[Acts 1919, p. 198. In force March 11, 1919.]

10139b. Assessment of taxes.-1. All taxes for the support of the government of this state shall be assessed on polls and on property listed and valued in an equal and ratable proportion, except such stocks and other property as may be specifically taxed, in the following manner, namely: The amount necessary and proper to be charged on each poll and on each hundred dollars' worth of property, for state expenditures and for school purposes, shall from time to time be fixed by law subject to modifications hereinafter provided; and the amount to be charged on each poll and on each one hundred dollars' worth of property for all other subdivisions of the state, namely, counties, cities, towns, townships, both civil and school, and other public corporations or taxing units of whatsoever kind, shall be determined as now provided by law, subject to the conditions and modifications hereinafter mentioned.

10139c. Poll taxes, male persons 21 to 50 years of age, listing.-2. A poll tax shall be assessed upon every male inhabitant of this state between the ages of twenty-one and fifty years, and every person shall be listed for his poll-tax in the township, town or city of his residence. 10139d. Basis and date of assessment, rate of taxation.-3. All property within the jurisdiction of this state, not expressly exempted, shall be subject to taxation. All property of every kind and nature both real and personal and wherever situate, owned or possessed, and subject to taxation within the State of Indiana, shall be assessed and valued for taxation purposes, at the true cash value thereof, on the first day of March in each year in which it is subject to assessment and valuation for taxing purposes. The rate of taxation on all property shall be equal.

10139e. Real estate and personal property defined.-4. For the purposes of taxation, real property shall include all lands and lots within the state and all buildings and fixtures thereon and appurtenances thereto, except as otherwise expressly provided by law; and whenever, distinct from the ownership of the surface thereof, by deed, contract, reservation in any conveyance or otherwise, an estate is created in such land or the mines or minerals therein, any and all such subsurface interests or rights shall be deemed real estate and each such subsurface estate shall be separately listed and taxed as such. All

property of any nature or kind, other than that above in this section specified, shall be deemed personal property and shall be listed and taxed as such, except in cases otherwise expressly provided for in this act.

[Acts 1921, p. 638. In force March 10, 1921.]

10139f. Exemptions from taxation.-5. The following property shall be exempt from taxation.

First. The property of the United States and of this state.
Second. The property of any county, city, town or township.
Third.

All lands granted for the use of the common schools, so long as the same shall remain unsold.

Fourth. The personal property and real estate of every manual labor school or of any technical high school, trade school or college incorporated within this state when used or occupied for the purpose for which it was incorporated, such real estate not to exceed eight hundred (800) acres in any one county of this state.

Fifth. Every building used and set apart for educational, literary, scientific or charitable purposes by any institution or by any individual or individuals, associations or incorporations, or used for the same purpose by any town, township, city or county, and the tract of land on which such building is situate, including the campus and athletic grounds of any educational institution not exceeding fifty acres; also the lands purchased with the bona fide intention of erecting buildings for such use thereon, not exceeding forty acres; also the personal property endowment funds, and interest thereon, belonging to any institution, town, township, city or county and connected with, used or set apart for any of the purposes aforesaid.

Sixth. Every building used for religious worship, and the pews and furniture within the same, and also the parsonage belonging thereto and occupied as such, and the land whereon said building or buildings are situate, not exceeding fifteen acres, when owned by a church or religious society, or in trust for its use.

Seventh. Any part, parcel or tract of land not exceeding eighty acres and the improvements thereon, owned by county or district agricultural associations of this state, organized agreeably to the provisions of "An act for the encouragement of agriculture," approved February 17, 1852, and acts supplemental and amendatory thereto, shall be exempt from taxation: Provided, That when the same shall cease to be used or occupied exclusively for the purposes specifically set out in said act, approved February 17, 1852, and acts supplemental and amendatory thereto, or shall fail in any way to comply with the provisions thereof, the same shall cease to be exempt from taxation; also the real and personal property of the state board of agriculture. See sections 3195 et seq. Revision of 1914.

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Eighth. Cemeteries incorporated under the laws of this state upon such a basis that the corporation can not derive any pecuniary benefit or profit therefrom; and in all cases where a cemetery association shall provide for setting aside a certain definite portion of the proceeds derived from the sale of lots as a perpetual care fund, the income of which shall be used as a perpetual care and maintenance fund, all the property and assets belonging to such corporation used exclusively for cemetery purposes; also any fund, either by gift, bequest or devise, which may be a perpetual fund, the income from which shall be used for the care and maintenance of any cemetery lot expressly described in the instrument creating the fund, for which a trust may be created for the care, custody and control of such fund: Provided, that the real estate of any such corporation lying within any incorporated city or town shall not be exempt from liability for street improvements and sewer assessments, as now or may hereafter be provided by law.

Ninth. Any real and personal property owned by any Young Men's Christian Association, Knights of Columbus, Young Men's Hebrew Association, or Young Women's Christian Association and which is occupied or used exclusively for the purposes and objects of said association.

Tenth. Any literary, scientific, benevolent, or charitable institution that is the specific or residuary legatee of any devise or bequest, any money or choses in action going to or belonging to any of said institutions while the same is in the hands of executors.

Eleventh. Every fraternal beneficiary association, organized or licensed under the laws of this state, and all of its funds except real estate not occupied by such association in carrying on its business.

Twelfth. Every officer and enlisted man of the active militia, and every soldier and sailor in the active service of the United States army and navy, on any poll or road tax; and in the case of an officer, his commission, and of an enlisted man, a certificate of his commanding officer, shall be sufficient evidence that he is so exempt.

Thirteenth. Any part, parcel or tract of land not exceeding one (1) acre, and the improvements thereon, and all personal property, owned by any Greek letter or other fraternity, which is connected with any college, university, or other institution of learning, and under the supervision thereof, and which is used exclusively by such Greek letter or other fraternity to carry out the purposes of such organization.

Fourteenth. Any money or property given by will, or otherwise, to any executor or other trustee to be by him used and applied for the use and benefit of any municipal, educational, literary, scientific, religious or charitable purpose within the State of Indiana: Provided,