the same to him with said blanks, and it shall be the duty of said assessor to designate in pencil the lands of each owner on such plots. When such plots have been one [once] prepared, they shall carefully be preserved by the county auditor, to be used whenever practicable in future assessments: Provided, That in all civil townships having a population of fifty thousand (50,000) as shown by the last preceding United States census, and in all civil townships wherein is situated a city of the second class, the board of county commissioners in such county shall furnish all necessary room or rooms for assessors in such civil townships for the transaction of his township business, and the assessors of such townships shall make all lists of land that are now made by the county auditors, and all plats of land for the use of such assessors in making assessments for taxation; that such assessors shall furnish the auditors of their respective counties with such lists, in bound book form, for the use of such auditors in making the tax duplicates; that such county auditors shall upon completing the tax duplicates return such lists to such assessors for the continuance of such lists by such assessors; that in such townhips, all plots of lands, and additions, subdivisions, lots and parcels thereof shall be filed for listing for taxation with such assessors and remain in the custody of such assessors: Provided, That the board of commissioners of each county affected by this act shall fix the number of deputies to be employed by the township assessors in the different townships in carrying out the provisions of this act and that no more deputies shall be employed by the respective township assessors than the number fixed by the board of commissioners in each of such counties.

This act amends section 10254 of the Revised Statutes of 1914.

County auditors are not required to enter in the township assessors' books a list of the names of taxpayers in a township and a description of the lands owned by each in the years when the real estate is not to be appraised for taxation, and if a county auditor is paid by the county for doing such work the county may recover the amount paid for the work. Haun v. State ex rel., 183 Ind. 153, 108 N. E. 519.

If a landowner sells and conveys all the coal in land, the coal may be assessed against the purchaser for taxation and the surface of the land assessed to such Board of Comrs. v. Lattas Creek Coal Co., 179 Ind. 212, 100 N. E. 561. 10259. Mines and quarries.

owner.

If the surface of land and the unmined coal in the land belong to different persons, the coal may be assessed separately for taxation. The decision of the appellate court published in 96 N. E. 633 being reversed. Board of Comrs. v. Lattas Creek Coal Co., 179 Ind. 212, 100 N. E. 561.

10265. Memorandum to owner.

Records of the assessment of land for taxation are not admissible as evidence to prove the value of the land. Calahan v. Dunker, 51 App. 436, 99 N. E. 1021.

10268. Correction of errors.

In view of this section and section 10316, the county auditor must correct error in tax duplicates and the owners can not avail themselves of irregularities in assessment and collection as ground for recovery of the tax paid unless injured. Forsyth v. Board of Comrs. of Lake County, App. 19 123 N. E. 699.

10271. Omitted property, costs, distributing taxes.

See note to section 5942.

This section does not affect compensation of the county treasurer as to assessments on omitted property, under section 7332. Ensley v. Board of Comrs. of Marion County, App. -, 121 N. E. 41.

SEC.

ARTICLE 13.-COUNTY ASSESSOR.

10275. Election, qualification, bond, pay.

[Acts 1915, p. 499. In force March 8, 1915.]

10275. Election, qualification, bond, pay.-112. There shall be elected on the first Tuesday after the first Monday in November, 1918, and every four years thereafter in each county in this state, one county assessor, who shall possess the powers and perform the duties hereinafter specified. Such county assessor shall be a continuous resident freeholder of the county for not less than four years before the date of such election. Within ten days after his election, he shall give bond with two or more good and sufficient freehold sureties, to be approved by the county auditor, in the sum of five thousand dollars ($5,000.00), payable to the State of Indiana, and conditioned for the faithful and impartial discharge of his duties, and shall take and subscribe to an oath or affirmation, to be indorsed on his bond, that he will faithfully and impartially and honestly discharge the duties of his office, which oath shall be in the form, as near as may be, of the oath of the township assessor, as set out in section 90 of this act. Said bond shall be deposited with the county auditor, who shall administer the oath indorsed thereon. Said county assessor shall be subject to the orders and directions of the state board of tax commissioners of this state and shall execute the laws of this state in relation to the tax and revenue laws of the state as such laws may relate to the duties of his office. In event the state board of tax commissioners finds that any county assessor has not discharged any of his duties faithfully or in full accordance or compliance with law, the state board of tax commissioners may file proceedings against said county assessor in the circuit court of the county in which said county assessor holds his office, in the name of the State of Indiana by and through the attorneygeneral of the State of Indiana, and upon sufficient proof of such assessor's failure to faithfully discharge any of his duties in full accordance or compliance with law, the court may remove said delinquent assessor who shall thereafter be ineligible to election or ap

