sliall furnish each county auditor with a blank foron of statement for listing personal property, moneys, credits, investmenJs in bonds, stocks, joint-stock compoiiies, or otherwise, containing all the items required in this chapter, and such additional items, as he dcMis necessary to secure accurate, full and hcMiest returns and values for taacation. County auditors, assessors, atid parties required to list all or any of the items named in siuch slatement, shall uae tnie copies of the blank statemeiit, and fill them with the true iralue in money of the several items therein named. (R. S Sec. 2749.) Section . Each county auditor, before the tit- tcenfch day of April, ahall issue a call to all the assessors of the county, to meet at his office or other place designated by him, at the county seat, wthin five daysy for consultation. Such assessors shall meet as so ordered. The auditor shal meet with the assessors, and answer such questions and give such instructions as tend to a uniformity in the action of the assessors in the county. He shall espeortfr call their attention to the provisions of law relating to their duties, and the listing of property, and nequire of them t"" com- pliance therewith. The auditor shall provide and deliver to the assessors blank forms and instructions, or forward theov to the township clerks iorthwith, after the nteeting of the ■assessors. (R,.S. Sec. 2749.) Section . The listing of all personal property, moneys, credits, investments in bonds, stocks, joint stock ^cooipanics, or othierwisc, shall 'be made between the second ration, has been duly listed by him for taxation. (R. S. Sec. 2749.) 'Wko «li!iH 'UbI mm ■WIi«« per- ■ffV Whm,, tMnttait fiiii*>* Section . Each person of full afe and aoiind mind shall list the perscwial property of which he is the owner, and all mopeys in his possession, all moneys invested, loaned, or otherwise controlled by him, as agent or attorney, or on account of any other person or persons, company or corporation, and all moneys deposited subject to his order, check or draft; all cnedits due or owing from any person or persons, body coiporatc or politic, whether in or out of such county; and all money loaned on pledge or mortgage of real edi^e, although a deed or otia* instrument may have Mm pll for it, if between the 'parties, it is considered as aecunty merely. The property of a ward shall be listed by his piardian, of a tmtim child, idiot, or lunatic having no guardian, hy his father, if living, if not, by his mother, if iiriag, and if neither father nor mother is living, by the per- son having such pudperty in charge ; of a person for wliose bcneit property is held in trust, by th^ trustees ; of an es- tate of a deceased person, by his executor or administrator; of coi|iorations whose assets are in the hands of receivers, by sudi receivers; of a conapmy, firm or conporation, by the president m principal account!^ officer, partner or agent thereof; and all surplus or undivided profits held by a so- ciety for savings or bank having no capital stock, by the president or principal accounting' officer. (R. S. Sec. 2734.) Secwoii . A person required to list property, on behalf of others, shall list it in the township, dty or vil- lage in whidi he would be required to list it if such property were his own. He sbai list it separately from Ms own, specifying' in. each ose the name 'Of the person, estate, com- pany, or corpocation, to whom it belongs. Mercfaatits* and manufacturers' stock, and personal property t^n firms shall be listed in the township, city, or viUage in whidi it is situated, AH other personal property, moneys, credits, and investments, except as otherwise specially provided, shall be listed in the townsUp, dty, or village in which the person to be charged with taoces thereon resides at the time of the listing thereof, if such peiion resides within the county whene/thc .property is listed:,... and if not, then in the town- ship, dty, or vi..llage where the property is v/bm listed. (,R. S. Sec. 2735.) Section . PersCMial property of every descrip- tion, moneys and credits, invtestments in bonds, stocks, jf|g| Stock companies, or otherwise, shall be listed in the name of tie person who was the owner thereof on the day preceding the second Monday of April, in each year. No person shall be required to M for taxation any shares of the capital stock of a company, the capital stock of which is taxed in the name of such company. (R. S. Sec. 2746.) Section . A person who has had his actual or habitual place of abode in this state for the larger portion of the twrlve months next preceding the day liefore the sec- ond Monday of April in each year, shall ne a resident of this state for the purpose of taxation, and the personal prop- 2S erty which he is required by law to list shall be taxaible therein, unless, on or before that day he has changed his place of abode to a place without this state with tte bona fide intention of continuii||g actually to abide permanently without this state. The fact that a person who has so changed his actual place of abode, within six months from so doing, again abides within this statue, shall be prima facie evidence that he did not intend permanently to have his actual place of abode without this state. Such person, so changing his actual place of abode and not intending permanently to con- tinue it without this stat^ and not having listed his property for taxation as a resident of this state, for the purpose of having his property listed for taxation within this sitate, shall be deemed to have resided on the day when such prop- erty should have been listed, at his last actual or habitual place of abode within this state. The fact that a person whose actual or habitual place of abode during the greater portion of such twelve months has been within this state, does not claim or lexercise the right to vote at public elec- tions within this state, shall not of Itself constitute him a nmi-resident of this state within the meaning of this section. '(II*. S> .Sec. 273.5^") g^^jlllll^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ . A person or property 'subject to tax- rjtect of pre- ation within this state, shall not be relieved therefrom by tocUiiii- the next preceding section nor shall any provision thereof repeal any statute now in force as to the taxation of per- sonal property. (R. S, Sec. 2735a.) Section . A person required to list property, SJiSLtw upon receiving a blank for that purpose from the assessor, m be iteSSf'^ or, within ten days thereafter, shall make out and deliver, annually, to the assessor, a statement, verified by his oath, of all the personal property, moneys, credits, investments in bonds, stodcs, j ceding the second Monday of April of tliat year, whidi he is required to list for taxatkm, either as owner or holder there- of, m as parent, husband, guardian, trustee, eooecutor^ ad- ministrator, receiver, accounting officer, partner, agent, fac- tor, or otherwise, (R. S. Sec. 2736.) . SECtiON . Such statement shall truly and dis- What state* tinctly set forth: First, tbe number of horses, and the value Smiin^U thereof ^ second, the munber of neat cattle, and the value tiienof. thereof ; third, the number of mules and asses, and the value thereof ; fourth, the number of sheep, and the value thereof ; fifth, th? number of hogs, and the value thereof ; sixth, the number of pleasure carriages, of every kind, and the value thereof ; seventh, the total value of all articles of personal property, not included in the preceding or succeeding classes ; eighth, the number of watches, and the value there- of; ninth, the number of pianos and organs, and the value thereof; tenth, the average value of the goods and mer- chandise, which such person is required to list as a mer- chant; eleventh, the value of the property which such per- if M VlhllM«' nothings til nufit miltii' 'Mtll. Uattnir' of i«fiii«t. ctrtala iii«f- son IS Peqitired, to^ list as a bankcry^ broker, or .stock-jobber; twelfth, tne average value of the 'materials and matiuf acttired articles wWch such person is required to list as a manu- facturer; thirteenth, moneys on hand or by deposit subject to order; fourteenth, the amount of credits as hereinbefore defined; fiftoenth, the amount of all moneys invested in bonds, stocks, joint stock companies, annuities, or otherwise ; sixteenth, thf i||iii||hly average amount of value, for the time he held or controlled them, within the preceding year, of all moneys, credits, or other effects, \\'ithin that time in- vested in, or converted into bonds or other securities of the Uniliecl States or of this state, not taxed, to the extent he may hold or control such bonds or securities on said day preceding the second Monday of April. (R. S. Sec. 2737.) Section . An indebtedness created in the pur- chase of such bonds or securities shall not h2 deducted from the credits imder the fourteenth item of the next preceding section, but the person making such statement may exhibit, to the assessor, thz property covered by the first nine items of such section, and allow the assessor to fix the value there- of. In such case the oath of the person making the state- ment shall be in that regard only that he has fully exhibited the property covered by said nine items. (R. S, Sec. 2737.) Section AIh assessor shall require a person called upon to list pro|:v-rty for taxation, and claiming to have none subject to taxation, either on his own accwmt or for others, to make oath to the truth of such claim. (R. S. Sec. CA \ Section . A dot^^ over three months of age shall be listed, either by the owner or by the assessor in the name of the owner, without affixing a valuation thereto. The owner, if he so desires, may affix a value thereto,, w ithout swearing to stich valuation. A person who keeps or har])()rs a dog, or who knowingly permits the keeping or harboring of a dog upon his premises, for the purix>se of such listing and taxation, shall be the owner thereof. The assessor shall ascertain the owner or harborer of each dog within his ter- ritory, and mm examine any person under oath for this purpose. (R. S, Sec. 2754.) Section . A persoii who owns or has in pos- session or subject to his control personal property within this state, with attthority to sell it, which has been purchased teither in or out of this state, with a view to being sold at an advanced price or profit, or which has been consigned to him from a place out of this state for the purpose of be- ing .sold at a place within, this state, is a merthant. (R. S. l^N . When a person » »equi»d by this chapter to make out and deliver to the assessor a statement of his other personal property, he shall state the value of such property ap|>ertaining to his business as a merchant. In estimating the value thereof, he shall takr as the cri- terion the average value of such property, as provided in 25 the next preosding section, which he has had from time to time in his possession or under his control during the year next previous to the time of making such statement, if he has been engaged in business so long, and if not, then during such time as he has been so engaged. Such average shall be ascertained by taking the amount in value on hand, as nearly as possible, in each month of the next preceding year in which he has been engaged in business, adding tc^ether such amounts and dividing the aggregate amount thereof by the number of months that he has been in business dur- ing 'sudi year, ..(R, S. Sec. 2740.) Section . A consignee shall not be required to Conatsnc**. and list for taxation the value of property, the product of this mercimut?" state, which has been consigaSl to hhn, for sak or other- wise, from a place within this state, nor the value of prop- erty consigned to him from another place for the sole pur- pose of bsing stored or forwarded, if in either case, he has no interest in such property, or any profit to be derived from its sale. A person engaged in selling property on commis- sion and who does not retain control of such property longrer than forty-eight hours is not a merchanst within the meaning of the next two preceding sections. (R. S. Sec. 2740.) Section . Whj^n a transient person locates in Transient a cit;.'. villao^e. or township, and offers to sell or otherwise returns! dispose of books or other goods, wares, or merchandise, un- der the namu of a gift book store, or any other name or desig- nation, the assessor of the place where such person locates, shall forthwith demand of him the tnif2 value in money of his stock in trade. If such person neglects or refuses to re- turn such value under oath, within twenty- four hours after such demand, the assessor shall determine the value as in other cases. In either case he shall forthwith return said valuation to the auditor of the county. [ (R. S. Sec. 2741 ) Sect It) K . A wrson who purchases, receives or Listing of 111 1 X. r i ■ J.- £ j.i personal prop- holds fx'r.'-ona! property, of any description, for the purpose erty by of adding to the value thereof by manufacturing, refining, JSra^^" rectifying, or by the combination of different materials with a view of making a gain or prc^t by so doing, is a manu- facturer, and, when he is required to make and deliver to the assessor a statement of th>.? amount of his other personal propert}^ subject to taxation, he shall includte therein the average value estimated, all lieteafter provided, of all articles purchased, received or odimdse held for the purpose of peing used, in whole or in part, in manufacturing, ccxnbin- ing, rectifying or refining, and of all articles wMch were at any time by him manufactuted or changed i« atiy way, either by combination or rectifying, or refining or adding thereto, which, from tim-e to time, he has had on hand dur- ing the year next previous to the first day of April annually, if he has been engaged in such manufacturing business so long, and if not, then during the time he has been so engaged. (R. S. Sec. 2742,) m ..ilaiMrtiiiiiiiic I '^^V, It or 'iiita:ilftu!tiiiier oomineiictiig' biislneas after certaia 'day. tmim fur Valuinsr aiWi- tioiui to tnx diipllcAtc. Eettim liy awesaor wl»«t' parties 'IWfllM' to sw^ftr* Section . Such average value shall be ascer- tuined takieg the value of all property subject to be listed •OH-' the average' "'Iwis, owned by such manufacturer, on the :|tst business day of. each 'month the manufacturer was en- gUfed in busincBS during the year, adding such monthly VElues together and dividing the result by the number of months thie manufacturer was engaged in such business during the year. Such result shall be the average value to he listed. A manufacturer shall also Ust at their fair cash value, all engines and machinery of every description used, or designed to be used, in refining or manufacturing, except such fixtures, as are considered a part of any parcel or par- osls of real property, and all tools and implements of every kind used, or designed to be used, for such purpose, owned or used by such manufacturer. (R. S. Sec. 2742.) Section , .When a person commences business as a merchant or manufactUFer after the day preceding the second Monday of April in any year, the average value of whose personal property employed in such business has not been previously entered on the proper assessor's list for tax- ation, such person shall report to the auditor of the county the probable average value of the personal property by him intended to he empbyed in such business until the'day pre- ceding the ^cond Monday of April thereafter. (R. S. Sec. •2743.) Section . In listing personal property, it shall Ic valued at the usual selling price thereof, at the time of listing, and at the place where it may then be. If there is no usual selling price known to the person whose duty it is to fix a value thereon, then at a«kii price as is believed could lie obtained theirefor, in money^ st such time and plaos. In- vestments in bonds, stocks, joint stock companies, or other- wise, shall be valued at the true value thereof, in money. Money, whether in possession or on deposit, shall be enter^ in the stataneiit at the f ul|, value thereof, except that de- preciated, drculating notes shall be entered, at ihek curmit value, A credit for a sum- certain, pavable in money, prop- erty of any kind, labor or sisrvice, shall 'be: valued at'its true value in money, except that if it is for a specific article, or for a specified number or quantity of any article or articles of property, or for a certain amount of labor or services of any kind, it shall he valued at the curreot price of sudh property or of such labor or service, at the place where payable. Annuities, or moneys receivable at stated periods, shall be valiacd at the sum which tlie person listing them believes them to be worth in money at the time of listing. (R. S. Sec, 2739.) Section , Additions made to the tax list and dupHcate by a board of equalization or tlie county auditor, m to valuation, shall be in strict accordanoe with the pro^ visions of the next preceding section. (R. S. Sec. 2739a.) SisCTlON - W a person, company, or corpora- tion^' ■■'f^lilias or 'neglects to make return, or, on being m- r quested to do so, refuses or neglects to swear to it, the as- sessor shall return the fact of such refusal or neglect by the words "refused to list," or "refused to swear," as the case may be. In such case, and in every case in which a com- pany or corporation whose duty it is to make return of tax- able property to the auditor refuses or neglects to make or verify such return, the auditor shall add to the amount returned, or ascertained, fifty per cent, of such amount, and the amount thus increased shall be the basis of taxation for that year. (R. S. Sec. 2784.) Section , When a person refuses or negtccts when cORsessot to make or deliver to an assessor the statement required by mTimf^ law, or takie and subscribe the oath thereto, the assessor shall proceed to ascertain the ntunber of each description of the several enumerated articles of persosite each name, the, ^gg^^kate value of the several spedes of property^ heretofore enumerated, as listed, and the munber of dogs, and the value, if given by the owner. He shall make separate lists of per- sons residing out of an incorporated city or village and per- sons who are residents of an incorporated city or village, or who are residents of special or separate school districts. The columns shall be accurately added up, and in each case in which a person whose duty it is to list property for tax- ation, has refused or mcglected to list it when called on for that purpose, or to take and subscribe the oath in regard thereto, when required, the assessor shall enter opposit)e the name of such person, in an appropriate column, the words "refused to list," or "refused to swear." In each case in which a person required to list proi>erty has been absent, or unable from sickness to list or swtw, the assessor shall en- tier opposite the name of such person, in the proper column, the word "absent," or "sick." (R. S. Sec 2755.) upon what information the assessor shall act. Returns to be inade by the assessor. Atttesaor tii tlie 'Orlclnal 8tlLteill€llt8 properly mr« Oath of as- 'iMaor to re* "tlllflllSa ihlisiils; tew . At the time of delivering the list pro- vided in the next preceding section, the assessor shall d»3livef to the auditor all the statements of property which he has received from persons required to list them, and statements prepared by himself, arranged in alphabetical order. The auditor shall carefully fireserve thm iti his office for at least fac }-«af. (R. S. Sec, 2756.) Section ,. The assessor, upon making return to the auditor of the lists and statements, shall take and sub- scribe an oath, administered by the auditor, or an official authoriied to administer oaths, as follows : In the county of do solennily swear that the value of all personal property, moneys, credits,_ investments in 'bonds, slocks, joint stock comfMuies, or o^therwise, of which a statement has been, made to me by thz person re- quired by law to list them, is truly returned as set forth in such 'Sitatcment ; that in each case when? by law I have been required to ascertaiTi the items and value of the personal property, moneys,, j|j|||its, inwstinents in bQii|is, stocks, joint stock companies, or otherwise, of a person, company or cor- poration, I have diligently, and by the best means in my power, endeavored to ascertain them; and that, as I verily believe, a full list, with the value thereof estimated by the rules prescribfed by law, is set forth in the annexed return ; that in no case have I knowingly omitted to demand of any person, of whom by law T was required to make such de- mand, a sJtatement of the description and value of personal propertv, of the amount of moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, which he wm^ reijutced to lisc, or failed to endorse on any return made 'by me in cases in which the owner refused or neglected to list, or swear, the wojds "refused to list," or "refused to swear,** or "failed to swear," as required by law, any i)arty who purports to have been sworn as returned by me, or in any way connived at any violation or evasion of any of the requirements provided by law in relation to the listing or valuation of p^ppsrty, moneys, credits, investm'ents in bonds, stocks, joint stock con^anies, or otherwise, of any kind for taxation, and tlmt I have returtied to the county auditor the original statements made to me, or which I have made, and also' the statistics which by law' I am requined to procure aud rejiurn* S*' Sec* 2737* ^ Section . The county auditor, in filing the statements of the taxable property of the individual taxpay- ers, as returned by the township assessor, in pursuance of law, shall file the statements returned from the different townships in separate bundles, each township by itself, in- stead of fiftuf each statement separately. The auditor stall be allowed and imid out of the county treasury, the sum of twenty-five cents for filing the statements of taxable prop- erty, in each township in his county. (R. S. Sec. 2785.) Correction of Returns, Sectioi^ . When any person has been prevented from making or verifying a statement of propf^rty for tax- ation, by sickness or absence, and the assessor has made a statement for him, at any time before the assessment of taxes thereon by the county auditor, such person may make, verify, and file with the auditor the propisr statement. In such case before the auditor shall receive the statement, the person making it must add to the ordinary affidavit, a statement to the effect that his failure to give to the assessor or verify the statement at the proper time was occasioned by sickness or absence. On the filing of such statement the auditor shall correct the statement made bv the assessor. (R. S. Sec. 2752.) Section . If a person required to list property or makv2 a return thereof for taxation, either to the assessor or county auditor, in any year or years makes a false return or statement, or evades making a return or statement, the county auditor, for each year, shall ascertain as near as prac- ticable, the true amount of personal property, moneys, credits and investments that such person ought to have returned or listjed for not exceeding the five years preceding the year in which the inquiries and corrections provided for in this chapter are made. To the amount so ascertained, as omitted, for each year he shall add fifty per cent., multiply the omitted sum or sums, as increased by said penalty, by the rate of taxation belonging to said year or years, and accord- ingly enter th)2 amount on the tax lists in his office, giving a certificate therefor to the county treasurer who shall col- lect it as other taxes. ( R. S. Sec. 2781 . ) Section . If a person required to list property, or make a return thereof for taxation to the assessor or county auditor, or to a board, officer, or person, other than a board composed