To schedule statements of domestic corporations
May be removed from office by state board

257

286

Vacancies in office of, filled by board of county commis-

sioners

286

Bridge and ferry companies not organized under laws of

this state report to

255

Deputy, number of to be determined by board of county
commissioners

290

May appeal from order of state board removing him from
office

286

Shall report incompetency or neglect of duty of any town-
ship assessor or his deputy to the state board
Shall report to board of review, corrections and changes in
returns and assessments of the township assessor which
ought to be made

290

292

County Auditor-

All rates of taxes shall be computed and extended by ..... 318
Abstract of assessments made by, for the purpose of prop-

Duty of, to add fifty per cent to list of person refusing to
take oath or affirmation

Failing to make abstract, state board may authorize special
representative to make report at expense of county 311
May correct errors ...
284

...

May require railroad and other corporation to file sworn
statement to show what

261

May add twenty-five per cent to value of land where owner
refuses to give list of land and lots owned

275

Rate of increase or decrease made by state board to be certi-
fied to

Shall return to proper assessor list received from railroad
company

265

Shall enter on duplicate valuation of bank stock certified by
state board

234

Shall enter the railroad property as listed for taxation upon

the tax duplicate

266

Shall make out and deliver to the township assessors lists of
lands and lots

274

Shall prepare plats of each civil township, except as other-
wise provided

274

Shall from time to time correct all errors in such tax dupli-

cate.

322

TAXATION

(INDIANA STATE LAW)—Continued.

Shall cause tax duplicate to be delivered to the county treas-

urer

Shall certify list of corporations failing to pay delinquent
taxes to the state board

PAGE

322

333

Shall not credit the treasurer with any uncollected delin-
quency for which he claims credit, unless proper show-
ing is made

331

The township assessor shall make return of all taxable prop-
erty to the

286

To prepare tax duplicate

320

To verify and correct levies

315

To apportion assessment made by state board...

253

To insert memorandum of redemption and give certificate
to person redeeming

To attend delinquent tax sale and keep record of sales..... 346
To certify final assessment to each taxing unit for purpose
of determining tax levy ...

314

351

To report statements of banks and trust companies to state
board of tax commissioners

Shall determine value of corporate stock of domestic corpor-
ations

257

Shall correct all errors in assessment and valuation of prop-
erty

292

Shall not assess any property at more or less than its true
cash value

292

Shall have no power to reduce the aggregate valuation of all
the township below the true cash value

There shall be an annual, in each county, powers and duties
of

292

The two freeholders on, shall be of opposite political
parties

292

When, adds omitted property or increases valuation notice
shall be given

292

County Sheriff-

Duty of, collecting from county treasurer

365

Shall serve any order, subpoena or process of state board... 299

How he can have omitted property entered on the duplicate. 340
In all cases where, has failed to make demand upon delin-
quents or to levy and sell when personal property can
be found, shall be liable on his bond for such uncol-
lected delinquency

331

Liable to penalty for refusing or neglecting to settle with
county auditor

...307, 364

May levy at any time

333

May establish temporary tax collecting offices in towns
other than county seats having a population of more
than 900

324

Not entitled to credit where proper effort has not been made
to collect delinquent taxes

311

65-15834

TAXATION-(INDIANA STATE LAW)-Continued.

Not entitled to full salary when delinquent taxes are not

collected or no showing made

Shall keep a cash book

Shall attend to his office, in person or by deputy
Shall include in tax notice taxes for towns and cities

PAGE

360

338

362

362

362

365

365

339

324

342

Shall collect delinquent taxes certified from another county. 335
Shall not levy upon or sell for delinquent taxes, the house-
hold goods of any person which do not exceed in value
$100

.. 326

Shall call in person or by deputy upon every person who is
delinquent on the tax duplicate and make demand for
taxes due

326
Special return when delinquent has removed from county.. 334
To levy on personal property for taxes due-when reported
to prosecuting attorney

Unable to collect from corporation, how should proceed
When not to refund

When person charged with tax is about to remove from the
county without payment of his tax the, may levy such
tax and charges by distraint

Credits-What is included

Damages-

Claims for, for killed, maimed or damaged sheep, cattle,
etc.

Deduction-

326

333

369

333

225

220

Allowed mortgagor, what steps necessary....
Allowed borrower of building and loan association

.222, 223

247

Deeds-

For land sold for delinquent taxes must be recorded within

When, for three years and twice offered for sale and ac-
cumulated tax exceeds value of real estate, the same
shall be sold, after due notice, to the highest bidder
at public sale

327

Delinquent List-

County auditor shall furnish, to county treasurer
How made, posted and published

TAXATION (INDIANA STATE LAW)-Continued.

Delinquent Taxes-

Collection of, by county treasurer

May be paid any time before sale

Description of realty

Dog-

Each, kept on the same premises, whether owned by such
property holder assessed, or by some other person, is

Harboring untaxed

PAGE

326

338

216

an additional dog

218

...

220

Dog Fund-

How and for what used

220

Domestic Corporations-

Corporate excess of, determined by county board of review

and state board

Sworn statement and schedule of, in duplicate

Dormitory-

When exempt

Educational-

....

Property used for, purposes exempt

Engines and Machinery-

Listed as personal property

Entry in Tax Duplicate-

257

257

199

199

212

County auditor shall make, of delinquent taxes against per-
son removed from other county when certified to him. 335

No, can be issued without approval of state board

Used for educational, literary, scientific or charitable pur-

poses, including campus and athletic grounds

199

Young Men's Christian Association

199

Young Men's Hebrew Association

199

To file report as of March 1, between March 1 and April 1,
annually

256

Extra Compensation--

To county treasurer for establishing temporary offices not to
exceed $300

324

Failure of Bank Official-

To make return, how secured

233

Failure of Officer to Make Report-

State board can have report made at expense of county or
taxing unit

309

Ferry and Bridge Companies-

Not organized under laws of this state shall report to
county assessor where part of their business is car-
ried on

Fiduciaries-

Must pay taxes

Fixtures-

On real estate listed as real estate

Florists-

Stock of

Foreign Corporations-

Shares of stock in, how taxed

Former liens and penalties

Franchise-

To be valued

Every, to be listed as personal property

255

335

199

.. 209

259

330

257

210