board of review and board of tax commissioners shall have power to administer all necessary oaths or affirmation in the discharge of their duties. It shall be the duty of all assessors, and all other officers charged with the duty of listing property for taxation, or charged with the duty of collecting taxes, to give in writing all information they may acquire in reference to the concealment of property from taxation by any person, firm or corporation before mentioned, to the county auditor, auditor of state, or to the county boards of review or state board of tax commissioners, or its representative or representatives.

No inspection of the books or papers of any person, firm or corpora tion by any tax officer shall be permitted or required except as specified in this section, or as hereinafter provided.

10139h1. Leased property.-33. When real estate which is exempt form taxation, is leased to another whose property is not exempt, and the leasing of which does not make the real estate taxable, the leasehold estate, and the appurtenances shall be listed as the property of the lessee thereof or his assignee, as real estate.

1013911. Government and school lands purchased, when taxable.— 34. Government lands, canal lands, university and school lands, purchased prior to the first day of March, shall be taxable for that year and annually thereafter. All school lands heretofore or hereafter sold shall be taxable from and after the sale and delivery of the certificate.

10139j1. "The Wabash and Erie Canal” lands and structures thereon, when taxable.-35. All mills, manufactories, warehouses and other structures, with appurtenances and fixtures erected or placed upon any lands leased by the board of trustees of the Wabash and Erie Canal, shall be assessed to the lessees of such lands or their assigns, in possession of and occupying the same; but the lands or lots on which such mills, manufactories, warehouses or other structures are situate. shall be assessed to the owners thereof, and all locks, lands, dams, feeders, mill sites and water power and canal bed, with land appur tenant thereto, shall be assessed to the owners of said Wabash and Erie Canal, and for the purpose of valuation, the entire property in any township, shall be considered as an entirety, and shall be described in the assessment and in the tax duplicate as "The Wabash and Erie Canal." All the above described property shall be taxable from and after the sale of said property under the decree of the United States Court, in the case of Thomas K. Gapen v. Thomas Dowling et al. Nothing herein contained shall, in any way, prevent or interfere with the assessment of so much of said property as may lie in any city or town. by the city or town authorities for taxation for municipal purposes.

10139k1. Undivided real estate listed to heirs, vesting of lien for taxes.-36. The undivided real estate of any deceased person, not in control of an executor or administrator, may be listed to the heirs or devisees of such person, without designating any of the heirs or devisees by name, until they shall have given notice to the auditor of the county or counties in which such real estate is situated, of the division of the same and the names of the several heirs or devisees, and the proportions allotted to each, and each heir or devisee shall be liable for the whole of such tax and shall have a right to recover of the other heirs or devisees their respective proportions thereof, when paid by him, and interest thereon, and the lien for the proportion of taxes paid on the different shares of the land shall vest in the person who pays the taxes.

1013911. Partition and transfer, duty of county auditor.-37. Whenever a division or partition has been made, or other changes take place in the ownership of any tract or lot of land, or any part thereof, by conveyance, sale, devise, or descent, the county auditor on being satisfied thereof shall transfer the same on the last appraisement list, and apportion the same, and the valuation thereof, with all delinquent taxes, to the several owners.

10139m1. Partition by court, transcript.-38. In all actions for partition of real estate in any court in this state, and in all other cases where the transfers to the parties entitled thereto are made by judgment only, and not by deed, the clerk shall make out a transcript of such judgment, showing the transfer aforesaid, under his hand, and the seal of the court ordering the same stating therein the volume and page of the order book in which such judgment is entered, and deliver the same to the auditor of the county, wherein such real estate is situated, who shall forthwith make the entries upon his transfer book, and note such transfer, as in other cases, upon the back of such transcript, and shall thereupon deliver the same to the recorder of such county, who shall record the same in the record of deeds in his office. And the said clerk, auditor and recorder shall each receive for such services, from the person entitled to such real estate, such fees as they are now, by law, entitled to receive for similar services, which shall be taxed by the court rendering such judgment as part of the costs in such proceedings as may result in the same: Provided, however, That there shall be no more than one transcript of any such judgment made out and recorded as aforesaid in any case whatever.

10139n1. Lien for taxes paid by occupant.-39. Lands occupied by any person, not the owner thereof, shall be listed in the name of the owner, if known, otherwise as the lands of unknown owners; and, for taxes, if paid by the occupant, he shall have his action against the

owner, and a lien upon such lands until the same, with interest, is repaid to him.

1013901. Rule, when township line divides.-40. When the lines between two townships, divide a tract of land surveyed differently from the congressional surveys, if listed to the owner thereof, he being a resident of either township in which a part of such tract of land may lie, or if listed to the occupant under the preceding section of this act, the same shall be listed in the township in which such owner or occupant resides; and in all other cases, the same shall be listed in the township in which the greater part thereof lies.