of officers of more than one county, in any year or years, fails to make a return or statement, or if such person makes a return or statement of only a portion of his taxable property, and fails to make a return as to the remainder thereof, or if he fails to return his taxabk property or part thereof, according to the true value thereof in money, as provided by law, the cottnty auditor, for eadi year, as to such property omitted and as to property not returned or taxed accordmg to its true value in money, shall ascertain as near as practicable the true amount of personal property, moneys, credits, and investments that such per- son ought to have returned or listed, and the tine value at which it should have been taxed in his county for not ex- ceeding the five years next preceding the year in which the inquiries and corrections provided for in this section and in the next preceding and the next two sucqeeding sections are made, and mtiltij^y the omitted sum or sums hy the rate of taxation belonging to said year or years, and accordingly enter the amount on the tax lists in his office, giving a cer- E%rsciii8 nmar ment after assessor has made same. Action of auditor upon false return or evasion of return- Action of auditor upon omission of tax return. t 80 tificate tliercfor to tlic county treasurer, wlio shall collect it as other taxes. The term "personal property," as used in this section, shall apply to all kinds of omitted property for tie taxation of which, for any of the years in which it was omitted, provision has not been made' by law. (R. S, Sec. 27810.) to^gr^ Section . The power and duty of the county auditor under the ppovisioes of the naxt preceding section, shall extend to all cases where property, taxable within his county, has for any reason not been assessed and taxied ac- cording to its true value in money, as provided by law, ex- cept that where provision is made by law for the appraise- ment and* assessment of property by a board composed of officers of more than one county, and such property or part thereof has escaped taxation, the duties provided in such section shall be performed by such board. The board, at a^y subsequent meeting, may a^raise and assess such omitted property for the year or years so omitted, and cer- tify its assessment to tfie propej officer or officers to be placed upon the tiK lilts of thp proper county or counties of (Mnitted taxes theraxi ai a like manner as current assessments are certified by said board, and sudi officer or officers shall give a certificate therefor to the county treasurer, as in cSier f| cases. (.R. S. Sec. 2781a.) mmtJt of IMF- Section . The county auditor, if he has reason mS^&MH ^ believe, or is informed that a person has given to the 'MJIPr assessor a false statement of the personal property, moneys, or credits, investments in bonds, sitocks, joint stock com- panies, or ^otherwise, that the assessor has 'not returned the full amount required to be listed in his ward or township, ;;|f'' • 'Or has omitteid or made an erroneous return of property, moneys, or credits, investments in bonds, stodcs, joint stock ^companies, or otherwise, 'wMdi .are by law flubject to taxa- tion,. siiaU ;proceed„ at any time before the inal .settlement with 'the' county treasurer, to connect 'the return, of ^e .as- sessor, and dwrge such persons on the duf^icate with the proper amount of taxes. To enable him so to do^ he.' may 'issue compulsory process, and' require the attendance of any persons whom he thinks have kiMiwIedge of the articles, or value of the personal property, moneys, or credits, invest- ments in bonds, stocks, jmnt stock companies, or c^erwise, and examine sudi persons, on oath, in relation to such state- pent or return. The auditor, in all such cases, aliall notify such perscHi, before making the entry on the tax list and duplicate, that he may have an opportunity of showing that Ms statement or the return of the assessor was correct. The auditor, in all such cases, shall file in his office a statement off the feicts or evidence upon which he made such correction ; but, he shall not reduce the amount returned by the assessor, without the written assent of the auditor of state, given on a statjement of facts submitted by the county auditor. (R. S. ^^eCa 2782.) ^Swfc*^ Section . If a person makes a false statement of the amount of property for taxation, to wholly or par- tially evade the payment of taxes, he shall pay all costs and expens»es that may be incurred under the provisions of the next preceding section, and like fees and costs shall be al- lowed and paid as are allowed by law, for similar services, and if not paid, may be colliected before any justice of the peace of the proper county, by suit in tlie name of the county Commissioners. In all cases under such section, where the statemsnt is found correct, and no intention to evade the payment of taxis, the costs antempt as witnesses in actions pending in the probate court. (R. S. Sec 2783.) * C o A O T* !? O 11/ tlAFlllJl IV. Corforatimts 'G^metiiBy mtd Banks mid Bankers. €Ntrpomiim§ &m§mUif. '«np«,gp,irilti4lli8 generallj, IPMinis thereof. .Hilly of couratj audltdr* MMttMt Mil #WI'l90f*i. **piiik** mii **Btiik«ni'* iiiMi. 8Mm m mplttl taiikii, "liinilei tir Tax on real eitate of bank. Niitiios of stockbi^ders and shares of each. Ileturu made bj caahief, etc., to auditor. Auditor to ix valae m Mm timrm or groperty. en iMinlc fails to malie mtum. l^enaltjr for maktiii false mtiicn. Crarpfintlina IlctitniiB Section' , 'Tlic president, secretary, and piiiicl- |Mil acconntiiig officer of a canal or slidkwater navigaliuii company, turnpike company, plank-road company, bridge company, insurance company, telegraph company, or other joint stock company, except banking or other corporations, wbose taxation is specifically provided for, for whatever pur- pose they pay have been created, whether incorporated by a law of , this state or not, sliall list lor taxation, verified by tic oath of the prson so listing, all the personal property thereof, wMcli shall include all real estate necessary to the daily operatbns of the company, moneys and credits of such company or corpottiion within the state, at tie actual value in money. (R, S. ^Scc. 2744.) Section . Return shall be made to the seveial auditors of the respective counties where such property is .sit- uated, together with a statement of the amount thereof which is situated in each township, village, city or ward therein. The value of all movable property shall be added to the sta- tionary and ixed property and rod estate, and apportioned to such wards, cities, villages or townships, pro rata, in pro- portion to the \alue of the real estate and fixed property in said ward, city, village or township. All property so listed shall be subject to and pay like taxes as other property listed in such ward, city, village or township. Such accounting officer shall m,alfe return, to the auditor of state during the month of May of each year of the aggregate amount cf ail property by him returned to the several auditors of the re- spective counties in which it is jocated. (R. S. Sec, 2744.) Section . The auditor of each county, on or be- smiitr immm. ^^^^ ^ Mbnday of May, annually, shall furnish the president, secretary, principal accounting officer, or agent as provided in the next two preceding^ sections, the necessary blanks for the puffose of making such returns, but neglect or failure on the part of the county auditor to fumish sudi blanks shall not excuse such president, secretary, accountant, or agent, from making the returns within the time specified .herein. If the county auditor to whom, returns are made Is (19 Duty ot Illl of the opinion that false or incorrect valuations have been made, that the property of the corporation or association has not been listed at its full value, or that it has not been listed in the location where it properly belongs, or if no return has been made to the county auditor, he must have the property valued and assessed. This section and the next preceding section shall not tax any stock or interest held by the state in a joint stock company. (R. S. Sec. 2744.) Banks and Bankers. Section Acom^any, association or person, not "Bank" and incorporatedunderalawof this state or of the United States, fin|3^®™" for banking purposes, wlio keeps an office or other place of ° * business, and engages in the business of lending money, re- ceiving Im deposit, buying and selling bullion, bills of exchange, notcS||!^ stocks, or other evidences of iiidebt- edness, with a view to profit, is a bank or banker, within the meaning of this chapter. (R. S. Sec. 2758.) Section . All the shares of the stockholders in Sliares or an incorporated bank or banking association, located in this SmiSf in- state, incorporated or organized under the laws of the state ^^Fnco^^^ ""^ or of the United States, and all the shares of the stock- ni£S^^^ holders in an unincorporated bank, located in this state, the capital stock of which is divided into shares held by the own- ers of such bank, and the capital employed, or the property representing it, in an unincorporated bank, the capital btock of which is not divided into shares, located in this state, shall be listed at the trie value in money, and taxed only in the city, ward or village where such llii^ is located. (R. S. Sec 2762.) ' Section . The real estate of a bank or banking Tax on real association shall be taxed in the place where it is located, in ^ like manner as the real estate of persons is taxed. (R. S. Sec. 2763,) Section . There shall be kept in the office it all Names portional interest of each owner of such btnk. (R. S. Sec. 2765.) Section . Upon receiving such report the county auditor shall fix the total value of the shares of such banks, and the value of the property rpresenting the capital cin- ployed by unincorporated banks, the capital stock of which is not divided into shares, each, according to their true value in money, and deduct from the aggregate sum so found, of each, the value of the real estate included in the statement of resources as it stands on the duplicate. Thereupon he shall make alii transmit to the M^ml state board of equalization banks a copy of the report so made by the cashier, man- ager or owner with the valuation of such shares or property reptfCMnting capital empbycd as so fixed by the auditor, (R. S. Sec.^2766..) Sectiom . If a bank fails to make and furnish to the county auditor the statement required, within the time herein fixed, the auditor shall examine the books of the bank ; and also any officer or agent thereof under oath, with such other persons as he deems proper, and make such state- ment The auditor shall have like powers, and the pfcib^te jtidge of the county shall exereise like powers, and perform like duties in aid of the auditor in the performince of his duties finder this section, as are authorized by law in cases where the county auditor is informed, or has reason to be- lieve, that any person has failed to make a return, or has made a false return for taxation. The statement so made out by the auditor shall stand as the statement required to be made by the cashier. (R. S. Sec. 2769.) Section . A bank officer who fails to make out and fumisli to tbe-oounty auditor the return required by the third preceding section, or wilfully makes a false statement in such return, shall forfeit not more than one hundred dol- lars together with the costs and other expenses incurred by the auditor or other proper officer in obtaining such state- ment (R. S, Sec. 2769.) CHAPTER V. Rmlromls and Suburbm and Interurbm Electric Roads, Boards of appraisers and assessors. President of ttwrd. Secretarj. Qnortno. Record of votes. Oopx of mlnntes to be kept In auditor's offlee. Btllroad board to meet in May. Suburban and ImtenirlMUi board to meet in June. Dutita of the board. Oatb of officials; report to state auditor. Annual repwt to state auditor. Same. Contempt of board; punishment. AiiportioBnMnt of Talnatioii of railway property. Report of board ; duty of auditor. Compensation of members of boacd. How value found when part off wmi. In another state. Sbction . The auditors of the counties in which a railroad company or a suburban or interurban electric rail- toad company has its track and roadway, or part thereof, shall constitute a board of appraisers and assessors for such company. If such company has its road, or a part thereof, in one county only, the auditor of such county shall consti- tute such board. (R. S. Sec. 2770; 97 v. 572, § i.) Section . The auditor of the county where such company has its principal crffice, if such principal office is in this state, or if fuch office is not in this state, the auditor of the county having the largest city or village upon the line of such road, shall be the president of the board. He shall apppint the time and place for the meeting of the board and notify the proper county auditors thereof, at least five days before the time appointed for such meeting. In the absence or inability of the president, the board shall appoint one of its members president pro tempore. (R. S. Sec. 2771 ; 97 v. 572, § 2.) Section . The board shall appoint one of its number secretary, and full minutes of its proceedings shall be kept, which shall consist of a full and complete record of the votes of each member of the board. (R, S. Sec. 2771 ; 97 V. 572, § 2.) Section . In all meetings of such board, a ma- jority of the county auditors shall constitute a quorum, and a majority of those present, at a meeting having a quorum, shall decide all questions submitted. (R. S. Sec. 2771 ; 97 ¥. 572, § 2.) Section . The ^uation of the property shall be fixed only on motion made and duly seconded. Oa such motions the yeas and nays shall be called and each member's vote shall be recorded hy the secretary, (R. S. Sec. 2771 ; 97 V. 572, § 2.) Section . Immediately after the board has ad- journed, the secretary shall make a complete record of all the proceedings of the board, and set forth therein the names and official capacity of the officials of any such company pies- ent at the meeting. A certified copy of such fwoceedings, (35) Boards of ap- pralsoni and President of board. SeoretafTS- Quonini. Record of CdpF of min- utes to l>e k.ept In audi- tors offico. 'iMtti* til' moat BuburtMui. omM ItitertirtMiii DutlO' of fllA 'Ostli ol' of- to signed file president and secretary of the fioard sliall be 'forwarded. fo.riiwitli to each county auditor, who is a meni- tier of the hoard, and shall be recorded by him in a bode kept in the county auditor's office, subject to public in&pec* tton. during' ^office hours. The certified copy ^shall alike' be kept: on 'ile 'in the county auditor's office, lor like inspection. (R. S. Sec'. 2771 ; 97 v. 572, § 2.) Sbcti'oh Each: board having jurisdictiort to^ .apprai:se: and assess the: property of railroad companies sliall meet annually in the month of May at such time as the presi- denl thereof may appoint. II he fails to appoint a Imie lor such meeting before the second Tuesday in May the several county auditors com.posing such. 'board shall 'meet on tliat 'day. '(R.. S. 'Sec. 277^ ! 97 57^^' § 3*) Section . Each board having jurisdiction to ap- praise and assess the property of suburban and interurban electric railioads shall meet annually in the month of June at such time as the president thereof may appoint. If he ts to appoint a time for such meeting before the second esday in June the several county auditors composing such boa'rd shall meet on that day. (R. S, Sec. 2772; 97 v. 572, § 3'*) • Section . All of such meetings shall be held where the road which is to be assessed has its principal office, or in the principal city or viUage upon the line of such road, IS the case may le. The board shall ascertain all of the perponal property, which shall include road-bed, stations, power houses, poles, wires, water and wood stations and other realty necessary to the daily running operations of the road, moneys, and credits of the company, and the un- divided profits, reserved or contingent fund of the company, whether in moneys, credits, or in any manner invested, and the actual value flicreof in money, and also locomotives, mo- tors, and cars not belonging to the company, but hired for its use or ran under its control on its road by a sleeping car cuiiipany or other company. Such roiing stock, not belong- ing to it, but under its control, may be retiliid by such com- pany separate from its own property, and if so returned, the board shall fix the valuation of such property separately, but must include the amount in the aggregate valuation. (R. S. Sec. 2772 ; 97' v. 572, § 3.) Section . The l^rd may require from the president, secretary, treasurer, receiver, and principal ac- counting officer of such road, a detailed statement, under oath, of all the items and particulars constituting such prop- erty, moneys, and credits, and the value thereof, and may ejcasnine the txKiks and papers of such road, and its officers, receivers, servants, or agents, under oath, touching any mat- ter relalting thereto. Any county auditor present at sudi meeting .may administer such oath. (R. S. - Sec. '2772 ; '97 v. 572. §3 ) Sbction . Eaci hoard having jurisdiction to ap- praise and assess the property of mhmi companies, shall report annually, on or before the first Monday in the month of June, to the auditor of state, the amount assessed upon each railroad company, specifying the total sum and amount distributed to each county. (R. S. Sec..2772 ; 97 v. 572, § 3.) Section . Each board having jurisdiction to ap- praise and assess the property of suburban and interurban electric railroad companies, shall make like report, as pro- vided in the next preceding section, with respect to suburban or interurban electric railroads, annually, before the first Monday in the month of July. (R, S. Sec. 2yy2 ; 97 v. 572, §3-) Section . A president, secretary, receiver, ac- Pj^f?**** ®' counting officer, servant or agent, of a railroad company or ishment?™^' a suburban or interurban electric railroad company, having a portion of its roadway in this state, who refuses to attend before a lawful board of appraisers and assessors when re- quired so to do, or refuses to submit to the inspection ot the board any books or papers of such company, in his posses- sion, custody or control, or refuses to answer questions put to him by the board on its order, touching the business prop- erty, moneys and credits, and the value thereof, of such com- pany, shall be guilty of contempt of such board, and may be confined by order of the board in the jail of the proper cotmty until he complies with such order, and pays the costs of his imprisonment. (R. S. Sec. 2773 ; 97 v. 573, § 4.) Section . The value of such property, moneys and credits, of a railroad company or a suburban or hiterur- Son of nS-* ban electric railroad company, as found and determined by ^ny either of such boards, shall be apportioned by the board among the several counties throug^i which the road, or any part thereof, runs, so that to each county and to each city, village, township and district, or part thereof therein, shall be apportioned such part thereof as will equalize the relative value of the real estate, structures, and stationary p^HIp property of such company therein, in proporticm to tfie whdle value of the real estate, structures, and stationary personal property of the company in this state ; and so tfiat the rolling stock, main track, road-bed, power houses, poles, wires, sup- plies, moneys, and credits of the company shall be appor- tioned in like proportion that the length of the road in sucii county bears to the entire length thereof in all the counties, and to each city, village and district, or part thereof therein. If the line of such company is divided into separate divisions or branches, so much of the rolling stock thereof as belongs to, or is used solely upon any of such divisions or brandies shall be apportioned in like manner to the county, or counties, and to each city, village, and district, or part thereof therein, through which such branch or division runs. (R. S. Sec. W4;97 V. 574, § 5-) Section . The board shall certify to the county gSSS? aJty auditor of each county, and to each city, incorporated village, aiiditor. township and district, or part thereof therein interested, the amount tpportioned to such county, and shall make and for- Compensa- tion of mem- liera of board. .Bow 'VilW' tound iiMHliillii''illVflfa ward a like certificate, together witli all the reports of the ¥SUioiis officers of said companies, and other papers and evi- dence which form the basis of their valuation, to the auditor of state, for the use of the state hoard of equalization of rail- road property. The county auditor, iroon receiving sucli certiikate sh£U apportion the amount th^in statedTto the cities, villages, townships, districts, or parts thereof, auditor shul not put the assessments on the tax list. 'uiliPile' has been advised of the action on said state board of equali- zation, when the proper amounts shall be entered thereon. (R S. Sec ii774; 97 v. 574, § 5 ) Section . Each county auditor shall be paid from the treasury of Ms county the sum of three ddlars for each day's atten.dance as a member o€ any board under this chapter, and five 'Cents a mile going to and returning from its ■pkot and meeting. (R, S. .Sec. 2775 ; 97 v. 574, § 6.) Section When^ a railroad company or" a su- burban or interurban electric railroad company, has pari of its road in this state and part thereof in another state or states, Ae proper board shall take the value of such property, moneys, smd credits of such .company so found and deter- mined, as heretofore provided, and divide it in the prq[)or- tioii the length of the road in this state bears to the whole length thereof, and determine the principal sum for the value of 3ie road in this state accordingly, equalizing the relative value thereof in this state, as provided in this chapter. (R. 5. .Sec. m^l W V- 575f § 7-) CHAPTER VI Foreign Insurance Companies, Annual statementB of foreign inBurance companies. Payment of tax to superintendent of in- surance. Failure to pay tax or mnkt true state- ment. Penalty for non-payment of taxes. Retaliatory proTislon. Deposits with superintendent of fnsnr ance not taxable. Where policy on Oiiio property to h& placed. Eeinsaring, etc., risk with anaathoriied foreign company. Annnal report required of chief officer. Wlien authority of tammmm company i*- yoked. Wnen superintendent to Inspect company* When foreign Insurance company not ad- mitted In state. Expenses of inspection to be paid by com- pany. Section . Every insurance company incorporated men^^of^for* by the authority of another state or g-ov!smment, in its an- eigm ineur- nual statement to the superintendent of insurance, shall set ^Stea*!°™" fl>rth the gross amount of premiums received by it in this state during flie preceding calendar year, without deductions for commissions^ return premiitms, considerations paid for reinsurance or any deductions whatever. It shall also set forth therein in separate items, return premiums paid for cancellations and considerations received from other com- panies for reinsurance in this state during such year. If the superintendent of insurance has reason to suspect the cor- rectness of such statement he may make an examination, at the expense of the state, of the books of such company or its agents for the purpose of verifying them. (R. S, Sec. '2^4'50 * • Section . If tiie superintendent of insurance Payment of finds such report to be correct, prior to the month of Novem- intendent^ her in each year, he shall compute an amount of two and ^n*'"***®®- one*half per cent, cm the balance of such gross amotmt after deducting such return premiimis and considerations received for reinsurances as shown by the next preceding annual statement and charge them to such company as a tax upon the business done fc^ it in this state for llie period shown by such annual statement. He shall forthwith mail to the last known address of the principal dlice of such company, a statement of the amount so charged against it, which amount in the month of November next succeeding, the company shall pay to the superintendent of insurance at his office. All taxes collected by the superintendent of insurance under this section shall be paid by him, upon the warnant of the state auditor, into the general revenue fund of the state. (.R. S. Sec. 2^^^.