pointment to the office of county assessor for a period of four years: Provided, however, That said county assessor may have all rights of appeal as in other cases. If any vacancy shall occur in said office the board of county commissioners shall fill the same at any regular or special session. In counties having a population of less than one hundred thousand (100,000) population according to the last preceding United States census the county assessor shall be the appraiser of estates provided for in paragraph 1 of section 13 of an act entitled, "An act to provide for a tax on gifts, inheritances, bequests, legacies, devises and successions in certain cases," approved February 28, 1913, being chapter 47, Acts 1913, of the general assembly of the State of Indiana, and shall receive compensation in said act provided for said appraisers in addition to other compensation provided by law; Provided, however, That if said county assessor be a beneficiary of any estate to be appraised as provided by the last said named act, or related by affinity or consanguinity to any beneficiary of such estate, then, said county assessor shall not be the appraiser of said estate: Provided, further, That in all counties in this state containing a popu lation of more than one hundred thousand, according to the last preceding United States census, the governor of the State of Indiana shall appoint a competent person to be known as the inheritance tax appraiser of such county, whose duties shall be to appraise each and every estate that may be subject to the tax imposed by the last above entitled act, and to perform each and every duty required by the inheritance tax appraiser in such act provided for, who shall receive a salary of twenty-four hundred dollars per annum, payable monthly, out of the county treasury which shall be a part of the expense of collecting such tax, and who shall hold office during the term of four years. Such appraiser last mentioned shall appoint a competent stenographic clerk to assist him at a salary of eight hundred dollars per annum, to be paid monthly out of the county treasury, as a part of the expenses of collecting such inheritance tax. Such county shall furnish such inheritance tax appraiser with an office, and he shall be allowed his actual and necessary expenses for office furniture, fixtures, files, records, maps, platbooks, and other articles necessary for the proper conduct of the business, to be paid out of the county treasury as a part of the expenses of collecting the tax. Whenever any county assessor shall have information that leads him to believe that any resident of his county has omitted or sequestered any of his property and not properly returned the same for taxation, and to enable him to fully investigate the same by examination of records and otherwise in other counties of this state and adjoining states, it shall be his duty to communicate his information to the board of commissioners of his

county, who, if satisfied that the information of said assessor will warrant the expense, may make an order directing him to visit such county, counties or states to make such examination of records and otherwise, and when so ordered he shall make such visit and examination and said board of commissioners shall allow and pay to such assessor the actual expenses incurred by said assessor, to be shown by his itemized and verified statement, accompanied by a voucher for each item of expense. All things required and benefits granted to county assessors, and all powers given the state board of tax commissioners, in this act shall be presently effective and shall apply with full force and effect to county assessors now in office, or who may be hereafter elected, appointed or take office, whether before or after the first Tuesday after the first Monday in November, 1918.

This act amends section 10275 of the Revised Statutes of 1914.

See paragraph 1, section 10143m Revised Statutes of 1914, being section 13, Acts 1913, p. 79, chapter 47, which section was amended by section 3, Acts 1917, p. 367, and this amendment was amended by section 9, Acts 1921, p. 854.

SEC.

ARTICLE 14.-COUNTY BOARD OF REVIEW.

10279. Organization, meetings, powers.

10279. Organization, meetings, powers.

The powers of county boards of review are considered, and the authority of such boards to correct errors made by township assessors is reviewed; and it is held that where an assessor returns property for taxation that is not liable to be assessed, and the tax charged against the same is paid, that the person who paid the tax is not precluded from having it refunded to him because he did not apply to the board of review to have the error of the assessor corrected. Board of Comrs. v. Tincher Motor Car Co., 56 App. 49, 104 N. E. 876.

Under this section, a property owner is not entitled to enjoin the collection of taxes for want of notice on that portion of assessments represented by an increased valuation made by the board of review. Schlosser Bros. v. Huff, App. 128 N. E. 452.

SEC.

ARTICLE 15.-STATE BOARD OF TAX COMMISSIONERS.

10296. Notice to tax payers, session of county board.

10309a. State board of tax commissioners to reconsider orders. 10309b. County board of review, equalization and refund of taxes. 10309c. Decreased valuation, equalization by state board.

10309d. Temporary loans by taxing

units.

SEC.

10309e. Increase of levies.

10309f. Increase of state levies.

10309g. Orders effectual as of March 1, 1919.

10309h. Bonds and securities legalized. 103091. Salary of officials, extra compensation.

10309j. Supplemental legislation.

[Acs 1915, p. 506. In force April 26, 1915.]

10296. Notice to taxpayers, session of county board.-2. It shall be the duty of the state board of tax commissioners to give notice to

the taxpayers of each county in which it is proposed to consider the matter of an increase of the assessments therein, of the time, place and object of a hearing upon such assessments by publication once in two newspapers of general circulation reprenting [representing] different political faiths if there be such published in the county, and if not, then in two newspapers, one of which said newspapers shall be a weekly, and if there be but one newspaper published in the county, then said notice shall be given in such newspaper; or notice may be given by posting a written or printed statement of the time, place and object of said hearing at the door of the court house in said county, which said published or posted notice shall be for at least fifteen (15) days before the time fixed for such hearing.

This act amends section 10296 of the Revised Statutes of 1914.

If the notice required to be given to the taxpayers of a county of an increased assessment of property for taxation, and the board of county commissioners was not called in special session as provided by the statute before it was amended, taxes could not be levied upon such increased assessment. Scott v. Barr, 57 App. 508, 106 N. E. 891.

[Acts July special session 1920, p. 153. In force July 31, 1920.] 10309a. State board of tax commissioners to reconsider orders.1. Within ten days after the taking effect of this act, the state board of tax commissioners shall meet in special session, reconsider and review its orders dated August 23, 1919, relating to the equalization of the aggregate assessments of the various counties, townships, and other taxing units of the state, and without delay certify its conclusions to the auditors of the several counties of the state wherein any township or other taxing unit was or will be affected by the horizontal raise of assessments contained in said orders.

10309b. County board of review, equalization and refund of taxes. -2. That upon receipt of said certified conclusions provided for in section 1 of this act, by the county auditor, he shall immediately convene the county board of review to be composed of the county assessor, county auditor, county treasurer, and two free-holders of opposite political parties to be appointed by the judge of the circuit court and qualified as now provided by law; and for the purpose of carrying out the provisions of this act, the judge of the circuit court shall, as now required by law, forthwith appoint said two freeholders to serve upon said board of review; and said county board of review shall proceed to review and equalize the assessments on the property in said several townships and other taxing units for taxing purposes for the year 1919, and certify the same to the state board of tax commissioners in the manner now required by law. Said county board of review shall continue in session so long as may be necessary to