10139p1. Description of realty.-41. Whenever the real estate to be listed and assessed can not be described by a congressional subdivision, or by the number of lot or plat, the same shall be sufficiently described for the purpose of listing, assessing, collecting the tax thereon, and conveying the title thereto, when the same is sold for nonpayment of taxes, by reference to any sufficient and intelligible description of such land, or lot, in the deed, mortgage, will, or other public record of the county, substantially in the following manner, the number of acres, book and page, and place being changed to suit each particular

case:

"Fifty acres in survey, No. 158, of Clark's grant, as described in deed book 64, page 219, of the recorder's office of Clark county," and when no sufficient and intelligible description of such real estate can be obtained for such reference by the assessor or other officer listing such land, from the owner or public records of the county, such officer shall cause the county surveyor to survey and plat such land and furnish him with such description; and a reference to such description in such survey, substantially in the following manner, shall be suffi cient description of such land for the purposes above mentioned: "Fifty acres in survey No. 100, of Clarks' grant, as designated on the plat thereof made by the county surveyor, on the

day of ....

The cost of such survey shall be entered by the auditor on the tax duplicate, and collected as a part of the tax on said land. It shall be sufficient to describe the real property assessed in the manner heretofore in use by initials, letter, abbreviations and figures.

10139q1. Lots and subdivision.-42. Whenever any tract of land has been platted into lots or subdivisions the description of any such lot or subdivision by reference to its number on said plat, and the number or designation of the plat shall be a good, valid and sufficient description thereof, for the purpose of listing, assessing, collecting the tax thereon, and conveying the title thereto, when sold for the nonpayment of taxes.

10139r1. Description of personal property.-43. In entering personal property upon the proper tax books for the purpose of taxation, it shall be a sufficient description of the same to use the words "personal property," and such phrase shall comprehend and embrace all species of personal property belonging to the party charged therewith, on the tax books, and no more specific description or designation thereof shall be necessary.

10139s1. Oath, penalties.-44. Any person who, being called upon to list property, either on his own account or for others, subject to taxation, claims to have none, shall be required by the assessor or other proper officer to make oath in writing to the truth of his claim in that behalf and proper blank forms for such affidavit shall be provided, and such person shall be subject to the pains and penalties of perjury for a false oath.

1013911. "Person" defined.-45. The word "person," as used in this act shall be held to include and mean "firm," "company," "association," or "corporation."

10139u1. Dogs.-46. The township assessor shall be required after assessing the property of each property holder of his township to make diligent inquiry as to the number of dogs owned, harbored or kept by the person so assessed. And such person assessed shall pay immediately to the township assessor the sum of three dollars for each male dog or spayed female dog, and the sum of five dollars for each additional male dog or spayed female dog, and the sum of five dollars for each female dog (unspayed) so owned, harbored or kept on the same premises, whether owned by such property holder, so assessed, or by some other person: Provided, That no dog under three months of age shall be subject to any tax under this section.

10139v1. Dog tax receipt, record.-47. The township assessor shall give to each person a receipt for such money paid him, which shall be designated for dog tax, which receipt shall show the person's name who owns, harbors or keeps the dog, the amount paid, and the number, description and kind of dogs paid for, and whether male or female, and the number of each, which receipt shall relieve the person or persons owning, keeping or harboring such dogs for the current year, extending one year from its date or until the next regular township assessment. Such township assessor shall keep a record of the person or persons owning dogs subject to taxation and a record of the dogs paid for. And he shall keep a stub record or copy of the receipts given by him for money paid him as dog tax, such stub record shall show the amount paid him, the number of dogs, both male and female, paid for, and the person's name, owning the dogs so paid for. And he shall within five days after the completion of the assessment of

his township, each year turn over to the township trustee of his township all the records kept by him, relating to the collecting and payment of dog tax, and a copy of all receipts given by him to persons having paid him money as dog tax, and all money received by him as dog tax.

10139w1. Payment of dog tax collected.-48. He shall report the amount collected by him as dog tax, and turned over to the township trustee of his township, to the county auditor of his county, within three days after making his report to the township trustee of his township. The county auditor shall make a record of the same, and charge the amount against the township trustee of the proper township, as receipts from the dog fund.

10139x1. Non-payment of dog tax, duty of officers.-49. It shall be the duty of the township assessor to keep a record of all dogs that shall not be paid for, by whom owned, harbored or kept, and the number of such dogs and the kind, whether male or female, and he shall report the same to the township trustee of his township at the time of making his other report, as above provided, whose duty it shall be to report the same before the second day of June in each year to the prosecuting attorney of his county, or district, or his deputy, who shall bring an action before any justice of the peace of his county or in the circuit court of his county, against such persons, and upon conviction thereof, he shall receive the sum of five dollars for each case so prosecuted and such fee shall be charged as part of the judgment and cost against such person so prosecuted: Provided, That if any person shall acquire, own, harbor or keep any dog after the assessor shall have completed his assessment, he shall report such dog to and pay to the township trustee of his township the amount of dog tax as above provided and receive his receipt for the same, which receipt shall exempt him from further payment of dog tax on dogs described in said receipt until the time of the next assessment of his township.

10139y1. Penalty for township trustee.-50. If any township trustee or township assessor shall fail to perform the duties as above provided, he shall be liable to a fine of not less than ten nor more than twenty dollars.

10139z1. Statement by owner of dogs.-51. Every person liable to taxation in any township, and residing therein when listed for taxation, shall make and subscribe to an oath to the township assessor, in which he shall state the number of dogs, spayed and unspayed over the age of three months, owned, kept and harbored by such person, and any person who shall make a false statement to the assessor or township trustee as to the number, kind and sex of such dogs so owned,