^^ Section . If a company fails or refuses to pay f^^J^^jS^^ such tax, after a statement thereof has been made and mailed ^e^state- to it, or if the statement nequired to be made by it under the second preceding section is false or incorrect, the super- intendent of insurance may revdae the license of s?uch com- m 'l*«tt«lty for l-IW]fpieiit B'^il'hillliiiihiMil llliil Where poMissr' on Ohio pfimerty to m plaeed. pany doing: business in this state. Upn failure or refusal to pay the tax, the superintendent of insurance shall certify that fact to fiii?ittorney general, who shall thereupon begin an action against the company in the court of common pljeas of Fismkliii county, or of any other county, as he may elect, to rccofcr the amount of the tax. If such company ceases to do business in this state, it shall thereupon mak^ report to the superintendent of insurance of the gross amount of premiums, not theretofore reported as provided in the second «• e made upon any officer or agent of the company named in the section of the statutes providing for service of sum- mons upon railroad companies. If such officer or agent cannot Ix* found, service may be made upon a conductor, officer, agent or employe of any such company, in charge « IP of a car owned and used by such company in any cpinly in this states in which a railroad line over which the cars of aiich deeping car, freight line or equipment company are running, is located, or through which it passes. (91 v. 411, |'S;i93 v.,„9a»,| 5.) CHAPTER VIII. Esme Tm on Corp&raiions, Electric light, gas and natural gas com pany defined. < Pipe line, water works, and heating or > cooling companies defined. Eallroad, and street, subarlmn or inter- urban railroad company defined. Water transportation company defined. Messenger or signal company defined. Union II1.* Pipe line, water wortm and heatlnif"" or oofdittg companies de* fined. Railroad and street, subur- ban or inter- urban rail- road companj defined. Hi Winter., tfniifl* pdrtittlMiii oiiiiiptiisr ie- flttM. Messenger or ai|pxsi.l con- Union iepot ciiiiipa.i]tir 'dO' Annua:. .inents of tMmr cam' .Aiinual atate* J*iir Ml 11 mm ii! 'Ctontents o.f SMMMHlt. electricity or other motive power, is a street, subu|iiaj|i or iliterurban railroad company. (R. S. Sec. i^SKyiy.) Sbction . .Any person, or persons, joint stock association or corporation, engaged as a com.mon carrier in the transportation of passengers or property by boat or odier water craft, over a nataral or artificial waterway, between points within this state, is a water .transportation company. '(.R, S. Sec. 2780"! 7*) Section ,^ Any 'person, or persons, joint stock association 'or corporation, enga,ged in the business of sup- plying messengers, or signaling or calling by electric appa- ratus, or in a siftiilar -manner, for any purpose, is a mes^scn- ger or signaling company. (R, S. Sec. a78o-i7.) Secton . Any person, or persons, "joint stock association or co^rporation, engaged in the 'business 'of oper- ating a union depot or station for railroad pU'rposes, ts a union depot •company. (R. S. Sec. 2780-17.) Section Each electric light, gas, natural gas, pipe line, water works, heating or cooling, street railroad, suburban or interurban. railroad, water transpo'rtation, mes- •scnger or signaling, union depot, express, telegraj^ and telfe^ phone com'pany doing 'business in this state, shall make and file with the auditor of state, a statement, between the first and thirty-first days of May, annually, under the oath of tide person, constituting such company, if a persson, or tinder the oath of the president, secretaiy, treasurer, superintendent or chief officer in this state, of such association or corporation, if an association or corporation* The statement shall be in such form as the auditor of state prescribes. (.R. S'^Scc J780-18.) Section . Each railroad company doin^ 'busi- ness in this state, shall tmke and file witli the auditor of state,, a statement, or before the first day of September, an- nually, under the oafh of the person constituting such cqm- paiiy, if a person, or under the oath of the president, seere- tJiy, treasurec, superintendent or chief officer in this state, of such association or corporation, if an association or cor- poration. The statement shall be in such fomi as the auditor of state ,prcscri,bes. (.R,- S. .Sec. 2780-18.) Section' The statements, pro¥ided in the next two preceding sections, shall contain : First. The name of the company. Second, The nature of the company, whether a persoi:, association or corporation, and under the laws of what state or country organized. Third. The location of its principal office. Fourth. The name and post office address of the presi- dent, secretary, auditor, treasurer and superintendent or gen- eral manager. Fifth. The name and post office address of the chief oficer or managing agent of the company in this state. an i Sixth. Such other facts and information as the auditor of state may require in the form of return prescribed by him. (R. S. Sec. 2780-18.) Section . In the case of express companies such SjJSe«. statement shall also contain the entire receipts, including ail sums earned or charged, whether actually received or not, for business done within this state, giving the name of the office, for the year then next preceding the first day of May, for and on account of such company, including its proportion of gross receipts for business done by such company within this state in connection with other companies ; also, the total amount of such receipts for 'business done within this state. Section . In the case of telegraph and telephone J^^^^ companies, such statement shall also contain the entire gross compaSies. receipts, including all sums earned or charged, whether actu- allv received or not, for the year then next preceding the first da> of May. from whatever source derived, whether mes- sages, telephone tolls, rentals or otherwise, for business done within this state of each office within this state, giving the name of the office and the total gross receipts of the com- pany for such period in this state from business done within this state. ( R. S. Sec. 2780-18.) Section . In the case of a railroad, situated Railroads, wholly within this state, sudi statement shall also contain the gross earnino^s from its operation, and in the case of each railroad located partly within and partly without this state, the gross earnings from the operation of the entire line, for the year ending the thirtieth day of June next preceding, with the miles of line within this state, and the miles of Jine without this state. (R. S. Sec. 2780-18.) Section . In the case of a street, suburban or ^"^JJSfn /"^ interurban railroad situated wholly within this state, sach railroads, statement shall also contain the gross earnings from its op- eration and in the case of a street, suburban or interurban railroad located partly within and partly without this state, the gross earnings from the operation of the entire line, for the year ending the first day of May next preceding, with the miles of line within this state, and the miles of line with- out this state. (R. S. Sec. 2780-18.) Section . In the case of all companies emmiet- ^fes,*^*"' ated in this chapter, other than express, street, suburban and interurban railroads, and raitroads, such statement shall also contain the entire gross receipts of the company, including all sums earned or charged, whether actually received or not, for business done within this state for the year then next pre- ceding the first day of May, including thet:ompany's propor- tion of gross receipts for business done by it within tins state in connection with other companies, (R. S, Sec. 2780- 18.) Section . Blanks for making such statements shall be prepared, and, on application, furnished any electric &anii«. l*grhtf gas, natural gas, pipe line, water works, street su- iplPt state- ^nwiite and hmhAn far intenirban railimd, express, telegrapli, tdq>liotie, picssoigcr or signal, uiik>n depot, milroad, heating, cooling ind, water transportation company, .by the auditor of state. (R. S. Sec. a7fc-i8.) 5f%£3J2w Section . The auditor of state, tueasiirer of state, vm mmmmm, attorney-general and secretary of state shall constitute a •••• hoard, named the state hoard of appraisers and assessors, for laying franclise taxes, of which board the auditor ot state shall be ex-oflficio president In the absence or inability of the auditor, the board shall appoint one of its members president pro tempore. The board shall appoint a secretarx' and full minutes of its ^ji^roceedings. shall 'be kept. (R. S. Sec. «78o-i9t) Section . The board, annually, on the first Mon- day in June shall meet in the office of the auditor of state, and thereupon, m when received, the auditor of state shall lay before the board the statements and schedules returned to him under this chapter. The reports made by railroad tclegfiph companies to the railroad commission of Ohio may be n»arded and treated by the board as rq)orts made to such board, and, at any time it may call upon such com- mission for information. The board may also consider the reports filed with the auditor of state by express, telegraph and telephone com,pames as provided by law. (R. S. Sec. Section . The board shall ascertain and deter- mine on or before the second Monday in July, the entire gross receipts of electric light, gas, natural gas. pipe line, water works, express, telegraph, telephone, messenger or signal, unbn depot, heating, cooling, and water transportation com- panies for business done within this state, for the year ihen^ next preceding the first day of May. The amounts ascer- tained by the board, in such instance for the purpose of this chapter, shall be "the gross receipts of such electric light, gas, natural gas, pipe line, water works, express, telegraph, telephone, messenger or signal, union depot, heating, cooling and water transportatbn company, for business done within dhio" for such year. (R. S. Sec. 2780-19.) Section . The board shall also ascertain and determine, on or before the first Monday in October, the gross earnings from its operation within this state of each railroad company whose line is wholly or partially within this state, for the year then next preceding the thirtieifl^ of June. The amount ascertained by the board shsdl be ''the gross earnings of such rairoad company from its operatbn withm Ohio" for such year. In ascertaining such gross earn- ings from its operation of a company whose line lies uarfly within and partly without this state, the gross earnings from its operatbn of the entire line or system, shall be divided by the total number of miles operated to obtain the average gross earnings per mile, and the gross earnings from the -* #i mi i iiiiiiHii imiircMid mm" 57 operation within this state shall be the average gross earn- ings per mile multiplied by the number of miles operated within this state. (R. S. Sec. 2780-19.) Section . The board shall also ascertain and dc- ^« 7^^^^, termine, on or before the second Mojiday in July, the gross JJgjJj^^d , earnings from its operation within this state of each street, road com- suburban or interurban railroad company, whose Hue Is i*-™**** wholly or partially within this state, for the year then next preceding the first day of May. The amount so ascertained by the board shall be "the gross earnings of such street, suburban or interurban railroad company from its operation within Ohio" for such year. In ascertaining such gross earn- ings from its operation of a company whose line lies partly •within or partly without this state, the gross earnings from its operation of the entire line or system, shall be divided by the total number of miles operated to obtain the average gross earnings per mile, and the gross earnings from the op* eration within this state shall be taken to be the average gross earnings per mile, multiplied by the number of miles operated within this~state. (R. S. Sec. 2780-19.) Section . The board may adjourn from time to ^r" bSSa.*"**^ time until the business before it is finally disposed of. In case of failure or refusal of a company to make the state- ment required by law, or furnish the board any information requested by it, the board shall inform itself, as best it may, on the matters necessary to be known, in order to discharge its duties under this chapter. (R. S. Sec. 2780-19.) Section . After the meeting of the board on the g^JSSi first Monday in June, and before the gross receipts of any company, other than a street, suburban or interurban rail- road company or railroad company, for business done within this state, or the gross earnings from its operation within this state of a street, suburban or interurban railroad com- pany or railroad company are determined, any company or |>ersons interested, on written application, may appear be- fore the board and be heard in the matter of such detenuina- tion. (R. S. Sec. 2780-19.) Section . After the determination of the amount ^view^# of the gross receipts of any company, other than a street, findings, suburban or interurban railroad company or railroad com- pany for the business done within this state, or of the gross earnings from its operation within this state, of any street, suburban or interurban railroad company or railroad coni- jBuy and before the certification of the auditor of state of inch amount, as provided in this chapter, the board, on the application of any person or company interested, or on its own motion, may review and correct its findings in such manner as may seem to he just and proper. (R. S Sec 2780-19.) Section . If a compny, required to file a state- £iSS?e^to^*fiie ment under the provisions of this chapter, fails to make and Btatfiment. file such statement on or before the thirty -first day of May, such company shall forfeit and pay five hundred dollars, and lis MaiF ECi'iilrtt atwiiditii'm^ s'ubnilssiiMi. of sscssion or control, and to testify under oatli touching an\ matter relating to the or- ganization or business of the company. Any member of the board may administer such oath. (R. S. Sec. 2780-20.) Sectiox . Any officer, employe, or agent of such company, who refuses to attend before such board when re- quested to do so, or refuses to bring with him and submit for the inspection of the board any books or papers of the company in his possession, custody or control, or refuses to answer any question put to him by the board or any member thereof, touching the organization or business of the com- |)aii\ is guilty of contempt of the board, and may be confined, b\ order of the board, in the jail of the proper county , until he has complied with the requirement of the board, and paid the cost of his imprisonment. (R. S. Sec. 2780-20.) Section . Such board, on the first Monday in August, shall report to the auditor of state the amount of the gross receipts of electric light, gas, natural gas, pij^e line, water works, express, telegraph, telephone, messenger or ^ii;-- nal, union depot, heating, coolinjgr and water transportation companies for business done within this state, and the amcunt of the gross earnings from its operation w^ithin this state of each street, suburban or interurban railroad company, for the year then next preceding the first day of May. On the first Monday of October, the board shall report to the auditor of state the amount of the gross earnings from its opera- tion within this state of each railroad company for the year then next preceding the thirtieth day of June. At 'the same time the .board shall file with the auditor of state the state- ments of the various companies and other papere before it (R. S. Sec. 2780-21.) Section . The auditor of state, in the month of November, annually, shall collect from each electric light, 59 gas, natural gas, pipe line, water works, express, telegraph, telephone, messenger or sis^nal, union depot, heating, cockl- ing, and water transportation company doing- business in this state, a sum, in the nature of an excise tax to be com- puted by taking one per cent, of the amount fixed by ihe state board of appraisers and assessors, for laying franchise taxes, as the gross receipts of such company for business done within tiiis state, for the year then next preceding the first day of May, and certified to the auditor of state. (R. S. Sec. 2780-21.) Section . In the same month the auditor 01 state shall collect from each street, suburban or interurban railroad company doing business in this state, a sum in the nature of excise tax, to be computed by taking one per cent, of the amount fixed by such state lx)ard, as the gross earn- ings from its operation within this state of such company for the year then next preceding the first day of May and cer- tified to the auditor of state. (R. S. Sec. 2780-21.) Section . In the same month the auditor of ■ state shall collect from each railroad company doing business in this st^ate a sum in the nature of an excise tax, to be com- puted by taking one per cent, of the amount fixed by such state board as the gross earnings from its operation withiii this state of such company for the year then next preceding the thirtieth day of June, and certified to the auditor of state, (R. S- Sec. 2780-21,) Section . All taxes collected by the auditor of state, under the provisions of this chapter, shall be paid into the state treasury, and be credited to the general revenue fund. (R. S. Sec. 2780-21.) Section . This chapter shall not exempt or rc- Heve electric light, gas, natural gas, pipe line, water works. Street, suburban or interurban railroad, express, telegraph, telephone, messenger or signal, union depot, railroad, heat- ing, cooling, and water transportation companies from the assessment and taxation of their tangible property in the manner authorized and provided by law. (R, S, Sec 2780- ai.) Section . If any electric light, gas, natural gas, pipe line, water works, street, suburban or interurban rail- road, express, telegraph, telephone, messenger m signal, union depot, railroad, heating, cooling, or water transporta- lion company fails or refuses to pay said tax during the month of November, the auditor of state shall add to the tax due, a penalty of fifty per cent, thereon. He shall forthwith proceed to collect said tax and penalty with interest at tlic rate of six per cent, per annum by any means provided by law for the collection of taxes by county treasurers, and for his services shall be allowed five per cent, on the total amount collected. The attorney-general, or any prosecuting attor- ney, on request of the auditor of state, shall prosecute any proceedings for the collection of such tax. Such officer shall be alloflved for his services five per cent, on the total amount Same on street, subur- ban and in- terurban rail- roads. Same on rail- roads. Disposition of taxes. Non -exemp- tion of tangible property. Penalty and collection in case of de- linquency. 60 'Wlicn suit may he lljr 9i I!iXMIipti0Il of Auditor of ■tato m collected, to be retained and paid to him by the auditor of state. ITie balance of the amount collected shall be paid into the state treasury. (R. S. Sec. 2780-21.) Section • Suits for collection of such tax may be brought in the name of the state in Franklin county, or in any county in which such electric light, gas, natural gas, jiipe line, water works, street, suburban or interurban rail- road, express, telegraph, telephone, messenger or signal, union depot, railroad, heating, cooling, or water traiiMjorta- tion company is doing business, or the line of sudi Ilreet, suburban or interurban railroad company or railroad com- pny is tocttted. (R. S. Sec. 2780-21.) Section . If such tax against any company en- gaged in any business mentioned in this chapter, for any reason is declared invalid, such invalidity shall not affect the validity of the law as amicable to any other class or classes of companies provided in tMs chapter, 'nor shall the abroga- tion or repeal of any section or clause in this chapter abro- gate or repeal any ■other section, or clause thereof. (R. ,S. Sec. 2780-21.) SEcrriON . This chapter shall not require a mu- nicipal corporation within the state to make any return er gay any taxes under any provisbn of this chapter. (,R. S, Sec. 2780-22.) Section . During the month of October of each year, the auditor of state shall file with the secretary of state a written statement containing the name of each company which has complied with the provisions of this chapter dur- ing .the year next preceding, and such facts respecting it within his knowledge which art; required by law to be an- nually filed with the secretary of state by corporations other than those included within such provisions. (R. S. Sec. 2780-22O Franchise Tax on Corporations, ]>oine8tic corporaUons, for profit, to file •BBiULl report. Contents of report. . . Fee to be paid upon iliilg gntill report. Foreign corporations* for pfOfit* to file an- nual report. Contents of report. • Fee to be paid upon filing such report. BteeBUc corporations, not for profit and hftYinK no capital stock, to file annual report Contents of report. Fee paid by certain companies. Fees of otn«r eonpanles. Section Certificate issued by secretary of state. Fees shall be first and best lien. Failure to make report or pay fee. Penalty. B^ls8l poratlwu, not forjprotft anil caplral itocik, to file aniiiial report. Septcinl)€r, in siicli fonii as the secretary of state way pre- scribe. The report sliall be signed and sworn to before an officer authorized to administer oaths, by the president, vice- president, superintendent or managing agent in this state, and forwarded to the secrctarv of state. (95 v. 125, § 2.) Section , Such re|X)rt shall contain : 1. 'Hie .lianie of the corporation and under the laws of what state or country organized, 2. The locatioii of its principal office. 3. The names of the president, secretary, treasurer and irteinbers of the board of directors, with the postoffice ad- dress of each. 4. The date of the annual election of officers. 5. The amount of autlTorized capital stock, and the par V«llie of each share. 6. The amount of capital stock subscribed, the amount of capital stock issued, and the amount of capital stock paid 7. The nature and kind of business in which the com- pany is engaged and its place or places of business, botli within and without this state. 8. The name and location of its office or offices in thib state, and the name and address of the officers or agents of the corporation in charge of its business in this state. 9. The value of the pro^rty owned and used by the company in this state, where situated, and the value of the property owned and a.sed outside of this state, and where situated. 10. The change or changes, if any, in the above par- tictflars made since the last annual report. (95 v. 125, § 2,) Sbction . Upon the filing of the report provided in the next two preceding sectbns, the secretary of staic, from the facts thus reported and any other facts coming to his knowledge bearing upon the question, shall determine the proportion of the autlioriied capital stock of the coin- pany represented by its property and business in this state, and shall charge and collect, annually, from such company, in addilioii to the initial fees otherwise provided for by law, for the privilege of exercising its franchises in this 'state, one-tenth of one per cent, npon the proportion of the au- thorized capital stock of the corporation represented by prop- erty owned and used and business transacted in this state, which fee shall not be less than ten dollars in any case. (95 V. 125, § 2.) Section . Each corporation organized under the laws of this state, not for profit, and having no capital stock, shall make a report in writing to the secretary of state, an- nually, during the month of December, in such form as t*ie secretary of state may prescribe. The report shall be signed and sworn to before an officer authorized to administer oaths, by the president, vice-president, secretary or other chici offi- cer of the corporation, and forwarded to the secretary of state. (95 v. ia6, § 3.) CTiON . Such report shall contain : 1. The name of the cor|x)ration. 2. The location of its principal office. 3. The names of the president, secretary, treasurer and members of the board of trustees, or directors, with post- office address of each. 4. The date of the annual election of officers. 5. The object or purpose which such corporation is engaged in carrying out. (95 v. 126, § 3.) Section' . Upon the filing of such reix)rt, as pro- vided in the next two preceding sections, the secretary of state shall collect a fee of ten dollars from each cbrporation* organized as a mutual insurance corporation, not having a capital stock, or any other mutual corporation not organized strictly for benevolent or charitable purposes and having no capital stock, or of a company or association organized to transact the business of life or accident, or life and accident, insurance on the assessment plan for the purpose of mutual protection and relief to its members and the payment of stip- ulated sums of money to the family, heirs, executors, admin- • istrators or assigns of the deceased members thereof. (95 Section . Upon the filing of the report, pro- vided in the second and third preceding sections, the secre- tary of state shall collect one dollar from each corporation formed for religious, benevolent or literary purposes, or of such corporations as are not organized for profit, have no capital stock, and are not mutual in their character, or of le- ligious or secret societies or associations composed exclusive-' ly of any class of inechanics, express, telegraph, ^ilroad or other employes, formed exclusively for the mutual protec- tion and relief of the members thereof and their families. (95 V, 126, § 3.) Section . Upon the filing of the report and the payment of the fee provided for in this chapter, the secretary of state shall make out and deliver to the corporation 30 pay- ing, a certificate of the compliance by such corporation xAth this chapter and tlie payment of the annual fee therein pro- vided for. The secretary of state shall make a report month- ly to the auditor of state of the annual fees collected nuder this chapter, and pay them into the state treasury to the credit of the general revenue fund. (95 v. 126, § 4,) Section . The fees required to be paid by the third and sixth sections of this chapter, shall be the first and best lien on all property of the coqxiration, whether lvucIi property is employed by the corporation, in the prosecution of its business or is in the hands of an assignee, trustee or receiver for the benefit of the creditors and stockholdeis thereof. (97 v. 381, § 5.) Section . If a corporation required to file the report and pay the fee, prescribed in the third and sixth sec- tions of this chapter, fails or neglects to make such report or pay such fee within the period prescribed therein re- Contents of report. Fee paid by oortain mmr panies. Fees of otlier companies. Certificate Is- sued by secre- tary of state. Fees sliall be first and best lien. Failure to make report or pay fee. 64 .iliiiilty; 'P4Nrfii;lMf# of' 61 ■tete to'lnvp list 'Of isnr- Jeet. to' tn. ,ty audi* Hearing W — crctogy 'iif «Cate ail spectively, it sliall !)€■ subjccl^ to a penalty of fifty per ceiit o^ the amount of the fee required to be paid by it, with an additional penalty of ten dollars per day for each day's omis- sion after the time liniited in this chapter for filing such re- port and 'paying' such fee, (97 v.. 381, § 5.) Section . Such penalty and the annual fee or fees to be paid by the provisions of such sections^ as pro- vided in the next two preceding sections, may be recovered by an action in the name of the state, and on collection paid into the treasury to the credit of the general revenue fund, the attorney-general, on request of the secretary of state, shall institute such action irt the court of common pleas of Franklin county, or any county in the state in which such corporation has an office or place of business, (97 v. 381, 1 5-) Section . The governor, secretary of state and attorney-general, upon good cause shown, may remit the penalty, or part thereof, prescribed in the second preceding section, (97 v. 381, § 5.) EcnoN , If a corporation required to file the report and pay the fee prescribed in the ninth and tenth sec- tions of this clipir fails or neglects to make such report or' pay such fee for three months after the expiration of the time limited by this chapter, and such default is wilful and intentional, the attorney-general, on the request of the secre- tary of state, shall bring an action in the 'Court tsi ^^omrnon pleas of Franklin county, or any county in this state la Which stich corporation is located, to forfeit and annul the cteter of such corporation. If the court is satisfied that such de- fault is wilful and intentional it may revoke and annul such ctorter. (97 v. 381, § 5.) Section . The secretary of state shall prepare and keep a correct list of all corporations subject to the pro- visions of this chapter and engaged in business within this state. For the purpose of obtaining necessary information, the secretary of state, or other person deputed by him, sliall la^e access to the records of the office of the county audi- tors of the state, (97 v, 382, § 6.) Section . Any county auditor, upon request of the secretary of state, shall furnish him with such informa- tion as is shown by the records of his office concerning cor- porations located within his county, and subject to the pro- visions of this chapter. The secretar}^ of state, or a person deputed by him, for the purpose of determining the amount of fees due from such corporation, may investigate and de- termine the facts showing the proportion of tlie authorized capital stock of the company represented by its property and business in this state, (97 v, 382, § 6.) Section , Aiiy corporation may be heard by the secretary of state upon the questioii of the amount of fees due, and if aggrieved by his decision, within ten days there- 65 after, may appeal to the auditor of state, treasurer of state and attorney-general, whose decision in the matter shall be final. (97 V. 382, § 6,) Section . Electric hght, ps, natural gas, water ggjjjgj*^. works, pipe line, street railroad, electric interurban railroad, oep^ed. steam railroad, messenger, union depot, express, freight line, sleeping car, telegraph, telephone and other public service corporations required by law to file annual reports with the auditor of state, and insurance, fraternal beneficial, building and loan, bond investment, and other corporations required by law to file annual reports with the superintendent of in- surance, shall not be subject to the provisions of the preced- ing sections of this chapter. (97 v. 382, § 7.) Section . A corporation shall not be required to First r^wrt file its first annual report under this chapter until the proper 2r^^& month hereinbefore provided for the filing of such report, " next following the expiration of six months from the date of its incorporation or admission to do business iI^^^^^^^^^^^^^to state, (97 § 7 ) '6'^— O. OH T, Ijh' Amessmg Reai Estate, Meuing of wwrd. *'*««ictsor.*' 'OtgsmMtlMi aniphlet formi a lisi showing all the real estate in such township or villagCf ti^ether with the lot number, town- ship, range, survey, acneage and valuation made by the as- sessor, and cause a copy thereof to be mailed to each owner of real estate in their respectivie political divisions. The ex- pense of printing and circulating the pamphlets above pro- vided for shall 1^ paid out of the ,county treasury upon the order of the board of assessors and the warrant of the coun- ty auditor. (100 V. §8.) Section . Assessors of real estate shall begin w^n aa- tlic valuation of the real property in his district on or before begins, the fifteenth day pf January after his ekction and shall com- plete such valuation on or before July first following. (100 V. §5-) Section . The county commissioners of each Salaries, county shall fix the salary of township assessors and boards of city assessors in their respective counties. Such salary shall not be less than three dollars and fifty cents per day each, and not more than one hundred and fifty dollars per month for each person for the time necessarily employed in the prformance of his duties, and shall be payable monthly out of the county treasury upon allowance by the board of coun- ty commissioners, on the warrant of the county auditor. (100 V. § 6.) Section . The auditor of each county, on or ^^^^1^^^^' before the tenth day of Januar\% 1910, and every fourth year thereafter, shall make and deliver to the assessor of cadh township in the county, and to the board of assessors of each city in the county, an abstract from the books in his office, containing a description of each tract and lot of real prt^erty, situate within such township or city as the case Ynay be, with the name of the owner thereof, if known, and the number of acres or quantity of land contained there- in, as it appears on his books, and a map of each township and village within each township and of each city within the county, with such plat books as may be necessary to enable the township assessor and the board of city assessors to make a correct plat of each section, survey, and tract in their re- . spective districts. (100 v. §4.) Section . If, in the opinion of the county com- county com- missioners, it is necessary to the proper appraisal of the real J^^e^S^S* estate of such county, on or before their June session, one made, thousand nine hundred and nineteen, and every tenth year thereafter, they may advertise for four consecutive weeks in one or more newspapers of general circulation in the county, for sealed proposals to construct the necessary maps and plats to enable the assessors in the county, or any dis- trict thereof, to correctly reappraise all real estate. The nttps and flats shall be made under the supeiTvision of the Btilier t0 give bond t jMiy* tiii ||B|i||MMBt ' itMi i And ■tstmi'tS! ■ mtmik^ m EeiiB&tloiii.. ow paid. county auditor, and such advertisement shall particularly so^fy the ex|fii|t and character of the work to be done. ESicIl hid shall be accompanied by a good and sufficient bond of pot less than one thousand dollars conditioned that said bidicr wil not fail or refuse to enter into contract in ac- cordance with the advertised proposals, in case his bid is accepted. The commissioners shall open the bids on the day named in the advertiseiment, and, within three dajm thereiftcr, twiard the contract to the lowest and best bid- der, if, in their opnion, it is to the intcnat of the county so to do^ or they may reject any and all bids. (R. S. Sec. Sectioii . If the contract is awarded, the bidder to whom it is awaYded, shall forthwith give a good and suf- icient bond, with two or niore sureties, in an amount of not less than two thousand dollars, nor more than ten thou- sand dollars, as required % the county ccwnmissioncrs, con- ditioned for the prompt, faithful, and accurate performance of the work to be mm On c(Mnplietion of any city, village, tcufttsiiip, or district, the work shdill be paid for out of the county treasury, on the wairrant of the counbr auditor, after it has been duly accepted and approved by the county com- missioners. No bill shall be allowed until the auditor and commissioners are satisfied that the labor has been per- formed in accordance with the contract on file with the county auditor. In counties or districts having no map, the commissioners shai furnish it under tlie provisions of this 'Chapter. (R. S. Sec. '2789.) Section . The board of county commissioners mugT' -ippoint 'the county surveyor, who shall employ, such niimbcr of assistants as are necessary, not exceeding four, to provide for making, correcting, and keeping up to date a complete set of tax maps of the county. Sudh maps shall show all original lots and parcels of land, and all divisions, subdivisions and allotments tlieroof, with the name of the owner of each original lot or parcel and of each division, subdivision or lot, aH new divisions, subdivisions or allot- ments made in the county, all transfers of property showing the lot or parcel of land transferred, the name of the grantee, and. 'tie 'date of the transfer, so that such maps shall furnish Ae auditor, few entering on the tax duplicate a correct and proper description of each lot or parcel of land offered for transfer. Such maps shall be for the use of the board of equalization and the auditor, and be kept in the office of the county auditor. (R, S. Sec .2789a.) SECiioH . The board of county commissioners shall fix the salaiy of the draughtsman at not to exceed two thousand dollars per year. They shall likewise fix the num- ber of assistants not to exceed four, and fix the salary of such assistants at not to exceed fifteen hundred dollars per year. The salaries of the draughtsman and assistants shall ^ be paid out of the county treasury in the manner as the sal- ary of other countv officers are paid. (R. S. Sec. 2789^.) it Duties of dig -' Section . An assessor, from the maps and de- ***** iiwiniiiir, scription furnished him by the county auditor and other sources of information, shall make a correct and pertinent description of each tract and lot of real property in his dis- trict. When he deems it necessary to obtain aji accurate description of any separate tract or lot in his district:, I* may require the owner or occupier thereof to furnish it, irifll aiiy title papers he has in his possession. If such owner or oc- cupier, upon demand, neglects or refuses to so furnish a satisfactory description of such parcel of real property, the assessor may employ a competent surveyor to make! a de- scription of the boundaries and location thereof, and a state- ment of the quantity of land therein, and the expense of such survey shall be returned by such assessor to the auditor of the county, who shall add it to the tax assessed upon such tieal property, and it shall be collected by the treasurer of the county with such taxj and when collected, shall be paid, on demand, to the person to whom it is due. (R. S. Sec. Section . The assessor, in all cases, from actual Description view, and from the best sources of information within his "Jj ^SSSSmf readi, shall determine, as near as practicable, the true value of each separate tract and lot of real property in his district, according to the rules pres<;ribed by this chapter for valuing real property. He shall note in his plat book, separately, the value of all dwelling houses, mills, and other buildings, which exceed one hundrwi dollars in value, on any tract or plat of land not incorporated, or on any land or lot of land in- cluded in a municipal corporation, which shall be earned out as a part of the value of such tract He shall also enter therein the number of acres of arable or plow land, meadow and pasture land, and wood and uncultivated land, in each tract, as near as possible. (R. S. Sec. 2790.) Section . The assessor shall ascertain from the Mortga^roi: own^ or agent, the amount of the mortgage indebtedness Upon each tract and lot in his djstrict, and report the aggre- gate amount to the county auditor. Before he makes his returns to the county auditor, he shall deliver to the owner or s^ent of any tract or lot in his district, by mail or other- wise, if known, and a resident of the district, a true and certUied copy of the valuation of each tract or lot, also of any building or buildings thereon, so valued by him. The blanks necessary for the purposes of this and the next two preced- itifr sections shall be furnished by the county auditor, and paid for by the county commissioners out of the county treasury. (R. S. Sec. 2790.) Section . When an original survey, section, Ammmtm, to tract, or lot has become divided into such small parcels or ^^onT***^ fractions, as to render the description of the several parts piatted^^etc., thereof imlefniite and doubtful the assessors of real proi^erty in their several districts, when appraising: any such survey and secticm, tract, or lot, or part thereof, so divided, shall Owner M iam tB orodiim 'III' fldiinty' iCHitor sur- mmt to be m» TO" ^ , tlic said sectioo, or, sudi parts thereof aS' may be n^ec^ cssary, to be accurately platted and laid out into such sub- divisions as the different titles to the land therein may ne- fuire, and number the said fractions or subdivisions as frac- tions or subdivisions of iaid section, tract, or lot or part titcwf, or such parts thereof as may be subdivided, and de- liver the plat so numbered to the recorder of the county, who shall acairately record it. From and after such record has been made, the numbers so given to said subdivisions or fractions shall be a sufficient description of the land so platted, numbered, and recorded, for all purposes of taication and conveyancii|g. (R. S. Sec. 2791.) Section . When the assessor has neglected to plat and number such divisions, or the survey, section, tract, lot, or part thereof, is subdivided after the assessment and appraisal thereof, and in the opinion of the auditor of the county it is required to be platted and numbered for the pur- pose of a pertinent description thereof upon his duplicate, the auditor may require the owner or owners, occupier or occupiers, of such section, tract, lot, or part thereof, to pro- duce to him at his office the title papers and surveys of the several subdivisions thereof, as well as of the survey, sec- tion, tract, lot, or part thereof, subdivided, on a day cer- tain, not longer than thirty, nor less than ten days from the date of such notice. (R. S. Sec. 2791.) Section . If the owner or owners, occupier or oc- cufMcrs, of a survey, section, tract, lot, or part thereof, so sub- divided, fails to appear when so required, and produce the title pjificrs, or, so producing them, the auditor, without a survey, cannot plat and number said subdivisions, he may require such owner or owners, occupier or occupiers, to cause such subdivisions to be surveyed, platted and num- berci within twenty days, and said survey and plat deliv- ered to the recorder of said county for record. If such sur- yiey and plat is not made and delivered to the recorder with- in the time required, or the owner or owners, occiijMer or occupiers, or any of them, have not appeared when so re- quired, the auditor may cause the subdivision or suWtlrisioiis of such survey, section, tract, lot, or part thereof, to be sur- veyed, platted, and numbered by the county surveyli''^^^^^^ recorded by the county nscorder. The expense of the sur- vey and record so made by the order of the county auditor shall 'bc' reported to Um by the ..surveyor and recorder, and by said auditor added to the tax on such subdivisions in proportion to the quantity of land in each, which shall be collected m the other taxes against them, and when col- lected, :paid over to the parties entitled thereto'^ the war- rant of the auditor* (R. S. Sec. 2791.) Section . When the title papers are produced to the auditor, he may plat, allot, and number said subdi- visions, if practicable. The plat so made by the auditor shall be recorded upon the records of deeds of the county. After it has boen so platted and numbered 'by the auditor. 9 or by the surveyor, it shall be sufficient for all purposes of taxation to enter such subdivisions upon the duplicate by the numbers thereof, as provided by law for separate par- cels of land, which shall be a pertinent and sufficient descrip- tion thereof, (R. S. Sec. 2791.) Section . Each separate parcel of real property shall be valued at its true value in money, excluding the value of the crops growing thereon. The price for which such real property would sell at auction, or at forced sale, shall not be taken as the criterion of the true value, and where the fee of the soil of a tract, parcel or lot of land, is in any person natumi or artificial, and the rirfit to minerals therein in another, it shall be valued and listed agreeably to such ownership in separate entries, specifying the interests listed, and be taxed to the parties owning different interests, nespectively. (R. S. Sec. 2792.) Section . The assessor shall deduct from the value of such tracts of land, as provided in the next pre- ceding section, lying outside of municipal corporations, the amo^jnt of land occupied and used by a canal or used as a public higlfway, at tlie time of such assessment, and if he fails to do so, the county auditor may make such deduc- tions. (R. S. Sec. 2792.) Section . The annual board of equalization may reduce the mineral value assessed against lands containing ftr producing petroleum, oil, natural gas, coal, ore, limestone, fire-clay, or other minerals in proportion as the product of sudi mincrd has diminished, if such mineral product HMs considered as a part of the value of said real estate in its previous appraisement for taxation. Annual assessors of boards of equalization may assess such mineral values as developments of its product or existence are made. (R. S. Sec. 2792-) Section . Where the fee of both the soil and the minerals, except crude petroleum and other like sub- stances, or part of either, of a lot or parcel of land was owned by the same person, natural or artificial, when the last decennial appraisement was made, but the title to the fee of the soil is now in one or more persons, natural or artificial, and the title to such minerals, or any of them, is now in another person natural or artificial, the county board of equalization, at its annual meeting each and every year, other than the year on which the dec^iifel appraisement is made, and where such division has not then already been made, shall equitably divide, and apportion the valuation of such tract or parcel of ttid, made at the next preceding decennial appraisement, between the owner or owners of the fee of the soil, and the owner or owners of such minerals so held separate from the fee in the soil, accordmg to the relative value of the interests so held by such owners of the fee of the soil and such minerais respectively. Such division or apportionment shall remain in'fw* until the next decennial appraisement. (R S. Sec. 2792a.) Tracts lo b© valued sep- arately; ruIfiB therefor. Deductions by aiBsessor. Deduction hy, board of equalizatton. Lands In wliich tiUo to soil aad min- erals is not in same pW' • son. 72' Ihiamlliittlii — ■wr anpolnt MMMUitA. pianalty for misconduct of SSKar turn, to fMMiatjp tton ^tml ^wnPiF wmp^ l^n^P^i Section . For the puipose of cnabliiig the as- sessor to dejemime the value of huildings and other improve- mcets, he shall enter, with the coesent of the owner or oc- cupant thereof, and ftilly examine all buildings and struc- tures of ewry kind, which are by this title either liable to 'Or exempt from, ■taxation. (R, S. Sec. 2793.) Skction . An assessor who deems it necessary, to enable jnm to complete, within the time prescribed, the listing and valuation of the property, moneys, and credits of his district, township, or ward, with the approbation of the county auditor, may appoint a qualified citizen of his county or township as an assistant, and assign to him such portion of his district, township, or ward, as he thinks prc^r. An assistant so appointed, within the division of such district, township, or ward assigned him. under the di- rection of the assessor, after giving bond and taking an oath as prescribed by law, shall perform all the duties en- joined, upon, vested in, or imposed upon assessor by the .provisions of law. (1. S. Sec. 2794.) Section . An assessor or his assistant who re- fuse or knowingly neglects to perform any duty enjoined on him by law, or consents to or connives at any evasion of the provisions of this chapter, whereby property required to ie assessed is unlawfully exempted, or the valuation there- Of^eotered at less than its true value, for each such neglect refusal, consent, or connivance, sliall forfeit and pav to thz state not less than two hundred dollars nor more than one thousand dollars, to be recovered by action. (R. S. Sec. Section . When any person lays out a village or aty, or any addition thereto, before the plat thereof is recorded, he shall present it to the county auditor,' who shall cause the assessor of the proper locality to assess and re- turn the true valuation of each lot or parcel of land de- scribed m such plat in like manner as new stnictures are valued. Thereupon such lots or parcels shall hs entered on the tax list in lieu of the land included thereia In making fflich 'vahiation, regard .shall be had to the next :preceding decennial valuation of real estate, so that the said lots shall, as near as :pr«ctioMe, 'be equalized with adjacent lands and lots accordmg to such, decennial valuation,. (R. S. Sec. ■ Section . :Each asses.sor, on or before the firet Monday Of July, one thousand nme hundned and ten, and every ten years thereafter, shall make and deliver to the auditor of the county a returti, in tabular form, contained in a book to be furnished him by such auditor, of the amount, description and value of the real property subject to be listed for taxation in his district. Such return shall contain : first, the names of the several persons, companies, or corporations, in whose names the several tracts of real property other than city or villajgre property in each township within his district have been listed, .and in appropriate, columns, 'Opposite each 73" name, the description of each tract, designating the number of acres, the number of section, and the part thereof, and of the township or survey, listed in such name, and the value of each separate tract, as determined by the assessor; second, the names of the several persons, companies or corporations ill whose names the several lots of real property in each city or village in his district have been listed, and in the appro- priate columns, opposite each name, the description of each lot and the value thereof, as determined by the assessor; and such description shall designate the city or village, the number of lot, and the part thereof ; and if a part of a lot listed, it shall state the number of feet along the principal street on which it abuts. If the name of the owner of any tract of land or lot is unknown, the word ^'unknown" shall be entered in the column of names opposite said tract or lot. If such land is situated in the Virginia military dis- trict, or not embraced in any land district, it shall set forth the original survey or surveys, part or parts thereof, con- tained in each tract so listed. (R. S. Sec* 2798.) . Section . An assessor, at the time of making the assessment of real property subject to taxation, shall enter in a separate list pertinent descriptions of all burying grounds, public school houses, and houses used exclusively for public worship, and institutions of purely public chanty, and public buildings and property used exclusively for any public purpose, with the lot or tract of land on which such house, institution or public building is situated, and which are exempt from taxation. He shall value, such houses, buildings, propertv, and lots and tracts of land at their true value in mcwiey, in like manner as he is required to value other real property, designating in each case the township, city or village, and number of the school district, or the name or designatioii of the school, religious society, or institution to which each hoise, lot or tract belong. If such property is held and used for other public purposes, he shall state by whom or'how it is held. (R. S. Sec. 2799.) Section . A county auditor, from time to timie, shall correct any errors which he may discover in the name of the owner, in the valuation, description, or quantity of anv tract or lot contained in the list of real property in his county ; but he shall not make any deductions from the val- uation of any tract or lot of real property, except such as have been ordered, either by the state board or by the county board of equalization, or upon the written order of the auditor of state. Such written order shall only be made upon a statement of facts submitted to the auditor of state in writing. (R. S. Sec. 2800.) SfcCTlON . A county auditor shall correct the valuation of any parcel of real property on which any new structure of over one hundred dollars in value has been erected, or on which any structure of like value has been de- • stroyed, agreebly to the return thereof made in accordance with the provisions of this title by the assessor. (R. S. Sec. 2801.) Return of ex- empted tobX QStftt0^ corrected: de- ductions. Erection of new or de- snruction of )ld structwes. 91: Bttty nt. atiilltor tfJs- Itestoiliiii'' tmm duplicate mam th«r«oii. Assessing omlttecl. realty 'Una now ■tiiiel:iiinit. Asmffisingr im- prDveinents and liett*r- nttitlli* . Section On careful cxaimnatioo of the re- »i an,, assessbr, if the county ,aud,itor discovers that any ,/trict of land or any lot or i>a.rt of either, has 'been omitted, he shall add tt to the list of real property, with the name of the owner, and forthwith notify the proper assessor of such omission. Such a,ssessor shall forthwitli ' ascertain and re- turn the yalue of such tract or lot, or part thereof and in case of his inaWlity or neglect, the auditor may ascertain ^; V l! T®*^^ place It opposite such property. (R. Section . When a county auditor discovers or has his attention called to the fact, that an assessor in any previous year had omitted to return, or, in any year omits to return lands, town lots, or iinprovement^ structures, or ftxtiires thereon subject to taxation, situated within the county; or if such property has escaped taxation % reason of an error of the auditor, he shall ascertain the value there- of for taxation, as near as may be, and enter said lands, town lots, or improvements upon the duplicate of the coun- ty, then in the hands of the county treasurer, and add to the taxes of the current year the simple taxes of each and every preceding: jmtt in 'which the property has escaped taxation as far ba^k as the next preceding decennial apprai,sement and eqoaltotro of real estate in his coimty, unless in the meantime the property has changed ownership, in which case only the taxes chargeable since the last change of own- ership shall be added; or the owner thereof, if he desires may pay the amount of sucJi taxes into the county treas- nry, op the order of the auditor. (R. S. Sec. 2803.) Section , At the time of making the lists of personal property, the assessor of persomil property shall make^ a list of real property which has become subject to taxation, but is not on the tax list, and affix a value thereto in conformity to the rules prescribed for assessors in assess- ing real estate. He shall also make and return a list of all new buildings or other structures over one hundred dollars in value, if such value has not been previously added to or included in the valuation of the land on which they have Mm. erected. He shall specify the tract or land on which the stnicuire stands, the kind of structure and the value which, in his opinion, has been added to the tract or lot bv the erection of the structure. ( R, S. Sec. 2753.) Section . Such assessor, if he ascertains that, at tjie last decennial period or annual return, a mistake was made in the value of an improvement or betterment of real proper^, or that the true value thereof was omitted shall return the correct value, having first given notice to the owner or ag«nt thereof , of his intention so to do. Such addition shall be a proper subject for the detennination of the next annual board of equalization upon the petition of the owner or .a^nt, of the ,property when filed, for that pur- pose,, (,R,. S., Sec. 3753.) ^ 7i Section . Additions made by such assessor in conformity to the provisions of the next two preceding sec- tions shall be listed upon the grand duplicate of the county and placed in the hands of the county treasurer for collec- tion, subject to such modification, if any, as may be made •by the next annual board of equalization. (R. S. Sec. 2753.) Section . In case of the destruction by fire, flood, cyclone, storm or otherwise, of a new structure, or of orchards, timber, ornamental trees or groves, over one hundred dollars in ifalne, the value of which had been ni- cluded in a former valuation of the tract on which they stood, such assessor shall determine, as near as practicable, how much less valuable such tract or lot is in consequence of such destruction and make return tiiercof. ^ If the as- sessor fails or neglects so to do, the county or city board of equalization shall perform such duty and the auditor shall deduct the losses from the value of such property as it stands on the tax list. (R. S. Sec. 2753.) Collection of taxes on tlitf Coiiegoliis- Oinlssion ot structure*, etc., de- stroyed. Baards of Equaikmim and Remem, l|lttiitciiii.iii] 'ftppnlaeni'eiit of rail tttiito.. Ammmat €mmiw Bomrd, Eual cmmt9 hmx^ of CfiifttiMlliMi. lengers and clerks M tairi. trs and duties of homA K Baity for failure to appcftr. %j of assessor, captions Contents^ of notice to perwm^ interested, in vstuatloD of real mUU. Service of notice. .Duties of auditor. .CMIiietioiis. B^mmniml Cmimt§ Hisnl. DeeeiiiiW countj bosM of 'equalisation. 'MffiI»fcy?nditor €Mniiwnsation'of 'tteniiliers of boa^rda.. ^n^em tm; rales to .goTtrn. Wmua of revision. Complaints ssainst mliatloB. Board to Ittvesiitfite, etc. itnmiisl Bitt$€ Jtosffiif fmr .Smm§, '^"SSjs'""**** ifliwillwtlott tor AmiiwI laectlms. Bowers of' board, lilmltatioits. State auditor to report to tiolnty auditors. Ammi 8tmt€ Bmrd for ISiHlnwds m4 Sltotrio MmOm Board of eqnAllsatloii of property of railroad coMpanies. Moetinsr and .duty as to itOlmads.. " Same as to eleetrle laBvoadS. Povers of l>oa.rd. Beemnial State Board. €ountf auditor to nalce abstract of real property. Decennial statt board of equalisation. Board to meet at Columbus ; wlien. Oath ; duties of board. Compensation of members. OmuilzatieR board. Auditor of stats to tvsnsnlt equallaatlom statement Hoord of Review for MmtcipalUica. Board of review for municipal corpora- tions. Term, vacancies, remotlia. Besslong of board. Compensation of members and meetings. Clerks and other employes. Socretary of board, da ties, ete. Powers and duties; aboilslinieiit of cer- tain iMMirds. Quadrennial appraise* ments .oC' 'fiHll estate. Skction . AH powers and duties conferred by law upon county aiiditors, the state auditor, county boards of ojtializatiou, boards of revision, boards of review of municipalities, and state boards of equalization, relating to decennial and other equalizations of real property, arc here- by, made applicable and extended to the equalization of quadrennial appraisements of real estate. ( loo v. § lo*) AuumI Cmmiy Bomd, Aimnal oonnty 'iMianl of oiiiia]laa:tlon. Messengers ■I JjJs|^BlBI'" 'Of ;dllte 'Of Section . The county commissioners and coun- ty auditor shall constitute a board for the annual equaliza- tion of the real and personal property, moneys and credits in each county. The board shall meet for that purpose at the auditor's office, in each county, on the Wednesday after the third Monday in May, aanually. (R. S. Sec. 2804.) Section . The auditor shall appoint such mes- seng^ers and clerks as the board deem necessarv, who shall receive not to exceed three dollars per day for their services for the time actually employed, which shall be paid out of the county treasury. (R. S. Sec. 2804.) Section . The board shall hear complaints, and equalize the valuation of all real and personal property, moneys and credits within the county, and be governed by C7i) 77 Further du- ties Of the board. the rules prescribed for the government of decennial county boards for the equalization of real property, but it shall not reduce the value of the real property of the county below the aggregate value thereof as fixed by the state board of equalization, nor below its aggregate value on the duplicate of the preceding year, to which shall be added the value of all new entries and new structures over the value of those destroyed, as returned by the several township assessors for the current year. (R. S. Sec. 2804.) Section . Except as to new structures, and ^^^^^^^"^ structures destroyed, and lands and lots brought onto the notica, tax list since the preceding deccinnial state board of equaliza- tion, the board shall not increase or reduce the valuatio 1 of any real estate, except upon reasonable notice to all pei sons directly interested, and an opportunity for a full hearing of the question involved (R. S. Sec. 2804.) Section . The president or presiding officer pro tetn of the board may administer oaths. The board may call persons before it and examine them under oath as to their own or others* property, moneys, credits and investments to be pla^dpn the>duplicate for taxation, or the value thereof, and o4Hm property, mone3rs, credits, or investments to be placed on Ae duplicate which have not been listed for taxation, and fix the value thereof according to law and in- crease the valuation of such property, moneys, credits and investments, as, in its judgment, have been listed at less than their true value in money, and reduce the value of such as have been appraised above their true value in money. ( R. S. Sec* 2804*'^ Section . If a person notified to appear before the board refuses or neglects to appear at the time required, or appearing, refuses to be s^orn, or answer any question put to him by the board, or by its order, the presiding officer shall make complaint thereof, in writing to the probate judge of the county, who shall proceed against such person in like manner as is provided for in the last subdivision of chapter three of this title. (R. S. Sfcc. 2804. ) Section . The board shall call each assessor be- fore it at least one day in each year, to aid it in its duties, and to furnish information relative to the lists returned by him. An assessor shall appear before the board at least one day in each year, when so called and furnish such informa- tion as he can pertinent to the matters coming before it. (R. S. Sec. 2804.) Section . The board shall not equalize the real and personal property, money and credits in cities. (R. S. Sec. 2804.) Section . The notice provided for in the fifth section of this chapter shall describe the real estate whose tax value is to be acted upon by the description thereof in the tlx duplicate of the current year, and stote the name in Penalty for failure ap* pear. Puty of as- seosor* ESxneiPtifmi* Contents of notice to per- sons inter- ested in valua- tion of real estate. 7S which it is taxed and that the tax value thereof will he acted iiix>ii by the 'board on, the tenth day after said notice has been sewed as provided in this chapter. (R, S. Sec. ,28043.) ^ Section . Such notice sliall b« served by deliv- .itonriw wf ering' a wpy thereof to the person or persons interested in such real estate, or by leaving: a copy at the usual place of residence or business of such per,son or .persons*. If no such place of residence or of business: is found in thci: •county, tlien such copy shall 'be delivered' to the agent in charge' of the real estate and collecting the rents thereol If no such agent is found in the county, such notice shall be served by adver- tisement thereof inserted once in a newspaper of ' general circulation in the county in which the real estate is situated. Notices to the respective persons interested in different pieces of real estitr may be united in one advertisement under the «mc general heading. Notice served in accordance with any of the above provisions shall be sufficient (R. S. Sec. ,a8o4k) Sectiok . The county auditor shall lay before Duties of the board and also before all city boards of equalization, if «eginning of the equalization. On the completion of such work the board shall adjourn as a board- of equalization. (R. S. Sec. 2813^^.) Section . The auditor shall immediately there- JJJaft^,..'^ after, give ten days' public notice by advertisement in one or more newspapers, that the equalization has been completed, and that complaints against any valuation may be filed with the auditor of the county on or before the fifteenth day of April next following and will be heard by the board of revi- sion, stating in the notice the time and place of the meeting of said board. Such complaints shall be filed on or bef 01 e the fifteenth day of May next following. (R. S. Sec. 2813^) Section . Each member of the decennial conn- Compeum- ty 'board, including 'the' county auditor and tiie county sur- "JJ ■'25SS"». oil veyor,, and each iiiember of the annual TOUiity board of eqiializatioii shall he: entitled to receive for each day ncces- sari,ly employed in the performance of his dtities, including his duties as a member of the board of revision* the stini 0f three dollars. (R. S. See, 2813a.) PrwsMiaiiiip, Section . The auditor shall lay before the board JSi^r the returns made by the district assessors, with the additions which he shall have made thereto, and they shall then forth- with proceed to equalize such valuations so that each tract or lot shall be entered on the tax list at its true value, and for this purpose they shall observe the following rules: First They shall raise the valuation of such tracts* and lots of real property as, in their opinion, have been returned below their true value to such price or sum as they believe to be the true value thereof, agreeably to the rules p^scribed by this title for the valuation thereof ; Second,^ They shall reduce the valuation of such tracts and lots as, in their opinion, 'have been returacd above their true value, as compared with the average valuation of tlie real property of such county, having due regard to their rda- tive situation, quality of soil, improvement, natund and arti- icial advantages ;possessedl by each tract or lot ; Third. TIpr ghall not reduce the aggregate value of the real property of'ihe^coinit|r' Wow the aggregate value there- of, as returned by the assessors, with the additions made thereto by the auditor, as hereinbefore required. (E, S* Sec. .2814.) -'Hi;,, ; ^ Sectiok . The decennial county board of cquali* .zation shall sit as a 'board ol revision , when notified by the auditor of the county to meet for "that puitio,se.;,,, It shall be^ gin its session as a 'board of revision, 'On tne tot Monday of May following the completion ol the decennial equalization, and shall close: its sessbn on or before the fourfii Monday .of September nesct. following. (,E. S. Sec 28140.) 2SSSf%:iiii. SBCtiimi ' . After the 'completion of the cquali- tfiifc zation bv the board, complamts against any valuation may be filed with the auditor of the county, and, if such complaint has been filed on or before April 15th thereafter against any valuation of a decennial county board, or, if the auditor deems it advisable, he shall notify the members of the proper board of equalization in writing to meet and sit as a board of revision on the day and at the place provided by law foi the meeting of the board. He shall give ten days' public notice, by advertisement, in one or more newspapers, of the time and place of the meeting of the board of revision and the purpose 'thereof. (R. S. Sec. 28'i4 § Pgjiw of Section . The board shall hear complaints and equalize 'Vtloes by adding to the valuation of the prope.rtjr of su:di 'Companies 2S''"iave! ''been 'undervalued, and 'Ifedcoiiil^ from the valuation of the property of such as have been overvalued. In such equalization the board shall not re- duce the a«fregate of the value of the property of such com- ;piiQies witlin lie state 'below 'the amount retu^med by the board. 'Qf county auditors. (R. S. S.cc, 2812; 97 v. 575, § 9.) BtcmnM State "Board, 'OMnnity aiiA- SscTiON . .Each county auditor, on or before iiiSitmer of ^ the .first Monday of November, one thousand nine hundred mm .pwpirtr. jimi f^^^ ^nd every tenth year thereafter, shall malce .and transmit to the auditor of state an abstract of the real prop- crty^of each 'township 'In his 'COU.nty, in wWch he shall set fortii. : First. The number of acres, exclusive of town lots, re- turned by the assessors of his county, with such additions as have been made thereto. Second. The aggregate 'val'uc of such real property, other than town lots,. ..as 'reHimed by the assessors of his .* county, inclusive of such additions as have been made there- to under the provisions of this title. Third. The aggregate vahie Clf tie real property in ■ each township of his coilttty, as returned % the several assessors, with such additions as have been made thereto. (R. S. Sec. 2817.) Sectiom . The decennial state board of equaliza- Decennifii tion shall consist of as many members as compose the state SSSSiIS^h^S ^ senate, chosen at the last previous election of members of the general assembly and n^resenting the same districts, all of whom shall have the qualifications of electors. The qualified electors of each senatorial district at the November election in the year one thousand nine hundred and ten and each tenth year thereafter, shall elect persons to serve as members of such board of equalization in accordance with the provisions of thii chapter, and the returns of the poll books and certificate of election shall be governed by the law regulating the election of senators. In case of vacancy in such office, either by death or resig-nation, or otherwise, the governor may appoint a resident elector of the district so vacated, to fill such vacancy as soon as he is informed there- of. The auditor of state, by virtue of his office, shall be a member of the board. (R. S. Sec. 2818.) Section . The board shall meet at Columbus on ?t°^^i,l™h!!?* the first Tuesday of December one thousand and nine hun- wnS?'""*"' dred and ten and every tenth year thereafter, and shall close its sessbn on or before the first Monday in May then next following. (R. S. Sec. 2818. ) Section . Each member of the board shall tike ^f^^J^^l'**®" an oath that, to the best of his knowledge and ability, so far ' as the duty devolves on him, he will equalize the valuation of real property amon^ the several counties, cities and villages in the state,, according to tfie rules prescribed by this title for valuing and equalizing the value of real property trans- mitted to the board by the several county auditors. The board shall equalize such valuations among the several coun- ties, cities and villages in the state, in the manner herein- after prescribed. (R. S. Sec. 2818.) Section . Each memBer of the board, including the auditor of state, shall receive for each day necessarily hen, ™* employed in the performance of his duties, the sum of five dollars, and twelve cents per mile each way, for traveling from and to Ms place of residence, by the most direct route of public travel, to and from the city of Columbus. (94 v. 124, § I.) Section . The board shall organize by electing Onsammttosi one of its members president and one president pro tempore. ^ It shall also 'elect a clerk and two assistant clerks, one ser- geant-at-arms and two assistants, one porter and two pages, and for each day necessarily employed in the performance ■i M4l O'f Ms duties,, tlie clerk, sergeant-at-arms and their assistants shall receive each five dollars, the porter three dollars and ifty cents, and each page two dollars and fifty cents. The coni'pcttsation of the members and employes shall be certi- icd to the auditor of state by the president or president pro tcm:pore. (94 v. 134, 1 1*) Anaitwr of Section' . When the board has completed tlie tSSiitft. eqiialiiation of real property among the several counties, the »g^gj«iflaii ^ auditor of state shall transmit to each county auditor a statiiifiit of the per cent to be added or deducted from the ▼aiaatibn, of the real pro'perty of his county, specifying the per cent, added to or deducted from the valuation of the le^l property of each of the several cities and villages, and of the real property not in cities and villages, if an equal per cent, has not been added or deducted from each. The county auditor shall forthwith add to or deduct from each tiact or lot of real property in his county, the required per cent, on the valuation thereof, as it stands, after it has been equali/ed by the county and city boards of equalization, adding, more- over, Of deducting, in each case, any sum of less than iiv e dollars, so that the value of any separate tract or lot shall be ten dollars or some multiple thereof . (R. S. Sec. 2819. ) Bomi &f RevieW' /or MmMkipdiiks, .BMttii, 'Of' re- view for nuinlclp&l Tmm» TOcaii- cles, re- 'ImURiP w- WMPiiil|ii9l'i< Section . Upon the written application of a county auditor to the state board of appraisers and assesrors for laying franchise taxes, for the appointment of a board of review for a municipal corporation of such county, for the eqtialization of real and 'personal property, moneys and cred- its within such municipal co.rpo^ration, said state board may appoint such board of review, to be composed of three citi- zens, freeholders of such munici,pal cotporation not more than two of whom, shall 'belong to the same .political part}'. (95 v.,,481, § I.) Section . One member of the board of review shall be appointed for the term of one year, one member for the term of three years, and one member for the term of five years. Thereafter at the expiration of the term of a mem- ber, there shall be appointed by the state board of appraisers and assessors, a freeholder of such municipal corporation as successor to such member for the term of five years, and all yacancies in the board shall be filled for the unexpired tenn the manner as the .oiigiiial appointment. The state board of appraisers and assessors may ':reitipve any member of the board. (95.V. 481, § I.) Section . The board of review shall meet an- iinally at the office of the county auditor on the first Mon- day in June, and continue in session, from day to day, except on Sundays and legal holidays, until the Saturday preceding tlie first Monday in June of the following year. The state board of appraisers and assessors may fix the time within which the work shall be completed . (95 v. 482, § 2.) Section . The county comraissioners shall fix ^1°^^^^"^' , the salary of the members of the board of review, which shall bers and not be less than three dollars and fifty cents per day for each meetings, day the board is in session, and not to exceed two hundred and fifty dollars per month for the time such board is iii session. Such salary shall be payable monthly out of the county treasury upon the order of said board and the war- rant of the county auditor. The board shall meet in rooms provided by the county commissioners and when in session, shall devote their entire time to the duties of their office. No member thereof shall be engaged in any other business or . employment during the period of time covered by the ses- sion of the board. (97 v. 313, § 3.) Section . The board of review may employ a cierks ana chief clerk, and appoint such other clerks, not exceeding six, ptoyea.*"*" and such messengers, not exceeding six, as it may deem nec- essary, and fix their compensation, which shall be paid out of the county treasury upon the order of said board, and the warrant of the county auditor. Such incidental expenses as the board deems necessary shall be paid out of the county treasury in like manner. (97 v. 313, § 3.) Section . The county auditor of a county in ^iSSSf^Sifii which any of such municipal corporations are located shall be etc secretary to such board, and in addition to his other duties provided by law, shall be present at each meeting of the board in person or by deputy. He shall keep a correct rec- ord of the proceedings of the board in a book to be kept for that purpose, and perform such other duties as the board may order, or as may be incident to his position. For his services as secretary to such board he shall receive out of the county treasury upon the order of tlie board five dfeillai-s for each day the board is in session. (95 v. 482, § 4.) Section . Boards of review, within and for their ISu^f aSoi- respective municipalities, shall have the powers and perform ishment at the duties provided by law for the annual city board for the bS^. equalization of the value of real and personal property, moneys and credits, the decennial city board for the etiuali- zation of the value of real property, the annual city board of revision, and the decennial city b^rd of revision. Boards of review may hear complaints and equalize the valuation of real and personal property, moneys and credits within their respective municipalities, and shall be governed by the rules provided by liw for the government of the decennial county and city boards and annual county and city boards for the equalization of the value of real and personal property. The board of review sliall be the successor of such boards of 'di- vision, such annual city board, and siich decennial dty board, and those boards shall be abolished upon the appointment in a mttnicipality of a board of review. (95 v. 4S1, § i.) CHAPTER XII Levying state Tams. Rates of state taxes. Notice tliereof to coantj auditors. Gmniv Tama, CommlBsionera to determine anmially amount to be levied, etc. licvy for "state and county road ImproTe- ment fund." . . , Special levy for certain buildings, If de- stroyed. Annual levy for county purposes. Commissioners may levy tax for hospital for insane. ^ Commissioners may borrow money for May Issue bonds therefor. Tax levy for same. Taxes for county road and bridge pur- poses. Bridge fund. ^ ^ _ Tax levy for judicial and court fund. Vote for public buildings or bridges, iiegular or special election therefor. Form of ballot. Duty of judges of election. I'oll books, opening of. Condemned bridges, tax levy for repair of. May anticipate levy and Issue bonds. Commlssloiieni sUftil submit wsrtaln pol- icies to vote. TowmMp Tmea, Township tax, when and how made. Tax for "poor rellefe" ^ Township liabilities for the relief of the pool*- Road taxes, distribution of. Tmm»hi» awd Municipal Bonds Jor Specific Purpom. When townships and munlcipalltleB may sell bonifl. Taxes, Purposes of bond Issue. Total yearly bonded Indebtedness per- mitted. When sana« may exceed said amount. Amount of net indebtedness permitted. "Net Indebtedness" dennea. Fiscal year for purposes of this chapter. When limitation not applicable. Same. . , . , Tax levied to pay bonds and interest. Question of bond issue submitted to vote. Duty of trustees. Duty of Deputy State SuperTlsiirs. Election. , , Votes necessary to authorize issue. Total net Indebtedness permitted. Mi»cellaneom. Levy to pay bonds given for railroad wto- scrlption. Assessing transient traders. Additional tax os dogs. _ Disposition of surplus of same. Transfer of surplus of special tax or loan. Reapproprlatlon and transfer of surplus In established fund. Power to borrow to extend time of debt Power to exchange bonds. Resolution as to such debts, fjevy to meet payment of bonds. Certificate of clerk necessary in certain cases. Exceptions thereto. Reimbursement under unconstitutional Bond issue for same. Claims recoverable by action. Use of county buildings. Payments made under unconstitutional Title to land and building confirmed in county commissioners. Bonds may he Issued and tax levied. Disposition of surplus under liquor tax. State Taxes, Section . Taxes, for state purposes, shall be Rates of state levied, annually, on each dollar of valuation of taxable prop- erty, in the sum or sums, provided by law. (R. S. Sec. Section . The auditor of state, on or before the first Monday of June, annually, shall give notice to each auditow. county auditor of the rate required by law to be levied for the payment of the principal and interest of the public debt, for the support of common schools, for defraying the ex- penses of the state, and for the other purposes prescribed by law. Such rate shall be levied by the county auditor on the taxable property of each county on the duplicate, and fx: entered, in one column and denominated "state taxes.' (R. S. Sec' 2821.) («r) Cotmiy Taxes. Gtoiiiaiariiiiii:. en to: teter- ntiie annually unotiBt t0 be •Wate and Munty road lBi|w©*eiii«nt flittiL'*' Specia.1 levy' for certain IwiiaingB. if dftsttwjrii. for eoiiM'ty 'piirpcMmi. OmmninlOtt- eri'""" "'iiiir 'levj' tax for hos- mt lift* Oottttnisslon- mm may bor- mw money for mme. Section . The co'iiiity comiiiissiooers, at tlilli' Marcli or June session, annually, shall determine the amount to be raised for ordinary county ,piirposes, public buildings, the support of the 'poor, irfterest and principal of thq public debt, and for road and bridge purposes. They shall spe- ciically set forth in Ae tecord of their proceedings the amount to be: raised for each of such purposes, (R. §. Sec. bECTiOM . Tlie county c«nmissioners at their March or June session annually, in addition to the levy au- thorized for road and bridge purposes, may levy on each dol- lar of valuation of taxable property within their count^.' not to exceed .Iive4entlis of a mill for the creation of a fund to bc: koown as "the state .and comity road improvement fund," and to be used for the improvement of state and 'Countv roads m the county. (R. S. Sec. 2822-1.) Sbctiok If a county inirmary building or chil- dren s',home building built, or in process of constraction, is wholly or pa.rtly destroyed hy lire, or other casualty, an*! such county is without sufficient funds applicable to the pur- pose with which to rebuild or repair such building, the co n- missioners thereof at a fcgular or called session, may levy a tax that will produce the sum required for such purpose, net exceeding, in any case, ten thousand dollars. If the com- missioners deem it advisable, they may anticipate the collec- tion of such special tax by borrowing, not exceeding tlie amount ,so. levied, at a rate of interest not exceeding seven per cent, per annum, payable semi-annuallv, and may issue of bonds therefor, payable when the tax is collectc'i (K. S. Sec 282i3,) Sectiom The commissioners of any county, at their June session, annually, may levy not to exceed three mills on each dollar valuation of taxable property within the county, for county purposes other than for roads, bridges, county buildings, sites therefor, and the purchase of lands for infirmary purposes. For the purpose of building county buildmgs, purchasing sites therefor, and lands for infirmary purposes, they may levy not to exceed two mills on such valuation. (R, S. Sec. 2823.) SfiCTiO'if „ The commissioners of any county ownitt|, or wholly or partly maintaining a hospital for ihe care of the insane, at their June session, annually, may lew a tax, not exceeding three-tenths of one mill, on 'the taxable property of such county, for the support of such hospital the payment for lands purchased or acquired for the use thereof, and for enlargements, additions, or other improve- ments thereto, (97 v. 73, §1.) Sectiom . The commissioners of any county owning,, or wholly or partly maintaining a hospital for the. care of the insane, may borrow .money, not exceeding one .hundred; and fifty 'thousand dollars, for enlarging, changing 80 or adding to such hospital, or making other improvements, which tlie trustees or directors in charge thereof decide to be necessary. (97 v, 74, § i.) Section . The county commissioners, n;akiiig homis^^tifere- such loan, may issue the bonds of such county payable in for. not more tlian fifty years and redeemable after twenty-fiv? years from their date with interest, evidenced by coupons, not exceeding five j^er cent., payable semi-annually. Sucli tx)nds shall be known as "county insane hospital improve- ment Ixinds," shall be. signed by the commissioners and coun- tersigned b}^ the auditor. The commissioners from time to time, upon request of such directors or trustees, shall sell so many of such bonds as arc rec^uired for the purposes of their issue, and deposit the proceeds thereof with the treasurer of the county to the credit of the hospital. In selling bonds tiic commissioners shall lie governed bv the general provisions of law applicable to the sale of bonds. (97 v. 74, § 2.) Sfxtion , The county commissioners, annually, J^^J**^^ at the June session, shall levy the amount of taxes required to pay the interest on such bonds and create a. sinking fund for the redemption thereof at maturity. All taxes levied and (Collected under this section shall be applied exclusively to the purposes for which ^ley were issued. ^ (97 v. 74, § 3.) Section . Tlie county commissioners, at thc'r Jountv^roaa March or June sessions, annually, may levy on each dollar and i^id^e of valuation of taxable property within their county, for ^^^^^^ road and bridge purposes, as follows : In a county where the valuation of taxable property exceeds eighty millions and does not exceed one hundred and twenty million dollars, five- tenths of a mill ; where such valuation exceeds fifty millions and does not exceed eighty millions of dollars, seven-tenths of a mill ; where such valuation exceeds twenty millions and does not exceed fifty millions of dollars, one mill and one- tenth; where such valuation exceeds ten millions and does not exceed twenty millions of dollars, one mill and five- tenths ; where such valuation exceeds five millions and does not exceed ten millions of dollars, three mills; and where such valuation is less than five millions of dollars, five mills and five-tenths. (R. S. Sec. 2824.) SiccTTOX . OHhe tax so levied the ccuntv com- ^^.^^^ j^^^^^^^^^^ missioners shall set apart such portion, as they deem proper, to be applied to the building and repair of bridges, to be called "a bridge fund." It shall be entered on the duplicate in a separate column, Ixj collected in money, and expended, except as otherwise provided by law, under the direciions of the commissioners in building or repairing bridges and culverts. (R. S. Sec. 2824.) SEcriON . The county commissioners, at their jJfJScJar^jfd'* June session, annuallv, may levy on each dollar of valuation court umd. of taxable property within their county, for the purpose of creating a judicial and court fund, as follows: In a county where the amount of such taxable property does not exceed three million dollars, not to exceed two mills; where the ▼ote fw pull'- lie tutlldlnia: or ttott tl Vim. amount exceeds three million dollars and does not exceetl ive million dollars, one and five-tenths mills; where the amount exceeds five million dollars and does not exceed eight raillion dollars, one and two-tenths mills ; where the amount cxc««ds eight million 'dollars and docs not exceed twelve millicin iliwrs;, one mill ; where the amount ejcceeds twelve million dollars and does not exceed sixteen million dollars, eight-tenths of a mil; where the amount exceeds sixteen mil- lion dollars and does not exceed twenty-six million dollars, six-tenths of a mill; where the amount exceeds twenty-six million 'dollars and does not exceed seventy-five million dol- lars, four-tenths of a mill ; where the amount exceeds sev- ent)r-five m,illion dollars and does not exceed one hundred, inillbn doMars, two-tenths of a mill ; where the amount ex- ceeds one hundred million dollars and does not exceed one hundred and fifty million dollars, one-tenth of a mill; where the amount exceeds one hundred and fifty million dollars and does not exceed two hundred million dollars, one-twen- tieth of a mill; where the. amount exceeds two hundred mil- lion dollars, one-fortieth of a mill. Such fund shall be ex- pended as follows : For the payment of all court expenses and all the expenses of the, various courts of the county. In case such fund should become inadequate to meet tlic ex- penses of the courts, the general or county fund shall be drawn upon for the payment of such expenses. (95 v. 465, §§ h 2.) Section . The county commissioners shall not levy a tax, or appropriate money for the purpose of building coimty buildings, purchasing sites therefor, or for land for infirniar}' purposes, the expense of which will exceed fifteen thousand dollars, except in case of casualty, and as here- inafter provided, or for building a county bridge, the ex- pense of which will exceed eighteen thousand dollars, except in case of casualty and as hereinafter provided, without first submitting to the voters of the county, the question as to the policy of building any public county building or buildings, or for the purchasing sites therefor, or for the purchase of lands for infinnary purposes, or for the building of a county bridge, by general tax. (R. S. Sec. 2825.) Section . Such question shall be submitted at the annual election, next after the proposition for such levy is adopted by the county commissioners and placed on their record, or at a special election, at a time fixed thereafter by resolution of the commissioners, for that purpose, upon the petition for such special election filed with the commissioners. Such petition shall contain not less than five hundred names of the electors of the county. (R. S. Sec. 2825.) Section . Each of the propositions provided in the second preceding .section shall be separately submitted at such election, and printed tickets shall 'be provided therefor by the county commissioners on which shall he. printed, "for fair vi**i sitii'1 **i{\T tax,. nO'%' livhich blan.lcS' shall, .be .filed. iKfith a proper dcslgna- m tion of the proposed improvement, as the voter desires. The commissioners shall cause like notice for such election to be given as rquired for the election for state and county offi- cers. (R. S. Sec. 2825.) Section ^^^^i . The judges of election in the se\eral S'SbS&oS:**' townships and wards in any county in which such question is submitted, on the day of said election shall open a poll for tallying said vote, and receive and count the ballots cast on eaicli^ such propositions, and within three days thereafter return to the auditor of said county a full and correct ab- stract of the votes. Such judges shall be governed by the laws regulating general elections, and be entitled to like compensation for returning the poll books, to be paid out of the county treasury on the order of the auditor. (M. S. Sec. 2825.). Section . The poll books so returned, shall be 5SSifi«'S. opened, within five days from the time of holding such elec- tion, and the votes counted by the county commissioners and the auditor of the county. A correct statement of the re- sult of such count shall be kept on file by the auditor in his office for public inspection. If a majority of the votes, so cast, are against the policy of such improvements, the com- missioners shall not assess a tax for that purpose. On the petition of tiot less than one hundred taxpayers of said coun- ty, the commissioners may again submit the same question at any regular election, or at a special election, under like rules and regulations as heretofore provided. If at any such electbn a majority are found in favor of such improvement, the commissioners may levy the tax. (R. S. Sec. 2825.) Section . If an important bridge belonging to go^J^'^g^ or maintained by any county, becomes dangerous to public i&vy for n- travel, by decay or otherwise and is condemned for public travel by the commissioners of such county and the repairs thereof, or the building of a new bridge in place thereof, is deemed by them, necessary for the public accommodation, the commissioners, without first submitting the question to the voters of the county, may levy a tax for either of such purposes in an amount not to exceed in any one year two- tenths of one mill for every dollar of taxable property upon the tax duplicate of said county. (R. S. Sec. 2825,) Secxxoz. . If the county co„,„,issio„ers deem it |^ necessary or advisable, they may anticipate the collectton of bonds, such special tax by horrot/ing a sum not exceeding the amount so levied, at a rate of interest not exceeding six per cent per annum, payable semi-annually and may issue notes or bonds therefor, payable when said tax is collected, or the commissioners, without such submission of the question, may proceed under the authority conferred by law to borrow such sums of money as is necessary for either of the purposes be- fore mentiofied, and issue bonds therefor. For the payment of the principal and interest on such bonds, they shall an- nually levy a tax as provided by law. (R- S. Sec. 2825.) Sff !5lli/"^" :T ! Wlieii the cQiiiraissiotiers of an? couii- ^Ij^nmn ty. deternimelo cMarge, repair, improve, or rebuild /ptiblic to vote. cotiiity l>iiihiing,„ the entire mst of ■wbich expenditure will exceed ten thonsaiid dollars, before levying a tax or appro- priating: money for such expenditure, the question as to the policy of such expenditure shall be first submitted to the voters of the county as provided in the fifth, sixth and seventh preceding sections, (R. S.. Sec. 282sa.) " ^ Tmmiship Jaw. when and bow mado. 'Voirnsltiii Silltioa for wltef of 'poor. Road tmsum, at«t:rlta:tlon' of. Sectiow . The trustees of each township, on or before the hfteeiitli day of May, annually, shall determine the^OTiount of taxes necessary for all township purposes, and levy, annually, for township purposes, including the relief of the poor, but not including the support of common schools or the payment of the interest and principal of the debts of the township,, such rates of taxes as the tnistees of the re- spective townships certify to him to be necessary, not ex- ceeding one mill on each dollar of the taxable valuation of the property of the township, which does not exceed two hun- dred thousand dollars, eight-tenths of one mill on each dollar of such taxable valuation exceeding two hundred thousand aolars, and not exceeding three hundred thousand aoiJars, one-half of one mill on each dollar of such taxable valuation exceeding three hundred thousand cWIars^ md not exceeding fi:ve hundred thousand dol- ars, fonr^tenths of a mill on each dollar of such taxaWe valuation exceeding five hundred thousand dollars and not exceeding eight hundred thousand dollars, one-toiirth of one mill on each dollar of such taxable valua- tion exceeding eight hundred thousand dollars, and for the IMymeiit of the interest and principal of the debts of the lowusiup such sum as the trustees may determine is neces- sary for that purpose. (E. S. Sec. ,2827.) ^ Section . In counties where there are no coun- ty infirniaries, a township tax in addition to the tax provided m the next preceding section, and not to exceed one mill and five-tenths of a mill on each dollar of the taxable property of the township, may be levied for the relief of the poor to be applied solely to that :purpose. (R. S. Sec. 2827.) ' . Sectkw' . The trustees of any township which incurs habihties for the relief of the poor beyond the amou.1t oked by the levy authorized hy hw, ma/inake a^ additional levy, for the purpose of discharging such liabili- ties, not exceeding six-tenths of one mill oiAlie dollar taxable property of such township. (R. S. Sec. 2828.) shall^v Tin «in..; f^l ■P^''"*^" ^^^"-gred with a 'road 'tax snail pay it m money to the county treasurer in like man- ner as other taxes arc collected and paid. Road taxes paid to or collected by the county treasurer sliall be paid over to the treasurer of the. township or municipal corporation from which they were collected, Ld be exi^ded on the public roads and in building and repairing bridges in the township and municipal corporation from which tiiey were collected under the direction of the trustees of the proper township or council of such iiiunicipal corporation. All funds here- tofore levied for road purposes and not expended, chall be expended by the trustees of the township or council of the municipal corporation from wliich the funds were collected as other taxes collected under the provision of this title. Tomiship and Municipal Bonds jor Specific Purpose. Section . The tnistees of a township or the when town- council of a municipal corporation may issue and sell bonds municipali- in such amounts and denominations, for such period of time {j^^a?*^ and at such rate of interest, not exceeding six per cent., and in the manner provided by law for the sale of bonds by a township or municipal corporation, for any of the purposes provided for in the next succeeding section, when such trustees or coundl, by an affirmative vote of not less than two-thirds of the members elected or appointed thereto, by resolution or ordinance deem it necessary. (R. S. Sec. Section . The purposes named in the next pre- g^rfS^e"* ceding section are: 1. For procuring the real estate and right of way for an improvement authorized by such section, or for pur- chasing real estate with a building or buildings thereon, to be used for public purposes. 2. For extending, enlarging, improving, repairing or securing a more complete enjoyment of a building or im- provement authorized by such section, and for equipping and furnishing it. 3. For sanitary purposes and for erecting a crematory or providing other means for disposing of garbage and ref- use matters. 4. For improving highways leading into the township or corporation, or for building or improving a turnpike, or for purchasing one or more turnpike roads and making 5. For constructing wharves and landings on naviga- ble waters. 6. For erecting infirmaries. 7. For greeting workhouses, prisons and police sta- tions. 8. For erecting houses of refuge and corrections. 01 9. For criscting mrket tenses, and providing ■markfil piacesa m For erecting pnblic Mis and pubic offices. 11. For erecting or purchasing ^atcr works and sup^ plying water to tlie township or coiporation and the inhabit- ants: thereof, 12. For erecting or purchasing gas works or electric light works, and for supplying light to the township or cor- ■pimion and the inhabitants thereof. 13. For providing grounds for cemeteries or crema- tories, for cnciwing and embellishing them, and for erect- ing vaults. 14. For constructing sewers, sewage -'lispo^sal works, iushing tunnels, drains and ditches. 15. For establishing free public libraries and reading rooms. 16. For the establishment of free public baths and municipal lodging houses. 17. For erecting monuments to commemorate the ser- vices of soldiers, sailors and marines of the state and nation. 18. For improving any water course or water front 19. For the payment of obligations arising from dner- ^gencies resulting from epidemics, or floods, or other forces of natun* m For purchasing and condemning the necessary land for park and boulevard purposes and for improving it as wjell as for improving or completing the improvement of any cacisting 'boulevard, park or parks. 21. For erecting hos{»tals and pest hmise9^'''iii "for re- fiuiiding, or improving existing hospitals and pest houses. - 22. For resurfacing, repairing, or improving any ex- isting street or streets as well as other public highwa3r5. ,33.. For opening, widening, and extending any street or public highway- 24. For purchasing or condemning any land neces- sary for street or highway purposes, and for improving it or :paying any portion of the 'Cost of such, improvement 25. For constructing levees and embankments or pav- ing or improving them, and for improving any water course passing through said township or municipal corporation. 26. For constructing or repairing viaducts, bridges and culverts, and for purchasing or condemning the necessary land tlierefor. 27. For erecting any building necessary for a fire de- partment, purchasing ire engines, fire boats, constructing water towers, and fire dstems, and paying the <5ost of plac- ing underground the wires or other signal apparatus of any fire department. (M. S. Sec 2835.) ' 05 Section" . The bonds authorized bv the next two l2^J^I^^ • • . « ' J r / *i bonded In- precedmg sections may be issued for any of the purposes aebtednesB enumerated therein, but the total bonded indebtedness created pe™"*®<*- in any one fiscal year under the authority of such sections by any township or municipal corporation shall not exceed one per cent of the total value of all property in such town- ship or municipal corporation, as listed aiul assessed for tax- ation, except I oth^ise provided in this chapter. (R. S. Sec. 2835-) Section . When the trustees of a township or w.e„ sa™e the council of a municipal corporation, by resolution or or- SfJi mowat. dinance passed by an affirmative vote of not less than two- thirds of all the members elected or appointed thereto, deem it necessary in any one fiscal year to issue bonds for all or any of the purposes authorized in the second preceding sec- tion in an amount greater than one per cent, of the total vahie of all the property in such township or municipal corporation as listed and assessed for taxation, they shall submit the question of issuing bonds in excess of said one per cent, to a vote of the qualified electors of such township or municipal corporation at a general or special election in the manner hereafter provided in this subdivision of this chapter. (R. S. Sec, 2835.) Section , The net indebtedness incurred by a Amount of net township or municipal corporation for the purpose enumer- permitteSL^ ated in this subdivision of this chapter shall never exceed four per cent of the total value of all the property in such township or municipal corporation, as listed and assessed for taxation, unless an excess of such amount is authorized by vote of the qualified electors of such township or mu- nicipal corporation in the manner hereafter provided in such subdivision. (R. S. Sec. '2835.) Section . In ascertaining: such net indebtedness "2.«"*^ll5J2f " • 111 -tiff -1 1 r 1 1 nAMi fldlllOOl. incurred, allowance shall be made only for the amount held in the sinking fund for the redemption of bonds heretofore issued under authority of law, and the net indebtedness shall be the difference between the par value of all such outstand- ing and unpaid bonds and the amount held in the sinking fund for their redemption. (R. S. Sec. 2835.) Section . For the purpose of this subdivision Fiscal^ year of this chapter, the fiscal year shall be the calendar year, o7ti5s'Sap- from January first to December thirty-first inclusive, and an ^• indebtedness shall not be deemed to have been created or incurred, where the work is to be done by or through the of- ficers of the township or municipal corporation, until the bonds therefor have been issued and sold. (R. S. Sec. 2835.) Section - . The limitations of one per cent, and When Umita- four per cent, prescribed in this subdivision of this chapter JJ^Jaw^* shall not affect bonds issued under authority of such sub- division upon the approval of the electors of the corporation. (R. S. Sec* 28356.) Section . Bonds which are to be paid for by samo. assessments specially levied upon abutting property, bonds 9S TuM. Imie4 to pay ImndB and QmeBtJon of bond iM:ii!« ■alimtM, to rota. Duty o( trusti Duty 'Of deputy state superviswii. Electloit. issiied for;the pii^ipose of constructiag, improving and €x- tendingf waterworks when the income from such waterworks IS sufficient to cover the cost of all operating expenses, in- terest charges and to pss a sufficient amount to a sinking fund to retire stich bonds when they become due, and bonds issued prior to April 29. 1902, sliaJ! not be subject to the provisions and limitations of this subdivision of this chapter or be considered in ascertaining the limitations therein named. |,R. S. Sec. 283,511.) SeotIm . For the payment of bonds issued under the atithority of tliis subdivision of this chapter, tlie trustees of any township or the council of any municipal cor- poration, unless the .interest on and redemption of such bonds is otherwise provided for, shall levy a tax in addi- tion to all levies not authorized by law, each year during the period said bonds have to run. sufficient to pay the interest thereon and provide a sinking fund for their final redemption at maturity. (R. S. Sec. 283,6.) ^ ^ Sectiox . Before any bonds in excess of the Imutations of one per cent, and four per cent., as provided m this subdivision of this chapter, are issued or tax levied, the (juestion of issuing them shall be submitted to the voters of the township or municipal corporation at a general or special election. (,R., S. Sec. 2837.) Section' . The trustees of a township or the council of a municipal corporation, by resolution, or •ordi- nance passed by m. affirmative vote of not less than two- tWrds of all the members elected or appointed thereto shall declare it necessary to issue and sell bonds of sudi town- ship or ^m,imi,cipal corporation for any of the purposes men- tioned m. this subdivision in excess of the amounts therein authorized, and, by such resolution or ordinance shall fix a date upon which the question of issuing and selling such bonds shall be submitted to the electors of such township or municipal corporation, and cause a copy of such resolu- tion or ordinance to be certified to the deputy state super- visors of the county in which such township or munidpal corporation, .is situated. (R. S. Sec. 2S37.) Section . The deputy state supe^rvisors shall prepare the ballots and make the necessary arrangements for the submission of such question to the electors of such town- ship or municipal corporation at the time fixed in the reso- lution. (R. S. Sec, 2837.) Sectiom . Such election shall be ,heM at the regular place or places of voting in the township or mu- nicipality, and be •conducted, canvassed and certified in like manner, except as otherwise provided by ,law, as regular elections m the township or municipal co^rporation for the election •of 'Officers thereof. Thirty davs' notice thereof shall m ..given in one or more newspapers printed therein onc^' a week for ,four .ccia:SC€tttive weeks prior thereto, stating the •amount of 'bonds to 'be issued, and the purpose for which iiMfeiiiiiiiiMiii»iisiWiiia.^i^^ 97 they are to be issned, and the time and place of holding the election. If no newspaper is printed therein, the notice shall be posted in a conspicuous place and published once a week for four consecutive weeks in a newspaper of general cir- culation in the township or municipal corporation. (R. S. ec. ■*o37*,/ Section . If two-thirds of the voters voting at SS^V^JSf " such election upon the question of issuing the bcmds vote thoriee im*. in favor thereof, the bonds for such excess shall be issued and tax levied. Those who vote in favor of the proposition shall have written or printed on their ballots, "For the issue of bonds;'* and those who vote against it shall have written or printed on their ballots "Against the issue of bonds." (R. S. Sec. 2837.) Sectioh . No township or municipal corpora- Total net la- tion shall create or incur a net indebtedness nndcr die author- fJ^^tST ity of this subdivision of this chapter in excess of eight par cent, of the total value of all property in such townsh^^ or municipal corporation as listed and assessed for taxation. All bonds heretofore issued in good faith under the authority of Section 2835, Revised Statutes, as amended April 29, 1902, and April 23, 1904, which at the time of issue were within the limitations herein provided, shall be valid obli- gations of the township, city, village or odier municipal cor- poration which issued them. In ascertaining the limitations of eight per cent, herein provided and four per cent, as pro- vided in this subdivision of this chapter, all such bonds, except those excluded by the provisions of such subdivisioii shall be considered. (R. S. Sec 2837.) Mkcellanems. Section . The lawful authorities of a county, SSds^iw city, or townsHip which have subscribed to the capital stock '%^?^S52. of a railroad company and have issued its bonds or other securities for the payment of such subscription, may levy or cause to be levied, annually, on the taxable property there- of, within five years next before the principal of such bonds, or other securities are payable, if the market price of the stock of such railroad company is less than seventy-five per cent, on its par value, such tax, not exceeding one mill on Ihe dollar, as will be sufficient to balance the discount, on the railroad stock held by such county, city or township, by the time such bonds mav become due. The proceeds of such taxes shall form, with such stock, a sinking fund, and be invested in the purchase of the bonds issued by such countv, city or township, or in other safe and productive securities, and be applied only to the payment of the bonds so issued. (R: S, Sec, 2831.) Section . When a return is made to the county i^^^^ auditor, under chapter three of this title, of the value of the tJSoiilr stock of a transient trader, the auditor shall assess against 7*'"C«i 0& X* lib Aiditlonal isx Dtaiioaltlim of BUfptllS df 'Tnui'Bfer' of surplus of special tax m :ite4Pi)ifoprla^ tlon and tlransfer of s:ui|>tiaa in m- taliliflMI. him Ms proper proportion for one montli, upon such valua- tion, of all taxes of tlie current year, and... certify it to ^ the cottntv treasurer. On the first day of each snccceding month, as long as such trader remains ,,|WitWit the county offering to sell or otherwise disi>ose of goods of any kind, the auditor shall make a like assessment and certificate. (R. S. Sec. 2832.) ' . Sectiom . In addition to the proper tax on any valuation that is fixed upon dogs by the owners, which shall be included with the personal property valuation and taxed therewith, the auditor shall levy agai'pst the owner thereof one dollar' on each male and spayed female dog, and two dollars on each unspayed female dog:. The receipts from, such tax shall constitute a special fund to be disposed of in the pa,yment of sheep claims, as provided by law. (R. S. Sec. 383,3*) Section'' , Mter 'pawng all such sheep claims, at the June session of the county commissioners, if there remain more than one thousand dollars of such fund, the excess, at such June session, shall be transferred and dis- :posed of as lollows : In a county in which there is a so- ciety for the prevention of cruelty to children and animals, incorporated and organized as provided by law, which has one or more agents appointed in pursuance of law, all or sucli portion of such excess as the county commissioners deem necessary for the uses and purposes of such society, by order of the commissioners and upon the warrant of the county auditor, shall be paid to the treasurer of such society, and any surplus not so transferred shall be trans- ferrM: to the school fund. (R. S. Sec. 2833.) SeCtiOii . When there is in the treasury of any city, village, county, township, or school district, a surplus of the proceeds of a special tax, or of the proceeds of a loan for a special purpose, which is not needed for the purpose for which the tax B^as levied, or the loan made, it may be transferred to the general fund by an order of the proper authorities entered on their minutes. (R. S. Sec. 2834.) Section . When there is in the treasury of such civil division, as provided in the next preceding section, at the annual meeting or meetings otherwise provided by law at which the annual tax levy ii |a^^te considered and adopted, a 8tir|ltis not exceeding one thousand dollars, in any one estiiiished fund or division of the funds, which is not needed tm He purpose for which the fund was created, the money appropriated, or the tax levied, before such annual tax levy is made, it may be considered as unappropriated and mav be reappropriated and transferred, by an order as is provided in such section, to another existing fund for which a tax is to be or would otherwise be levied. The sum which it would be' necessary to raise' bf 'taxation for any purpose, if no sfich reapportionment was made, shall thereupon be reduced to the extent of -the transfer thus made. This 'section -shall 99 not authorize such reapportionments or any transfer of funds at any other time than the meeting aforesaid to determine the tax levy nor authorize transf ers at any one such meeting of over three thousand dollars in the aggregate, nor that the amount which may be lawfully raised by taxation for any purpose may be increased by such transfer. (R. S. Sec. 2834.) Section . The trustees of a township, the board f^^^f^ *** of education of a school district and the commissioners of tend time, of a. county, for the purpose of extending the time of paf ftllsnt of any indebtedness, which from its limits of taxation such township, district or county is unable to pay at maturity, may borrow money or issue the bonds thereof, so as to change, but not increase the indebtedness in the amounts, for the length of time and at the rate of intej*est that said trustees* board or commissioners deem proper, not to ex- ceed the rate of six per cent, per annum, payable annually or semi-annually. (R. S. Sec. 2834a.) Section . When it appears to the trustees of a township, board of education of a school district or com- misisioners of a county, to he for the best interests of such township, school district or county to renew, refund or ex- tend the time of payment of any bonded indebtedness which has not matured and thereby reduce the rate of interest thereon, they may issue, for that purpose, new bonds, and exchange the bonds with the holder or holders of such outstanding bonds if such holder or holders consents to make smch exchange and to such reduction of interest. (R. . Sec. m$4B.) Section . No indebtedness of a township, school MTi"sSii district or county shall be funded, refunded or extended' un- debts, less such indebtedness is first determined to be an existing, valid and binding obligation of such township, school dis- trict or county by a formal resolution of the trustees, 1>oard of education or commissioners thereof, respectively. Such resolution shall state the amount of the existing indebtedness to be funded, reftliided or extended, the aggregate amount of bonds to be issued therefor, their ntmiber and denomina- tion, the date of their maturity, the rate of interest they shall bear and the place of payment of principal and interest (R. S. Sec. 2834^.) Section . For the payment of the bonds issued Jj^eM «f** under the next three preceding sections, the township trus- bonds, tees, board of education or county commissioners shall lew a tax, in addition to the amount otherwise authorized, each year during the period the bonds have to run sufficient in amount to pay the accruing interest and the bonds as they mature. (R. S. Sec. 2834^.) Sectiq]^ . The commissioners of a county, the cilrk^Sl^s^* trustees of a township and the board of education of a school 1^^^' Gistrict, shall not enter mto any contract, agreement or ob- ligation involving the expenditure of money, or pass any im HSBUimpAlllllB Bond imum ftoi* mile* resolution or order for the appropriation or expenditure of money, unless the auditor or clerk thereof, respectively, first certifies that the money required for the payment of such obligation or appropriation is in the treasury to^ the credit of the fund from which it is tO' he drawn, or been levied, and placed on the duplicate, and in process of collection and not appropriated for any other purpose. Such certifi- cate shall be filed and forthwith recorded, and the sums so certified, shall not thereafter be considered iinappropriaied until f1ie coimty, towillip or board of education, is fully discharged irmu the' contract, agreement, or obligation, or as long as the order or resolution is in force. (R. S. ^Sec. Sectiof' „„ . All contracts, agreements or obliga- tions, and orders or resolutions entered into or passed con- trary to^ the provision* of the next preceding section, shall be void, but such section shall not apply to the contracts authorized to be made by other provisions of law for the employment of teachc^rs, officers, and other schiool employes^ of bod'rds of education. (R* S. Sec. 2834^*} Section . When the commissioners of a coilnty, acting in accordance to law have incurred obligations or isstied and sold bonds, and with the proceeds of such ol>- ligations or bonds, have acquired land by lease or' purchase, and wholly or partially completed a building thereon, and after such 'i^oceeds have been so' expended, ,and the county thereby placed in the ownership ,and possession of such im- provement "or building, the statute under which, such bonds were issued or obligations incurred, by final judgment of a court of competent jurisdiction is declared unconstitutional and 'the county .authorities enjoi,ner 'Ml* Spil 'OCMl* Unlawful to act M agent, eta. for cer- tain com- panies when taxes are un* Hnilfiiiyi omn- .g p g r a fc yU not ^tliliig'' for wm&k ! W*l!iltllM» ,.. raiaiir on of reSr tftte ite. are due or thereafier become due on such shares, or from any funds in its possession belonging to such shareholder. (R,. S. Sec. 2840.) Section . When the county auditor certifies to the county treasurer the amount of tax assessed upon a rttitin made by or for a transient trader, under chapter three of this title. t|ie treasurer shall forthwith enter it upon the duplicate aiiliili^^^ such trader of the amount assessed. If he neglects or tiefuses to pay the amount within twenty- fow liours after receiving such notice, the treasurer shall collect it by any process or proceeding authorized in a case of delinquent personal property tax. (R. S. Sec. 2841.) Section . The agent of an express or telegraph company shall retain in his hands and pay to the county treasurer the amount of all taxes assessed against such com- pany. In default of sufch payment, tlie treasurer shall col- lect the tax as in other cases of delinquent personal property tax. When there is more than one such agent of the same company in one county, the agent thereof in the principal city, or village of such county, may assmne tlie payment of such tax, and upon so doing, the other agents in the county shall not te. required to retain funds to pay 'tlie tax. (R. S. Sec 284^'^ t Section , If the taxes assessed against an ex- press, telegraph, telephone, or insurance company, in any county in this state, remains due and unpaid to the treas- urer of the 'County, for twenty days after the time provided by law,, for 'the payment thereof, no person or corporation, shall act as agent, or transact any business for such company ■so in default, until the tax, intcfiest, and :penalty are paid. (,R, S. Sec. .2843.) Section ,. .After the default in payment of taxeS' named in the next preceding section, a railroad company which, directly or indirectly, conveys or carries for such defaulting express, telegraph, telephone, or insurance com- pany a package of money, merchandise, or other articles, or transmits a lelegraphic message, after having notice of such default, for each offense, shall forfeit and pav a sum equal to the amount of such tax due and unpaid, with the interest and penalty thereon, to be recovered by an action in the name of the state, in the county where the tax is as- sessed, with costs of suit. (R. Sllllll. 2843.) Section . If one-half the taxes charged against an entry of real estate is not paid on or before the twentieth day of December, in that year, or collected by distress or otherwise, prior to the February settlement, a penalty of if teen per cent, thereon shall be added to such half of said taxes on the dupliote. If such taxes and penalty, includ- ing the remaining half thereof, are not paid on or befone the twentieth of June next thereafter, or collected bv dis- tress or otherwise prior to the next August settlement, a like penalty shall be charged on the last half of 'such taxes. im The total of such amounts shall constitute the delinquent taxes on such real estate to be collected in the manner pre- scribed by law. (R. S. Sec. 2844.) Section . If the total amount of delinquent ^'^"^®* taxes and penalty as provided in the next preceding section, together with one-half of the taxes charged against such real estate for the current year, is not paid on or before the twentieth day of December, of the same year, the delin- quent taxes and penalty, and the whole of the taxes of the current year shall be due, and be collected by the sale of the real estate, in tlie manner authorized by law. If the first half of the taxes charged upon any real estate is paid on or before the twentieth day of December, as provided by law, but the remaining half thereof is not paid on or before the twentieth day of June next thereafter, or collected b)r dis- tress or otherwise, prior to the next August settlement, as proviild by law, a like penalty shall be added to such un- paid taxes, and they shall be treated as delinquent taxes, and, with the taxes of the current year, colkcted by the sale of such real estate, as aforesaid. (R. S. Sec. 2844.) Section . Each person shall pay tax for the SSSS lands or town lots of which he is seized for life, or in dower, ^^^j^Sx-****" or which he has care of as guardian or executor. He shall also pay tax for the lands or town lots which he has care of as agent or attorney, if he has sufficient funds of the principal in his hands. (R. S. Siec. 2845.) Section . Each person holding lands shall pay ^^^^^^^ the tax assessed thereon each year, but an agent or attorney lands; agents shall not be required to pay such taxes, unless sufficient attorneys, money of his principal is in his hands to pay them. (R. S. Sec. 2847.) Section . Each person owning lands^ may authorize or consent to the payment by another, of the taxes thm owner, levied upon such lands. A person so paying such taxes shall irst obtain from the owner or owners of such lands a cer- tificate of authority to pay them, signed in the presence of two witnesses, and acknowledged before an officer author- ized to administer oaths. Such certificate shall contain an accurate description of the property as shown by the tax duplicate, the arnount of the taxes levied thereon, the year for which they were levied, the name of the person author- ized to pay them, and the date of the payment thereof, (R. S. Sec. 2847- Sbction . The person so paying such taxes, Uen for auoh within ten days from the date of the pa\^ment thereof, shall Payment, file such certificate in the office of the county recorder for record. When the certificate has been filed the amount thereof with interest at eight per cent, per amium from the date of the payment of such tax, sliall become a lien upon such rea4 estate in preference to all liens thereafter at- taching to the property and in preference to all pre-existing hens, the holders of which have executed and acloiowledged 106 Qmriliaii*a llaWllty' iter ittomeys. ten in. .tend, etc.,,, .fiir ,in:<»«y ai- vmi©«i». Ull,Ml.ft,y of t,ea%Bts in, ■dOwer. etc, for ne»l«cL Lien. etc.. for taxm Eaid by Hen older. siicli cert,ifimle o,f aiitliority. The money ,so paid, w,itli the iiiterest thereon, may be ,recovered by action for money paid to hm use against the pe.mm lega,lly liable for the pavment of the tax. S«ch action may be bronglit by the person so paying the ta,x, at any time after the expiration of one y,e^if from the date of the .payment thereof. The certificate so filed with the recorder, shall be recorded and cancelled in like manner as mortgages on real estate, in a book to be separatc- •ly ,kept and indexed by him for that purpose, and the re- corder shall receive such fees as are prescribed by law for recording ,real estate ,m,ortgages, (,R,. ' ,S. Sec. 2847.) Section . Each person holding lands as guard- ,i.an, n,eglecti,ng or refusing to list,, or pav the taxes thereon, 111 m,aii,n,er aforesaid, shall be liable to Us ward or wards, for any damage. he may have sustaa,n,cd by such neglect or wtusal. (R. ,S. Sec. 2848.) Section Each person being seized,, or having the care of lands, as executor, and neglecting or refusing to pay the taxes thereon, in manner aforesaid, shall be liable to the devisee or devisees of the person whose executor he IS, for any damage occasioned by such neglect. (R. S, bee. 2849.) Secti,o,n . Each ,person having the care of lands, as agent or attoraey, ha.ving funds of the principal in his lands, neglecting or refusing to pay the taxes on such lands, shall be liable to his principal, for any damage such prin- apal may have sustained by such neglect or refusal. (R. Section . Each attorney, agent, guardian, or executor, seized or having the, care of lands who is subjected to any trouble or expense, in paying the 'taxes thci«iii,, or advances his own, money for listing or paying the: " ■tmcS' thereon, shall be allowed a reasonaWe compensation for the time spent, the expenses incurred, and money advanced, which shilll be a just charge against the person for whose benefit it was advanced,. (R. S. Sec. 2851.) SecTioif If any person seized, of lands in dower, or ,fQr life,,, neglects to pay the taxes thereon, so that such ,laiids sirt sold for the payment thereof, and within one vear after such sale, does not ,red,eem them, according to law, lie shall forfeit to the person or persons next entitled to such lands in remainder or reversion, all the estate which he has in such ,lands. The remainder nan or reversioner may redeem the lands in like manner as other lands are re- deemed after having been sold for taxes. The person so neglecting shall be liable to the persons next entitled to the estaite, for all damages such persons have sustained by such neglect,. (R„ S,, Sec. 2852.) SECTi,o,if ,. ,A person 'having a lien upon real estate may pay the taxes which are a lien therein, and the 107 amount so paid, from the time of payment, shall be a lien upon such real estate, in preference to all other liens. The money so paid may be recovered by action for money paid ,for his use against the person or persons' liable for the pay- ment of the taxes. (R. S. Sec. 2853.) Section . When a tract of land is owned by Rights of two or more persons, as joint tenants, co-parceners, or ten- jjaying^"^ ants in common, and one or more of them has paid the tax, porUon off or tax and penalty, charged or chargeable on his or their proportion of such tract, and one or more of those remain- ing has failed to pay his or their proportion of the tax, or tax and penalty, charged or chargeable on said land, and ]jartition of the land is made between them, the tax, or tax and penalty, so paid, shall be deemed to have been paid on the proportion of such tract, set off to the person or persons who paid his or their proportion of the tax, or tax and pen- alty. (R. S. Sec. 2854-) Section . Such person or persons so paying Persons not the tax, or tax and penalty, shall hold the proportion of ^""'S^^^^^Sm such tract, so set off to him or them, free from the residue not been of the tax, or tax and jpcnalty charged on the tract before **' pittitioa. The proportion of the tract set off to the person or persons who has not paid his or their proportion of the tax, -or tax and penalty, shall be charged with the portion of the tax, or tax and penalty, remaining unpaid, in like man- ner as if partition had been made before the tax, or tax and penalty, had been assessed, and the proportion of the tract, originally listed for taxation, in the name or names of the delinquent person or persons. (R. S. Sec. 2854.) Section . When lands so held by tenants in how tax on common are sold upon proceedings in partition, or taken by jSdfciarsie'* the election of any of the parties to such proceedings, or real paM. estate is sold at judicial sale, or by administrators, execu- tors, guardians, or trustees, the court shall order the taxes and penalties, arid the interest thereon against such lands to be discharged out of the proceeds of such sale or election. (R. S. Sec. &54*) Seciioh . A part owner paying the tax on the When imrt • t * A M A. r V» t 1 • ^_ 1 11 i_ owner siiAll whole tract or tracts of which he is part owner, shall have have uen for a lien on the shares or parts of the other part owner for the ^' tax paid in respect to their shares or parts, which, with in- terest thereon, he shall be entitled to receive on sale or par- tition of such lands, and the collection of which, with inter- est, he may enforce as any other lien or charge. (R. S, Sec. 2854.) Sfxtion '. Immediately after each senii-annual Duplicate of settlement in August the county auditor shall make a tax ^^^^^^^ rcf ert list, and duplicate thereof, of all the taxes on personal prop- tax^to^be^^ ^ erty remaining j.mpaid, as shown by the treasurer's books, n****^- and the delinquent record as returned by him to the auditor. Such tax list and duplicate shall contain the name, valua- 108 tioii and anioiiiit of persotial property taxes, with the ten per cent, penalty thereon, due and unpaid. He shall deliver the diiplicate to the treasurer on the fifteenth day of Sep- tember, annually (R. S. Sec. 2855.) ' SrT'^ Seoto^^ . The county treasurer shall forthwith tasfm collect the taxes and pengty on the duplicate by any of the means provided by law,''' Ind . for his services, shall be al- lowed five :per cent, on the amount collected. Such compen- sation shall be allowed to him out of the amount, so col- lected, on his next semi-annual settlement, when the dupli- cate shall be settled and, the balance of the funds collected, dmtribaM in proper proportions to the appropriate funds. (.R. S, Sec. 2856.) LTtf 'ief ^ Sectiom . The county commissioners, at each n^^^L, nf f^Pf^o^'^' session, shall cause the list of ,pe:rsons delinquent -oSSSSi M payment on personal property to be publicly read. If ticv deem it necessary, they may authorize the' treasurer to employ collectors to collect such taxes or part thereof, pre- scnbing the compensation of such collectors which shall be paid out of the county treasury. All such allowances shall be apportioned ratably by the county auditor among all the funds entitled to share in the distribution of such taxes. (R. to ^iSTSr . Sectio.^ . When personal taxes stand charged ^mA^ agamst a person, and are not paid within the time prescribed by law for the payment of such taxes, the treasurer of such county, in addition to any other remedy provided by law for the col lection of personal taxes,shall enforce the collec- tbn thereof by a civil action in the name of such treasurer agaillst such person for the recovery of such unpaid taxes. It shall be sufficient, havin^^ made p«ipcr parties to the suit, for the treasurer to allege in his" bill M particulars or peti- tion that the taxes stand charged upon the duplicate of the county against such person, that they are due and unpaid, and that such person is indebted in the amount appearing to be due on &e duplicate, and the treasurer need .not set forth, m his ■petition, any other or further special matter relating thereto. The tax duplicate shall be prima facie evidence on the trial of the action, of the amount and validity of .the taxes appearing due and unpaid thereon, and of the non- payment thereof, without setting forth in his petition any otlier or further special matter relating thereto. (R. S. Sec. 2859.) '^1^ »ti- Sectiom . On the trial of the action provided in the next preceding section, if it is found, that such person IS indehted, judginent shall be rendered in favor of the treasurer prosecuting the action as in other cases. The nidg- ment debtor shall not be entitled to the benefit of the laws for stay of execution or exemption of homestead, or Other property, from levy or sale on execution in the enforcement of such judgment. (R. S. Sec. 2859.) 10§ Section . The county auditor shall carefully Taxes^for^spe- ascertain the net amount of taxes collected for each par- ased for euch ticular purpose. A specific fund shall not be used for any ^ ^ ' other purpose than that for which it was levied until such purpose has been satisfied. The amount collected from the tax on dops shall be applied to indemnify loss by injury to sheep, so wr as needed for that purpose. (R. S. Sec. 2861.) Section . When an action has been commenced wj«i coimty agiinst the county treasurer, county auditor, or other county SSeL officer, for performing, or attempting to perform, a duty authorized or directed by statute for the collection of the public revenue, such treasurer, auditor, or other officer, . shall be allowed and paid out of the county treasury reason- able fees of counsel and other expenses for defending the action. The amount of damages and costs adjudged against him, with the fees, expenses, damages and costs shall be ap- portioned ratably by the county auditor among all the par- ties entitled to share the revenue so collected, and be de- ducted by the auditor from the shares or portions of revenue at any time payable to each, including as one of the parties, the state itself, as well as the counties, townships, cities, vil- lages, school districtsi, and organizations entitled thereto. (R. S. Sec. 2862.) Section . In each county in which there is a itor to attend coimty soHcitor, or a board of control having a solicitor, the •"^^ county solicitor and the solicitor of such board shall take charge of and attend to all actions against any county officer in such county for performing, or attempting to perform, any of the duties authorized by law. Such officers shall not employ any other counsel to defend such action or suit (R. S. Sec. 2862.) Section . The county auditor, on or before the ^^p*^* **ftc first day of October, annually, shall make and transmit by transmitted to mail, to the auditor of state, a complete abstract of the du- stite.**^ **' plicate of his county. Such abstract shall state the aggre- gate value of the taxable property, and the total amount of taxes for all purposes assessed thereon for that year. (R. S. Sec. 2863.) Seciton . At the time provided in the next pre- Abstract of ceding section, the county auditor shall also make and trans- Srty?" mt to the auditor of state, an abstract of the number and value of each of the enuipcfited articles, the value of mer- chants* and manufacturers' stocks, and the value of all other personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, and the value of all other articles of personal property, as returned by the township assessors, or as fixed by the county board of equalization. Such abstracts shall be made out in the form, • and the statement shall contain such details as the auditor of state prescribes. (R. S. Sec. 2863.) CHAPTER XIV. Delinqmmii Lm^ds, ,,:gi(HI«itl:on ©f list of fl«tleiiMMMitir« If Section . If the county treasurer, upon such dc- t!l?'SS«r ^"^^^ satisfied as to right of the person demand- ingf to receive it, if there are several different claimants, he shall cornmence a civil action by filing a petition of inter- pleader, in the court of common pleas of the county where the land was sold, wherein he shall make the person or per- sons claiming the excess, and the state, defendants, and the action shall proceed as other civil actions. The costs of the 18S ■III ■III proceedings shall be paid by the pefson or persons claiming the excess, as the court shall order. The prosecuting attor- ney of the county shall attend to the action, in behalf of the treasurer. (R. S. Sec. 2907.) Section . When any lotj 'butlot or land offered for sale, and not sold for want of bidders, is forfeited to the state of Ohio, for the non-payment of taxes, and has stood on the tax duplicate as forfeited for two years next prior to the time fixed by law for taking a decennial appraisement of the lots^ or outlots and real estate of the county, the county auditor, upon application of the owner of such forfeited lot, outlot or land, shall readjust the taxes upon such property that may at such decennial appraisement, so be delinquent, and compute such taxes upon die basis of the new decennial appraisement. (R. S. Sec. 29070.) Section . In making such readjustment, the county auditor shall compute the taxes upon such lot, out- let or lands, for each year they are unpaid, by computing the amount at the rate for each year upon the new decennial valuation. Upon the payment of the taxes so readjusted, the auditor shall issue to the owner of such lots, outlots or lands a remit for the amount of the difference between the delin- quent taxes charged thereon and the amount of taxes found to be due thereon under such readjustment. (R. S. ^ec. 29a7tt.) Section . For making such radjustment, the county auditor shall receive frcwn the owner of such lot, out- k>t or lands, ten cents per year for each lot, outlot or parcel of land, as full compensation for transferring upon his rec- ord such lots from the state of Ohio, to the owner thereof and for readjusting such taxes. (R. S. Sec. 2907&.) Section . The county auditor on making a sale of a tract of land to any person, under this chapter, ^laii give to such purchaser a certificate thereof. If the lanlH^ sold is not an entire original tract, and the auditCH* deems^ necessary, such certificate shall be directed to the oounty sur- veyor of the county, requiring him to proceed at the request of the purchaser, his heirs, or assigns, to ascertain the. boun- daries of the tract of land so purchased, unlessi it is held in common with some other person. On producing or return- ing to the county auditor the certificate of sale when the tract sold is an entire original tract, or when the tract of land so sold is held in common with another person, or on produc- ing the plat and certificate of the county surveyor attached to a copy of the certificate of sale, the county auditor, on payment to him by the purchaser, his heirs, or assigns, of the sum of one dollar and twenty-five cents shall execute and deliver to such purchaser, his heirs, or assigns, a deed there- for, in due form, which deed shall be prima facie evidence of title in the purchaser, his heirs, or assigns. (R. S. Sec. 2908.) Section . If land sold by virtue of this chapter, is the property of a person witliin the age of mmority, of un- Taxes com- puted upon basis of new decennial ap- pmlsciiieiit. Remittancse of difference. Compensa- tion of auditor. Certificate to purchaser. RedempUon b} niliiiyr» elcs. ■ ■IP 1M iQiilii mind, or imprisoned, sucli person may redeem if wiii- in the time and in the mamier prescribed by the next preced- ing chapter of this title. {SL S. Sec. ■2908.) Sectioii . The sale of any tract or lot of land tinder the provisions of thi^ chapter, on which the taxes have been regnfcrly paid previous to such sale, is void, and the purchaser, his heirs, or assigns, on producing the certificate of sale to the auditor of state, shall have his money refunded to him from the state treasury. The state auditor shall i>ay it out of the money appropriated &ir ^refunding' tajces 'twice Of improperly paid. (K. S. Sec. J908.) raS^'SSro*' Sectiom . ,Any person claim,ing any land, inlot, 'pwtittofc outlot, or :pttrt of lot, by virtue of a ^sale made under the pro- visions of this chapter, as tenant in common with any other person or persons, may apply for partition thereof, in like manner as is provided for the partition of real estate. On presenting the county auditor's deed, the court, before which application for such partition is made, shall set off to such person, the land claimed in the deed as his share, in the man- ner prescribed by law for the partition of estates, in knds, tenements, or hereditaments of joint tenants, tenants in com- mon, and co-parceners. (R, S. Sec 2909.) J^2!3m5i« Sicnoif . The purchaser of such lands, his Mrtsi^iif heirs, or assigns, from Ae day of such purchase, shall be held in all courts as the assignee of tiie state of Ohio. The amount of taxes and penalties charged on the land at the time it was sold, with all legal taxes afterward paid thereon by such pur- chaser, his heirs or assigns, shall be a lien on it, and may be enfofc^id as any other hen. (.R. S. Sec .2910.) J^jyjgjW Sectioh . When, 'the claimant of any lands sold, 'uam '«ta ' ' for the non-payment of taxes, under any law of the state, or his heirs or assigns recover'the land sold, as aforesaid, such eiaiinifit, his heirs, or assigns, shall refund to the purchaser, Ms 'ieiii^ 'Or assigns, the^^^amount^ of taxes and penalties due to the state on. 'the :iaad when, sold, with all other taxes paid thereon by such puniiaser, his heirs or assigns, to the time of such recovery, with interest Such sum shall be paid to such purchaser entitled thereto, before he shall be evicted or turned out of possession by any claimant so recovering such iSS**£ kii« Sbctioh . The auditor of state shall open and ggii ama keep the records re|iiired by thi§ chapter, and send out for ■••"^ ^ sale, in alternate years, the lands and town fots forfeited to the state, and be governed in all things in the future disposi- tion of such lands and fcrts by the pioviskwis of this chapter. ^JK. 0. dec 29'i'i*/ iMDidm Section . Upon the redemption of such lands dtaNMMd^teuis- ^ lots^ the sale thereof under the provisions of this title, oojaty tu the county auditor shall transfer them on the tax list from the state of Ohio to the proper owner or purchaser thereof. For such transfer he shall not be entitled to receive fees. (R. S. Sec. J9:ii.) r SficnON . The county auditor, selling forfeited land under the provisions of this chapter, within ten days af^r such sale, shall make return thereof to the auditor of state. (R. S. Sec 2912.) Section . The county auditors shall apportion to their several funds, and pay over to the county treasurer of the proper county, the amount of money received from the sale of lands and town tots forfeited to the state for the non- payment of taxes, after deducting the expenses of advertis- ing and distributing the amount to the several funds for wMch the taxes were originally levied. The county treas- urer shall apply them accordingly, and shall receive two per cent on all moneys by him received, as provided in this sec- tion. (R. S. Sec. 2913.) Section . The auditor of state shall make a deed for any tract of land, or part thereof, that has been sold for taxes, in the manner that sheriffs are authorized to do, by law. To the deed thus made, the auditor shall affix his seal of office, which shall be evidence of the execution of such deed, and it shall have all the force and effect of deeds made by a sheriff. For each deed thus executed, he shall be en- titled to receive seventy-five cents. (R. S. Sec. 2914.) Section . If a certificate has been issued to a purchaser of lands sold, either as delinquent or forfeited for taxes, or been mislaid, destroyed, or lost, and that fact is shown to the auditor of state or county auditor and no deed or deeds have been executed therefor, the auditor of state or county auditor, as the case may be, being fully satisfied from evidence, of the existence and loss of such certificate or cer- tificates, on application for that purpose, shall make and exe- cute to sudi purchaser or purchasers, a good and sufficient deed of conveyance for such tract of land. Such deed shall be good and valid in law, to all intents and purposes, as if such certificate had not been mislaid, destroyed or lost (R. S. Sec 2915.) r When county auditor to make return oC sale* Apportinn- meat et c., of moneys fptxn sale of for- feited lands; Auditor to make deeds for lands bero- tofore sold for 'taxes. How deeds obtained when oertiflcates lost or misliili. 1^0 IS 10 NEH COLUMBIA UNIVERSITY LIBRARIES 0C1 Z fi^^t il